Agencia Comercial Spirits Ltd. key statistics and ratios

In fiscal 2025, Agencia Comercial Spirits Ltd. had return on equity of 10.4%, an operating margin of 12.6%, debt equal to 126.6% of equity and a current ratio of 1.53. Each ratio below is calculated from the figures on its income statement, balance sheet and cash flow pages.

Financial ratios

US$ thousands unless shown otherwise. Fiscal years, plus the last twelve months (LTM) when newer.

Agencia Comercial Spirits Ltd.: financial ratios, annual
Fiscal year	2023Dec 2023	2024Dec 2024	2025Dec 2025
Gross margin	41.0%	49.9%	30.4%
Operating margin	33.7%	40.0%	12.6%
Net margin	27.0%	30.7%	9.8%
Return on equity	19.8%	50.1%	10.4%
Return on assets	—	19.9%	3.8%
Asset turnover	—	0.65	0.39
Current ratio	—	1.91	1.53
Debt to equity	0.0%	2.5%	126.6%
Interest cover (operating income ÷ interest)	120.7x	—	—
Effective tax rate	20.3%	23.5%	22.9%

Returns use average equity or assets over the year. Return on equity is left blank when equity is negative or so small that the ratio says nothing (above ±200%); interest cover is left blank above 200 times. Price-based ratios such as P/E are on the valuation page.

Financial health

5 of 6 checks passed · December 31, 2025

What it owns · $28m

Short-term assets $28mLonger-term assets $0m

What it owes, and who funded it · $28m

Short-term liabilities $18mLonger-term liabilities $0mShareholders' equity $10m

Short-term assets cover short-term liabilities $28m of assets due within a year against $18m of liabilities due within a year.
Short-term assets cover long-term liabilities $28m short-term assets against $126,090 of longer-dated liabilities.
More cash than debt $16m of cash against $36,996 of debt.
Debt below 40% of shareholders' equity Debt is 0% of equity.
Debt burden no higher than five years ago Five-year comparison not available. Not assessable.
A year's operating cash flow covers at least 20% of debt −$7m of operating cash flow against $36,996 of debt.
Operating profit covers interest at least five times over Operating income of $784,029 against $2,157 of interest.

From Agencia Comercial Spirits Ltd.'s latest balance sheet as filed. Checks are fixed, documented rules (methodology), counted only where the company reports the figures — a dot means the filing doesn't break the item out. Descriptions of reported data, not advice.

Moat

Not assessed: fewer than five years of comparable figures in the filings. AI disruption exposure for this industry: Low.

A rules-based reading of reported figures, not a forecast and not investment advice. How the score is built: methodology.

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Figures from Agencia Comercial Spirits Ltd.'s SEC filings (10-K and 10-Q). How we read and check them: methodology and data sources. Not investment advice. Back to Agencia Comercial Spirits Ltd.