Company: AGCC
Filing Date: 2025-09-04
Form Type: F-1/A
Source: 0001213900-25-084516
Chunk: 144

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-09-04
Form: F-1/A
Chunk 144
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ai Yi Yang. The balance was unsecured, interest -freeand no fixed repayment terms.

99 (2)As of December 31, 2023, December 31, 2024, and the date of this prospectus, the balance represented the rental deposits paid to Mr. Tsai Yi Yang for the warehouse at No. 162 -10, Shengang Rd., Shengang Dist., Taichung City, with the lease starting from January 1, 2023, and for the warehouse at No. 23 -1, Shenzun Rd., Shengang Dist., Taichung City, with the lease starting from January 1, 2025. (3)As of December 31, 2024, and the date of this prospectus, the balance represented the rental deposit paid to Ms. Lee Li Mei for the warehouse at No. 65 -2, Shenlin Rd., Shengang Dist., Taichung City, with the lease starting on August 1, 2024. (4)As of December 31, 2022, the balance represented the accounts receivable from Xiamen Celtic Culture Communication for the sales of whisky products. The full amount was subsequently settled in 2023. (5)As of December 31, 2022, the balance represented the payments made on behalf of Xiamen Celtic Culture Communication. The full amount was subsequently settled in 2023. (6)As of December 31, 2023, the balance represented the receipts in advance from Xiamen Celtic Culture Communication for whisky product sales. The whisky products were subsequently delivered, and the full amount was recorded as sales in 2024. (7)As of December 31, 2024, the balance represented the accounts receivable from Ding Yi International Co., Ltd for whisky product sales. The full amount was subsequently settled in 2025. (8)As of the date of this prospectus, the balance represented the franchise fee receivables from Ding Yi International Co., Ltd. (9)As of the date of this prospectus, the balance represented the working capital advance provided by Ding Yi International Co., Ltd. The balance was unsecured, interest -freeand no fixed repayment terms. (10)As of December 31, 2022, the balance represented the working capital advance provided to Ping Shiang Business Corporation. The balance was unsecured, interest -freeand no fixed repayment terms. The full amount