Company: AGCC
Filing Date: 2025-03-31
Form Type: DRS
Source: 0001213900-25-026121
Chunk: 186

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-03-31
Form: DRS
Chunk 186
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termoperating leases of office premises and warehouses in Taiwan. The Company’s commitment for minimum lease payments under such operating leases as of December 31, 2023 and 2024 were disclosed in Note 9. Contingencies In the ordinary course of business, the Company may be subject to legal proceedings regarding contractual relationships and a variety of liabilities resulting from such claim, when a loss is assessed to be probable, and the amount of the loss is reasonably estimable. The Company is of the opinion that there were no pending or threatened claims and litigation as of December 31, 2023 and 2024, and through the issuance date of these financial statements. F-21

AGENCIA COMERCIAL CO., LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 13.COMMITMENTS AND CONTINEGENCIES (cont.) Capital commitments The Company had the following capital commitment at the end of the reporting period:

|                                 |     | As of December 31, |     |       |
|                                 |     |               2023 |     |  2024 |
|                                 |     |                US$ |     |   US$ |
| Contracted but not provided for |     |                  — |     | 5,120 |

During the financial year ended December 31, 2024, the Company entered into an agreement with a related party regarding the right to use a trademark on its whisky products, amounting to 7,500,000 Japanese Yen (approximately US$48,000). As of the December 31, 2024, approximately US$5,120 remained outstanding. 14.SUBSEQUENT EVENT The Company evaluated subsequent events up to March31, 2025, the date of issuance of the financial statements, and determined that other than those disclosed in the financial statements, no subsequent event requires recognition and disclosure in the financial statements.

F-22 PART II INFORMATION NOT REQUIRED IN PROSPECTUS ITEM 6.INDEMNIFICATION OF DIRECTORS AND OFFICERS. Cayman Islands law does not limit the extent to which a company’s articles of association may provide for indemnification of officers and directors, except to the extent any such provision may be held by the Cayman Islands courts to be contrary to public policy, such as to provide indemnification against civil fraud or the consequences of committing a crime. Our post -offeringmemorandum and articles of association permit