Company: AGCC
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001213900-25-068743
Chunk: 149

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 149
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 the period from January 1, 2025 to the date of this prospectus, the amount represented operating lease expenses charged by Mr. Tsai Yi Yang for warehouses at No. 162 -10, Shengang Rd., Shengang Dist., Taichung City and No. 23 -1, Shenzun Rd., Shengang Dist., Taichung City. (12)For the period from January 1, 2025 to the date of this prospectus, the amount represented the expenses paid on behalf of our Group for operations. (13)For the year ended December 31, 2023, and the period from January 1, 2025 to the date of this prospectus, the amount represented the repayment made by our Group to Mr. Tsai Yi Yang for settling the outstanding balance due to Mr. Tsai Yi Yang. (14)For the year ended December 31, 2024, and the period from January 1, 2025 to the date of this prospectus, the amount represented the proceeds from Mr. Tsai Yi Yang for providing additional working capital advance to our Group, which was unsecured, interest -freeand no fixed repayment terms. (15)For the years ended December 31, 2024, and the period from January 1, 2025 to the date of this prospectus, the amount represented operating lease expenses charged by Ms. Lee Li Mei for the warehouse at No. 65 -2, Shenlin Rd., Shengang Dist., Taichung City. (16)For the years ended December 31, 2024, the amount represented the prepayment to 芳華株式会社for licensing the “ 忍者” trademark for use on whisky products, with a total agreement amount of JPY7,500,000 (equivalent to US$53,120), of which JPY6,700,000 (equivalent to US$48,000) was prepaid. Upon the effectiveness of the license agreement, the amount was capitalized as an intangible asset in 2025, reflecting the fair value of the licensing rights acquired. (17)For the period from January 1, 2025 to the date of this prospectus, the amount represented the advance payment to 瀨古酒造株式会社for inventory purchases. These above transactions were made in normal course of business. EMPLOYME NT AGREEMENTS AND IN