Agencia Comercial Spirits Ltd. Class A(AGCC)
$14.05-0.42 (-2.90%)
AGCC
Agencia Comercial Spirits Ltd. Class A financials statements
$14.05
At close:-0.42 (-2.90%)
Agencia Comercial Spirits Ltd. Class A (AGCC) Ratios
3 Followers
Agencia Comercial Spirits Ltd. Class A Ratios
AGCC's free cash flow for Q4 2025 was $-7.73M. For the 2025 fiscal year, AGCC's free cash flow was increased by $0.00 and operating cash flow was $-7.73M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 |
|---|---|---|---|
| Liquidity Ratios | |||
| Current Ratio | 1.53 | 1.91 | 1.89 |
| Quick Ratio | 1.38 | 0.53 | 0.25 |
| Cash Ratio | 0.87 | 0.03 | 0.09 |
| Solvency Ratio | 0.04 | 0.39 | 0.17 |
| Operating Cash Flow Ratio | -0.41 | -0.12 | -0.20 |
| Short-Term Operating Cash Flow Coverage | -0.60 | -7.96 | -8.88 |
| Net Current Asset Value | $ 9.55M | $ 1.66M | $ 1.17M |
| Leverage Ratios | |||
| Debt-to-Assets Ratio | 0.45 | 0.04 | 0.05 |
| Debt-to-Equity Ratio | 1.29 | 0.07 | 0.10 |
| Debt-to-Capital Ratio | 0.56 | 0.07 | 0.09 |
| Long-Term Debt-to-Capital Ratio | 0.00 | 0.01 | 0.04 |
| Financial Leverage Ratio | 2.86 | 2.06 | 2.23 |
| Debt Service Coverage Ratio | 0.05 | 25.22 | 7.48 |
| Interest Coverage Ratio | 363.48 | 582.76 | 120.72 |
| Debt to Market Cap | 0.08 | 0.00 | 0.00 |
| Interest Debt Per Share | 0.80 | 0.00 | 0.00 |
| Net Debt to EBITDA | -3.66 | 0.08 | -0.00 |
| Profitability Margins | |||
| Gross Profit Margin | 30.43% | 49.86% | 41.02% |
| EBIT Margin | 12.63% | 40.19% | 34.11% |
| EBITDA Margin | 13.74% | 40.70% | 34.99% |
| Operating Profit Margin | 12.63% | 39.98% | 33.71% |
| Pretax Profit Margin | 12.73% | 40.12% | 33.83% |
| Net Profit Margin | 9.82% | 30.71% | 26.97% |
| Continuous Operations Profit Margin | 9.82% | 30.71% | 26.97% |
| Net Income Per EBT | 77.13% | 76.53% | 79.72% |
| EBT Per EBIT | 100.77% | 100.36% | 100.34% |
| Return on Assets (ROA) | 2.16% | 19.92% | 8.85% |
| Return on Equity (ROE) | 6.18% | 41.01% | 19.76% |
| Return on Capital Employed (ROCE) | 7.85% | 50.97% | 23.05% |
| Return on Invested Capital (ROIC) | 2.68% | 38.06% | 17.84% |
| Return on Tangible Assets | 2.16% | 19.92% | 8.85% |
| Earnings Yield | 0.39% | 0.00% | 0.12% |
| Efficiency Ratios | |||
| Receivables Turnover | 1.03 | 3.54 | 17.12 |
| Payables Turnover | 37.20 | 3.81 | 5.87 |
| Inventory Turnover | 1.55 | 0.48 | 0.23 |
| Fixed Asset Turnover | 23.42 | 26.75 | 19.90 |
| Asset Turnover | 0.22 | 0.65 | 0.33 |
| Working Capital Turnover Ratio | 1.09 | 1.69 | 0.00 |
| Cash Conversion Cycle | 579.31 | 767.80 | 1566.94 |
| Days of Sales Outstanding | 353.30 | 103.22 | 21.32 |
| Days of Inventory Outstanding | 235.82 | 760.43 | 1607.81 |
| Days of Payables Outstanding | 9.81 | 95.85 | 62.19 |
| Operating Cycle | 589.12 | 863.65 | 1629.13 |
| Cash Flow Ratios | |||
| Operating Cash Flow Per Share | -0.47 | 0.00 | -0.01 |
| Free Cash Flow Per Share | -0.47 | 0.00 | -0.01 |
| Dividend Paid and CapEx Coverage Ratio | 0.00 | 0.00 | 0.00 |
| Capital Expenditure Coverage Ratio | 0.00 | 0.00 | 0.00 |
| Operating Cash Flow Coverage Ratio | -0.59 | -1.69 | -2.18 |
| Operating Cash Flow to Sales Ratio | -1.21 | -0.09 | -0.31 |
| Free Cash Flow Yield | -4.83% | 0.00% | -0.13% |
| Valuation Ratios | |||
| Price-to-Earnings (P/E) Ratio | 254.83 | 0.00 | 862.52 |
| Price-to-Sales (P/S) Ratio | 25.02 | 0.00 | 232.60 |
| Price-to-Book (P/B) Ratio | 15.74 | 0.00 | 170.43 |
| Price-to-Free Cash Flow (P/FCF) Ratio | -20.71 | 0.00 | -751.81 |
| Price-to-Operating Cash Flow Ratio | -20.71 | 0.00 | -751.81 |
| Price-to-Earnings Growth (PEG) Ratio | -6.61 | 0.00 | 0.00 |
| Enterprise Value Multiple | 178.53 | 0.08 | 664.79 |
| Enterprise Value | 152.19M | 85.34K | 206.39M |
| EV to EBITDA | 178.53 | 0.08 | 664.79 |
| EV to Sales | 24.52 | 0.03 | 232.60 |
| EV to Free Cash Flow | -20.30 | -0.36 | -751.81 |
| EV to Operating Cash Flow | -20.30 | -0.36 | -751.81 |
| Tangible Book Value Per Share | 0.62 | 0.00 | 0.04 |
| Shareholders’ Equity Per Share | 0.62 | 0.00 | 0.04 |
| Tax and Other Ratios | |||
| Effective Tax Rate | 0.23 | 0.23 | 0.20 |
| Revenue Per Share | 0.39 | 0.00 | 0.03 |
| Net Income Per Share | 0.04 | 0.00 | 0.01 |
| Tax Burden | 0.77 | 0.77 | 0.80 |
| Interest Burden | 1.01 | 1.00 | 0.99 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.18 | 0.10 | 0.06 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 |
| Income Quality | -12.30 | -0.30 | -1.15 |
Currency in USD
