Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 199

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 199
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525 |   |     |    23,929 |     |       (29,063 | ) |     |     1,210,991 |   |
| Net income for the financial year        |     |          — |     |   — |     |          — |     |   — |     | —            |   |     |          — |     |   779,278 |   |     |         — |     |             — |   |     |       779,278 |   |
| Appropriation to statutory reserve       |     |          — |     |   — |     |          — |     |   — |     | —            |   |     |          — |     |   (77,928 | ) |     |    77,928 |     |             — |   |     |             — |   |
| Foreign currency translation adjustments |     |          — |     |   — |     |          — |     |   — |     | —            |   |     |          — |     |         — |   |     |         — |     |       (90,068 | ) |     |       (90,068 | ) |
| Balance as of December 31, 2024          |     | 12,500,000 |     | 500 |     | 12,500,000 |     | 500 |     | (1,000       | ) |     |    169,600 |     | 1,747,875 |   |     |   101,857 |     |      (119,131 | ) |     |     1,900,201 |   |

____________ *The shares and per share data are presented on a retroactive basis to reflect the Company’s Share Consolidation (Note 12). The accompanying Accounting Policies and Explanatory Notes form an integral part of, and should be read in conjunction with, these combined financial statements.

F-5

AGENCIA COMERCIAL SPIRITS LTD COMBINED STATEMENTS OF CASH FLOWS
FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024

|                                                                      |     | For the financial years ended 
                  December 31, |   |     |          |   |
|                                                                      |     |                          2023 |   |     |     2024 |   |
|                                                                      |     |                           US$ |   |     |