Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 118

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 118
---
 proprietary brand whisky is aligned with that of raw cask whisky. Both processes adhere to stringent regulatory requirements to ensure compliance and maintain product integrity. Upon successful completion of the necessary inspections, the raw whisky materials are transported to our local contract manufacturers for further processing. 81 SUPPLIERS For the fiscal years 2023 and 2024, the most significant alcoholic beverage products we distributed were primarily bottled whiskies and raw cask whiskies. Our business model has evolved over the years to include both the sale of bottled whiskies and the procurement and sale of raw cask whiskies, which has allowed us to diversify our product offerings and cater to a broader range of customers. As a wholesaler of alcoholic beverage products, we strategically procure our inventory based on our business objectives and current market conditions. Consequently, we typically do not have formal long -termsupply arrangements with distributors. Instead, we rely on our established relationships with suppliers and our industry expertise to source high -qualityproducts that meet our standards and customer demands. Our procurement process is influenced by various factors, including the exchange rates of different currencies, as the products we import are priced in the currency of the country of origin. Fluctuations in exchange rates with the New Taiwan Dollar (NTD) can significantly impact the purchase prices of imported alcoholic beverages, subsequently affecting our profit margins. Moreover, the timing and strategy behind inventory procurement necessitate a high degree of judgment, informed by industry insights and market conditions. This approach is essential for ensuring that we acquire the right products at the appropriate time, especially those with potential for value appreciation. Our selection of suppliers mainly considers the following conditions and criteria: Price:Whether the price of the goods or services provided by the supplier is competitive and can help with cost control. Service quality:Whether the supplier’s service quality is reliable, whether the quality of whisky products is reputable, and whether it can provide timely delivery. Geographical location:In terms of the packaging and bottling process under the cask -to-bottleand distribution business, whether the supplier’s geographical location is convenient for logistics transportation, and whether it can reduce transportation costs and time. Cooperation relationship:History and stability of cooperation between the supplier and our Group, whether there is a good basis for communication and collaboration. Compliance and certification:Whether suppliers meet relevant industry standards and certification requirements to ensure product quality and safety. We build trusting relationships with our suppliers to work more efficiently with suppliers to monitor inventory, forecast demand, and improve delivery efficiency. Ensure common goals and values are shared with suppliers to