Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 119

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 119
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 set sustainable development goals. Our founder, Mr. Tsai, has over 10 years of experience in the alcoholic beverages’ distribution and wholesale business. His expertise and industry knowledge have been instrumental in guiding our procurement strategies and establishing stable relationships with our major suppliers. With a long operating history and a solid reputation in the business, we have not experienced significant difficulties in procuring alcoholic beverages in accordance with our operational objectives and budgets. We consider our major suppliers to be those suppliers that accounted for more than 10% of our overall purchases. Although our purchases were concentrated on major suppliers, in each of the fiscal years 2023 and 2024, there were three suppliers that consistently accounted for a majority of our total purchases. As we procure alcoholic beverages from the market ad hoc based on our business objectives and the prevailing market conditions, we do not normally have long -termsupply contracts with our suppliers, including our major suppliers. Instead, in our ordinary course of business, we have an established practice of issuing standard purchase orders to our suppliers for each purchase, specifying simple price, quantity, delivery, and payment terms. 82

As of the end of December 31, 2023 and 2024, our top suppliers and their respective percentages of our total purchases were as follows:

|            |     | For the financial years ended December 31, |     |       |   |     |         |     |       |   |
|            |     |                                       2023 |     |       |   |     |    2024 |     |       |   |
|            |     |                                        US$ |     |     % |   |     |     US$ |     |     % |   |
| Supplier A |     |                                    595,228 |     | 37.88 | % |     | 262,826 |     | 15.23 | % |
| Supplier B |     |                                    288,773 |     | 18.38 | % |     |       — |     |     — |   |
| Supplier C |     |                                    268,280 |     | 17.07 | % |     | 780,339 |     | 45.23 | % |
| Supplier D |     |                                          — |     |     — |   |     | 191,489 |     | 11.10 | % |

CUSTOMERS AND DISTRIBUTION As of December 31, 2023 and 2024, we have two key customers accounted for