Agencia Comercial Spirits Ltd (AGCC)

Agencia Comercial Spirits Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023
Period Ending	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023
Cash & Equivalents	0.83	0.05	0.13
Cash & Short-Term Investments	0.83	0.05	0.13
Cash Growth	-	-56.65%	-
Accounts Receivable	1.36	0.72	-
Other Receivables	0.04	-	0.05
Receivables	1.4	0.72	0.05
Inventory	2.89	2.65	2.31
Other Current Assets	0.64	0.24	0.18
Total Current Assets	5.76	3.67	2.66
Property, Plant & Equipment	0.25	0.09	0.04
Long-Term Deferred Charges	0.53	0.15	-
Total Assets	6.59	3.91	2.7
Accounts Payable	0.82	0.33	0.09
Accrued Expenses	0.07	0	0
Short-Term Debt	-	-	0
Current Portion of Long-Term Debt	0.03	0.03	0.03
Current Portion of Leases	0.06	0.02	0.01
Current Income Taxes Payable	0.6	0.48	0.24
Current Unearned Revenue	0.03	0.02	0.3
Other Current Liabilities	1.49	1.03	0.73
Total Current Liabilities	3.09	1.92	1.41
Long-Term Debt	0	0.02	0.05
Long-Term Leases	0.14	0.07	0.04
Total Liabilities	3.24	2.01	1.49
Common Stock	0	0	0
Additional Paid-In Capital	1.24	0.17	0.17
Retained Earnings	2.28	1.85	1.07
Comprehensive Income & Other	-0.17	-0.12	-0.03
Shareholders' Equity	3.36	1.9	1.21
Total Liabilities & Equity	6.59	3.91	2.7
Total Debt	0.24	0.14	0.13
Net Cash (Debt)	0.59	-0.09	-0
Net Cash Per Share	0.05	-0.01	-
Filing Date Shares Outstanding	32.36	32.36	12.5
Total Common Shares Outstanding	32.36	25	12.5
Working Capital	2.66	1.75	1.25
Book Value Per Share	0.10	0.08	0.10
Tangible Book Value	3.3	1.9	1.21
Tangible Book Value Per Share	0.10	0.08	0.10

Source: S&P Global Market Intelligence. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q