Company: AGCC
Filing Date: 2025-09-04
Form Type: F-1/A
Source: 0001213900-25-084516
Chunk: 143

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-09-04
Form: F-1/A
Chunk 143
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 |     |  2,610,000 |     |         15.30 | % |     |      — |   |

____________ Notes: †Beneficial ownership information disclosed herein represents direct and indirect holdings of entities owned, controlled or otherwise affiliated with the applicable holder as determined in accordance with the rules and regulations of the SEC. *For each person and group included in this table, percentage ownership is calculated by dividing the number of shares beneficially owned by such person or group by the sum of the total number of shares outstanding as of the date of this prospectus. (1)Pursuant to the reorganization, Ping Shiang Business Ltd, a limited liability company incorporated under the laws of the British Virgin Islands, is the record holder of the shares reported herein. Ping Shiang Business Ltd is owned as to 82% by Mr.Tsai Yi Yang, our Chairman and Chief Executive Officer and 18% by Ms. Lee Li Mei, the mother of Mr.Tsai Yi Yang. By virtue of Mr.Tsai Yi Yang and Ms. Lee Li Mei’s control over Ping Shiang Business Ltd, each of them may be deemed to beneficially own shares held by Ping Shiang Business Ltd. The registered office of Ping Shiang Business Ltd is located at Mandar House, 3 rdFloor Johnson’s Ghut, Tortola British Virgin Islands. None of our shareholders has informed us that it is affiliated with a registered broker -dealeror is in the business of underwriting securities. We are not aware of any arrangement that may, at a subsequent date, result in a change of control of our company. See “Description of Share Capital — History of Securities Issuances” for historical changes in our major shareholders.

98

RELATED PARTY TRANSACTIONS Before the completion of this offering, we intend to adopt an audit committee charter, which will require the committee to review all related -partytransactions on an ongoing basis and all such transactions be approved by the committee. Set forth below are material related -partytransactions in the years ended December 31, 2022, 2023 and 2024 and as of the date of this prospectus. TRANSACTIONS WITH RELATED PARTIES Set forth below are our material related parties transactions that occurred during the fiscal years ended December 31, 2022, 2023 and 2024 and as of the date of this prospectus. The “related party transactions” are transactions identified in accordance with the rules prescribed under Part I, Item 7B of