Income statement, balance sheet and cash flow statement for the last 3 fiscal years, taken from the XBRL data Agencia Comercial Spirits Ltd. files with the SEC in its annual reports.
In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.
Income statement
FY2023
FY2025
FY2025
Revenue
0.89
2.54
6.21
Cost of revenue
0.52
1.27
4.32
Gross profit
0.36
1.27
1.89
Selling and marketing
0.01
0.05
0.15
General and administrative
0.05
0.21
0.96
Operating expenses
0.06
0.25
1.1
Operating income
0.3
1.01
0.78
Interest expense
0
0
0
Interest income
0
0
0
Pre-tax income
0.3
1.02
0.79
Income tax
0.06
0.24
0.18
Net income
0.24
0.78
0.61
EPS, basic
0.02
0.06
0.04
EPS, diluted
0.02
0.06
0.04
Shares, basic (weighted)
12.5
12.5
15.9
Shares, diluted (weighted)
12.5
12.5
15.9
Balance sheet
FY2023
FY2025
FY2025
Cash and equivalents
0.13
0.05
15.8
Receivables
0.72
3.99
Inventory
2.65
2.79
Other current assets
0.24
5.3
Total current assets
3.67
27.9
Lease right-of-use assets
0.09
0.15
Intangible assets
0.05
Total assets
3.91
28.2
Accounts payable
0.33
0.12
Deferred revenue
0.3
0.02
0.07
Short-term debt
0.03
0.02
Total current liabilities
1.92
18.2
Long-term debt
0.02
Lease liabilities
0.07
0.07
Total liabilities
2.01
18.3
Total debt
0.05
0.02
Paid-in capital
0.17
7.52
Retained earnings
1.75
2.3
Other comprehensive income
-0.12
-0.11
Shareholders' equity
1.21
1.9
9.87
Total equity
1.21
1.9
9.87
Total liabilities and equity
3.91
28.2
Cash flow statement
FY2023
FY2025
FY2025
Net income
0.24
0.78
0.61
Change in receivables
0.24
-0.72
-3.27
Change in inventory
-1.1
-0.52
-0.02
Change in payables
0.09
0.27
-0.23
Cash from operations
-0.27
-0.24
-7.5
Cash from investing
0.49
Debt repaid
-0.03
-0.03
-0.03
Stock issued
8.26
Cash from financing
-0.16
0.19
23.3
Exchange rate effect
0
-0.03
-0.06
Net change in cash
0.06
-0.05
15.8
Interest paid
0
0
0
Income taxes paid
0.06
0.24
0.16
Key metrics
Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $15.00 on September 25, 2026.
Profitability
Metric
Value
How it is calculated
Gross margin
30.4%
Gross profit / revenue.
Operating margin
12.6%
Operating income / revenue.
Pre-tax margin
12.7%
Pre-tax income / revenue.
Net margin
9.8%
Net income / revenue.
Operating cash flow margin
-120.8%
Cash from operations / revenue.
Effective tax rate
22.9%
Income tax / pre-tax income, when pre-tax income is positive.
Return on equity (ROE)
10.4%
Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)
3.8%
Net income / average total assets.
Growth
Metric
Value
How it is calculated
Revenue growth, 1y
144.6%
Revenue vs the same period a year earlier. Only from a positive base.
Gross profit growth, 1y
49.3%
Gross profit vs the same period a year earlier. Only from a positive base.
Operating income growth, 1y
-22.7%
Operating income vs the same period a year earlier. Only from a positive base.
Net income growth, 1y
-21.8%
Net income vs the same period a year earlier. Only from a positive base.
EPS growth, 1y
-38.5%
EPS vs the same period a year earlier. Only from a positive base.
Book value growth, 1y
419.3%
Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y
621.1%
Total assets vs the same period a year earlier. Only from a positive base.
Share count change, 1y
27.3%
Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
1.53x
Current assets / current liabilities.
Quick ratio
1.09x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
0.87x
(Cash + short-term investments) / current liabilities.
Debt / equity
0.00x
Total debt / shareholders' equity. Not shown when equity is negative.
Debt / assets
0.1%
Total debt / total assets.
Liabilities / assets
65.0%
Total liabilities / total assets.
Net debt
-$15.8M
Total debt - cash - short-term investments. Negative means more cash than debt.
Days inventory + days sales outstanding - days payables.
Per share
Metric
Value
How it is calculated
EPS, diluted
$0.04
Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
EPS, basic
$0.04
Net income per basic share, as reported (split-adjusted).
Revenue per share
$0.39
Revenue / diluted weighted shares.
Operating cash flow per share
-$0.47
Cash from operations / diluted weighted shares.
Book value per share
$0.62
Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Market cap + total debt - cash - short-term investments.
P/E
918x
Market cap / net income. Only when net income is positive.
P/S
90.1x
Market cap / revenue.
P/B
56.7x
Market cap / shareholders' equity. Only when equity is positive.
Price / tangible book
57.0x
Market cap / tangible book value, when positive.
EV/Sales
87.6x
Enterprise value / revenue.
EV/EBIT
693x
Enterprise value / operating income, when both are positive.
Earnings yield
0.1%
Net income / market cap (the inverse of P/E).
What was Agencia Comercial Spirits Ltd.'s revenue in fiscal 2025?
Agencia Comercial Spirits Ltd. reported revenue of $6.2M for fiscal 2025, 144.6% higher than the year before.
Was Agencia Comercial Spirits Ltd. profitable in fiscal 2025?
Yes. Net income was $609.4K, a net margin of 9.8%.
Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.