Agencia Comercial Spirits Ltd (AGCC) Stock Score, Valuation & Financial Research

Agencia Comercial Spirits Ltd is in the Consumer Defensive sector and Beverages - Wineries & Distilleries industry. It is reviewed using Wall Street Score's company-strength, valuation, growth and financial-health framework. A complete Wall Street Score is not currently available.

Quick answer for AGCC

Agencia Comercial Spirits Ltd does not currently have a complete Wall Street Score. The stored market price is USD 15.00. These figures are a research snapshot, not a buy or sell recommendation.

What Agencia Comercial Spirits Ltd does

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.

Company business and revenue

Research reporting period: 2024-12-31. A research update is not a new financial filing.

How the company makes money

Agencia Comercial Spirits Ltd. operates a B2B wholesale model focused on the procurement, distribution, and sale of bottled and raw cask whisky. The company generates revenue by supplying alcoholic beverages to bars, nightclubs, VIP lounges, and downstream distributors, while also managing proprietary brand whisky packaging and distribution through contract manufacturing and brand licensing agreements.

Products and services

  • The company trades and wholesales bottled and raw cask whisky, and manages proprietary brand whisky packaging and distribution under licenses including Ninja Whisky and Robuchon.

Brands and product families

  • Ninja Whisky — Proprietary whisky brand managed through licensing and contract packaging. Source
  • Robuchon — Proprietary whisky brand managed through licensing and contract packaging. Source

Customer types

Bars; Nightclubs; VIP lounges; Downstream distributors.

Suppliers, materials and equipment

  • Taiwan and UK distilleries — The company sources bottled and raw cask whisky from various distilleries located in Taiwan and the United Kingdom. Source
  • Contract manufacturers — Third-party facilities engaged to perform packaging and distribution services for the company's proprietary whisky brands. Source

Business strengths to evaluate

  • Established B2B distribution network in Taiwan and Asia-Pacific Source

Business risks and research considerations

  • Dependence on third-party contract manufacturers and external distilleries for product supply Source

Sources: Company research source · Ninja Whisky

Company research refreshed 2026-10-12. This is saved research, not a live check of company relationships. Check the reporting period and source disclosures. Financial figures and scores follow their separate update schedules.

AGCC financial snapshot

Statement amounts: USD. Quote amounts: USD. No exchange-rate conversion is performed in this snapshot. Market-capitalization currency is not supplied by this projection.

Wall Street Score:
Not currently available
Stored price:
USD 15.00
Market capitalization:
341.8M (currency not supplied)
Revenue:
USD 2.54M
Net income:
USD 779.28K
Free cash flow:
USD -236.84K
Cash:
USD 54.75K
Total debt:
USD 140.09K
EPS:
USD 0.00

What stands out

  • Reported year-over-year revenue growth is +186.0%.
  • Free cash flow is USD -236.84K, negative for the stored period.
  • The balance sheet shows USD 54.75K of cash versus USD 140.09K of total debt, with debt exceeding cash on these two reported measures.
  • The current research record carries a share basis reconciled warning, which should be reviewed alongside the score.

Company-specific financial comparisons

The following are calculated from saved company data, not forecasts or statements about future performance. Differences in reporting dates or units can make a ratio misleading; verify the original filings.

  • Free cash flow is -9.3% of stored revenue. This is a simple cross-field ratio, not a verified same-period cash conversion margin; confirm reporting periods before comparison.
  • Net income equals 30.7% of stored revenue. This is an indicative ratio only; accounting periods and units should be verified in filings.
  • Debt exceeds cash by USD 85.34K using the stored balance-sheet values. This does not include other obligations or restricted cash.

Questions worth answering for AGCC

Use these questions to check the stored figures against the latest company filings. They identify issues to investigate; they are not findings about management's plans or future results.

  • Can AGCC sustain its current revenue growth while also converting that growth into durable profit and free cash flow?
  • How long can AGCC fund negative free cash flow using its current cash position before it may need more debt or new shares?
  • Is AGCC's debt load manageable relative to cash generation, interest costs and upcoming maturities?
  • What does the current share basis reconciled warning mean for the reliability or interpretation of AGCC's score?

What the numbers mean

A complete valuation score is not currently available, so valuation should be checked using the available earnings, cash-flow and price data.

A complete financial score is not currently available, so investors should review cash, debt, earnings and cash flow directly.

A strong company and an attractive stock price are not always the same thing. Revenue, earnings, free cash flow, debt, management quality, competitive advantage and valuation should be considered together. Wall Street Score organizes these inputs into a consistent research framework so investors can identify what deserves deeper review.

Data freshness: Financial data last refreshed 2026-10-01.

Research-input completeness: 64% of the scoring inputs required for this public page are currently available.

How to research AGCC

Start by understanding how the company makes money. Then compare revenue and earnings trends, cash generation, debt, liquidity and valuation. Review the company's latest filings and earnings reports before acting on any score or model estimate.

Learn how to analyze a stock · Read the Wall Street Score methodology · Browse other stocks

Data may change as company filings and market prices update. Educational research only; not a buy or sell recommendation.