Agencia Comercial Spirits Ltd.
AGCC Nasdaq Wholesale-Beer, Wine & Distilled Alcoholic Beverages Financials FY2023–FY2025
Last close · Oct 23, 2026
$15.10
1.6%What Agencia Comercial Spirits Ltd. does
No business description yet.
- Legal name
- Agencia Comercial Spirits Ltd.
- Fiscal year ends
- December 31, 2025
- Latest annual report
- 20-F · Apr 30, 2026
- Accession · CIK
- 0001213900-26-050040
0002060016
Revenue and margins
Agencia Comercial Spirits Ltd. had $6.2M of revenue in fiscal 2025, up 144.6% on the year before.
Net income and earnings per share
From fiscal 2023 to 2025, diluted EPS grew 41.6% a year. Loss periods are shown in red.
Returns on capital
After-tax operating income as a share of the money invested in the business: debt plus equity, minus cash.
Cash flow
Free cash flow was — in fiscal 2025, — of revenue. Cash from operations minus capital spending.
Dividends, buybacks and share count
Agencia Comercial Spirits Ltd. returned — to shareholders in fiscal 2025. The diluted share count rose 0.0%.
Balance sheet
Cash, debt and the ratios that show how comfortably Agencia Comercial Spirits Ltd. can carry it.
| Fiscal year end | FY23 | FY24 | FY25 |
|---|---|---|---|
| Cash and short-term investments | $0.1M | $0.1M | $15.8M |
| Debt incl. finance leases | — | $0.0M | $12.6M |
| Debt / equity | — | 0.0x | 1.3x |
| Interest coverage | 119.6x | 596.8x | 356.4x |
| Current ratio | — | 1.9x | 1.5x |
| Quick ratio | — | 0.5x | 1.4x |
| Total assets | — | $3.9M | $28.2M |
| Total liabilities | — | $2.0M | $18.3M |
| Shareholders' equity | $1.2M | $1.9M | $9.9M |
| Net debt (− = net cash) | — | −$0.0M | −$3.3M |
Insider trades
Open-market purchases and sales by officers, directors and 10% owners, from Form 4 filings. “Plan” marks trades under a pre-arranged Rule 10b5-1 plan.
Bought, 12 months
$0.0M
0 insiders
Sold, 12 months
$0.0M
0 insiders
Of sales under plans
—
$0.0M
No open-market insider trades in the last 12 months.
Piotroski F-score
Nine pass/fail tests of profitability, funding and efficiency. 8–9 is strong, 0–2 weak.
| Test | FY23 | FY24 | FY25 |
|---|---|---|---|
| Net income is positive | ✓ | ✓ | ✓ |
| Cash from operations is positive | ✕ | ✕ | ✕ |
| Return on assets rose | — | — | ✕ |
| Cash from operations exceeds net income | ✕ | ✕ | ✕ |
| Debt fell relative to assets | — | — | ✕ |
| Current ratio rose | — | — | ✕ |
| Share count didn't rise | — | — | — |
| Gross margin rose | — | ✓ | ✕ |
| Revenue rose relative to assets | — | — | ✕ |
| F-score | — / 3 | — / 4 | 1 / 8 |
| Accruals ratio | — | 26.0% | 50.5% |
| Altman Z'' | — | 7.12 | 3.27 |
3 years of figures
Amounts in USD. Hover a ratio’s name for its definition.
| Fiscal year | FY23 | FY24 | FY25 |
|---|---|---|---|
| Income statement | |||
| Revenue | $0.9M | $2.5M | $6.2M |
| Gross profit | $0.4M | $1.3M | $1.9M |
| Operating income | $0.3M | $1.0M | $0.8M |
| Interest expense | $0.0M | $0.0M | $0.0M |
| Pretax income | $0.3M | $1.0M | $0.8M |
| Income tax | $0.1M | $0.2M | $0.2M |
| Net income | $0.2M | $0.8M | $0.6M |
| Diluted EPS | $0.02 | $0.06 | $0.04 |
| Cash flow | |||
| Cash from operations | −$0.3M | −$0.2M | −$7.5M |
| Balance sheet | |||
| Cash and short-term investments | $0.1M | $0.1M | $15.8M |
| Total debt | — | $0.0M | $12.5M |
| Finance lease liabilities | — | — | $0.1M |
| Current assets | — | $3.7M | $27.9M |
| Current liabilities | — | $1.9M | $18.2M |
| Inventory | — | $2.7M | $2.8M |
| Intangible assets | — | — | $0.1M |
| Total assets | — | $3.9M | $28.2M |
| Total liabilities | — | $2.0M | $18.3M |
| Shareholders' equity | $1.2M | $1.9M | $9.9M |
| Margins | |||
| Gross margin | 41.0% | 49.9% | 30.4% |
| Operating margin | 33.7% | 40.0% | 12.6% |
| Net margin | 27.0% | 30.7% | 9.8% |
| Returns | |||
| Return on capital | — | 41.0% | 9.3% |
| Return on capital employed | — | 51.0% | 7.8% |
| Return on equity | 19.8% | 50.1% | 10.4% |
| Return on assets | — | 19.9% | 3.8% |
| Return on tangible equity | 19.8% | 41.0% | 6.2% |
| Growth | |||
| Revenue growth | — | 186.0% | 144.6% |
| Net income growth | — | 225.7% | −21.8% |
| EPS growth | — | 226.2% | −38.5% |
| Financial health | |||
| Debt / equity | — | 0.0x | 1.3x |
| Interest coverage | 119.6x | 596.8x | 356.4x |
| Current ratio | — | 1.9x | 1.5x |
| Quick ratio | — | 0.5x | 1.4x |
| Quality scores | |||
| Piotroski F-score | — | — | 1.0 |
| Altman Z'' | — | 7.1 | 3.3 |
| Accruals ratio | — | 26.0% | 50.5% |
Source: SEC EDGAR XBRL filings (CIK 0002060016). Data updated October 24, 2026. Quarterly fourth quarters are the full year minus the first nine months. For information only — not investment advice. Check the original filings before relying on any figure.