Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 67

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 67
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                                                                                                                                                                                                                                                                                |     |               1,900,201 |              |     | 2,985,961 |                |     | 8,204,262 |   |
| Total capitalization                                                                                                                                                                                                                                                                                      |     |               2,978,867 |              |     | 4,064,627 |                |     | 9,282,928 |   |

____________ *Retrospectively restated for effect of share split/share subdivision. (1)Reflects (i) the allotment of 116 Class A Ordinary Shares to four pre -IPOinvestors on May 28, 2025, for a total consideration of US$1,085,760; (ii) a 25,000 -for-1share split/share subdivision effected by the Company on June 24, 2025; and (iii) the issuance, on June 24, 2025, of 2,464,000 Class A Ordinary Shares and 2,000,000 Class B Ordinary Shares, distributed proportionately to all existing shareholders, at a par value of US$0.00004 per share. Immediately following such issuance, the Company had a total of 17,864,000 Class A Ordinary Shares and 14,500,000 Class B Ordinary Shares issued and outstanding, each with a par value of US$0.00004. For further details regarding our share capital and corporate structure, please refer to the section titled “Corporate History and Structure” of this prospectus.

43 (2)Reflects, in addition to the adjustments on a pro forma basis, the sale of Ordinary Shares in this Offering (excluding any Ordinary Shares that may be sold pursuant to the over -allotmentoption) at the initial public offering price of US$4.00 per share, and after deducting the estimated underwriting discounts, non -accountableexpense allowance, and the estimated offering expenses (including accountable expenses) payable by us. The pro forma as adjusted information is illustrative only. Additional paid -incapital reflects the net proceeds we expect to receive, after deducting the underwriting discounts, non -accountableexpense allowance, and the estimated offering expenses (including accountable expenses) payable by us. We estimate that such net proceeds will be approximately US$5.22million. 44

DILUTION If you invest in our Class A Ordinary Shares, your interest will be diluted to the extent of the difference between the initial public offering price per Class A Ordinary Share and