Company: AGCC
Filing Date: 2025-09-04
Form Type: F-1/A
Source: 0001213900-25-084516
Chunk: 73

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-09-04
Form: F-1/A
Chunk 73
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,000 -for-1share split/share subdivision effected by the Company on June 24, 2025; and (iii) the issuance, on June 24, 2025, of 2,464,000 Class A Ordinary Shares and 2,000,000 Class B Ordinary Shares, distributed proportionately to all existing shareholders, at a par value of US$0.00004 per share. Immediately following such issuance, the Company had a total of 17,864,000 Class A Ordinary Shares and 14,500,000 Class B Ordinary Shares issued and outstanding, each with a par value of US$0.00004. For further details regarding our share capital and corporate structure, please refer to the section titled “Corporate History and Structure” of this prospectus. The pro forma as adjusted information discussed above is illustrative only. Our net tangible book value following the completion of this offering is subject to adjustment based on the actual initial public offering price of our Class A Ordinary Shares and other terms of this offering determined at pricing.

46

ENFORCEMENT OF CIVIL LIABILITIES We are incorporated under the laws of the Cayman Islands as an exempted company with limited liability and our affaires will be governed by our post -offeringamended and restated memorandum and articles of association, the Companies Act and the common law of the Cayman Islands. We are incorporated in the Cayman Islands to take advantage of certain benefits associated with being a Cayman Islands exempted company, such as: •political and economic stability; •an effective judicial system; •a favorable tax system; •the absence of exchange control or currency restrictions; and •the availability of professional and support services. However, certain disadvantages accompany incorporation in the Cayman Islands. These disadvantages include, but are not limited to: •the Cayman Islands has a less developed body of securities laws as compared to the United States and these securities laws provide significantly less protection to investors as compared to the United States; and •Cayman Islands companies may not have standing to sue before the federal courts of the United States. Substantially all of our operations are conducted in Taiwan, and substantially all of our assets are located in Taiwan. Moreover, the Company’s directors and executive officers, Mr.Tsai Yi Yang, Mr.Wong Man Ue, Nick and Ms. Lee Su -Jungare nationals or residents of jurisdictions other than the United States and substantially all of their assets are located outside the United States. As a result, it