Agencia Comercial Spirits Ltd(AGCC)Earnings, Financials & Key Ratios
AGCC•NASDAQ
$18.60
$370M mkt cap·Price updated May 7, 2026
SectorConsumer DefensiveIndustryWineries & DistilleriesSub-IndustryAlcohol distributors and wholesalers
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 Margin49.86%+21.6%
- EBITDA Margin40.48%+17.0%
- Operating Margin39.98%+18.6%
- Net Margin30.71%+13.9%
- ROE50.1%+153.5%
- ROIC47.61%+157.0%
- Debt/Equity0.07-29.2%
- Interest Coverage582.76+382.7%
AGCC Key Insights
Agencia Comercial Spirits Ltd (AGCC) fundamental analysis — strengths, weaknesses & financial health based on 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 95 (top 5%)
- ✓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.
AGCC Price & Volume
Agencia Comercial Spirits Ltd (AGCC) stock price & volume — 10-year historical chart
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AGCC Growth Metrics
Agencia Comercial Spirits Ltd (AGCC) revenue, earnings & EPS growth — 3, 5 & 10-year CAGR
Revenue CAGR
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Profit CAGR
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EPS CAGR
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Return on Capital
10 Years42.38%
5 Years42.38%
3 Years42.38%
Last Year61.7%
AGCC Peer Comparison
Agencia Comercial Spirits Ltd (AGCC) competitors in Alcohol distributors and wholesalers — business model, growth, and fundamentals comparison
| Company | Market Cap | Stock Price | P/E Ratio (TTM) | Revenue Growth 1Y | Net Margin | Return on Equity (ROE) | FCF Yield | Debt / Equity |
|---|---|---|---|---|---|---|---|---|
 STZ | 26.05B | 150.25 | -333.89 | 2.47% | 11.83% | 13.87% | 1.70 | |
 BEAM | 3.23B | 31.47 | -38.85 | 120.01% | -49.17% | -5.89% | 0.24 | |
 MGPI | 407.98M | 19.09 | -3.83 | -23.77% | -45.97% | -32.05% | 0.37 | |
 WDFC | 4.19B | 209.76 | 31.35 | 4.98% | 14.42% | 33.9% | 0.36 | |
 SAM | 2.18B | 202.76 | 20.50 | 3.69% | -2.92% | -7.3% | 0.04 | |
 TAP | 8.1B | 43.13 | -3.98 | -4.18% | -18.85% | -18.64% | 0.60 | |
 ABEV | 51.07B | 3.27 | 16.35 | -1.35% | 17.66% | 17.05% | 0.06 | |
 SWKH | 192.33M | 15.90 | -75.71 | -7.85% | 8.4% | 0.14 |
Compare AGCC vs Peers
Agencia Comercial Spirits Ltd (AGCC) vs competitors — business, growth, and fundamentals comparison against the closest industry rivals.
AGCC Income Statement
Agencia Comercial Spirits Ltd (AGCC) annual income statement — 10-year revenue, gross profit & net income history
10Y historyFree accessUpdated daily
| Line item | Dec'23 | Dec'24 | TTM |
|---|---|---|---|
| Sales/Revenue | 887.31K | 2.54M | - |
| Revenue Growth % | - | 186% | - |
| Cost of Goods Sold | 523.38K | 1.27M | - |
| COGS % of Revenue | 58.98% | 50.14% | - |
| Gross Profit | 363.93K▲ 0% | 1.27M▲ 247.7% | -▲ 0% |
| Gross Margin % | 41.02% | 49.86% | - |
| Gross Profit Growth % | - | 247.67% | - |
| Operating Expenses | 64.79K | 250.72K | - |
| OpEx % of Revenue | 7.3% | 9.88% | - |
| Selling, General & Admin | 64.79K | 250.72K | - |
| SG&A % of Revenue | 7.3% | 9.88% | - |
| Research & Development | 0 | 0 | - |
| R&D % of Revenue | - | - | - |
| Other Operating Expenses | 0 | 0 | - |
| Operating Income | 299.14K▲ 0% | 1.01M▲ 239.2% | -▲ 0% |
| Operating Margin % | 33.71% | 39.98% | - |
| Operating Income Growth % | - | 239.16% | - |
| EBITDA | 306.96K | 1.03M | - |
| EBITDA Margin % | 34.59% | 40.48% | - |
| EBITDA Growth % | - | 234.7% | - |
| D&A (Non-Cash Add-back) | 7.82K | 12.81K | - |
| EBIT | 302.64K | 1.02M | - |
| Net Interest Income | -2.36K | -1.61K | - |
| Interest Income | 114 | 127 | - |
| Interest Expense | 2.48K | 1.74K | - |
| Other Income/Expense | 1.02K | 3.63K | - |
| Pretax Income | 300.16K▲ 0% | 1.02M▲ 239.2% | -▲ 0% |
| Pretax Margin % | 33.83% | 40.12% | - |
| Income Tax | 60.87K | 238.94K | - |
| Effective Tax Rate % | 20.28% | 23.47% | - |
| Net Income | 239.29K▲ 0% | 779.28K▲ 225.7% | -▲ 0% |
| Net Margin % | 26.97% | 30.71% | - |
| Net Income Growth % | - | 225.67% | - |
| Net Income (Continuing) | 239.29K | 779.28K | - |
| Discontinued Operations | 0 | 0 | - |
| Minority Interest | 0 | 0 | - |
| EPS (Diluted) | 0.01▲ 0% | 0.00▼ 100.0% | -▲ 0% |
| EPS Growth % | - | - | - |
| EPS (Basic) | 0.01 | 0.00 | - |
| Diluted Shares Outstanding | 34.11M | 0 | 19.88M |
| Basic Shares Outstanding | 34.11M | 0 | 19.88M |
| Dividend Payout Ratio | - | - | - |
AGCC Balance Sheet
Agencia Comercial Spirits Ltd (AGCC) balance sheet — assets, liabilities & shareholders' equity
| Line item | Dec'23 | Dec'24 | TTM |
|---|---|---|---|
| Total Current Assets | 2.66M | 3.67M | - |
| Cash & Short-Term Investments | 126.29K | 54.75K | 54.75K |
| Cash Only | 126.29K | 54.75K | 54.75K |
| Short-Term Investments | 0 | 0 | - |
| Accounts Receivable | 51.83K | 717.64K | - |
| Days Sales Outstanding | 21.32 | 103.22 | - |
| Inventory | 2.31M | 2.65M | - |
| Days Inventory Outstanding | 1.61K | 760.43 | - |
| Other Current Assets | 0 | 0 | - |
| Total Non-Current Assets | 44.58K | 245.04K | - |
| Property, Plant & Equipment | 44.58K | 94.89K | - |
| Fixed Asset Turnover | 19.90x | 26.75x | - |
| Goodwill | 0 | 0 | - |
| Intangible Assets | 0 | 0 | - |
| Long-Term Investments | 0 | 0 | - |
| Other Non-Current Assets | 0 | 150.15K | - |
| Total Assets | 2.7M▲ 0% | 3.91M▲ 44.7% | 3.91M▲ 0% |
| Asset Turnover | 0.33x | 0.65x | - |
| Asset Growth % | - | 44.66% | - |
| Total Current Liabilities | 1.41M | 1.92M | - |
| Accounts Payable | 89.18K | 334.14K | - |
| Days Payables Outstanding | 62.19 | 95.85 | - |
| Short-Term Debt | 30.9K | 29.74K | - |
| Deferred Revenue (Current) | 304.58K | 23.32K | - |
| Other Current Liabilities | 0 | 0 | - |
| Current Ratio | 1.89x | 1.91x | 1.91x |
| Quick Ratio | 0.25x | 0.53x | 0.53x |
| Cash Conversion Cycle | 1.57K | 767.8 | - |
| Total Non-Current Liabilities | 86.98K | 90.41K | - |
| Long-Term Debt | 50.67K | 17.73K | - |
| Capital Lease Obligations | 36.31K | 72.68K | - |
| Deferred Tax Liabilities | 0 | 0 | - |
| Other Non-Current Liabilities | 0 | 0 | - |
| Total Liabilities | 1.49M | 2.01M | - |
| Total Debt | 126.12K | 140.09K | 140.09K |
| Net Debt | -167 | 85.34K | 85.34K |
| Debt / Equity | 0.10x | 0.07x | 0.07x |
| Debt / EBITDA | 0.41x | 0.14x | - |
| Net Debt / EBITDA | -0.00x | 0.08x | 0.08x |
| Interest Coverage | 120.72x | 582.76x | - |
| Total Equity | 1.21M▲ 0% | 1.9M▲ 56.9% | 1.9M▲ 0% |
| Equity Growth % | - | 56.91% | - |
| Book Value per Share | 0.04 | - | 0.10 |
| Total Shareholders' Equity | 1.21M | 1.9M | 1.9M |
| Common Stock | 1K | 1K | - |
| Retained Earnings | 1.05M | 1.75M | - |
| Treasury Stock | 0 | 0 | - |
| Accumulated OCI | -5.13K | -17.27K | - |
| Minority Interest | 0 | 0 | - |
AGCC Cash Flow Statement
Agencia Comercial Spirits Ltd (AGCC) cash flow — operating, investing & free cash flow history
| Line item | Dec'23 | Dec'24 | TTM |
|---|---|---|---|
| Cash from Operations | -274.52K | -236.84K | -236.84K |
| Operating CF Margin % | -30.94% | -9.33% | - |
| Operating CF Growth % | - | 13.73% | - |
| Net Income | 239.29K | 779.28K | - |
| Depreciation & Amortization | 7.82K | 12.81K | - |
| Stock-Based Compensation | 0 | 0 | - |
| Deferred Taxes | 0 | 0 | - |
| Other Non-Cash Items | 0 | 0 | - |
| Working Capital Changes | -521.63K | -1.03M | - |
| Change in Receivables | 244.96K | -717.64K | - |
| Change in Inventory | -1.1M | -524.37K | - |
| Change in Payables | 89.23K | 267.51K | - |
| Cash from Investing | 494.04K | 0 | - |
| Capital Expenditures | 0 | 0 | - |
| CapEx % of Revenue | - | - | - |
| Acquisitions | 0 | 0 | - |
| Investments | - | - | - |
| Other Investing | 494.04K | 0 | - |
| Cash from Financing | -157.26K | 191.79K | - |
| Debt Issued (Net) | -30.17K | -30.9K | - |
| Equity Issued (Net) | 0 | 0 | - |
| Dividends Paid | 0 | 0 | - |
| Share Repurchases | 0 | 0 | - |
| Other Financing | -127.09K | 222.69K | - |
| Net Change in Cash | 65.84K▲ 0% | -71.53K▼ 208.7% | -▲ 0% |
| Free Cash Flow | -274.52K▲ 0% | -236.84K▲ 13.7% | -▲ 0% |
| FCF Margin % | -30.94% | -9.33% | - |
| FCF Growth % | - | 13.73% | - |
| FCF per Share | -0.01 | - | - |
| FCF Conversion (FCF/Net Income) | -1.15x | -0.30x | - |
| Interest Paid | 2.48K | 1.74K | - |
| Taxes Paid | 60.87K | 238.94K | - |
AGCC Key Ratios
Agencia Comercial Spirits Ltd (AGCC) financial ratios — P/E, ROE, debt and 30+ core market and balance-sheet ratios
| Metric | 2024 | TTM |
|---|---|---|
| Return on Equity (ROE) | 50.1% | - |
| Return on Invested Capital (ROIC) | 47.61% | 47.61% |
| Gross Margin | 49.86% | - |
| Net Margin | 30.71% | - |
| Debt / Equity | 0.07x | 0.07x |
| Interest Coverage | 582.76x | - |
| FCF Conversion | -0.30x | - |
| Revenue Growth | 186% | - |
AGCC Frequently Asked Questions
Agencia Comercial Spirits Ltd (AGCC) stock FAQ — growth, dividends, profitability & financials explained
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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Agencia Comercial Spirits Ltd (AGCC) financial analysis — history, returns, DCA and operating performance tools
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