Company: AGCC
Filing Date: 2025-03-31
Form Type: DRS
Source: 0001213900-25-026121
Chunk: 56

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-03-31
Form: DRS
Chunk 56
---
 |              |
| Amount of dilution in net tangible book value per ordinary share to new investors in this offering           |     |              |

A US$1.00 change in the assumed public offering price of US$per ordinary share would increase (decrease), in the case of an increase (decrease), our pro forma as adjusted net tangible book value after giving effect to this offering by approximately US$million, the pro forma as adjusted net tangible book value per ordinary share after giving effect to this offering by US$per ordinary share and the dilution in pro forma as adjusted net tangible book value per ordinary share to new investors in this offering by US$per ordinary share, assuming no change to the number of ordinary shares offered by us as set forth on the cover page of this prospectus, and after deducting underwriting discounts and commissions and other offering expenses.

37

The following table summarizes, on a pro forma as adjusted basis as of [•], the differences between existing shareholders and the new investors with respect to the number of ordinary shares purchased from us in this offering, the total consideration paid and the average price per ordinary share and per ordinary share paid before deducting the underwriting discounts and commissions and estimated offering expenses. The total number of ordinary shares does not include ordinary shares issuable upon the exercise of the over -allotmentoption granted to the underwriters.

|                       |     | Ordinary Shares Purchased |     |         |     | Total Consideration |     |         |     | Average Price 
 Per Ordinary  
 Share         
 (in US$)      |
|                       |     | Number                    |     | Percent |     | Amount              
 (in US$             
 thousands)          |     | Percent |     |               |
| Existing shareholders |     |                           |     |         |     |                     |     |         |     |               |
| New investors         |     |                           |     |         |     |                     |     |         |     |               |
| Total                 |     |                           |     |         |     |                     |     |         |     |               |

The pro forma as adjusted information discussed above is illustrative only. Our net tangible book value following the completion of this offering is subject to adjustment based on the actual initial public offering price of our ordinary shares and other terms of this offering determined at pricing.

38 ENFORCEMENT OF CIVIL LIABILITIES We are incorporated under the laws of the Cayman Islands as an exempted company with limited liability and our affaires will be governed