Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 120

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 120
---
 10% or more of sales for the financial years ended. Below are the detailed sales data for the years 2023 and 2024, including the percentage of total sales for each customer.

|            |     | For the financial years ended December 31, |     |       |   |     |           |     |       |   |
|            |     |                                       2023 |     |       |   |     |      2024 |     |       |   |
|            |     |                                        US$ |     |     % |   |     |       US$ |     |     % |   |
| Customer A |     |                                    662,747 |     | 74.69 | % |     | 1,051,073 |     | 41.42 | % |
| Customer B |     |                                    123,561 |     | 13.93 | % |     |   448,780 |     | 17.68 | % |

MARKETING Our marketing initiatives are intricately aligned with our distribution strategy, which is meticulously designed to cater to the diverse preferences and behaviors of our customers, ensuring that we remain competitive and relevant in the whisky market. For our daytime retail customers, who frequent wine and liquor stores, our marketing efforts emphasize the premium and super -premiumnature of our whisky products. We leverage the storied reputation and heritage of well -knownwhisky brands like Macallan, Dalmore, and Glenlivet to appeal to discerning consumers who value quality and craftsmanship. Our marketing campaigns highlight personalized experiences through tailored recommendations and exclusive promotions, while underscoring our commitment to sustainable practices, including eco -friendlypackaging and sourcing materials from sustainable manufacturers. In the nighttime entertainment segment, which includes nightclubs, our marketing strategy focuses on creating innovative nightlife experiences centered around whisky. We collaborate with top nightlife venues to offer exclusive whisky tastings, events, and promotions, targeting young professionals, millennials, and tourists seeking unique and immersive nightlife experiences. Our marketing materials emphasize the use of state -of - the-artsound and lighting systems, accompanied by a diverse selection of high -endwhisky cocktails and gourmet food menus. We increase brand visibility through strategic partnerships with leading nightlife brands and influencers, ensuring our whisky products are featured prominently in high -profilevenues. For our VIP channels, which include exclusive clubs and high -endestablishments, our marketing approach positions our whisky products as symbols of luxury and exclusivity. We offer bespoke services and custom packaging for VIP