Agencia Comercial Spirits Ltd (AGCC)

Agencia Comercial Spirits Cash Flow Statement

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
Net Income	0.74	0.78	0.24
Depreciation & Amortization	0.02	0.01	0.01
Change in Accounts Receivable	-0.9	-0.72	0.24
Change in Inventory	-0.1	-0.52	-1.1
Change in Accounts Payable	0.57	0.27	0.09
Change in Unearned Revenue	0.02	-0.28	0.3
Change in Income Taxes	0.26	0.27	0.05
Change in Other Net Operating Assets	-0.13	-0.05	-0.11
Operating Cash Flow	0.49	-0.24	-0.27
Other Investing Activities	-	-	0.49
Investing Cash Flow	-	-	0.49
Short-Term Debt Issued	-	0.37	-
Total Debt Issued	5.41	0.37	-
Short-Term Debt Repaid	-	-0	-0.13
Long-Term Debt Repaid	-	-0.03	-0.03
Total Debt Repaid	-5.39	-0.03	-0.16
Net Debt Issued (Repaid)	0.02	0.34	-0.16
Other Financing Activities	-0.5	-0.15	-
Financing Cash Flow	0.32	0.19	-0.16
Foreign Exchange Rate Adjustments	-0.01	-0.03	0
Net Cash Flow	0.79	-0.07	0.07
Cash Interest Paid	0	0	0
Cash Income Tax Paid	0.24	0.24	0.06
Levered Free Cash Flow	-	0.07	-
Unlevered Free Cash Flow	-	0.07	-
Change in Working Capital	-0.28	-1.03	-0.52

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

SEC Filings: 10-K · 10-Q