Company: AGCC
Filing Date: 2025-07-10
Form Type: F-1
Source: 0001213900-25-062654
Chunk: 122

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-10
Form: F-1
Chunk 122
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     |       — |     |     — |   |
| Supplier C |     |                                    268,280 |     | 17.07 | % |     | 780,339 |     | 45.23 | % |
| Supplier D |     |                                          — |     |     — |   |     | 191,489 |     | 11.10 | % |

CUSTOMERS AND DISTRIBUTION As of December 31, 2023 and 2024, we have two key customers accounted for 10% or more of sales for the financial years ended. Below are the detailed sales data for the years 2023 and 2024, including the percentage of total sales for each customer.

|            |     | For the financial years ended December 31, |     |       |   |     |           |     |       |   |
|            |     |                                       2023 |     |       |   |     |      2024 |     |       |   |
|            |     |                                        US$ |     |     % |   |     |       US$ |     |     % |   |
| Customer A |     |                                    662,747 |     | 74.69 | % |     | 1,051,073 |     | 41.42 | % |
| Customer B |     |                                    123,561 |     | 13.93 | % |     |   448,780 |     | 17.68 | % |

MARKETING Our marketing initiatives are intricately aligned with our distribution strategy, which is meticulously designed to cater to the diverse preferences and behaviors of our customers, ensuring that we remain competitive and relevant in the whisky market. For our daytime retail customers, who frequent wine and liquor stores, our marketing efforts emphasize the premium and super -premiumnature of our whisky products. We leverage the storied reputation and heritage of well -knownwhisky brands like Macallan, Dalmore, and Glenlivet to appeal to discerning consumers who value quality and craftsmanship. Our marketing campaigns highlight personalized experiences through tailored recommendations and exclusive promotions, while underscoring our commitment to sustainable practices, including eco -friendlypackaging and sourcing materials from sustainable manufacturers. In the nighttime entertainment segment, which includes nightclubs, our marketing strategy focuses on creating innovative nightlife experiences centered around whisky. We collaborate with top nightlife venues to offer exclusive whisky tastings, events, and promotions, targeting young professionals, millennials, and tourists seeking unique and