Company: AGCC
Filing Date: 2025-08-19
Form Type: F-1/A
Source: 0001213900-25-078155
Chunk: 21

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-08-19
Form: F-1/A
Chunk 21
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 which we operate may adversely affect our business and our tax results. See “Risk Factors — The tax laws of the jurisdictions in which we operate may adversely affect our business and our tax results” on page 24 of this prospectus; •Our Taiwan Operating Subsidiary is subject to restrictions on paying dividend or making other payments to us, which may restrict our ability to satisfy its liquidity requirements. See “Risk Factors — Our Taiwan Operating Subsidiary is subject to restrictions on paying dividend or making other payments to us, which may restrict our ability to satisfy its liquidity requirements” on page 26 of this prospectus; •Taiwan laws and regulations of loans to and direct investment in Taiwan entities by offshore holding companies may delay or prevent us from using the proceeds of this offering to make loans or additional contributions to our Operating Subsidiary, which could materially and adversely affect our ability to fund and expand our business. See “Risk Factors — Taiwan laws and regulations of loans to and direct investment in Taiwan entities by offshore holding companies may delay or prevent us from using the proceeds of this offering to make loans or additional contributions to our Operating Subsidiary, which could materially and adversely affect our ability to fund and expand our business” on page 26 of this prospectus; •Our Taiwan Operating Subsidiary is subject to foreign exchange control imposed by Taiwan authorities, which may affect the paying dividends, repatriating the interest or making other payments to us. See “Risk Factors — Our Taiwan Operating Subsidiary is subject to foreign exchange control imposed by Taiwan authorities, which may affect the paying dividends, repatriating the interest or making other payments to us” on page 26 of this prospectus; •Our business may be exposed to foreign exchange risks. See “Risk Factors — Our business may be exposed to foreign exchange risks” on page 27 of this prospectus; Risks Related to Our Dependence on Third Parties •Our business is highly dependent on third -partydistributors for selling our products to various accounts such as retailers, restaurants, bars, hotels, casinos, and entertainment venues. See “Risk Factors — Our business is highly dependent on third -partydistributors for selling our products to various accounts such as retailers, restaurants, bars, hotels, casinos, and entertainment venues” on page 27 of this prospectus; •Substantial disruption to operations at our warehouses or distribution facilities, or at facilities with which we contract or partner, could occur. See “Risk Factors — Substantial disruption to