Agencia Comercial Spirits Ltd.
AGCC
Analytical Summary
Agencia Comercial Spirits Ltd. faces fundamental challenges with weakness in Debt to Equity. The fundamentals warrant careful consideration of downside risks.
4-Year Financial Trajectory
AnnualBullish Indicators
- No bullish signals detected.
Bearish Risks
- Debt to EquityDebt to Equity is concerning (bottom quartile)
Health Breakdown
Statement lens
Choose the reporting cadence, isolate a period range, or search directly for a metric.
| Metric | FY 2025 Dec 31, 2025 20-F ↗ | FY 2024 Dec 31, 2024 20-F ↗ | FY 2023 Dec 31, 2023 20-F ↗ | FY 2022 Dec 31, 2022 20-F ↗ |
|---|---|---|---|---|
| Revenue Growth YoY (%) |
144.6%
Excellent
Excellent
Year-over-year change in total revenue
Optimal:
> 10%
vs Sector:
Above avg (+3514%)
|
186.0%
Excellent
Excellent
Year-over-year change in total revenue
Optimal:
> 10%
vs Sector:
Above avg (+4550%)
|
— | — |
| EPS Growth YoY (%) |
-38.5%
Weak
Weak
Year-over-year change in earnings per share
Optimal:
> 10%
|
226.2%
Excellent
Excellent
Year-over-year change in earnings per share
Optimal:
> 10%
|
— | — |
| Net Income Growth YoY (%) |
-21.8%
Weak
Weak
Year-over-year change in net income |
225.7%
Excellent
Excellent
Year-over-year change in net income |
— | — |
| FCF Growth YoY (%) |
-2387.1%
Weak
Weak
Year-over-year change in free cash flow |
13.7%
Fair
Fair
Year-over-year change in free cash flow |
— | — |
| Metric | FY 2025 Dec 31, 2025 20-F ↗ | FY 2024 Dec 31, 2024 20-F ↗ | FY 2023 Dec 31, 2023 20-F ↗ | FY 2022 Dec 31, 2022 20-F ↗ |
|---|---|---|---|---|
| Operating Margin (%) (%) |
12.6%
Fair
↓
Fair
Declining
Operating income as a percentage of revenue
Optimal:
> 15%
vs Sector:
Below avg (-16%)
|
40.0%
Excellent
Excellent
Operating income as a percentage of revenue
Optimal:
> 15%
vs Sector:
Above avg (+167%)
|
33.7%
Excellent
Excellent
Operating income as a percentage of revenue
Optimal:
> 15%
vs Sector:
Above avg (+125%)
|
— |
| Effective Tax Rate (%) (%) |
22.9%
Fair
→
Fair
Stable
Actual taxes paid relative to pre-tax income
Optimal:
15-25%
|
23.5%
Fair
Fair
Actual taxes paid relative to pre-tax income
Optimal:
15-25%
|
20.3%
Good
Good
Actual taxes paid relative to pre-tax income
Optimal:
15-25%
|
— |
| Profit Margin (%) (%) |
9.8%
Caution
↓
Caution
Declining
Net income as a percentage of revenue
Optimal:
> 15%
vs Sector:
At sector avg
|
30.7%
Excellent
Excellent
Net income as a percentage of revenue
Optimal:
> 15%
vs Sector:
Above avg (+207%)
|
27.0%
Excellent
Excellent
Net income as a percentage of revenue
Optimal:
> 15%
vs Sector:
Above avg (+170%)
|
— |
| FCF Margin (%) (%) |
-120.8%
Weak
↓
Weak
Declining
Free cash flow as a percentage of revenue
Optimal:
> 10%
|
-9.3%
Weak
Weak
Free cash flow as a percentage of revenue
Optimal:
> 10%
|
-30.9%
Weak
Weak
Free cash flow as a percentage of revenue
Optimal:
> 10%
|
— |
| FCF / Net Income (x) |
-12.30x
Weak
↓
Weak
Declining
Free cash flow relative to reported net income
Optimal:
> 1x
|
-0.30x
Weak
Weak
Free cash flow relative to reported net income
Optimal:
> 1x
|
-1.15x
Weak
Weak
Free cash flow relative to reported net income
Optimal:
> 1x
|
— |
| Metric | FY 2025 Dec 31, 2025 20-F ↗ | FY 2024 Dec 31, 2024 20-F ↗ | FY 2023 Dec 31, 2023 20-F ↗ | FY 2022 Dec 31, 2022 20-F ↗ |
|---|---|---|---|---|
| Return on Invested Capital (%) |
6.1%
Caution
↓
Caution
Declining
Return earned on debt + equity capital invested
Optimal:
> 10%
|
39.9%
Excellent
Excellent
Return earned on debt + equity capital invested
Optimal:
> 10%
|
19.7%
Excellent
Excellent
Return earned on debt + equity capital invested
Optimal:
> 10%
|
— |
| Return on Capital (%) (%) |
2.8%
Weak
Weak
Operating profit relative to total assets
Optimal:
> 10%
|
25.9%
Excellent
Excellent
Operating profit relative to total assets
Optimal:
> 10%
|
— | — |
| Return on Common Equity (%) (%) |
6.2%
Caution
↓
Caution
Declining
Profit generated per dollar of shareholder equity
Optimal:
> 15%
vs Sector:
Below avg (-75%)
|
41.0%
Excellent
Excellent
Profit generated per dollar of shareholder equity
Optimal:
> 15%
vs Sector:
Above avg (+64%)
|
19.8%
Good
Good
Profit generated per dollar of shareholder equity
Optimal:
> 15%
vs Sector:
Below avg (-21%)
|
— |
| Metric | FY 2025 Dec 31, 2025 20-F ↗ | FY 2024 Dec 31, 2024 20-F ↗ | FY 2023 Dec 31, 2023 20-F ↗ | FY 2022 Dec 31, 2022 20-F ↗ |
|---|---|---|---|---|
| Debt to Equity (x) |
1.27x
Caution
Caution
Total debt relative to shareholder equity
Optimal:
< 0.6x
vs Sector:
Above avg (+81%)
|
0.02x
Excellent
Excellent
Total debt relative to shareholder equity
Optimal:
< 0.6x
vs Sector:
Below avg (-96%)
|
— | — |
| Interest Coverage (x) |
363.48x
Excellent
→
Excellent
Stable
Operating income divided by interest expense
Optimal:
> 5x
|
582.76x
Excellent
Excellent
Operating income divided by interest expense
Optimal:
> 5x
|
120.72x
Excellent
Excellent
Operating income divided by interest expense
Optimal:
> 5x
|
— |
| Net Debt (USD) | $-3.34M | $-7.29K | — | — |
| Debt / EBITDA (x) |
15.93x
Weak
Weak
Debt relative to earnings before interest, taxes, depreciation
Optimal:
< 2x
|
0.05x
Excellent
Excellent
Debt relative to earnings before interest, taxes, depreciation
Optimal:
< 2x
|
— | — |
Secondary lens
Benchmark Lens
Compare AGCC against peers after checking the statement evidence.
Open lens
Benchmark Lens
Compare AGCC against peers after checking the statement evidence.
Signals
Key bullish and bearish indicators for AGCC
No bullish signals detected
Debt to Equity is concerning (bottom quartile)
Percentile Rankings
How AGCC compares to all companies
Peer Comparison
AGCC vs similar peers
Compare AGCC with peers
Stack AGCC against similar companies across every metric on this page.
north_east Open comparisonbar_chart Data from SEC EDGAR XBRL filings
Synced 1 week ago 4 years · 4 quarters