Company: AGCC
Filing Date: 2025-08-19
Form Type: F-1/A
Source: 0001213900-25-078155
Chunk: 149

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-08-19
Form: F-1/A
Chunk 149
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2023, the balance represented the receipts in advance from Xiamen Celtic Culture Communication for whisky product sales. The whisky products were subsequently delivered, and the full amount was recorded as sales in 2024. (7)As of December 31, 2024, the balance represented the accounts receivable from Ding Yi International Co., Ltd for whisky product sales. The full amount was subsequently settled in 2025. (8)As of the date of this prospectus, the balance represented the franchise fee receivables from Ding Yi International Co., Ltd. (9)As of the date of this prospectus, the balance represented the working capital advance provided by Ding Yi International Co., Ltd. The balance was unsecured, interest -freeand no fixed repayment terms. (10)As of December 31, 2022, the balance represented the working capital advance provided to Ping Shiang Business Corporation. The balance was unsecured, interest -freeand no fixed repayment terms. The full amount was subsequently settled in 2023. (11)As of the date of this prospectus, the balance represented the working capital advance provided by Ping Shiang Business Corporation. The balance was unsecured, interest -freeand no fixed repayment terms. (12)As of December 31, 2024, the balance represented the prepayment paid to 芳華株式会社for licensing the “ 忍者” trademark. The total agreement amount was JPY7,500,000 (equivalent to US$55,811), of which JPY6,700,000 (equivalent to US$45,044) was prepaid. The remaining balance was settled in February 2025. Upon the effectiveness of the license agreement, the amount was capitalized as an intangible asset in 2025, reflecting the fair value of the licensing rights acquired. (13)As of the date of this prospectus, the balance represented the advance payment to 瀨古酒造株式会社for inventory purchases. 100

b)During the years presented, the Company had the following transactions with related parties:

| Name of related parties             |     |                                                     Relationship |     |                            Nature |     | For the financial years ended 
                  December 31, |     |         |     |         |     |      As of 
   the date 
    of this 
 prospectus |
| 2022                                |     |                                                             2023 |     |                              202