Agencia Comercial Spirits Ltd

AGCCConsumer Defensive·Beverages - Wineries & Distilleries·Taiwan·Small·NASD·Nov 11 • 3:59 PM ET

14.05-0.42 (-2.90%)

2026-11-11 23:32 CET

Market cap

828.94 USD m

Revenue, TTM

6.21 USD m

Net income, TTM

0.61 USD m

Free cash flow, TTM

- USD m

EPS diluted, TTM

0.02

P/E

789.33

Compare

Price

AGCC against its 20, 50 and 200-day averages

2050200

45.4% under the 52-week high of 25.73 on 23 Apr 2026. 52-week low 5.00 on 12 Nov 2025. Last 15 sessions, 16.5% high to low

Volume 3.36× normal · the line is the 50-bar volume average

Profile

AGCC

52-week range, 44% of the way up

5.0025.73

Agencia Comercial Spirits Ltd. Ltd is an exempted company. The firm operates through its subsidiaries, which engages in trading and wholesale of whisky, encompassing the procurement, distribution, and sale of whisky products in both Taiwan and international markets. The company was founded on March 7, 2025 and is headquartered in Taichung, Taiwan.

Employees	23
IPO	Oct 22, 2025
Beta	0.00
ATR, 14d	0.90
Rel volume	3.36
Short float	0.17%
Insider own	64.36%
Inst own	0.07%

Snapshot

6 groups

Valuation

Index	-
Market Cap	804.88M
Enterprise Value	801.76M
Income	0.61M
Sales	6.21M
Book/sh	0.29
Cash/sh	0.28
Dividend Est.	-
Dividend TTM	-
Dividend Ex-Date	-
Dividend Gr. 3/5Y	- -
Payout	0.00%
Employees	23
IPO	Oct 22, 2025

Ratios

P/E	789.33
Forward P/E	-
PEG	-
P/S	129.61
P/B	48.95
P/C	50.88
P/FCF	-
EV/EBITDA	943.25
EV/Sales	129.11
Quick Ratio	1.20
Current Ratio	1.53
Debt/Eq	1.29
LT Debt/Eq	0.01
Option/Short	No / Yes

Earnings

EPS (ttm)	0.02
EPS next Y	-
EPS next Q	-
EPS this Y	-
EPS next Y	-
EPS next 5Y	-
EPS past 3/5Y	59.01% -
Sales past 3/5Y	164.47% -
EPS Y/Y TTM	-21.93%
Sales Y/Y TTM	144.56%
EPS Q/Q	-43.48%
Sales Q/Q	274.12%
Earnings	-
EPS/Sales Surpr.	- -

Ownership

Insider Own	64.36%
Insider Trans	0.00%
Inst Own	0.07%
Inst Trans	-1.94%
ROA	3.79%
ROE	10.36%
ROIC	6.10%
Gross Margin	30.43%
Oper. Margin	12.63%
Profit Margin	9.82%
SMA20	-4.50%
SMA50	-3.20%
SMA200	-6.76%
Trades	-

Technical

Shs Outstand	57.29M
Shs Float	20.42M
Short Float	0.17%
Short Ratio	1.45
Short Interest	0.03M
52W High	25.73 -45.38%
52W Low	5.00 180.99%
Volatility	6.56% 6.74%
ATR (14)	0.90
RSI (14)	44.29
Beta	0.00
Rel Volume	3.36
Avg Volume	23.67K
Volume	79,531

Performance

Perf Week	-1.13%
Perf Month	-8.53%
Perf Quarter	-5.20%
Perf Half Y	-28.97%
Perf YTD	43.95%
Perf Year	150.89%
Perf 3Y	-
Perf 5Y	-
Perf 10Y	-
Recom	-
Target Price	-
Prev Close	14.47
Price	14.05
Change %	-2.90%

Peers

Mkt cap

Ticker	Company	Mkt cap
EPSM	Epsium Enterprise Ltd	1.84M
CASK	Sempreon Inc	378.31M
YHC	LQR House Inc	2.25M
SNDL	SNDL Inc	345.52M
IBG	Innovation Beverage Group Ltd	3.21M
BF-B	Brown-Forman Corp	13.96B
AMSS	AMASS Brands Inc	3.01M
DEO	Diageo plc ADR	55.80B
WVVI	Willamette Valley Vineyard Inc	8.27M
STZ	Constellation Brands Inc	24.39B

Ticker

Company

Mkt cap

EPSM

Epsium Enterprise Ltd

1.84M

CASK

Sempreon Inc

378.31M

YHC

LQR House Inc

2.25M

SNDL

SNDL Inc

345.52M

IBG

Innovation Beverage Group Ltd

3.21M

BF-B

Brown-Forman Corp

13.96B

AMSS

AMASS Brands Inc

3.01M

DEO

Diageo plc ADR

55.80B

WVVI

Willamette Valley Vineyard Inc

8.27M

STZ

Constellation Brands Inc

24.39B

Insider trading

1 filings

Insider	Relationship	Date	Transaction	Cost	Shares	Value	Total held	Form
Tsai Yi Yang (shares held indi	Director & Officer (for Tsai Y	Jun 01 '26	Proposed Sale	17.99	1,100,000	19,789,000		Jun 01 07:08 PM

Insider

Relationship

Date

Transaction

Cost

Value

Total held

Form

Tsai Yi Yang (shares held indi

Director & Officer (for Tsai Y

Jun 01 '26

Proposed Sale

17.99

1,100,000

19,789,000

Jun 01 07:08 PM

Key figures

Revenue, TTM	6.21
Net income, TTM	0.61
EPS diluted, TTM	0.02
EBIT, TTM	0.78
Free cash flow, TTM	-
Gross margin	30.43%
Operating margin	12.63%
Net margin	9.82%
Market cap	828.94
P/E	789.33
Sales Y/Y, TTM	144.56%

USD millions. TTM from the statement feed.

Quarterly earnings

actual against estimate

Period	Reported	EPS act	EPS est	EPS rep	Sales act	Sales est	Analysts
No quarterly earnings.

Period

Reported

EPS act

EPS est

EPS rep

Sales act

Sales est

Analysts

No quarterly earnings.

Annual earnings

Period	EPS act	EPS est	EPS rep	Sales act	Sales est
No annual earnings.

Period

EPS act

EPS est

EPS rep

Sales act

Sales est

No annual earnings.

Estimate revisions

last 14 periods

Period	Type	Date	Estimates	Up	Down	Mean	Low	High
No estimate revisions.

Period

Type

Date

Estimates

Down

Mean

Low

High

No estimate revisions.

Estimate history

Period	2023	2024	2025
EPS, annual	0.007	0.023	0.018
EPS, quarterly
Period
Sales, annual	0.887	2.538	6.206
Period	2023	2024	2025
Sales, quarterly
Period
Shares, annual	34.114	34.114	34.377
Period	2023	2024	2025
Shares, quarterly
Period

Income statement, annual

Currency USD, millions
Metric	TTM	2025FY	2024FY	2023FY
Total Revenue	6.21	6.21	2.54	0.89
Cost of Goods Sold Incl. D&A	4.32	4.32	1.27	0.52
Gross Profit	1.89	1.89	1.27	0.36
Selling, General and Administrative Excl. Other	1.10	1.10	0.25	0.06
Research and Development	0.00	0.00	-	-
Other Operating Expense	0.00	0.00	0.00	0.00
Operating Income	0.78	0.78	1.01	0.30
Interest Expense	0.00	0.00	0.00	0.00
Unusual Expense	0.00	0.00	0.00	0.00
Net Income Before Taxes	0.79	0.79	1.02	0.30
Income Taxes	0.18	0.18	0.24	0.06
Consolidated Net Income	0.61	0.61	0.78	0.24
Net Income From Continuing Operations	0.61	0.61	0.78	0.24
Net Income	0.61	0.61	0.78	0.24
EPS (Recurring)	0.02	0.02	0.02	0.01
EPS (Basic, Before Extraordinaries)	0.02	0.02	0.02	0.01
EPS (Diluted)	0.02	0.02	0.02	0.01
EBITDA	0.85	0.85	1.03	0.31
Non-Operating Income (Expense)	0.01	0.01	0.01	0.00
Other After Tax Adjustments	0.00	0.00	0.00	0.00
Price To Earnings Ratio	812.92	812.92	-	-
Price To Sales Ratio	54.06	54.06	-	-
Gross Margin	30.43	30.43	49.86	41.02
Operating Margin	12.63	12.63	39.98	33.71
Net Margin	9.82	9.82	30.71	26.97
Shares Outstanding	34.38	34.38	34.11	34.11
Market Capitalization	828.94	828.94	343.76	-

Income statement, quarterly

Currency USD, millions
Metric	2025S2	2025S1	2024S2	2024S1
Total Revenue	4.32	1.88	1.16	1.38
Cost of Goods Sold Incl. D&A	3.30	1.02	0.58	0.69
Gross Profit	1.03	0.86	0.58	0.69
Selling, General and Administrative Excl. Other	0.76	0.35	0.14	0.11
Research and Development	0.00	0.00	-	0.00
Other Operating Expense	0.00	0.00	0.00	0.00
Operating Income	0.27	0.51	0.43	0.58
Interest Expense	0.00	0.00	0.00	0.00
Unusual Expense	0.00	0.00	0.00	0.00
Net Income Before Taxes	0.25	0.54	0.43	0.59
Income Taxes	0.07	0.11	0.12	0.12
Consolidated Net Income	0.18	0.43	0.31	0.47
Net Income From Continuing Operations	0.18	0.43	0.31	0.47
Net Income	0.18	0.43	0.31	0.47
EPS (Recurring)	0.01	0.01	0.01	0.01
EPS (Basic, Before Extraordinaries)	0.01	0.01	0.01	0.01
EPS (Diluted)	0.01	0.01	0.01	0.01
EBITDA	0.33	0.53	0.44	0.59
Non-Operating Income (Expense)	-0.02	0.03	-0.00	0.01
Price To Earnings Ratio	812.92	-	-	-
Price To Sales Ratio	54.06	-	-	-
Gross Margin	23.75	45.77	49.79	49.92
Operating Margin	6.26	27.26	37.24	42.27
Net Margin	4.15	22.83	27.13	33.70
Shares Outstanding	34.38	34.11	34.11	34.11
Market Capitalization	828.94	343.76	-	-

Balance sheet, annual

Currency USD, millions
Metric	2025FY	2024FY	2023FY
Cash & Short Term Investments	15.82	0.05	0.13
Short Term Receivables	6.01	0.72	0.05
Inventories	6.06	2.89	2.48
Other Current Assets	0.01	0.00	0.00
Total Current Assets	27.90	3.67	2.66
Net Property, Plant & Equipment	0.27	0.09	0.04
Total Investments and Advances	0.00	0.00	0.00
Long-Term Note Receivable	0.00	0.00	0.00
Intangible Assets	0.05	0.00	0.00
Other Assets	0.00	0.15	0.00
Total Assets	28.22	3.91	2.71
Short Term Debt Incl. Current Port. of LT Debt	12.58	0.05	0.04
Accounts Payable	0.12	0.33	0.09
Other Current Liabilities	5.53	1.54	1.28
Total Current Liabilities	18.22	1.92	1.41
Long Term Debt	0.13	0.09	0.09
Provision for Risks Charges	0.00	0.00	0.00
Other Liabilities	0.00	0.00	0.00
Total Liabilities	18.35	2.01	1.49
Non-Equity Reserves	0.00	0.00	0.00
Preferred Stock - Carrying Value	0.00	0.00	0.00
Common Equity	9.87	1.90	1.21
Total Shareholders Equity	9.87	1.90	1.21
Accumulated Minority Interest	0.00	0.00	0.00
Total Equity	9.87	1.90	1.21
Total Liabilities & Stockholders Equity	28.22	3.91	2.71
Book Value Per Share	0.29	0.06	0.04
Tangible Book Value Per Share	0.29	0.06	0.04
Full-Time Employees	23	-	-
Price to Book Ratio	50.41	93.79	-
Return on Assets	3.79	23.55	-
Return on Equity	10.36	50.06	-
Return on Invested Capital	6.10	39.13	18.42
Quick Ratio	1.20	0.40	0.13
Current Ratio	1.53	1.91	1.89

Cash flow, annual

Currency USD, millions
Metric	TTM	2025FY	2024FY	2023FY
Net Income	0.61	0.61	0.78	0.24
Depreciation	0.07	0.07	0.01	0.01
Other Funds (Non Cash)	0.00	0.00	0.00	0.00
Funds from Operations	0.68	0.68	0.79	0.25
Extraordinary Item	0.00	0.00	0.00	0.00
Changes in Working Capital	-8.18	-8.18	-1.03	-0.52
Cash from Operating Activities	-7.50	-7.50	-0.24	-0.27
Capital Expenditures	0.00	0.00	0.00	0.00
Net Assets From Acquisitions	0.00	0.00	0.00	0.00
Sale of Fixed Assets and Businesses	0.00	0.00	0.00	0.00
Purchase or Sale of Investments	0.00	0.00	0.00	0.00
Purchase of Investments	0.00	0.00	0.00	0.00
Sale Or Maturity of Investments	0.00	0.00	0.00	0.00
Other Uses	0.00	0.00	0.00	0.00
Other Sources	0.00	0.00	0.00	0.49
Cash from Investing Activities	0.00	0.00	0.00	0.49
Cash Dividends Paid	0.00	0.00	0.00	0.00
Change in Capital Stock	7.50	7.50	-0.15	0.00
Repurchase of Common Pref Stock	0.00	0.00	0.00	0.00
Sale of Common Pref Stock	7.50	7.50	-0.15	0.00
Proceedsfrom Stock Options	7.50	7.50	-0.15	0.00
Issuance or Reduction of Debt, Net	12.42	12.44	-0.03	-0.03
Change in Long Term Debt	-	-	0.00	0.00
Issuance of Long Term Debt	-	-	0.00	0.00
Reduction of Long Term Debt	-	-	0.00	0.00
Net Financing Active Other Cash Flow	3.45	3.45	0.37	-0.13
Other Financing Activities Uses	-0.65	-0.65	-0.00	-0.13
Cash from Financing Activities	23.33	23.33	0.19	-0.16
Exchange Rate Effect	-0.06	-0.06	-0.03	0.00
Net Change in Cash	15.77	15.77	-0.07	0.07
Preferred Dividends (Cash Flow)	-	0.00	0.00	0.00
Deferred Taxes & Investment Tax Credit	-	0.00	0.00	0.00

Balance sheet, quarterly

Currency USD, millions
Metric	2025S2	2025S1	2024S2	2024S1
Cash & Short Term Investments	15.82	0.83	0.05	-
Short Term Receivables	6.01	1.40	0.72	-
Inventories	6.06	3.53	2.89	-
Other Current Assets	0.01	0.01	0.00	-
Total Current Assets	27.90	5.76	3.67	-
Net Property, Plant & Equipment	0.27	0.25	0.09	-
Total Investments and Advances	0.00	0.00	0.00	-
Intangible Assets	0.05	0.05	0.00	-
Other Assets	0.00	0.53	0.15	-
Total Assets	28.22	6.88	3.91	-
Short Term Debt Incl. Current Port. of LT Debt	12.58	0.09	0.05	-
Accounts Payable	0.12	0.82	0.33	-
Other Current Liabilities	5.53	2.19	1.54	-
Total Current Liabilities	18.22	3.09	1.92	-
Long Term Debt	0.13	0.15	0.09	-
Other Liabilities	0.00	0.00	0.00	-
Total Liabilities	18.35	3.24	2.01	-
Non-Equity Reserves	0.00	0.00	0.00	-
Preferred Stock - Carrying Value	0.00	0.00	0.00	-
Common Equity	9.87	3.64	1.90	-
Total Shareholders Equity	9.87	3.64	1.90	-
Accumulated Minority Interest	0.00	0.00	0.00	-
Total Equity	9.87	3.64	1.90	-
Total Liabilities & Stockholders Equity	28.22	6.88	3.91	-
Book Value Per Share	0.29	0.11	0.06	-
Tangible Book Value Per Share	0.29	0.11	0.06	-
Price to Book Ratio	50.41	93.79	-	-
Return on Assets	3.79	-	-	-
Return on Equity	10.36	-	-	-
Return on Invested Capital	1.79	11.37	15.74	-
Quick Ratio	1.20	0.72	0.40	-
Current Ratio	1.53	1.86	1.91	-

Cash flow, quarterly

Currency USD, millions
Metric	2025S2	2025S1	2024S2	2024S1
Net Income	0.18	0.43	0.31	0.47
Depreciation	0.05	0.01	0.01	0.00
Other Funds (Non Cash)	0.00	0.00	0.00	0.00
Funds from Operations	0.23	0.44	0.32	0.47
Extraordinary Item	0.00	0.00	0.00	0.00
Changes in Working Capital	-7.96	-0.22	-0.06	-0.97
Cash from Operating Activities	-7.73	0.23	0.26	-0.50
Capital Expenditures	0.00	0.00	0.00	0.00
Net Assets From Acquisitions	0.00	0.00	0.00	0.00
Sale of Fixed Assets and Businesses	0.00	0.00	0.00	0.00
Purchase or Sale of Investments	0.00	0.00	0.00	0.00
Purchase of Investments	0.00	0.00	0.00	0.00
Sale Or Maturity of Investments	0.00	0.00	0.00	0.00
Other Uses	0.00	0.00	0.00	0.00
Other Sources	0.00	0.00	0.00	0.00
Cash from Investing Activities	0.00	0.00	0.00	0.00
Cash Dividends Paid	0.00	0.00	0.00	0.00
Preferred Dividends (Cash Flow)	0.00	0.00	0.00	0.00
Change in Capital Stock	7.05	0.45	-0.15	0.00
Repurchase of Common Pref Stock	0.00	0.00	0.00	0.00
Sale of Common Pref Stock	7.05	0.45	-0.15	0.00
Proceedsfrom Stock Options	7.05	0.45	-0.15	0.00
Issuance or Reduction of Debt, Net	12.45	-0.02	-0.02	-0.02
Net Financing Active Other Cash Flow	3.30	0.14	-0.05	0.42
Other Financing Activities Uses	2.08	-2.74	-	-
Cash from Financing Activities	22.79	0.53	-0.21	0.40
Exchange Rate Effect	-0.07	0.01	-0.02	-0.00
Net Change in Cash	15.00	0.77	0.02	-0.10

Revenue breakdown

Wholesale-Beer, Wine & Distilled Alcoholic Beverages	2024: 2.54M 2025: 6.21M
Canada	2025: 183.93K
China	2024: 80.93K 2025: 167.99K
Hong Kong	2025: 32.64K
Japan	2025: 814.21K
Macau, Patacas	2025: 3.03M
Taiwan	2024: 2.46M 2025: 1.98M

Short interest

shares short against float, oldest to newest

Settlement	Of float	Shares short	Float	Avg volume
2026-10-30	0.17%	0.0M	20.4M	22.26K
2026-10-15	0.20%	0.0M	20.4M	34.37K
2026-09-30	0.21%	0.0M	20.4M	39.28K
2026-09-15	0.27%	0.1M	20.4M	42.24K
2026-08-31	0.29%	0.1M	20.4M	47.63K
2026-08-14	0.22%	0.1M	25.4M	48.83K
2026-07-31	0.56%	0.1M	10.1M	45.68K
2026-07-15	1.48%	0.1M	5.4M	50.03K
2026-06-30	1.50%	0.1M	5.4M	88.82K
2026-06-15	1.57%	0.1M	5.4M	129.31K
2026-05-29	2.76%	0.1M	2.8M	153.56K
2026-05-15	0.19%	0.0M	6.2M	158.99K
2026-04-30	0.23%	0.0M	6.2M	170.42K
2026-04-15	2.27%	0.1M	5.4M	163.27K
2026-03-31	0.72%	0.1M	19.9M	134.75K
2026-03-13	0.20%	0.0M	19.9M	140.66K
2026-02-27	0.08%	0.0M	19.9M	134.27K
2026-02-13	0.06%	0.0M	19.9M	149.66K
2026-01-30	0.12%	0.0M	19.9M	147.05K
2026-01-15	0.24%	0.0M	19.9M	211.73K

Option chain

expiry 2026-11-11

Type	Strike	Bid	Ask	Last	IV	Open int	Volume	Delta	Theta	Vega
No option chain for this symbol.

Type

Strike

Bid

Ask

Last

Open int

Volume

Delta

Theta

Vega

No option chain for this symbol.

Latest SEC filings

Filed	Form	Description	Period	Link
2026-10-16	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-10-16	SEC
2026-10-14	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-10-14	SEC
2026-09-01	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-09-01	SEC
2026-08-27	SCHEDULE 13G			SEC
2026-08-24	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-08-24	SEC
2026-08-24	SCHEDULE 13G			SEC
2026-08-12	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-08-12	SEC
2026-07-29	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-07-29	SEC
2026-07-20	424B4			SEC
2026-07-17	EFFECT	Effectiveness filing by commission order		SEC
2026-07-17	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-07-17	SEC
2026-06-17	F-1	Registration statement for certain foreign private issuers		SEC
2026-06-11	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-06-11	SEC
2026-06-01	144	Filing for proposed sale of securities under Rule 144.		SEC
2026-05-27	3	Initial statement of beneficial ownership of securities	2025-12-11	SEC
2026-05-21	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-05-21	SEC
2026-05-12	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-05-12	SEC
2026-04-30	20-F	Registration statement under Section 12 of the Securities Exchange Act of 1934 or an annual or transition report filed under Section 13(a) or 15(d) of the Exchange Act for a foreign private issuer.	2025-12-31	SEC
2026-04-24	3	Initial statement of beneficial ownership of securities	2026-03-01	SEC
2026-04-24	3	Initial statement of beneficial ownership of securities	2026-03-05	SEC
2026-04-22	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-04-22	SEC
2026-04-16	3	Initial statement of beneficial ownership of securities	2025-10-22	SEC
2026-04-16	3	Initial statement of beneficial ownership of securities	2025-12-11	SEC
2026-04-16	3	Initial statement of beneficial ownership of securities	2025-10-22	SEC
2026-04-16	3	Initial statement of beneficial ownership of securities	2025-10-22	SEC
2026-03-30	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-03-30	SEC
2026-03-16	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-03-16	SEC
2026-03-06	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-03-06	SEC
2026-02-13	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2026-02-13	SEC
2025-12-22	6-K	Current report of foreign issuer pursuant to Rules 13a-16 and 15d-16	2025-06-30	SEC

Insider activity by month

Month	Bought	Buys	Sold	Sells
2026-11	0	0	0	0
2026-10	0	0	0	0
2026-09	0	0	0	0
2026-08	0	0	0	0
2026-07	0	0	0	0
2026-06	0	0	0	0
2026-05	0	0	0	0
2026-04	0	0	0	0
2026-03	0	0	0	0
2026-02	0	0	0	0
2026-01	0	0	0	0
2025-12	0	0	0	0
2025-11	0	0	0	0

Institutional holders

Manager	% owned
JANE STREET GROUP, LLC	0.03%
Quadrature Capital Ltd	0.03%
GEODE CAPITAL MANAGEMENT, LLC	0.02%
UBS Group AG	0.00%
JPMORGAN CHASE & CO	0.00%
BNP PARIBAS FINANCIAL MARKETS	0.00%
Caitong International Asset Management Co., Ltd	0.00%
CITIGROUP INC	0.00%

Funds

Fund	% owned
Fidelity Nasdaq Composite Index Fund	0.02%

Fund

% owned

Fidelity Nasdaq Composite Index Fund

0.02%

OakChart. AGCC. Cached 15 minutes.

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