# Agencia Comercial Spirits Ltd Class A (AGCC) fundamentals

Data as of 2026-09-08. NASDAQ, United States. Sector: Consumer Defensive / Beverages. Price $14.43, market value $329 million.

## Valuation
- **P/E (trailing): 360.8×** (5-yr avg 254.8×, 3-yr avg 254.8×). Agencia Comercial Spirits Ltd Class A trades at 360.8× trailing earnings, well above its own five-year average of 254.8×: investors are paying up relative to the company's past. The Consumer Defensive median in the September 2026 study was 20.1×.
- **Price / sales: 53.0×**. Each dollar of revenue is priced at 53.0×, a level that requires very high margins or very fast growth to justify.
- **Price / book: 29.1×**. The shares trade at 29.1× book value; most of the value is in earnings power and intangibles rather than the balance sheet.
- **Earnings yield: 0.3%**. The inverse of the P/E: 0.3% of the price is earned each year.

## Profitability
- **Gross margin: 30.4%**. Agencia Comercial Spirits Ltd Class A keeps 30.4% of revenue after the direct cost of what it sells.
- **Operating margin: 12.6%**. 12.6% of revenue is left after running the business.
- **Net margin: 9.8%**. 9.8% of each dollar of sales reaches the bottom line.
- **Return on equity: 6.2%**. 6.2% on shareholders' equity is weak; the business earns little on the capital its owners have in it.
- **Return on invested capital: -10.5%**. Return on all capital, debt included, is -10.5%: close to or below the cost of capital, so growth may not create value.
- **Return on assets: 2.2%**. Each dollar of assets produces 2.2% of profit.

## Growth
- **Revenue growth (1 yr): 144.6%**. Revenue grew 144.6% over the last year.
- **EPS growth (1 yr): -38.5%**. Earnings per share fell 38.5%, slower than revenue, so margins compressed.

## Financial health
- **Debt to equity: 0.00**. Debt is 0.00 times equity: a conservative balance sheet.
- **Altman Z-score: 11.55**. A Z-score of 11.55 places the company in the safe zone for bankruptcy risk.
- **Piotroski F-score: 2/9**. 2 of 9 checks pass: weak or deteriorating financials.

## Dividends
- **Dividend: none**. Agencia Comercial Spirits Ltd Class A does not currently pay a dividend.

## Price and momentum
- **From 52-week high: -43.9%** (294.3% above the low). Trading 44% below its 52-week high, deep in a drawdown.
- **200-day average: above**. The price sits above its 200-day moving average, the usual definition of an uptrend.
- **RSI (14-day): 45**. An RSI of 45 is neutral.
- **Beta (1 yr): 1.12** (volatility 122%). Beta of 1.12 against the S&P 500: the shares move roughly with the market.

Live score and charts: https://foliofundamentals.com/analyzer?s=AGCC · Page: https://foliofundamentals.com/stocks/agcc

Not investment advice.