Agencia Comercial Spirits Ltd (AGCC)

Agencia Comercial Spirits Cash Flow Statement

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

Fiscal Year	FY 2025	FY 2024	FY 2023
Period Ending	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023
Net Income	0.61	0.78	0.24
Depreciation & Amortization	0.07	0.01	0.01
Change in Receivables	-3.27	-0.72	0.24
Changes in Inventories	-0.02	-0.52	-1.1
Changes in Accounts Payable	-0.23	0.27	0.09
Changes in Accrued Expenses	0.14	-0	-0.01
Changes in Income Taxes Payable	0	0.27	0.05
Changes in Unearned Revenue	0.04	-0.28	0.3
Changes in Other Operating Activities	-4.84	-0.05	-0.11
Operating Cash Flow	-7.5	-0.24	-0.27
Other Investing Activities	-	-	0.49
Investing Cash Flow	-	-	0.49
Long-Term Debt Issued	16.57	0.37	-
Long-Term Debt Repaid	-0.74	-0.03	-0.16
Net Long-Term Debt Issued (Repaid)	15.83	0.34	-0.16
Issuance of Common Stock	8.26	-	-
Net Common Stock Issued (Repurchased)	8.26	-	-
Other Financing Activities	-0.76	-0.15	-
Financing Cash Flow	23.33	0.19	-0.16
Effect of Exchange Rate Changes on Cash and Cash Equivalents	-0.06	-0.03	0
Net Cash Flow	15.83	-0.05	0.06
Free Cash Flow	-7.5	-0.24	-0.27
FCF Margin	-120.82%	-9.33%	-30.94%
Free Cash Flow Per Share	-0.47	-0.02	-0.02
Levered Free Cash Flow	11.6	0.82	-0.68
Unlevered Free Cash Flow	-4.23	0.48	-0.52

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

SEC Filings: 10-K · 10-Q