AGCC (Agencia Comercial Spirits) Accounts Receivable: $3.99 Mil (As of Dec. 2025)

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AGCC Agencia Comercial Spirits Ltd AGCC
21 GF Score
Price $13.93
! 3 Warning Signs
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What is Agencia Comercial Spirits Accounts Receivable?

Agencia Comercial Spirits AGCC +1.22% 21 Accounts Receivable is $3.99 Mil as of Dec. 2025. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review.

Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Agencia Comercial Spirits's accounts receivables for the quarter that ended in Dec. 2025 was $3.99 Mil.

Accounts receivable can be measured by Days Sales Outstanding. Agencia Comercial Spirits's Days Sales Outstanding for the quarter that ended in Dec. 2025 was 168.40.

In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Agencia Comercial Spirits's Net-Net Working Capital per share for the quarter that ended in Dec. 2025 was $0.09.

Agencia Comercial Spirits Accounts Receivable Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.

Agencia Comercial Spirits's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=3.989/4.323*91
=168.40

2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Agencia Comercial Spirits's accounts receivable are only considered to be worth 75% of book value:

Agencia Comercial Spirits's Net-Net Working Capital Per Share for the quarter that ended in Dec. 2025 is calculated as:

Net-Net Working Capital Per Share
=(Cash And Cash Equivalents+0.75 * Accounts Receivable+0.5 * Total Inventories-Total Liabilities
-Preferred Stock-Minority Interest)/Shares Outstanding (EOP)
=(15.825+0.75 * 3.989+0.5 * 2.789-18.348
-0-0)/19.877
=0.09

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Be Aware

Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.

If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.

Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.

Agencia Comercial Spirits Accounts Receivable Related Terms

Agencia Comercial Spirits Accounts Receivable Historical Data

* Premium members only.

The historical data trend for Agencia Comercial Spirits's Accounts Receivable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Agencia Comercial Spirits Accounts Receivable Chart

Agencia Comercial Spirits Annual Data
Trend Dec23 Dec24 Dec25
Accounts Receivable
0.00 0.72 3.99

Agencia Comercial Spirits Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Accounts Receivable 0.00 0.00 0.72 1.36 3.99
AGCC
21GF Score
Agencia Comercial Spirits Ltd AGCC
Accounts Receivable is just one metric. See GF Score™, valuation, warning signs, and more.
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Agencia Comercial Spirits Accounts Receivable Calculation

Accounts Receivable is money owed to a business by customers and shown on its Balance Sheet as an asset.

Frequently Asked Questions Learn more about Accounts Receivable →
What does a Accounts Receivable of $3.99 Mil mean?
Agencia Comercial Spirits (AGCC) has a Accounts Receivable of $3.99 Mil as of Dec. 2025. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Agencia Comercial Spirits and its competitors.
Is Agencia Comercial Spirits' Accounts Receivable too high?
Agencia Comercial Spirits' current Accounts Receivable is $3.99 Mil. Overall, Agencia Comercial Spirits has a GF Score™ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Agencia Comercial Spirits' Accounts Receivable compare to SNDL and MGPI?
Agencia Comercial Spirits' Accounts Receivable of $3.99 Mil can be compared against companies in the Beverages - Alcoholic industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Beverages - Alcoholic company?
A good Accounts Receivable depends on the Beverages - Alcoholic industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Agencia Comercial Spirits and its competitors. Agencia Comercial Spirits's current Accounts Receivable is $3.99 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Agencia Comercial Spirits stock overvalued right now?
Agencia Comercial Spirits (AGCC) has a current Accounts Receivable of $3.99 Mil. The current Accounts Receivable is $3.99 Mil. Agencia Comercial Spirits' overall GF Score™ is 21/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Accounts Receivable is $3.99 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Agencia Comercial Spirits Business Description

Address No. 23-1, Shenzun Road, Shengang District, Taichung, TWN, 429014
Agencia Comercial Spirits Ltd specializes in the procurement, distribution, and sale of high-quality whiskies, including both bottled and cask whisky in both Taiwan and international markets. The company's product portfolio includes the distribution of bottled whisky, raw cask whisky, and proprietary brand whisky.
21GF Score

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Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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