Company: AGCC
Filing Date: 2025-08-19
Form Type: F-1/A
Source: 0001213900-25-078155
Chunk: 17

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-08-19
Form: F-1/A
Chunk 17
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 Ordinary Shares after the closing of the offering of Class A Ordinary Shares pursuant to the Public Offering Prospectus. •“Resale Shareholders” means Ooi Choon Hoi, Choong Kah Jun, Lee Yiee Jiunn and Leong Kah Yee as set forth in the Resale Prospectus; •“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 from NTD to U.S. dollars and from U.S. dollars to NTD in this prospectus are made at a rate of NTD32.79 to US$1.00, the exchange rate in effect as of December31, 2024 as set forth in the H.10 statistical release of The Board of Governors of the Federal Reserve System. We make no representation that the NTD or U.S. dollar amounts referred to in this prospectus could have been or could be converted into U.S. dollars or NTD, as the case may be, at any particular rate or at all. Internet site addresses in this prospectus are included for reference only and the information contained in any website, including our website, is not incorporated by reference into, and does not form part of, this prospectus. 8 MARKET AND INDUSTRY DATA This prospectus contains estimates and information concerning our industry, including our market position and the size and growth rates of the markets in which we participate, that are based on industry publications and the reports. This prospectus contains statistical data and estimates published by Migo Corporation Limited,