Agencia Comercial Spirits Ltd (AGCC)
Every figure this model derived for AGCC, the value it took, and the element in the company's own XBRL it was read from — so any of it can be checked against the filing rather than taken on trust. As at 2025-12-31.
The figures, and where each came from
This is the part no other screener shows. Each figure below names the XBRL element it was read from, so it can be checked against the filing itself.
| Figure | Value | XBRL tag | As at |
|---|---|---|---|
| cash | 15,824,906 | CashAndCashEquivalentsAtCarryingValue |
2025-12-31 |
| current assets | 27,900,006 | AssetsCurrent |
2025-12-31 |
| current liabilities | 18,221,416 | LiabilitiesCurrent |
2025-12-31 |
| equity | 9,867,891 | StockholdersEquity |
2025-12-31 |
| interest expense | 2,157 | InterestExpenseNonoperating |
2025-12-31 |
| ocf | -7,498,413 | NetCashProvidedByUsedInOperatingActivities |
2025-12-31 |
| revenue | 6,206,178 | Revenues |
2025-12-31 |
The ratios
The figures themselves rather than their scores — what somebody looking up AGCC on one particular measure came for.
| Ratio | Value |
|---|---|
| cash operating margin | 12.63 |
| current ratio | 1.54 |
| current ratio reported | 1.53 |
| deferred revenue growth | 191.61 |
| dilution pct | 27.32 |
| ebit cagr | 61.84 |
| ebit yoy | -22.72 |
| ev ebit | 289.48 |
| ev owner earnings | -30.27 |
| ev sales | 36.57 |
| fcf margin | -120.82 |
| interest cover | 363.48 |
| operating margin | 12.63 |
| owner earnings margin | -120.82 |
| revenue growth | 144.56 |
| revenue growth per share | 92.08 |
| rule of 40 | 157.19 |
| sbc pct revenue | 0.0 |
Everything else this filing tags
122 more elements from AGCC's own XBRL that this model has no measure for, newest reading each, largest first. Nothing here is converted, added up or renamed — it is the filing's own element names and the filing's own numbers.
| Element | Newest | As of | Periods | Unit |
|---|---|---|---|---|
Assets | 28,215,397 | 2025-12-31 | 4 | USD |
LiabilitiesAndStockholdersEquity | 28,215,397 | 2025-12-31 | 4 | USD |
NetCashProvidedByUsedInFinancingActivities | 23,325,813 | 2025-12-31 | 5 | USD |
Liabilities | 18,347,506 | 2025-12-31 | 4 | USD |
WeightedAverageNumberOfSharesOutstandingBasic | 15,912,669 | 2025-12-31 | 5 | shares |
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect | 15,827,400 | 2025-12-31 | 5 | USD |
CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents | 15,824,906 | 2025-12-31 | 8 | USD |
LineOfCreditFacilityMaximumBorrowingCapacity | 12,470,000 | 2025-12-31 | 2 | USD |
OtherBorrowings | 12,470,000 | 2025-12-31 | 1 | USD |
ProceedsFromShortTermDebt | 12,470,000 | 2025-12-31 | 2 | USD |
ShortTermBorrowings | 12,470,000 | 2025-12-31 | 1 | USD |
LineOfCreditFacilityCommitmentFeeAmount | 10,000,000 | 2025-12-31 | 1 | USD |
ProceedsFromIssuanceOfCommonStock | 8,259,816 | 2025-12-31 | 2 | USD |
AdditionalPaidInCapitalCommonStock | 7,517,529 | 2025-12-31 | 4 | USD |
RevenueFromContractWithCustomerIncludingAssessedTax | 6,206,178 | 2025-12-31 | 5 | USD |
PrepaidExpenseAndOtherAssetsCurrent | 5,296,441 | 2025-12-31 | 4 | USD |
IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets | 5,138,843 | 2025-12-31 | 5 | USD |
CostOfRevenue | 4,317,501 | 2025-12-31 | 5 | USD |
ProceedsFromRelatedPartyDebt | 4,100,955 | 2025-12-31 | 4 | USD |
AccountsReceivableGrossCurrent | 3,989,214 | 2025-12-31 | 4 | USD |
AccountsReceivableNetCurrent | 3,989,214 | 2025-12-31 | 4 | USD |
Supplies | 3,272,662 | 2025-12-31 | 4 | USD |
IncreaseDecreaseInAccountsReceivable | 3,268,784 | 2025-12-31 | 5 | USD |
InventoryNet | 2,789,445 | 2025-12-31 | 4 | USD |
RetainedEarningsAccumulatedDeficit | 2,296,319 | 2025-12-31 | 4 | USD |
OtherReceivables | 2,018,044 | 2025-12-31 | 2 | USD |
LinesOfCreditCurrent | 2,000,000 | 2025-12-31 | 1 | USD |
InventoryFinishedGoods | 1,987,378 | 2025-12-31 | 2 | USD |
GrossProfit | 1,888,677 | 2025-12-31 | 5 | USD |
OperatingExpenses | 1,104,648 | 2025-12-31 | 5 | USD |
StockIssuedDuringPeriodValueNewIssues | 1,085,760 | 2025-12-31 | 2 | USD |
GeneralAndAdministrativeExpense | 959,589 | 2025-12-31 | 5 | USD |
DeferredOfferingCosts | 910,512 | 2025-12-31 | 2 | USD |
InventoryRawMaterials | 802,067 | 2025-12-31 | 2 | USD |
IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest | 790,079 | 2025-12-31 | 5 | USD |
OperatingIncomeLoss | 784,029 | 2025-12-31 | 5 | USD |
PaymentsForRepurchaseOfInitialPublicOffering | 760,361 | 2025-12-31 | 3 | USD |
RepaymentsOfRelatedPartyDebt | 654,967 | 2025-12-31 | 4 | USD |
ComprehensiveIncomeNetOfTax | 618,386 | 2025-12-31 | 5 | USD |
NetIncomeLoss | 609,382 | 2025-12-31 | 5 | USD |
DeferredCosts | 533,184 | 2025-06-30 | 3 | USD |
TaxesPayableCurrent | 502,077 | 2025-12-31 | 4 | USD |
NetCashProvidedByUsedInInvestingActivities | 494,042 | 2023-12-31 | 1 | USD |
IncreaseDecreaseInDueToRelatedPartiesCurrent | 359,953 | 2025-12-31 | 2 | USD |
AssetsNoncurrent | 315,391 | 2025-12-31 | 4 | USD |
StockholdersEquityNoteSubscriptionsReceivable | 280,800 | 2025-06-30 | 3 | USD |
IncreaseDecreaseInAccountsPayableAndAccruedLiabilities | -234,685 | 2025-12-31 | 5 | USD |
CurrentIncomeTaxExpenseBenefit | 180,697 | 2025-12-31 | 3 | USD |
IncomeTaxExpenseBenefit | 180,697 | 2025-12-31 | 5 | USD |
StatutoryAccountingPracticesStatutoryCapitalAndSurplusBalance | 162,795 | 2025-12-31 | 4 | USD |
IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate | 158,016 | 2025-12-31 | 5 | USD |
IncomeTaxesPaid | 155,853 | 2025-12-31 | 3 | USD |
OperatingLeaseRightOfUseAsset | 152,609 | 2025-12-31 | 4 | USD |
SellingAndMarketingExpense | 145,059 | 2025-12-31 | 5 | USD |
AccountsPayableAndOtherAccruedLiabilitiesCurrent | 144,970 | 2025-12-31 | 4 | USD |
IncreaseDecreaseInOtherAccountsPayableAndAccruedLiabilities | 142,623 | 2025-12-31 | 5 | USD |
LesseeOperatingLeaseLiabilityUndiscountedExcessAmount | 140,988 | 2025-12-31 | 2 | USD |
RightOfUseAssetObtainedInExchangeForFinanceLeaseLiability | 140,804 | 2025-12-31 | 2 | USD |
OperatingLeaseLiability | 133,391 | 2025-12-31 | 2 | USD |
LiabilitiesNoncurrent | 126,090 | 2025-12-31 | 4 | USD |
AccountsPayableCurrent | 116,056 | 2025-12-31 | 4 | USD |
FinanceLeaseRightOfUseAsset | 112,437 | 2025-12-31 | 2 | USD |
AccumulatedOtherComprehensiveIncomeLossNetOfTax | -110,127 | 2025-12-31 | 4 | USD |
OperatingLeaseCost | 104,159 | 2025-12-31 | 5 | USD |
FinanceLeaseLiabilityUndiscountedExcessAmount | 95,738 | 2025-12-31 | 2 | USD |
RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability | 95,318 | 2025-12-31 | 4 | USD |
FinanceLeaseLiability | 81,761 | 2025-12-31 | 2 | USD |
OperatingLeaseLiabilityNoncurrent | 74,863 | 2025-12-31 | 4 | USD |
AccountsAndOtherReceivablesNetCurrent | 68,400 | 2024-12-31 | 2 | USD |
ContractWithCustomerLiabilityCurrent | 67,991 | 2025-12-31 | 5 | USD |
LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths | 62,493 | 2025-12-31 | 2 | USD |
OperatingLeaseLiabilityCurrent | 58,528 | 2025-12-31 | 4 | USD |
FinanceLeasePrincipalPayments | 58,324 | 2025-12-31 | 2 | USD |
IncreaseDecreaseInOperatingLeaseLiability | -58,263 | 2025-12-31 | 5 | USD |
EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents | -57,246 | 2025-12-31 | 5 | USD |
FiniteLivedTrademarksGross | 52,534 | 2025-12-31 | 2 | USD |
FinanceLeaseLiabilityNoncurrent | 51,227 | 2025-12-31 | 2 | USD |
IntangibleAssetsNetExcludingGoodwill | 50,345 | 2025-12-31 | 2 | USD |
IncreaseDecreaseInContractWithCustomerLiability | 44,043 | 2025-12-31 | 4 | USD |
OperatingLeaseExpense | 43,655 | 2025-12-31 | 5 | USD |
FinanceLeaseLiabilityPaymentsDueNextTwelveMonths | 39,616 | 2025-12-31 | 2 | USD |
FinanceLeaseLiabilityPaymentsDueYearTwo | 39,616 | 2025-12-31 | 2 | USD |
OperatingLeaseRightOfUseAssetAmortizationExpense | 38,877 | 2025-12-31 | 5 | USD |
FinanceLeaseInterestExpense | 34,608 | 2025-12-31 | 1 | USD |
RepaymentsOfDebt | 31,306 | 2025-12-31 | 5 | USD |
FinanceLeaseLiabilityCurrent | 30,534 | 2025-12-31 | 2 | USD |
LesseeOperatingLeaseLiabilityPaymentsDueYearThree | 29,548 | 2025-12-31 | 2 | USD |
LesseeOperatingLeaseLiabilityPaymentsDueYearTwo | 29,548 | 2025-12-31 | 2 | USD |
FinanceLeaseRightOfUseAssetAmortization | 27,379 | 2025-12-31 | 1 | USD |
ContractWithCustomerLiabilityRevenueRecognized | -23,316 | 2025-12-31 | 3 | USD |
IncreaseDecreaseInInventories | 23,205 | 2025-12-31 | 5 | USD |
IncomeTaxReconciliationStateAndLocalIncomeTaxes | 21,681 | 2025-12-31 | 1 | USD |
LongTermDebt | 18,498 | 2025-12-31 | 4 | USD |
LongTermDebtCurrent | 18,498 | 2025-12-31 | 4 | USD |
FinanceLeaseLiabilityPaymentsDueYearThree | 16,506 | 2025-12-31 | 1 | USD |
LesseeOperatingLeaseLiabilityPaymentsDueYearFour | 13,937 | 2025-12-31 | 1 | USD |
IncomeTaxReconciliationPriorYearIncomeTaxes | 10,026 | 2024-12-31 | 1 | USD |
OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax | 9,004 | 2025-12-31 | 5 | USD |
OtherPrepaidExpenseCurrent | 5,735 | 2025-12-31 | 4 | USD |
LesseeOperatingLeaseLiabilityPaymentsDueAfterYearFive | 5,462 | 2025-12-31 | 2 | USD |
ContractualObligation | 5,120 | 2024-12-31 | 1 | USD |
IndefiniteLivedTrademarks | 5,120 | 2024-12-31 | 1 | USD |
ForeignCurrencyTransactionGainLossBeforeTax | 3,747 | 2025-12-31 | 5 | USD |
InvestmentIncomeInterest | 3,297 | 2025-12-31 | 5 | USD |
LongTermDebtNoncurrent | 2,604 | 2025-06-30 | 3 | USD |
AmortizationOfIntangibleAssets | 2,189 | 2025-12-31 | 2 | USD |
FiniteLivedIntangibleAssetsAccumulatedAmortization | 2,189 | 2025-12-31 | 2 | USD |
InterestPaidNet | 2,157 | 2025-12-31 | 5 | USD |
OtherIncome | 1,163 | 2025-12-31 | 5 | USD |
IncomeTaxReconciliationNondeductibleExpense | 1,000 | 2025-12-31 | 4 | USD |
IncreaseDecreaseInAccruedIncomeTaxesPayable | 921 | 2025-12-31 | 5 | USD |
IncomeTaxReconciliationOtherReconcilingItems | 427 | 2024-12-31 | 2 | USD |
NumberOfReportableSegments | 1 | 2025-12-31 | 1 | Segment |
EffectiveIncomeTaxRateReconciliationDeductionsMedicarePrescriptionDrugBenefit | 0 | 2025-12-31 | 2 | pure |
EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate | 0 | 2025-12-31 | 5 | pure |
LineOfCreditFacilityInterestRateAtPeriodEnd | 0 | 2025-12-31 | 1 | pure |
FinanceLeaseWeightedAverageDiscountRatePercent | 0 | 2025-12-31 | 2 | pure |
RelatedPartyTransactionRate | 0 | 2025-12-31 | 2 | pure |
ShortTermDebtPercentageBearingFixedInterestRate | 0 | 2025-10-18 | 1 | pure |
OperatingLeaseWeightedAverageDiscountRatePercent | 0 | 2025-12-31 | 4 | pure |
EarningsPerShareBasic | 0 | 2025-12-31 | 5 | USD/shares |
EarningsPerShareDiluted | 0 | 2025-12-31 | 5 | USD/shares |
What to be careful about
What this model itself distrusts about AGCC's figures. Written by the derivation as it ran, not added afterwards.
- revenue is annual, not TTM
- operating income is annual, not TTM
- no current stock compensation tagged; treated as zero, so owner earnings are overstated
- no current capital expenditure tagged; treated as zero, so free cash flow is overstated and equals operating cash flow
- invested capital is -6M (cash exceeds equity plus debt), so return on capital is unbounded rather than undefined; scored as maximal
- analyst estimate not used: the consensus itself is a loss
- durability rests on 3 of 4 inputs; not tagged: worst year
- growth rests on 3 of 4 inputs; not tagged: sustained growth