Company: AGCC
Filing Date: 2025-06-03
Form Type: DRS/A
Source: 0001213900-25-050599
Chunk: 197

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-06-03
Form: DRS/A
Chunk 197
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| Supplier D |     |                             — | * |     | 11.10 | % |

____________ *Less than 10% of the purchases for the year ended December 31, 2023. #Less than 10% of the purchases for the year ended December 31, 2024. The Company has the following suppliers accounted for 10% or more of account payables as of December 31, 2023 and 2024:

|            |     | As of December 31, |   |     |       |   |
|            |     |               2023 |   |     |  2024 |   |
| Supplier A |     |              98.53 | % |     | 57.22 | % |
| Supplier B |     |                  — | * |     | 42.77 | % |

____________ *Less than 10% of the account payables as of December 31, 2023.

F-14 AGENCIA COMERCIAL SPIRITS LTD NOTES TO THE COMBINED FINANCIAL STATEMENTS FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 3.RECENT ACCOUNTING PRONOUNCEMENTS ASU 2023-06, Disclosure Improvements — Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative On October 9, 2023, the FASB issued ASU 2023 -06, Disclosure Improvements — Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. The amendments in ASU 2023 -06modify the disclosure or presentation requirements of a variety of topics in the FASB Accounting Standards Codification (the “Codification”), with the intention of clarifying or improving them and to align the requirements in the Codification with the regulations of the U.S. Securities and Exchange Commission (the “SEC”). The effective date for ASU 2023 -06varies and is determined for each individual disclosure based on the effective date of the SEC’s removal of the related disclosure. ASU 2023 -06will not have any impact on the Company’s financial position or results of operation. ASU 2023-09, Improvements to Income Tax Disclosures On December 14, 2023, the FASB issued ASU 2023 -09, Income Taxes (Topic 740): Improvement to Income Tax Disclosure. ASU 2023 -09