Company: AGCC
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001213900-25-068743
Chunk: 148

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 148
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,000 |     |          — |
| 瀨古酒造株式会社                            |     |                                                       Common UBO |     | Prepayment for inventory cost(17) |     |                             — |     |       — |     |       — |     |     34,248 |

____________ (1)For the years ended December 31, 2023 and 2024, the amount represented the sales of bottled whisky products to Xiamen Celtic Culture Communication. (2)For the years ended December 31, 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