Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 214

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 214
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000shares (625,000,000 Class A and 625,000,000 Class B Ordinary Shares) with a reduced par value of US$0.00004 per share; effected a 1 -for-25,000 stock split of all outstanding shares, converting each existing share of US$1.00 par value into 25,000shares of US$0.00004 par value. These changes were accounted for at historical carrying amounts, with the stock split applied retroactively to all periods presented, resulting in no change to the total combined equity balance while increasing the number of shares outstanding proportionally. The reorganization maintains the original rights and restrictions of each share class, with Class B Ordinary Shares continuing to have no dividend rights or entitlement to distribution of assets upon winding -up.

F-22

AGENCIA COMERCIAL SPIRITS LTD NOTES TO THE COMBINED FINANCIAL STATEMENTS FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 12.SHAREHOLDERS’ EQUITY (cont.) Retained Earnings Retained earnings are the portion of a company’s net income that is not paid out as dividends but is instead reinvested in the business or held as a reserve for future use. This may include funds set aside for expansion, debt repayment, or other strategic purposes. As of December 31, 2023 and 2024, the balances of retained earnings were US$1,046,525 and US$1,747,875, respectively. Statutory Reserve Under the law of Taiwan, a statutory reserve is a portion of a company’s profits that must be set aside to comply with the Company Act of Taiwan. This reserve is designed to protect creditors and ensure the financial stability of the Company. As of December 31, 2023 and 2024, the balances of statutory reserve were US$23,929 and US$101,857, respectively. Accumulated Other Comprehensive Losses Other comprehensive losses accumulated in the Company’s equity comprise foreign currency adjustments. It represents the cumulative amount of other comprehensive losses which has not been realized, and it is reported within the equity section of the Company’s balance sheet. As of December 31, 2023 and 2024, the balances of accumulated other comprehensive losses were US$29,063 and US$119,131, respectively. 13.COMMITMENTS AND CONTINEGENCIES Lease commitments The Company entered into long -termoperating leases of office premises