AGCC · CIK 0002060016 · FY2025 live · 2025-12-31
Agencia Comercial Spirits Ltd.
View as
Model
Z″
FY2025
3.27
Zone
Safe
Prior
—
Market DD
—
1y PD
—
3.27
Classic Z 1.16
Z″ 3.27 · distress below 1.10, grey to 2.60, safe above.
Z″ factor contributions
X1 Working capital / assets
Short-term liquidity. Carries more weight in Z″ than in classic Z.
0.346.56 × = 2.25X2 Retained earnings / assets
Cushion from years of profits. Share buybacks can push this negative at otherwise healthy firms.
0.083.26 × = 0.27X3 EBIT / assets
Operating return on assets. Highest weight in Z″.
0.036.72 × = 0.19X4 Book equity / liabilities
Book equity versus the liability stack. Sales / assets is omitted so asset-light names keep turnover from dragging the score.
0.541.05 × = 0.56
Five-year path
Need two annual 10-Ks to draw a path. The desk will pull this issuer’s filings.
Meridian Rank
60.91
0–100 · Z″ family
Book standing
74
Year change
—
Market PD
—
O-score
26
Events on this name
Same published rows as Today.
Approaching grey
watch · 41
- Live score: — → 3.27
- Cut: — → 1.10
Overview
rule-v1
Agencia Comercial Spirits Ltd. is on Z″ at 3.27 (safe) for FY2025, from an SEC 10-K. Working capital / assets is the line that sets the print. This is the first live year on the desk. No market tape loaded. Z″ omits sales/assets so asset-light names keep turnover from dragging the score. X4 is book equity on every name.
Book screen Safe; market PD —. Market PD has not been priced on this name.
Market DD · naive Merton
No market tape yet.
Pull a year of closes (Yahoo, Nasdaq if Yahoo is limited) and size equity from Nasdaq cap or EDGAR shares. Distance-to-default and 1-year PD stay blank until then.
Sector peers
Closest Z″ scores · 75th percentile in Consumer.
Filing line items
Current assets
$28M
Total assets
$28M
Current liabilities
$18M
Total liabilities
$18M
Working capital
$10M
Retained earnings
$2M
EBIT
$784K
Total sales
$6M
Book equity
$10M
Accession 0001213900-26-050040. Live rank is the latest 10-K on EDGAR (FY2025, period 2025-12-31). Z″ is the live score. View as is a display overlay. X4 is book equity. Pulled 13 Sept 2026.