Company: AGCC
Filing Date: 2025-07-10
Form Type: F-1
Source: 0001213900-25-062654
Chunk: 147

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-10
Form: F-1
Chunk 147
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2023, the amount represented the repayment made from Xiamen Celtic Culture Communication for settling the outstanding balance due to our Group. (3)For the years ended December 31, 2022, 2024, and the period from January 1, 2025 to the date of this prospectus, the amount represented the purchases of bottled whisky products from Ping Shiang Business Corporation.

101 (4)For the year ended December 31, 2023, the amount represented the repayment made from Ping Shiang Business Corporation for settling the outstanding balance due to our Group. (5)For the period from January 1, 2025 to the date of this prospectus, the amount represented the repayment made by our Group to Ping Shiang Business Corporation for settling the outstanding balance due to Ping Shiang Business Corporation. (6)For the year ended December 31, 2023, the amount represented the sales of bottled whisky products to Auchenbowie House. (7)For the year ended December 31, 2024, and the period from January 1, 2025 to the date of this prospectus, the amount represented the sales of bottled whisky products to Ding Yi International Co., Ltd. (8)For the year ended December 31, 2022, the amount represented the purchases of bottled whisky products from Ding Yi International Co., Ltd. (9)For the period from January 1, 2025 to the date of this prospectus, the amount represented the franchise fees income earned from Ding Yi International Co., Ltd. (10)For the period from January 1, 2025 to the date of this prospectus, the amount represented the proceeds from Ping Shiang Business Corporation for providing additional working capital advance to our Group, which was unsecured, interest -freeand no fixed repayment terms. (11)For the years ended December 31, 2023, 2024, and the period from January 1, 2025 to the date of this prospectus, the amount represented operating lease expenses charged by Mr. Tsai Yi Yang for warehouses at No. 162 -10, Shengang Rd., Shengang Dist., Taichung City and No. 23 -1, Shenzun Rd., Shengang Dist., Taichung City. (12)For the period from January 1, 2025 to the date of this prospectus, the amount represented the expenses paid on behalf of our Group for operations.