# EDGAR Filing Document

**Accession Number:** 0002060016
**File Stem:** 0001213900-26-015831
**Filing Date:** 2026-2
**Character Count:** 11731
**Document Hash:** 07fcc700fadfb6d9f3036906c0713d29
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-015831.hdr.sgml**: 20260213

**ACCESSION NUMBER**: 0001213900-26-015831

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20260213

**FILED AS OF DATE**: 20260213

**DATE AS OF CHANGE**: 20260213

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Agencia Comercial Spirits Ltd.
- **CENTRAL INDEX KEY:** 0002060016
- **STANDARD INDUSTRIAL CLASSIFICATION:** WHOLESALE-BEER, WINE & DISTILLED ALCOHOLIC BEVERAGES [5180]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** F5

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-42892
- **FILM NUMBER:** 26628784

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO. 65, LN, 114, XISHI RD., XI'AN VIL.
- **STREET 2:** FENGYUAN DISTRICT
- **CITY:** TAICHUNG CITY
- **NON US STATE TERRITORY:** TAIWAN
- **PROVINCE COUNTRY:** F5
- **BUSINESS PHONE:** 04 25614413

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** NO. 65, LN, 114, XISHI RD., XI'AN VIL.
- **STREET 2:** FENGYUAN DISTRICT
- **CITY:** TAICHUNG CITY
- **NON US STATE TERRITORY:** TAIWAN
- **PROVINCE COUNTRY:** F5

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Agencia Comercial Co., Ltd
- **DATE OF NAME CHANGE:** 20250311

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM 6-K**

**REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO RULE 13a-16**

**OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT OF 1934**

For the month of February 2026

Commission File Number 001-42892

**Agencia Comercial Spirits Ltd**

(Registrant's Name)

**No. 65, Ln. 114, Xishi Rd., Xi'an Vil., Fengyuan Dist.**

**Taichung City 42061, Taiwan (R.O.C.)**

(Address of principal executive office)

Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F ☒ Form 40-F ☐

**Information Contained in this Form 6-K Report**

**Entry Into Nonbinding Letters of Intent**

On January 15, 2026, Agencia Comercial Spirits Ltd (the "Registrant") entered into a non-binding letter of intent with Ricloud AI Inc. outlining preliminary terms for a proposed lease arrangement involving high-performance AI computing servers based on the NVIDIA B300 platform (Blackwell architecture). The letter of intent contemplates an estimated total contract value of USD 120.0 million and an estimated quantity of approximately 300 units, subject to final configuration, availability, and commercial confirmation. It also provides for a USD 3.5 million deposit, payable within five business days following execution, which is refundable if a definitive lease agreement is not executed for reasons other than a material breach by either party.

The Registrant has also entered into a separate non-binding letter of intent with an Indonesia-based counterparty in connection with a proposed land transaction intended to support the development of an AI computing infrastructure and data center site in Indonesia. The letter of intent contemplates a land parcel of approximately 50,000 square meters, to be acquired by the Registrant or through an Indonesian affiliate to be established. It includes (i) an initial USD 180,000 booking deposit for the temporary reservation of the aforesaid land and (ii) a subsequent booking fee of IDR 3,000,000,000 plus VAT (11%), each stated to be non-refundable in the event of cancellation, subject to the terms and conditions set forth therein.

Each letter of intent reflects preliminary terms only and is generally non-binding with respect to the consummation of any definitive transaction. There can be no assurance that the parties will execute definitive agreements, or that any contemplated transaction will be completed on the terms described, or at all.

**Issuance of Press Release**

On February 13, 2026, the Registrant issued a press release announcing its entry into the non-binding letters of intent and describing the principal terms and conditions set forth therein. A copy of the press release is attached hereto as Exhibit 99.1.

**Forward Looking Statements**

Matters discussed in this report may constitute forward-looking statements. Forward-looking statements include statements concerning plans, objectives, goals, strategies, future events or performance, and underlying assumptions and other statements, which are other than statements of historical facts. The words "believe", "may", "intends", "expect", "pending" and similar expressions identify forward-looking statements. The forward-looking statements in this report are based upon various assumptions. Although we believe that these assumptions were reasonable when made, because these assumptions are inherently subject to significant uncertainties and contingencies which are difficult or impossible to predict and are beyond our control, we cannot assure you that we will achieve or accomplish these expectations.

**EXHIBIT INDEX**

The following exhibits are being filed herewith:

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 99.1 | [Press release of the Company dated February 13, 2026](ea027700801ex99-1_agencia.htm) |

---

**<u>SIGNATURES</u>**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

---

| | | |
|:---|:---|:---|
|  | **Agencia Comercial Spirits Ltd** | **Agencia Comercial Spirits Ltd** |
| Date: February 13, 2026 | By: | */s/ Tsai Yi Yang* |
|  | Name: | Tsai Yi Yang |
|  | Title: | Director and Chief Executive Officer |

---

## Exhibit 99.1

**Exhibit 99.1**

**Agencia Comercial Spirits Ltd Announces Entry Into Nonbinding Letters of Intent to Evaluate AI Computing Infrastructure and Data Center Opportunities**

Taichung City, Taiwan (R.O.C.), Feb. 13, 2026 (GLOBE NEWSWIRE) — Agencia Comercial Spirits Ltd (NASDAQ: AGCC) (the "Company" or "Agencia"), a Taiwan based importer and distributor of whisky products, announced today that it has entered into two separate nonbinding letters of intent as part of the Company's evaluation of potential diversification into AI computing infrastructure and data center related opportunities, in addition to its existing whisky business.

**Proposed AI Server Lease Framework with Ricloud (Nonbinding Letter of Intent)**

On January 15, 2026, the Company entered into a letter of intent with Ricloud AI Inc. setting out preliminary terms under which the Company is evaluating a proposed lease arrangement involving high performance AI computing servers based on the NVIDIA B300 platform (Blackwell architecture). The letter of intent contemplates an estimated total contract value of USD 120.0 million and an estimated quantity of approximately 300 units, subject to final configuration, availability and commercial confirmation.

The letter of intent provides for a USD 3.5 million deposit to be paid within five business days following execution. The letter of intent further provides that the deposit is refundable if a definitive lease agreement is not executed for reasons not attributable to a material breach by either party.

Based on the Company's review of an extract of the NVIDIA Marketplace enterprise partner directory as of February 3, 2026, Ricloud AI Inc. is listed as a Cloud Partner, with "Preferred" focus areas including Compute, Networking, and NVIDIA Enterprise Software. The Company has not received any confirmation from NVIDIA regarding Ricloud's supply capacity, delivery capability, or the availability of NVIDIA B300 platforms. Inclusion in the NVIDIA Marketplace enterprise partner directory does not constitute a guarantee, certification, or endorsement by NVIDIA of any transaction, and does not represent any assurance of supply capacity or delivery commitment.

The letter of intent reflects preliminary terms only and, with respect to the consummation of any definitive transaction, is generally nonbinding. There can be no assurance that the parties will execute a definitive agreement, or that any contemplated transaction will be completed on the terms described, or at all.

**Proposed Indonesia Data Center Site (Nonbinding Letter of Intent)**

The Company has also entered into a separate nonbinding letter of intent with an Indonesia based counterparty in relation to a proposed land transaction intended to support the development of an AI computing infrastructure and data center site in Indonesia. The letter of intent contemplates a land parcel of approximately 50,000 square meters. The transaction is contemplated to be undertaken by the Company or through an Indonesian affiliate to be established.

The letter of intent includes (i) an initial USD 180,000 booking deposit for the temporary reservation of the aforesaid land and (ii) a subsequent booking fee of IDR 3,000,000,000 plus VAT (11%), each stated to be nonrefundable in case of cancellation, subject to the terms and conditions set out in the letter of intent.

This letter of intent reflects preliminary terms only and is generally nonbinding with respect to the consummation of any definitive transaction. There can be no assurance that definitive agreements will be executed or that any contemplated transaction will be completed on the terms described, or at all.

**Strategic Rationale and Next Steps**

The Company is evaluating these initiatives as part of a broader review of strategic opportunities outside its core whisky business. Any entry into AI computing infrastructure and/or data center-related activities will be subject to further evaluation, due diligence, definitive documentation, available financing and liquidity considerations, applicable regulatory considerations, and internal corporate approvals.

**About Agencia Comercial Spirits Ltd**

Agencia Comercial Spirits Ltd is a Taiwan-based importer and distributor of whisky products, including bottled and cask whiskies, in Taiwan and select international markets. The Company operates through three business segments: (i) procurement and distribution of bottled whisky; (ii) procurement and distribution of raw cask whisky; and (iii) cask-to-bottle and distribution services, including brand-authorized bottling, packaging, and sales. The proposed AI infrastructure initiatives described in this press release represent a potential departure from the Company's historical line of business and are subject to significant risks and uncertainties.

**Forward Looking Statements**

This press release contains forward looking statements, including statements regarding the Company's evaluation of new business initiatives, the negotiation and execution of definitive agreements, and the anticipated scope, timing and completion of any contemplated transactions. These statements are subject to risks and uncertainties that could cause actual results to differ materially, including but not limited to: the risk that definitive agreements are not executed; required regulatory or corporate approvals are not obtained; financing is not available on acceptable terms, or at all; the counterparties are unable to perform; the NVIDIA B300 platform or other necessary technology is not available; and market, regulatory, operational, or other factors adversely affect the Company's plans. The Company undertakes no obligation to update any forward-looking statement, except as required by law.

**Investor and Media Contact**

Agencia Comercial Spirits Ltd

No. 65, Ln. 114, Xishi Rd., Xi'an Vil., Fengyuan Dist. Taichung City 42061, Taiwan (R.O.C.)

Phone: + 886-4-22540373

Email: Victsai@agcctw.com