Company: AGCC
Filing Date: 2025-09-04
Form Type: F-1/A
Source: 0001213900-25-084516
Chunk: 145

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-09-04
Form: F-1/A
Chunk 145
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 was subsequently settled in 2023. (11)As of the date of this prospectus, the balance represented the working capital advance provided by Ping Shiang Business Corporation. The balance was unsecured, interest -freeand no fixed repayment terms. (12)As of December 31, 2024, the balance represented the prepayment paid to 芳華株式会社for licensing the “ 忍者” trademark. The total agreement amount was JPY7,500,000 (equivalent to US$55,811), of which JPY6,700,000 (equivalent to US$45,044) was prepaid. The remaining balance was settled in February 2025. Upon the effectiveness of the license agreement, the amount was capitalized as an intangible asset in 2025, reflecting the fair value of the licensing rights acquired. (13)As of the date of this prospectus, the balance represented the advance payment to 瀨古酒造株式会社for inventory purchases. 100

b)During the years presented, the Company had the following transactions with related parties:

| Name of related parties             |     |                                                     Relationship |     |                            Nature |     | For the financial years ended 
                  December 31, |     |         |     |         |     |      As of 
   the date 
    of this 
 prospectus |
| 2022                                |     |                                                             2023 |     |                              2024 |     |                               |     |         |     |         |     |            |
|                                     |     |                                                                  |     |                                   |     |                           US$ |     |     US$ |     |     US$ |     |        US$ |
| Xiamen Celtic Culture Communication |     |                                                       Common UBO |     |                          Sales(1) |     |                             — |     |  38,295 |     |  80,928 |     |          — |
| Xiamen Celtic Culture Communication |     |                                                       Common UBO |     | Repayment from a related party(2) |     |                             — |     | 428,822 |     |       — |     |          — |
| Ping Shiang Business Corporation    |     |                                                       Common UBO |     |                       Purchase(3) |     |                        96,114 |     |       — |     | 191,489 |     |    676,392 |
|