Company: AGCC
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001213900-25-068743
Chunk: 11

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 11
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 US$0.00004, of which 14,500,000 Class A Ordinary Shares and 14,500,000 Class B Ordinary Shares were issued and held by Ping Shiang Business Ltd, and an aggregate of 3,364,000 Class A Ordinary Shares held by the Other Shareholders. Agencia Cayman is not prohibited under the laws of the Cayman Islands to provide funding to our subsidiaries through capital contributions or loans, and there are currently no restrictions on transferring funds between our Cayman Islands holding company and subsidiaries in the BVI and Taiwan. Our ability to make loans and additional capital contribution to our BVI and Taiwan subsidiaries might be restricted by BVI and Taiwan laws and regulations. In the normal course of our business, Agencia Cayman would evaluate the financial condition and capital needs of our subsidiaries periodically and then provide funding for their operations via equity investments and intercompany loans. No transfer of cash or other types of asset transfers has been made between our Cayman Islands holding company and subsidiaries as of the date of this prospectus. Under Taiwan laws and regulations, there are no restrictions on providing funding to Agencia Cayman through dividend distribution except for the withholding tax. Pursuant to the Taiwan Income Tax Act, a withholding tax rate of up to 21% will be applicable to dividends payable by Taiwanese companies to non -Taiwan -residententerprises. As of the date of this prospectus, we did not adopt any specific cash management policies and procedures in relation to how funds are transferred within/through our Group. Our management monitors the cash position of each entity within our Group regularly on a monthly basis. In the event that there is a need for cash or a potential short -termcashflow shortage, it would be reported to our chief financial officer and, subject to the approval by our board of directors, we will enter into an intercompany loan arrangement for relevant subsidiary. Other than the above, we did not adopt or maintain any cash management policies and procedures as of the date of this prospectus. Our Board of Directors has discretion as to whether to distribute dividends, subject to certain requirements of Cayman Islands law. As of the date of this prospectus, we have not paid and do not have any present plan to declare or pay any dividends in the foreseeable future. We currently intend to retain most of our available funds and any future earnings to fund the development and growth of our business. See “Risk Factors — Risks Related to Our Class A Ordinary Shares and This Offering — Because we do not expect to pay dividends