Agencia Comercial Spirits Ratios and Metrics

Market cap in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023
Period Ending	May '26 May 22, 2026	Dec '25 Dec 31, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023
Market Cap	393	194	-	-
Enterprise Value	393.75	190.77	0	0
Last Close Price	17.24	9.76	-	-
PE Ratio	644.65	254.83	-	-
PS Ratio	63.30	31.26	-	-
PB Ratio	34.73	19.66	-	-
P/TBV Ratio	27.80	15.74	-	-
EV/Sales Ratio	63.44	30.74	-	-
EV/EBITDA Ratio	483.96	223.78	-	-
EV/EBIT Ratio	502.21	243.32	-	-
Debt / Equity Ratio	1.28	1.28	0.05	0.07
Debt / EBITDA Ratio	14.68	14.90	0.14	0.41
Net Debt / Equity Ratio	-0.32	-0.32	0.05	0
Net Debt / EBITDA Ratio	-3.61	-3.66	0.08	0.00
Net Debt / FCF Ratio	0.42	0.42	-0.36	0.00
Asset Turnover	0.39	0.39	0.77	0.33
Inventory Turnover	1.59	1.59	0.51	0.23
Quick Ratio	1.09	1.09	0.40	0.09
Current Ratio	1.53	1.53	1.91	1.89
Return on Equity (ROE)	10.36%	10.36%	50.10%	19.76%
Return on Assets (ROA)	3.76%	3.76%	23.47%	8.82%
Return on Invested Capital (ROIC)	7.73%	7.73%	25.86%	9.60%
Return on Capital Employed (ROCE)	13.08%	13.08%	61.70%	23.05%
Earnings Yield	0.16%	0.39%	-	-
Buyback Yield / Dilution	-27.30%	-27.30%	0.00%	-
Total Shareholder Return	-27.30%	-27.30%	0.00%	-

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

SEC Filings: 10-K · 10-Q