Agencia Comercial Spirits Ltd Class A Ordinary Shares (AGCC) - Net Assets
Based on the latest financial reports, Agencia Comercial Spirits Ltd Class A Ordinary Shares (AGCC) has net assets worth $9.87 Million USD as of December 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($28.22 Million) and total liabilities ($18.35 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. See how leveraged is Agencia Comercial Spirits Ltd Class A Or's balance sheet to measure how much of total assets are equity-financed.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $9.87 Million |
| % of Total Assets | 34.97% |
| Annual Growth Rate | 185.25% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 181.2 |
Agencia Comercial Spirits Ltd Class A Ordinary Shares - Net Assets Trend (2023–2025)
This chart illustrates how Agencia Comercial Spirits Ltd Class A Ordinary Shares's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see how much is Agencia Comercial Spirits Ltd Class A Or worth.
Annual Net Assets for Agencia Comercial Spirits Ltd Class A Ordinary Shares (2023–2025)
The table below shows the annual net assets of Agencia Comercial Spirits Ltd Class A Ordinary Shares from 2023 to 2025. Also explore Agencia Comercial Spirits Ltd Class A Or equity growth rate to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $9.87 Million | +419.31% |
| 2024-12-31 | $1.90 Million | +56.91% |
| 2023-12-31 | $1.21 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Agencia Comercial Spirits Ltd Class A Ordinary Shares's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 119.4% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $2.30 Million | 23.27% |
| Other Components | $7.57 Million | 76.73% |
| Total Equity | $9.87 Million | 100.00% |
Agencia Comercial Spirits Ltd Class A Ordinary Shares Competitors by Market Cap
The table below lists competitors of Agencia Comercial Spirits Ltd Class A Ordinary Shares ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
J&V Energy Tech Co Ltd
TW:6869
|
$285.75 Million |
|
Anhui Huangshan Capsule Co Ltd
SHE:002817
|
$285.80 Million |
|
Legato Merger Corp. III
NYSE MKT:LEGT
|
$285.86 Million |
|
KS Terminals Inc
TW:3003
|
$285.90 Million |
|
Biodesix Inc
NASDAQ:BDSX
|
$285.72 Million |
|
Samyang Holdings
KO:000070
|
$285.67 Million |
|
Molson Coors Canada Inc
TO:TPX-B
|
$285.58 Million |
|
Shanghai KEN Tools Co Ltd
SHE:300126
|
$285.55 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Agencia Comercial Spirits Ltd Class A Ordinary Shares's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,900,201 to 9,867,891, a change of 7,967,690 (419.3%).
- Net income of 609,382 contributed positively to equity growth.
- New share issuances of 8,259,816 increased equity.
- Other comprehensive income increased equity by 17,274.
- Other factors decreased equity by 918,782.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $609.38K | +6.18% |
| Share Issuances | $8.26 Million | +83.7% |
| Other Comprehensive Income | $17.27K | +0.18% |
| Other Changes | $-918.78K | -9.31% |
| Total Change | $- | 419.31% |
Book Value vs Market Value Analysis
This analysis compares Agencia Comercial Spirits Ltd Class A Ordinary Shares's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 25.26x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 353.26x to 25.26x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2023-12-31 | $0.04 | $12.54 | x |
| 2024-12-31 | $0.10 | $12.54 | x |
| 2025-12-31 | $0.50 | $12.54 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Agencia Comercial Spirits Ltd Class A Ordinary Shares utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 6.18%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 9.82%
- • Asset Turnover: 0.22x
- • Equity Multiplier: 2.86x
- Recent ROE (6.18%) is below the historical average (22.32%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2023 | 19.76% | 26.97% | 0.33x | 2.23x | $118.19K |
| 2024 | 41.01% | 30.71% | 0.65x | 2.06x | $589.26K |
| 2025 | 6.18% | 9.82% | 0.22x | 2.86x | $-377.41K |
Industry Comparison
This section compares Agencia Comercial Spirits Ltd Class A Ordinary Shares's net assets metrics with peer companies in the Beverages - Wineries & Distilleries industry.
Industry Context
- Industry: Beverages - Wineries & Distilleries
- Average net assets among peers: $382,966,413
- Average return on equity (ROE) among peers: -15.24%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Agencia Comercial Spirits Ltd Class A Ordinary Shares (AGCC) | $9.87 Million | 19.76% | 1.86x | $285.74 Million |
| AMASS Brands Inc. Common Stock (AMSS) | $14.80 Million | -103.00% | 1.65x | $7.71 Million |
| Brown-Forman Corporation (BF-A) | $2.66 Billion | 34.00% | 1.46x | $4.52 Billion |
| Brown-Forman Corporation (BF-B) | $463.70 Million | 27.71% | 1.66x | $7.70 Billion |
| Heritage Distilling Holding Company, Inc. Common Stock (CASK) | $-6.63 Million | 0.00% | 0.00x | $125.83 Million |
| Epsium Enterprise Limited Ordinary Shares (EPSM) | $8.21 Million | 3.35% | 0.29x | $3.42 Million |
| Innovation Beverage Group Limited (IBG) | $3.69 Million | 0.86% | 0.76x | $1.74 Million |
| MGP Ingredients Inc (MGPI) | $104.36 Million | 22.68% | 0.54x | $307.42 Million |
| Splash Beverage Group Inc (SBEV) | $-18.63 Million | 0.00% | 0.00x | $561.46K |
| SNDL Inc. (SNDL) | $221.20 Million | -122.72% | 1.31x | $350.20 Million |
About Agencia Comercial Spirits Ltd Class A Ordinary Shares
Agencia Comercial Spirits Ltd, together with its subsidiaries, imports, procures, distributes, and sells bottled, raw cask, and proprietary brand whisky products in Taiwan and international markets. It also offers brand marketing services. The company was incorporated in 2025 and is based in Taichung, Taiwan. Agencia Comercial Spirits Ltd is a subsidiary of Ping Shiang Business Ltd.