Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 95

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 95
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 |
|            |     |                                        US$ |     |     % |   |     |       US$ |     |     % |   |
| Customer A |     |                                    662,747 |     | 74.69 | % |     | 1,051,073 |     | 41.42 | % |
| Customer B |     |                                    123,561 |     | 13.93 | % |     |   448,780 |     | 17.68 | % |

We have the following customers accounted for 10% or more of account receivables as of December 31, 2023 and 2024:

|            |     | As of December 31, |   |     |   |   |     |         |     |       |   |
|            |     |               2023 |   |     |   |   |     |    2024 |     |       |   |
|            |     |                US$ |   |     | % |   |     |     US$ |     |     % |   |
| Customer A |     |                  — | * |     | — | * |     | 250,587 |     | 34.92 | % |
| Customer B |     |                  — | * |     | — | * |     | 105,786 |     | 14.74 | % |
| Customer C |     |                  — | * |     | — | * |     | 104,107 |     | 14.51 | % |
| Customer D |     |                  — | * |     | — | * |     |  73,272 |     | 10.21 | % |

____________ *The Company did not have any account receivables as of December 31, 2023.

64

Concentration of suppliers We have the following suppliers accounted for 10% or more of purchases for the financial years ended December 31, 2023 and 2024:

|            |     | For the financial years ended December 31, |   |     |       |   |     |         |     |        |
|            |     |                                       2023 |   |     |       |   |     |    2024 |     |        |
|            |     |                                        US$ |   |     |     % |   |     |     US$ |     | %      |
| Supplier