Company: AGCC
Filing Date: 2025-03-31
Form Type: DRS
Source: 0001213900-25-026121
Chunk: 6

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-03-31
Form: DRS
Chunk 6
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 of asset transfers has been made between our Cayman Islands holding company and subsidiaries as of the date of this prospectus. Under Taiwan laws and regulations, there are no restrictions on providing funding to Agencia Cayman through dividend distribution except for the withholding tax. Pursuant to the Taiwan Income Tax Act, a withholding tax rate of up to 21% will be applicable to dividends payable by Taiwanese companies to non -Taiwan -residententerprises. As of the date of this prospectus, we did not adopt any specific cash management policies and procedures in relation to how funds are transferred within/through our group. Our management monitors the cash position of each entity within our group regularly on a monthly basis. In the event that there is a need for cash or a potential short -termcashflow shortage, it would be reported to our chief financial officer and, subject to the approval by our board of directors, we will enter into an intercompany loan arrangement for relevant subsidiary. Other than the above, we did not adopt or maintain any cash management policies and procedures as of the date of this prospectus. Our Board of Directors has discretion as to whether to distribute dividends, subject to certain requirements of Cayman Islands law. As of the date of this prospectus, we have not paid and do not have any present plan to declare or pay any dividends in the foreseeable future. We currently intend to retain most of our available funds and any future earnings to fund the development and growth of our business. See “Risk Factors — Risks Related to Our Ordinary Shares and This Offering — Because we do not expect to pay dividends in the foreseeable future after this offering, you must rely on price appreciation of our ordinary shares for return on your investment.” CORPORATE INFORMATION We are an exempted company with limited liability under the laws of Cayman Islands. Our registered office is located at McGrath Tonner Corporate Services Limited, Genesis Building, 5 thFloor, Genesis Close, PO Box 446, Cayman Islands, KY1 -1106, Cayman Islands. Our principal executive offices is located at No.65, Ln. 114, Xishi Rd., Xi’an Vil., Fengyuan Dist., Taichung City 42061, Taiwan (R.O.C.). Our telephone number at this address is +886 - 4-25614413. Our agent for service of process in the United States is [Cogency Global Inc.] located at [122 East 42 ndStreet, 18 thFloor, New York, NY 10168]. Investors should