Company: AGCC
Filing Date: 2025-09-04
Form Type: F-1/A
Source: 0001213900-25-084516
Chunk: 147

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-09-04
Form: F-1/A
Chunk 147
---
 for the warehouse at No. 65 -2, Shenlin Rd., Shengang Dist., Taichung City. (16)For the years ended December 31, 2024, the amount represented the prepayment to 芳華株式会社for licensing the “ 忍者” trademark for use on whisky products, with a total agreement amount of JPY7,500,000 (equivalent to US$53,120), of which JPY6,700,000 (equivalent to US$48,000) was prepaid. 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. (17)For the period from January 1, 2025 to the date of this prospectus, the amount represented the advance payment to 瀨古酒造株式会社for inventory purchases. These above transactions were made in normal course of business. EMPLOYME NT AGREEMENTS AND INDEMNIFICATION AGREEMENTS See “Management — Employment Agreements and Indemnification Agreements.” 102 DESCRIPTION OF SHARE CAPITAL We are a Cayman Islands exempted company and our affairs will be governed by our memorandum and articles of association, as amended from time to time, and the Companies Act (As Revised) of the Cayman Islands, which we refer to as the Companies Act below, and the common law of Cayman Islands. As of the date of this prospectus, our authorized share capital is US$50,000 divided into 1,250,000,000shares of par value US$0.00004 each, comprising of 625,000,000 Class A Ordinary Shares of par value US$0.00004 each and 625,000,000 Class B Ordinary Shares of par value US$0.00004 each. As of the date of this prospectus, 17,864,000 Class A Ordinary Shares and 14,500,000 Class B Ordinary Shares are issued and outstanding. Immediately prior to the completion of this offering, we will have 17,864,000 Class A Ordinary Shares and 14,500,000 Class B Ordinary Shares issued and outstanding. All of our shares issued and outstanding prior to the completion of the offering are and will be fully paid, and all of our shares to be issued in the offering will be issued as fully paid. Our Post-Offering Amended and Restated