Company: AGCC
Filing Date: 2025-09-04
Form Type: F-1/A
Source: 0001213900-25-084516
Chunk: 70

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-09-04
Form: F-1/A
Chunk 70
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 Class B Ordinary Shares issued and outstanding, each with a par value of US$0.00004. For further details regarding our share capital and corporate structure, please refer to the section titled “Corporate History and Structure” of this prospectus.

43 (2)Reflects, in addition to the adjustments on a pro forma basis, the sale of Ordinary Shares in this Offering (excluding any Ordinary Shares that may be sold pursuant to the over -allotmentoption) at an assumed initial public offering price of US$5.00 per share, and after deducting the estimated underwriting discounts, non -accountableexpense allowance, and the estimated offering expenses (including accountable expenses) payable by us. The pro forma as adjusted information is illustrative only, and we will adjust this information based on the actual initial public offering price and other terms of this Offering determined at pricing. Additional paid -incapital reflects the net proceeds we expect to receive, after deducting the underwriting discounts, non -accountableexpense allowance, and the estimated offering expenses (including accountable expenses) payable by us. We estimate that such net proceeds will be approximately US$6.83million. 44

DILUTION If you invest in our Class A Ordinary Shares, your interest will be diluted to the extent of the difference between the initial public offering price per Class A Ordinary Share and our net tangible book value per Class A Ordinary Share after this offering. Dilution results from the fact that the initial public offering price per Class A Ordinary Share is substantially in excess of the book value per Class A Ordinary Share attributable to the existing shareholders for our presently issued and outstanding ordinary Class A Ordinary Shares. As of December31, 2024, our net tangible book value was approximately US$1.75million, or US$0.14 per Class A Ordinary Share. Our Class B Ordinary Shares do not carry any rights to dividend distributions or to distributions upon winding up. Net tangible book value represents the total amount of our consolidated tangible assets, less our total consolidated liabilities. Dilution represents the difference between the assumed initial public offering price of US$5.00 per Class A Ordinary Share and the net tangible book value per Class A Ordinary Share on a pro forma as adjusted basis. The pro forma as adjusted net tangible book value reflects the additional proceeds we expect to receive from this offering, after deducting underwriting discounts, non -accountableexpense allowance, and the estimated offering expenses (including accountable expenses) payable by us. After giving effect to the sale of 1,