Company: AGCC
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001213900-25-068743
Chunk: 75

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 75
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 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 25,000 -for-1share split/share subdivision effected by the Company on June 24, 2025; and (iii) the issuance, on June 24, 2025, of 2,464,000 Class A Ordinary Shares and 2,000,000 Class B Ordinary Shares, distributed proportionately to all existing shareholders, at a par value of US$0.00004 per share. Immediately following such issuance, the Company had a total of 17,864,000 Class A Ordinary Shares and 14,500,000 Class B Ordinary Shares issued and outstanding, each with a par value of US$0.00004. For further details regarding our share capital and corporate structure, please refer to the section titled “Corporate History and Structure” of this prospectus. 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 Class A Ordinary Shares and other terms of this offering determined at pricing.

46

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 by our post -offeringamended and restated memorandum and articles of association, the Companies Act and the common law of the Cayman Islands. We are incorporated in the Cayman Islands to take advantage of certain benefits associated with being a Cayman Islands exempted company, such as