Company: AGCC
Filing Date: 2025-03-31
Form Type: DRS
Source: 0001213900-25-026121
Chunk: 170

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-03-31
Form: DRS
Chunk 170
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 be required to file reports, including annual reports on Form 20 -F, and other information with the SEC. All information filed with the SEC can be inspected and copied at the public reference facilities maintained by the SEC at 100 F Street, N.E., Washington, D.C. 20549. You can request copies of these documents, upon payment of a duplicating fee, by writing to the SEC. Please call the SEC at 1 -800-SEC-0330for further information on the operation of the public reference rooms. You may also obtain additional information over the Internet at the SEC’s website at www.sec.gov. As a foreign private issuer, we are exempt under the Exchange Act from, among other things, the rules prescribing the furnishing and content of proxy statements to shareholders, and our executive officers, directors and principal shareholders are exempt from the reporting and short -swingprofit recovery provisions contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act to file periodic reports and financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act. 117

Agencia Comercial Co., Ltd INDEX TO UNAUDITED INTERIM CONDENSED CONSOLIDATED
FINANCIAL STATEMENTS
TABLE OF CONTENTS INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

| CONTENTS                                                                                                   
 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM — ENROME LLP (PCAOB ID: 6907)                      
 BALANCE SHEETS AS OF DECEMBER 31, 2023 AND 2024                                                            
 STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 |     | PAGE(S)    
 F-2        
 F-3        
 F-4        |
|:-----------------------------------------------------------------------------------------------------------|:----|:-----------|
| STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024     |     | F-5        |
| STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024                          |     | F-6        |
| NOTES TO THE FINANCIAL STATEMENTS                                                                          |     | F-7 – F-22 |

F-1 REPORT OF INDEPENDENT REGISTER