Agencia Comercial Spirits Ltd Class A (AGCC) Balance Sheet
AGCC balance sheet, 2025
December 31, 2025 · U.S. dollars$28.2M assets = $18.3M liabilities + $9.9M equity
Both columns are drawn to the same scale: what AGCC owns equals what it owes plus shareholders’ equity. Hover a block for its value.
AGCC financial health
Descriptive bands, not a rating. Fiscal 2025.
AGCC balance sheet trends, 2023–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $2.7M2023 | $28.2M2025 | +223.0%/yr | |
| Total liabilities | $1.5M2023 | $18.3M2025 | +250.5%/yr | |
| Shareholders’ equity | $1.2M2023 | $9.9M2025 | +185.5%/yr | |
| Cash & short-term investments | $126,2872023 | $15.8M2025 | +1,019.4%/yr | |
| Total debt | $126,1202023 | $140,0882024 | +11.1%/yr | |
| Net cash (debt) | $1672023 | −$85,3362024 | −$85,503 | |
| Working capital | $1.3M2023 | $9.7M2025 | +$8.4M | |
| Book value per share | $0.042023 | $0.502025 | +274.0%/yr | |
| Current ratio | 1.892023 | 1.532025 | −0.36 | |
| Debt / equity | 0.102023 | 0.072024 | −0.03 | |
| Shares outstanding | 34.1M2023 | 19.9M2025 | −23.7%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
AGCC assets
AGCC liabilities and equity
AGCC debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
AGCC balance sheet
| 2025 | 2024 | 2023 | |
|---|---|---|---|
| Assets | |||
| Cash & short-term investments | $15.8M | $54,752 | $126,287 |
| Cash & equivalents | $15.8M | $54,752 | $126,287 |
| Receivables | $4.0M | $717,644 | $51,825 |
| Inventory | $2.8M | $2.7M | $2.3M |
| Other current assets | $5.3M | $244,242 | $176,484 |
| Total current assets | $27.9M | $3.7M | $2.7M |
| Property, plant & equipment (net) | $265,046 | $94,885 | $44,581 |
| Goodwill & intangible assets | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 |
| Other non-current assets | $50,345 | $150,151 | $0 |
| Total assets | $28.2M | $3.9M | $2.7M |
| Liabilities | |||
| Accounts payable | $116,056 | $334,140 | $89,180 |
| Short-term debt | — | $49,681 | $39,141 |
| Deferred revenue | — | $23,316 | $304,577 |
| Total current liabilities | $18.2M | $1.9M | $1.4M |
| Long-term debt | $0 | $17,727 | $50,666 |
| Lease obligations | $215,152 | $92,625 | $44,554 |
| Other long-term liabilities | $126,090 | $72,680 | $36,313 |
| Total liabilities | $18.3M | $2.0M | $1.5M |
| Shareholders' equity | |||
| Common stock & paid-in capital | — | $1,000 | $1,000 |
| Retained earnings (deficit) | $2.3M | $1.7M | $1.0M |
| Accumulated other comprehensive income | — | −$17,274 | −$5,134 |
| Total shareholders' equity | $9.9M | $1.9M | $1.2M |
| Key figures | |||
| Total debt | — | $140,088 | $126,120 |
| Net cash (debt) | — | −$85,336 | $167 |
| Working capital | $9.7M | $1.7M | $1.3M |
| Tangible book value | $9.9M | $1.9M | $1.2M |
| Book value per share | $0.50 | $0.10 | $0.04 |
| Shares outstanding | 19.9M | 19.6M | 34.1M |
| Current ratio | 1.53 | 1.91 | 1.89 |
| Quick ratio | 1.09 | 0.40 | 0.13 |
| Debt / equity | — | 0.07 | 0.10 |
| Equity / assets | 35.0% | 48.6% | 44.8% |
| Dec '25 | Jun '25 | Dec '24 | |
|---|---|---|---|
| Assets | |||
| Cash & short-term investments | $15.8M | $825,343 | $54,752 |
| Cash & equivalents | $15.8M | $825,343 | $54,752 |
| Receivables | $4.0M | $1.4M | $717,644 |
| Inventory | $2.8M | $2.9M | $2.7M |
| Other current assets | $5.3M | $676,204 | $244,242 |
| Total current assets | $27.9M | $5.8M | $3.7M |
| Property, plant & equipment (net) | $265,046 | $250,458 | $94,885 |
| Goodwill & intangible assets | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 |
| Other non-current assets | $50,345 | $588,064 | $150,151 |
| Total assets | $28.2M | $6.6M | $3.9M |
| Liabilities | |||
| Accounts payable | $116,056 | $815,289 | $334,140 |
| Total current liabilities | $18.2M | $3.1M | $1.9M |
| Long-term debt | $0 | $2,604 | $17,727 |
| Lease obligations | $215,152 | $200,065 | $92,625 |
| Other long-term liabilities | $126,090 | $143,102 | $72,680 |
| Total liabilities | $18.3M | $3.2M | $2.0M |
| Shareholders' equity | |||
| Retained earnings (deficit) | $2.3M | $2.1M | $1.7M |
| Total shareholders' equity | $9.9M | $3.4M | $1.9M |
| Key figures | |||
| Total debt | — | $2,604 | $17,727 |
| Net cash (debt) | — | $822,739 | $37,025 |
| Working capital | $9.7M | $2.7M | $1.7M |
| Tangible book value | $9.9M | $3.4M | $1.9M |
| Book value per share | $0.50 | $0.17 | $0.10 |
| Shares outstanding | 19.9M | 19.6M | 19.6M |
| Current ratio | 1.53 | 1.86 | 1.91 |
| Quick ratio | 1.09 | 0.71 | 0.40 |
| Debt / equity | — | 0.00 | 0.01 |
| Equity / assets | 35.0% | 50.9% | 48.6% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed —); data from EODHD.
AGCC financial position
At the end of fiscal 2025 (December 31, 2025), Agencia Comercial Spirits had total assets of $28.2 million (up 621.1% from a year earlier), total liabilities of $18.3 million and shareholders' equity of $9.9 million. Its current ratio was 1.53.
Related: AGCC income statement, AGCC cash flow statement, AGCC key metrics. See the AGCC stock overview for the latest quote and news.
AGCC balance sheet FAQ
What are Agencia Comercial Spirits's total assets?
Agencia Comercial Spirits reported total assets of $28.2 million at the end of fiscal 2025 (December 31, 2025), compared with $3.9 million a year earlier.
How much cash does Agencia Comercial Spirits have?
Agencia Comercial Spirits held $15.8 million in cash and short-term investments at the end of fiscal 2025.
What is Agencia Comercial Spirits's book value?
Agencia Comercial Spirits's shareholders' equity (book value) was $9.9 million at the end of fiscal 2025, or $0.50 per share.
What is Agencia Comercial Spirits's current ratio?
Agencia Comercial Spirits had current assets of $27.9 million and current liabilities of $18.2 million, a current ratio of 1.53 (it can cover its short-term obligations).