Agencia Comercial Spirits Balance Sheet

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

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Cash & Equivalents	15.82	0.05	0.13
Cash & Short-Term Investments	15.82	0.05	0.13
Cash Growth	28802.87%	-56.65%	-
Accounts Receivable	3.99	0.72	-
Inventory	2.79	2.65	2.31
Other Current Assets	5.3	0.24	0.23
Total Current Assets	27.9	3.67	2.66
Net Property, Plant & Equipment	0.27	0.09	0.04
Other Intangible Assets	0.05	-	-
Other Long-Term Assets	-	0.15	-
Total Assets	28.22	3.91	2.7
Accounts Payable	0.12	0.33	0.09
Accrued Expenses	0.14	0	0
Short-Term Debt	12.47	-	-
Current Portion of Long-Term Debt	0.02	0.03	0.03
Current Portion of Leases	0.09	0.02	0.01
Unearned Revenue	0.07	0.02	0.3
Other Current Liabilities	5.31	1.51	0.97
Total Current Liabilities	18.22	1.92	1.41
Long-Term Debt	-	0.02	0.05
Long-Term Leases	0.13	0.07	0.04
Total Long-Term Liabilities	0.13	0.09	0.09
Total Liabilities	18.35	2.01	1.49
Common Stock	0	0	0
Additional Paid-in Capital	7.52	0.17	0.17
Accumulated Other Comprehensive Income	-0.11	-0.12	-0.03
Retained Earnings	2.46	1.85	1.07
Shareholders' Equity	9.87	1.9	1.21
Total Liabilities & Equity	28.22	3.91	2.7
Total Debt	12.7	0.14	0.13
Net Cash (Debt)	3.12	-0.09	0
Net Cash Per Share	0.20	-0.01	-
Book Value	9.87	1.9	1.21
Book Value Per Share	0.62	0.15	0.10
Tangible Book Value	9.82	1.9	1.21
Tangible Book Value Per Share	0.62	0.15	0.10

Updated Apr 30, 2026. Data Source: Fiscal.ai. Standard template. Financial Sources.

SEC Filings: 10-K · 10-Q