Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 200

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 200
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 (collectively the “Company”) engaged in trading and wholesale of whisky, encompassing the procurement, distribution, and sale of whisky products in both Taiwan and international markets. In connection with its initial public offering, the Company undertook a reorganization of its legal structure (the “Reorganization”). The Reorganization involved: (1) the incorporation of Agencia Cayman, a Cayman Islands holding company; (2) reorganized Ping Shiang Holding Ltd (“Ping Shiang Holding”), incorporated in BVI on January21, 2025, as wholly owned subsidiaries of Agencia Cayman on May27, 2025; (3) On May23, 2025, Ping Shiang Holding completed an acquisition of Agencia Taiwan through the shares transfer. Upon completion, Ping Shiang Holding holds 100% equity interest in Agencia Taiwan. Immediately before and after the reorganization, the controlling shareholders, Mr.Tsai Yi Yang and Ms. Lee Li Mei (together the “Controlling Shareholders”), controlled Agencia Cayman; therefore, for accounting purposes, the reorganization is accounted for as a transaction of entities under common control. Accordingly, the accompanying combined financial statements have been prepared as if the current corporate structure had been in existence throughout the financial years presented. During the reporting periods, Agencia Cayman has two subsidiaries. Details of its subsidiaries are set out below:

2.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation The accompanying combined financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for information pursuant to the rules and regulations of the U.S. Securities Exchange Commission (“SEC”). Principles of consolidation For the purpose of preparing this set of combined financial statements, the combined balance sheet of the Company as at December31, 2024 and 2023, the combined statements of operations and comprehensive income, combined statement of changes in shareholders’ equity and combined statements of cash flows of the Company for the financial years ended December31, 2024 and 2023 have been prepared on a combined basis and include the financial information of the Company as if the current group structure had been in existence throughout the financial years or from the date the entities are under common control, if later, in accordance with ASC 805 -50, Business Combinations — Related Issues (Common Control Transactions). Accordingly, the assets, liabilities, and results of operations of the entities under common control have been combined, and prior periods have been retrospectively adjusted