Company: AGCC
Filing Date: 2025-08-19
Form Type: F-1/A
Source: 0001213900-25-078155
Chunk: 221

Company: Agencia Comercial Spirits Ltd.
Filing Date: 2025-08-19
Form: F-1/A
Chunk 221
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 equity section of the Company’s balance sheet. As of December 31, 2023 and 2024, the balances of accumulated other comprehensive losses were US$29,063 and US$119,131, respectively. 13.COMMITMENTS AND CONTINEGENCIES Lease commitments The Company entered into long -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 combined financial statements. 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.

F-23 AGENCIA COMERCIAL SPIRITS LTD NOTES TO THE COMBINED FINANCIAL STATEMENTS FOR THE FINANCIAL YEARS ENDED DECEMBER 31, 2023 AND 2024 14.SUBSEQUENT EVENT Subsequent to the end of the reporting period, in preparation for the Company’s initial public offering, Ping Shiang Holding Ltd was established as a BVI intermediate holding company on January21, 2025, followed by the establishment of Agencia Cayman as the ultimate Cayman Islands holding company on March7, 2025, which implemented a dual -classshare structure consisting of 25,000 authorised Class A Ordinary Shares and 25,000 Class B Ordinary Shares (without dividend rights and