Company: AGCC
Filing Date: 2025-07-29
Form Type: F-1/A
Source: 0001213900-25-068743
Chunk: 74

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-29
Form: F-1/A
Chunk 74
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 Share attributable to payments by new investors in this offering |     |        0.34 |
| Pro forma as adjusted net tangible book value per Class A Ordinary Share after giving effect to this offering             |     |        0.50 |
| Amount of dilution in net tangible book value per Class A Ordinary Share to new investors in this offering                |     |        4.50 |

A US$1.00 change in the assumed public offering price of US$5.00 per Class A Ordinary Share would increase (decrease), in the case of an increase (decrease), our pro forma as adjusted net tangible book value by approximately US$1.61million, our pro forma as adjusted net tangible book value per Class A Ordinary Share by US$0.08 per Cl ass AOrdinary Share and the dilution in pro forma as adjusted net tangible book value per Class A Ordinary Share to new investors in this offering by US$0.92 per Class A Ordinary Share, assuming no change to the number of Class A Ordinary Shares offered by us as set forth on the cover page of this prospectus, and deducting underwriting discounts, non -accountableexpense allowance, and the estimated offering expenses (including accountable expenses) payable by us.

45

The following table sets forth, on a pro forma as adjusted basis as of December31, 2024, a summary of the differences between existing shareholders and new investors in terms of the number of Class A Ordinary Shares purchased from us in this offering, the total consideration paid, and the average price per Class A Ordinary Share. These figures are presented before deducting underwriting discounts, the non -accountableexpense allowance, and estimated offering expenses (including accountable expenses) payable by us. The total number of Class A Ordinary Shares presented in the table does not include any Class A Ordinary Shares that may be issued upon the exercise of the over -allotmentoption granted to the underwriters.

|                       |     | Class A Ordinary Shares 
               Purchased |      |     |         |   |     | Total Consideration |     |         |   |     | Average Price 
   Per Class A 
      Ordinary 
         Share 
      (in US$) |
|                       |     |                  Number |      |     | Percent |   |     |              Amount 
            (in US$) |     | Percent |   |     |               |
| Existing shareholders |     |              17,864,000 | ​(1) |     |