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Agencia Comercial Spirits Ltd (AGCC) 10-Year Financial Performance & Capital Metrics

AGCC • • Industrial / General
Consumer DefensiveWineries & DistilleriesAlcoholic Beverage Distributors & TradersLuxury Spirits & Wine Importers
AboutAgencia Comercial Spirits Ltd. Ltd is an exempted company. The firm operates through its subsidiaries, which engages in trading and wholesale of whisky, encompassing the procurement, distribution, and sale of whisky products in both Taiwan and international markets. The company was founded on March 7, 2025 and is headquartered in Taichung, Taiwan.Show more
  • Revenue $3M +186.0%
  • EBITDA $1M +234.7%
  • Net Income $779K +225.7%
  • EPS (Diluted) 0.00 -100.0%
  • Gross Margin 49.86% +21.6%
  • EBITDA Margin 40.48% +17.0%
  • Operating Margin 39.98% +18.6%
  • Net Margin 30.71% +13.9%
  • ROE 50.1% +153.5%
  • ROIC 47.61% +157.0%
  • Debt/Equity 0.07 -29.2%
  • Interest Coverage 582.76 +382.7%
Technical Analysis

Key Insights

Based on financial data analysis

✓Strengths

  • ✓Company is almost debt free
  • ✓Excellent 3Y average ROE of 34.9%
  • ✓Strong Piotroski F-Score: 7/9
  • ✓Momentum leader: RS Rating 89 (top 11%)
  • ✓Share count reduced 100.0% through buybacks
  • ✓Healthy 5Y average net margin of 28.8%

✗Weaknesses

  • ✗Negative free cash flow

* These insights are generated automatically based on available financial data. Please conduct your own research before making investment decisions.

Price & Volume

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Growth Metrics

Revenue CAGR

10Y-
5Y-
3Y-
TTM-

Profit (Net Income) CAGR

10Y-
5Y-
3Y-
TTM-

EPS CAGR

10Y-
5Y-
3Y-
TTM-

ROCE

10Y Avg42.38%
5Y Avg42.38%
3Y Avg42.38%
Latest61.7%

Peer Comparison

Luxury Spirits & Wine Importers
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Valuation
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Growth
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Quality & Returns
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Momentum & Returns
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Technical
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Shares & Dilution
Sector-Specific
NameMarket CapCurrent PriceP/E RatioRevenue Growth 1YNet MarginROEFCF YieldDebt/Equity
EPSMEpsium Enterprise Limited Ordinary Shares29.8M2.22105.71-57.12%2.2%3.42%0.02
BLNEBeeline Holdings, Inc.76.6M2.76-0.10-62.73%-305.13%-35.01%0.29
AGCCAgencia Comercial Spirits Ltd224.07M11.27186%30.71%50.1%0.07

Profit & Loss

Dec 2023Dec 2024
Sales/Revenue+887.31K2.54M
Revenue Growth %-1.86%
Cost of Goods Sold+523.38K1.27M
COGS % of Revenue0.59%0.5%
Gross Profit+363.93K1.27M
Gross Margin %0.41%0.5%
Gross Profit Growth %-2.48%
Operating Expenses+64.79K250.72K
OpEx % of Revenue0.07%0.1%
Selling, General & Admin64.79K250.72K
SG&A % of Revenue0.07%0.1%
Research & Development00
R&D % of Revenue--
Other Operating Expenses00
Operating Income+299.14K1.01M
Operating Margin %0.34%0.4%
Operating Income Growth %-2.39%
EBITDA+306.96K1.03M
EBITDA Margin %0.35%0.4%
EBITDA Growth %-2.35%
D&A (Non-Cash Add-back)7.82K12.81K
EBIT302.64K1.02M
Net Interest Income+-2.36K-1.61K
Interest Income114127
Interest Expense2.48K1.74K
Other Income/Expense1.02K3.63K
Pretax Income+300.16K1.02M
Pretax Margin %0.34%0.4%
Income Tax+60.87K238.94K
Effective Tax Rate %0.8%0.77%
Net Income+239.29K779.28K
Net Margin %0.27%0.31%
Net Income Growth %-2.26%
Net Income (Continuing)239.29K779.28K
Discontinued Operations00
Minority Interest00
EPS (Diluted)+0.010.00
EPS Growth %--
EPS (Basic)0.010.00
Diluted Shares Outstanding34.11M0
Basic Shares Outstanding34.11M0
Dividend Payout Ratio--

Balance Sheet

Dec 2023Dec 2024
Total Current Assets+2.66M3.67M
Cash & Short-Term Investments126.29K54.75K
Cash Only126.29K54.75K
Short-Term Investments00
Accounts Receivable51.83K717.64K
Days Sales Outstanding21.32103.22
Inventory2.31M2.65M
Days Inventory Outstanding1.61K760.43
Other Current Assets00
Total Non-Current Assets+44.58K245.04K
Property, Plant & Equipment44.58K94.89K
Fixed Asset Turnover19.90x26.75x
Goodwill00
Intangible Assets00
Long-Term Investments00
Other Non-Current Assets0150.15K
Total Assets+2.7M3.91M
Asset Turnover0.33x0.65x
Asset Growth %-0.45%
Total Current Liabilities+1.41M1.92M
Accounts Payable89.18K334.14K
Days Payables Outstanding62.1995.85
Short-Term Debt30.9K29.74K
Deferred Revenue (Current)304.58K23.32K
Other Current Liabilities00
Current Ratio1.89x1.91x
Quick Ratio0.25x0.53x
Cash Conversion Cycle1.57K767.8
Total Non-Current Liabilities+86.98K90.41K
Long-Term Debt50.67K17.73K
Capital Lease Obligations36.31K72.68K
Deferred Tax Liabilities00
Other Non-Current Liabilities00
Total Liabilities1.49M2.01M
Total Debt+126.12K140.09K
Net Debt-16785.34K
Debt / Equity0.10x0.07x
Debt / EBITDA0.41x0.14x
Net Debt / EBITDA-0.00x0.08x
Interest Coverage120.72x582.76x
Total Equity+1.21M1.9M
Equity Growth %-0.57%
Book Value per Share0.04-
Total Shareholders' Equity1.21M1.9M
Common Stock1K1K
Retained Earnings1.05M1.75M
Treasury Stock00
Accumulated OCI-5.13K-17.27K
Minority Interest00

Cash Flow

Dec 2023Dec 2024
Cash from Operations+-274.52K-236.84K
Operating CF Margin %-0.31%-0.09%
Operating CF Growth %-0.14%
Net Income239.29K779.28K
Depreciation & Amortization7.82K12.81K
Stock-Based Compensation00
Deferred Taxes00
Other Non-Cash Items00
Working Capital Changes-521.63K-1.03M
Change in Receivables244.96K-717.64K
Change in Inventory-1.1M-524.37K
Change in Payables89.23K267.51K
Cash from Investing+494.04K0
Capital Expenditures00
CapEx % of Revenue--
Acquisitions--
Investments--
Other Investing494.04K0
Cash from Financing+-157.26K191.79K
Debt Issued (Net)--
Equity Issued (Net)--
Dividends Paid00
Share Repurchases--
Other Financing-127.09K222.69K
Net Change in Cash--
Free Cash Flow+-274.52K-236.84K
FCF Margin %-0.31%-0.09%
FCF Growth %-0.14%
FCF per Share-0.01-
FCF Conversion (FCF/Net Income)-1.15x-0.30x
Interest Paid2.48K1.74K
Taxes Paid60.87K238.94K

Key Ratios

Metric20232024
Return on Equity (ROE)19.76%50.1%
Return on Invested Capital (ROIC)18.53%47.61%
Gross Margin41.02%49.86%
Net Margin26.97%30.71%
Debt / Equity0.10x0.07x
Interest Coverage120.72x582.76x
FCF Conversion-1.15x-0.30x
Revenue Growth-186%

Frequently Asked Questions

Growth & Financials

Agencia Comercial Spirits Ltd (AGCC) reported $2.5M in revenue for fiscal year 2024. This represents a 186% increase from $0.9M in 2023.

Agencia Comercial Spirits Ltd (AGCC) grew revenue by 186.0% over the past year. This is strong growth.

Yes, Agencia Comercial Spirits Ltd (AGCC) is profitable, generating $0.8M in net income for fiscal year 2024 (30.7% net margin).

Dividend & Returns

Agencia Comercial Spirits Ltd (AGCC) has a return on equity (ROE) of 50.1%. This is excellent, indicating efficient use of shareholder capital.

Agencia Comercial Spirits Ltd (AGCC) had negative free cash flow of $0.2M in fiscal year 2024, likely due to heavy capital investments.

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