Company: AGCC
Filing Date: 2025-10-22
Form Type: 424B4
Source: 0001213900-25-101076
Chunk: 197

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-10-22
Form: 424B4
Chunk 197
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 we are exempt under the Exchange Act from, among other things, the rules prescribing the furnishing and content of proxy statements to shareholders, and our executive officers, directors and principal shareholders are exempt from the reporting and short -swingprofit recovery provisions contained in Section 16 of the Exchange Act. In addition, we will not be required under the Exchange Act to file periodic reports and combined financial statements with the SEC as frequently or as promptly as U.S. companies whose securities are registered under the Exchange Act. 132

Agencia Comercial SPIRITS Ltd INDEX TO AUDITED COMBINED FINANCIAL STATEMENTS TABLE OF CONTENTS

| CONTENTS                                                                                                            
 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM — ENROME LLP (PCAOB ID: 6907)                               
 COMBINED BALANCE SHEETS AS OF DECEMBER 31, 2023 AND 2024                                                            
 COMBINED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 |     | PAGE(S)    
 F-2        
 F-3        
 F-4        |
|:--------------------------------------------------------------------------------------------------------------------|:----|:-----------|
| COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024     |     | F-5        |
| COMBINED STATEMENTS OF CASH FLOWS FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024                          |     | F-6        |
| NOTES TO THE COMBINED FINANCIAL STATEMENTS                                                                          |     | F-7 – F-24 |

F-1 REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Board of Directors and Shareholders of Agencia Comercial Spirits Ltd. Opinion on the combined Financial Statements We have audited the accompanying combined balance sheets of Agencia Comercial Spirits Ltd (“Agencia Cayman”) and its subsidiaries (collectively referred to as the “Company”) as of December 31, 2023 and 2024, and the related statements of operations and comprehensive income, changes in shareholders’ equity and its cash flows for the financial years ended December 31, 2023 and 2024, and the related notes (collectively referred to as the “combined financial statements”). In our opinion, the combined financial