Company: AGCC
Filing Date: 2025-07-10
Form Type: F-1
Source: 0001213900-25-062654
Chunk: 69

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-10
Form: F-1
Chunk 69
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 course of business. Subject to the laws of the Cayman Islands and our post -offeringamended and restated memorandum and articles of association, holders of our Class A Ordinary Shares are entitled to receive such dividends as may be declared by our board of directors. In contrast, holders of our Class B Ordinary Shares will not be entitled to any dividends nor distributions of our Company’s assets in the event of winding up of our Company. Even if our board of directors decides to pay dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements and surplus, general financial condition, contractual restrictions and other factors that the board of directors may deem relevant. We have never declared or paid dividends on our Ordinary Shares. We do not have any present plan to declare any cash dividends on our Ordinary Shares in the foreseeable future after this offering. We currently intend to retain most, if not all, of our available funds and any future earnings to operate and grow our business. We are a holding company incorporated in the Cayman Islands. We have not received and do not have any present plan to receive dividends paid by our BVI and Taiwan subsidiaries, but we have discretion as to whether such dividends are paid, subject to applicable statutory and contractual restrictions, including Taiwan regulations which may govern the ability of our Taiwan subsidiary to pay dividends to us. 42

CAPITALIZATION The following table sets forth our capitalization, as of December31, 2024 as follows: •on an actual basis; •on a pro forma basis to reflect (i) allotment of 116 Class A Ordinary Shares to four pre -IPOinvestors at a consideration of US$1,085,760 on May28, 2025; (ii) a 25,000 to 1share split/share subdivision on June24, 2025; (iii) issuance of 2,464,000 Class A Ordinary Shares and 2,000,000 Class B Ordinary Shares in proportion to all existing shareholders on June24, 2025, with a par value of US$0.00004 per share. •on a pro forma as adjusted basis to reflect the issuance and sale of [1,750,000] Class A Ordinary Shares in this offering at an assumed initial public offering price of US$[5.00] per Class A Ordinary Share, after deducting the underwriting discounts and commissions and estimated offering expenses payable by us, assuming the underwriters do not exercise the over -allotmentoption. You should read