Company: AGCC
Filing Date: 2025-07-10
Form Type: F-1
Source: 0001213900-25-062654
Chunk: 198

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-10
Form: F-1
Chunk 198
---
 on Form F -1and their exhibits and schedules for further information with respect to us and our Class A Ordinary Shares. Immediately upon completion of this offering we will become subject to periodic reporting and other informational requirements of the Exchange Act as applicable to foreign private issuers. Accordingly, we will be required to file reports, including annual reports on Form 20 -F, and other information with the SEC. All information filed with the SEC can be inspected and copied at the public reference facilities maintained by the SEC at 100 F Street, N.E., Washington, D.C. 20549. You can request copies of these documents, upon payment of a duplicating fee, by writing to the SEC. Please call the SEC at 1 -800-SEC-0330for further information on the operation of the public reference rooms. You may also obtain additional information over the Internet at the SEC’s website at www.sec.gov. As a foreign private issuer, we are exempt under the Exchange Act from, among other things, the rules prescribing the furnishing and content of proxy statements to shareholders, and our executive officers, directors and principal shareholders are exempt from the reporting and short -swingprofit recovery provisions contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act to file periodic reports and combined financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act. 132

Agencia Comercial SPIRITS Ltd INDEX TO AUDITED COMBINED FINANCIAL STATEMENTS TABLE OF CONTENTS

| CONTENTS                                                                                                            
 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM — ENROME LLP (PCAOB ID: 6907)                               
 COMBINED BALANCE SHEETS AS OF DECEMBER 31, 2023 AND 2024                                                            
 COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 |     | PAGE(S)    
 F-2        
 F-3        
 F-4        |
|:--------------------------------------------------------------------------------------------------------------------|:----|:-----------|
| COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024     |     | F-5        |
| COMBINED STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEARS ENDED