Company: AGCC
Filing Date: 2025-06-03
Form Type: DRS/A
Source: 0001213900-25-050599
Chunk: 186

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-06-03
Form: DRS/A
Chunk 186
---
 INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM — ENROME LLP (PCAOB ID: 6907)                               
 COMBINED BALANCE SHEETS AS OF DECEMBER 31, 2023 AND 2024                                                            
 COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 |     | PAGE(S)    
 F-2        
 F-3        
 F-4        |
|:--------------------------------------------------------------------------------------------------------------------|:----|:-----------|
| COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024     |     | F-5        |
| COMBINED STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024                          |     | F-6        |
| NOTES TO THE COMBINED FINANCIAL STATEMENTS                                                                          |     | F-7 – F-24 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders of Agencia Comercial Spirits Ltd. Opinion on the combined Financial Statements We have audited the accompanying combined balance sheets of Agencia Comercial Spirits Ltd (“Agencia Cayman”) and its subsidiaries (collectively referred to as the “Company”) as of December 31, 2023 and 2024, and the related statements of operations and comprehensive income, changes in shareholders’ equity and its cash flows for the financial years ended December 31, 2023 and 2024, and the related notes (collectively referred to as the “combined financial statements”). In our opinion, the combined financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 2024, and the results of its operations and its cash flows for the years ended December 31, 2023 and 2024, in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”). Basis for Opinion These combined financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on the Company’s combined financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are