Company: AGCC
Filing Date: 2025-09-04
Form Type: F-1/A
Source: 0001213900-25-084516
Chunk: 72

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-09-04
Form: F-1/A
Chunk 72
---
 to the number of Class A Ordinary Shares offered by us as set forth on the cover page of this prospectus, and deducting underwriting discounts, non -accountableexpense allowance, and the estimated offering expenses (including accountable expenses) payable by us.

45

The following table sets forth, on a pro forma as adjusted basis as of December31, 2024, a summary of the differences between existing shareholders and new investors in terms of the number of Class A Ordinary Shares purchased from us in this offering, the total consideration paid, and the average price per Class A Ordinary Share. These figures are presented before deducting underwriting discounts, the non -accountableexpense allowance, and estimated offering expenses (including accountable expenses) payable by us. The total number of Class A Ordinary Shares presented in the table does not include any Class A Ordinary Shares that may be issued upon the exercise of the over -allotmentoption granted to the underwriters.

|                       |     | Class A Ordinary Shares 
               Purchased |      |     |         |   |     | Total Consideration |     |         |   |     | Average Price 
   Per Class A 
      Ordinary 
         Share 
      (in US$) |
|                       |     |                  Number |      |     | Percent |   |     |              Amount 
            (in US$) |     | Percent |   |     |               |
| Existing shareholders |     |              17,864,000 | ​(1) |     |   91.08 | % |     |           1,255,959 |     |   12.55 | % |     |          0.07 |
| New investors         |     |               1,750,000 |      |     |    8.92 | % |     |           8,750,000 |     |   87.45 | % |     |          5.00 |
| Total                 |     |              19,614,000 |      |     |  100.00 | % |     |          10,005,959 |     |  100.00 | % |     |          0.50 |

____________ (1)on a pro forma basis to reflect (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