Company: AGCC
Filing Date: 2025-03-31
Form Type: DRS
Source: 0001213900-25-026121
Chunk: 122

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-03-31
Form: DRS
Chunk 122
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 shares reported herein. Ping Shiang Business Ltd is owned as to 82% by Mr.Tsai Yi Yang, our Chairman and Chief Executive Officer and 18% by Ms. Lee Li Mei, the mother of Mr.Tsai Yi Yang. By virtue of Mr.Tsai Yi Yang and Ms. Lee Li Mei’s control over Ping Shiang Business Ltd, each of them may be deemed to beneficially own shares held by Ping Shiang Business Ltd. The registered office of Ping Shiang Business Ltd is located at Mandar House, 3 rdFloor Johnson’s Ghut, Tortola British Virgin Islands. None of our shareholders has informed us that it is affiliated with a registered broker -dealeror is in the business of underwriting securities. We are not aware of any arrangement that may, at a subsequent date, result in a change of control of our company. See “Description of Share Capital — History of Securities Issuances” for historical changes in our major shareholders.

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RELATED PARTY TRANSACTIONS Before the completion of this offering, we intend to adopt an audit committee charter, which will require the committee to review all related -partytransactions on an ongoing basis and all such transactions be approved by the committee. Set forth below are material related -partytransactions in the years ended December 31, 2023 and 2024. TRANSACTIONS WITH RELATED PARTIES Set forth below are our material related parties transactions that occurred during the fiscal years ended December 31, 2023 and 2024. The “related party transactions” are transactions identified in accordance with the rules prescribed under Part I, Item 7B of Form 20 -F. Please see “Note 11 Related Party Transactions and Balances” from page F - 20for more details. a)The Company had the following balances with related parties as of year -enddate:

|                                     |     |                                                                  |     |                                   |     | As of December 31, |     |           |
| Name of related parties             |     | Relationship                                                     |     | Nature                            |     |               2023 |     |      2024 |
|                                     |     |                                                                  |     |                                   |     |                US$ |     |       US$ |
| Mr. Tsai Yi Yang                    |     | Beneficial owner                                                 |     | Amount due to a related party     |     |            727,775 |     | 1,031,203 |
| Xiamen Celtic Culture Communication |     | Common Ultimate Benef