Company: AGCC
Filing Date: 2025-07-10
Form Type: F-1
Source: 0001213900-25-062654
Chunk: 145

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-07-10
Form: F-1
Chunk 145
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12) |     |                  — |     |       — |     |    45,044 |     |          — |
| 芳華株式会社                              |     |                                                       Common UBO |     |                  Trademark assets(12) |     |                  — |     |       — |     |         — |     |     55,811 |
| 瀨古酒造株式会社                            |     |                                                       Common UBO |     | Prepayments and other receivables(13) |     |                  — |     |       — |     |         — |     |     36,398 |

____________ (1)As of December 31, 2023, December 31, 2024, and the date of this prospectus, the balance represented the working capital advance provided by Mr. Tsai Yi Yang. The balance was unsecured, interest -freeand no fixed repayment terms.

99 (2)As of December 31, 2023, December 31, 2024, and the date of this prospectus, the balance represented the rental deposits paid to Mr. Tsai Yi Yang for the warehouse at No. 162 -10, Shengang Rd., Shengang Dist., Taichung City, with the lease starting from January 1, 2023, and for the warehouse at No. 23 -1, Shenzun Rd., Shengang Dist., Taichung City, with the lease starting from January 1, 2025. (3)As of December 31, 2024, and the date of this prospectus, the balance represented the rental deposit paid to Ms. Lee Li Mei for the warehouse at No. 65 -2, Shenlin Rd., Shengang Dist., Taichung City, with the lease starting on August 1, 2024. (4)As of December 31, 2022, the balance represented the accounts receivable from Xiamen Celtic Culture Communication for the sales of whisky products. The full amount was subsequently settled in 2023. (5)As of December 31, 2022, the balance represented the payments made on behalf of Xiamen Celtic Culture Communication. The full amount was subsequently settled in 2023. (6)As of December 31, 2023, the balance represented the receipts in advance from Xiamen Celtic Culture Communication for whisky product sales.