Company: AGCC
Filing Date: 2025-07-10
Form Type: F-1
Source: 0001213900-25-062654
Chunk: 16

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-10
Form: F-1
Chunk 16
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 over -allotmentoption in full) of the aggregate total voting power of our then total issued and outstanding share capital; •“Exchange Act” refers to Securities Exchange Act of 1934, as amended; •“NTD” refers to the legal currency of Taiwan; •“Operating Subsidiary”, “Taiwan Operating Subsidiary” or “Agencia Taiwan” refers to Agencia Comercial Co., Ltd, an operating subsidiary of the Company registered and incorporated under the laws of Taiwan in July 2020, pursuant to the reorganization in contemplation of the IPO, it became a direct wholly owned subsidiary of Ping Shiang Holding Ltd and an indirect wholly owned subsidiary of Agencia Cayman; •“ordinary shares”, “Ordinary Shares” or “shares” refer to the Class A Ordinary Shares and Class B Ordinary Shares; •“PCAOB” refers Public Company Accounting Oversight Board; •“Ping Shiang Business Ltd” refers to Ping Shiang Business Ltd, a BVI business company incorporated under the laws of the British Virgin Islands with limited liability on February17, 2025, a holding company controlled and owned by our Controlling Shareholders; •“Ping Shiang Holding Ltd” refers to Ping Shiang Holding Ltd, a BVI business company incorporated under the laws of the British Virgin Islands with limited liability on January21, 2025, a direct wholly owned subsidiary of Agencia Cayman; •“SEC” refers to the United States Securities and Exchange Commission; •“Securities Act” refers to The Securities Act of 1933, as amended; •“Taiwan” refers to Taiwan, Republic of China. •“US$”, “USD” and “U.S. dollars” refer to the legal currency of the United States; •“U.S. GAAP” refers to generally accepted accounting principles in the United States; and •“we,” “us,” “our” and “our Group” refer to Agencia Comercial Spirits Ltd, a Cayman Islands company and its subsidiaries. Unless otherwise indicated, (a) information in this prospectus assumes that the underwriters do not exercise their over -allotmentoption to purchase additional Class A Ordinary Shares, and (b) references in this prospectus to this offering are to our offering of Class A Ordinary Shares pursuant to this prospectus. Our reporting currency is U.S. dollars. The functional currency of the Company’s Operating Subsidiary located in Taiwan is NTD. Unless otherwise noted, all translations