Company: AGCC
Filing Date: 2025-06-03
Form Type: DRS/A
Source: 0001213900-25-050599
Chunk: 202

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-06-03
Form: DRS/A
Chunk 202
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 and the amount of the loss is reasonably estimable. The Company is of the opinion that there were no pending or threatened claims and litigation as of December 31, 2023 and 2024, and through the issuance date of these combined financial statements. Capital commitments The Company had the following capital commitment at the end of the reporting period:

|                                 |     | As of December 31, |     |       |
|                                 |     |               2023 |     |  2024 |
|                                 |     |                US$ |     |   US$ |
| Contracted but not provided for |     |                  — |     | 5,120 |

During the financial year ended December 31, 2024, the Company entered into an agreement with a related party regarding the right to use a trademark on its whisky products, amounting to 7,500,000 Japanese Yen (approximately US$48,000). As of the December 31, 2024, approximately US$5,120 remained outstanding.

F-23 AGENCIA COMERCIAL SPIRITS LTD NOTES TO THE COMBINED FINANCIAL STATEMENTS FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 14.SUBSEQUENT EVENT Subsequent to the end of the reporting period, in preparation for the Company’s initial public offering, Ping Shiang Holding Ltd was established as a BVI intermediate holding company on January21, 2025, followed by the establishment of Agencia Cayman as the ultimate Cayman Islands holding company on March7, 2025, which implemented a dual -classshare structure consisting of 25,000 authorised Class A Ordinary Shares and 25,000 Class B Ordinary Shares (without dividend rights and no entitlement to distribution of assets upon winding -up), with 500 Class A and 500 Class B shares issued and outstanding as of incorporation. The reorganization was completed on May27, 2025 when Agencia Cayman acquired 100% of Ping Shiang Holding Ltd, which in turn owns 100% of Agencia Taiwan. These events do not affect the reported amounts in the combined financial statements but represent a material change in the Company’s capital and legal structure prior to the IPO. On May28, 2025, four new independent subscribers (none of whom are Controlling Shareholders) subscribed for an aggregate of 116 Class A Ordinary Shares in Agencia Cayman at a consideration of US$9,360 per