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Agencia Comercial SpiritsAGCC -1.10%21 Cash Ratio is 0.87 as of Dec. 2025, which is 867% above its 10-year median of 0.09. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review. Among 199 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks better than 74.87% on this metric.
Agencia Comercial Spirits has a Cash Ratio of 0.87. It indicates that there are more current liabilities than Cash, Cash Equivalents, Marketable Securities, and the company does not have sufficient cash on hand to pay off its short-term debt.
The historical rank and industry rank for Agencia Comercial Spirits's Cash Ratio or its related term are showing as below:
AGCC'
s Cash Ratio Range Over the Past 10 Years
Min: 0.03 Med: 0.09 Max: 0.87
Current: 0.87
During the past 3 years, Agencia Comercial Spirits's highest Cash Ratio was 0.87. The lowest was 0.03. And the median was 0.09.
AGCC's Cash Ratio is ranked better than 74.87% of 199
companies
in the Beverages - Alcoholic industry
Industry Median: 0.33
vs AGCC: 0.87
Agencia Comercial Spirits (NAS:AGCC) Cash Ratio Explanation
The cash ratio is more conservative than other liquidity ratios, such as Quick Ratio and Current Ratio, because it only considers a company's most liquid resources. The numerator of cash ratio only considers Cash, Cash Equivalents and marketable securities. Other current assets, such as accounts receivable and inventories, are not included. The rationale is that these assets may require time to be transformed into cash, and the amount of money received is also uncertain.
The cash ratio shows a company’s ability to pay all current liabilities immediately without selling or liquidating other assets. Generally speaking, a higher cash ratio suggests the company has a stronger ability to cover its short-term debt. However, a high cash ratio could also indicate inefficient management: the company is inefficient in making full utilization of cash to invest protential profitable project. It may also suggest that the company is not confident about future profitability.
In general, the higher the cash ratio, the better the company's liquidity position.
Agencia Comercial Spirits Cash Ratio Related Terms
Agencia Comercial Spirits Cash Ratio Historical Data
* 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 Cash Ratio Chart
Agencia Comercial Spirits Annual Data
Trend
Dec23
Dec24
Dec25
Cash Ratio
0.09
0.03
0.87
Agencia Comercial Spirits Semi-Annual Data
Dec23
Jun24
Dec24
Jun25
Dec25
Cash Ratio
0.09
0.00
0.03
0.27
0.87
AGCC vs SNDL, MGPI, CWGL: Cash Ratio Comparison
For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits's Cash Ratio, along with its competitors' market caps and Cash Ratio data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Agencia Comercial Spirits Cash Ratio vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's Cash Ratio distribution charts can be found below:
* The bar in red indicates where Agencia Comercial Spirits's Cash Ratio falls into.
* 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 (AGCC) has a Cash Ratio of 0.87 as of Dec. 2025. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Agencia Comercial Spirits and its competitors. This is 867% above median its historical median of 0.09. Over the past decade, Agencia Comercial Spirits' Cash Ratio has ranged from 0.03 to 0.87. According to the industry distribution chart, Agencia Comercial Spirits ranks #50 out of 199 companies in the Beverages - Alcoholic industry, placing it in the top 25.1%.
Is Agencia Comercial Spirits' Cash Ratio too high?
Agencia Comercial Spirits' current Cash Ratio of 0.87 is 867% above median its 10-year median of 0.09. Over the past 10 years, this metric has ranged from a low of 0.03 to a high of 0.87. The Beverages - Alcoholic industry median Cash Ratio is 0.33. Agencia Comercial Spirits' value of 0.87 is 163.6% above this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #50 out of 199 companies in the Beverages - Alcoholic industry, which is above the industry midpoint. 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' Cash Ratio compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #50 out of 199 companies for Cash Ratio. This puts Agencia Comercial Spirits in the upper half of its industry. The industry median Cash Ratio is 0.33. Agencia Comercial Spirits' value of 0.87 is 163.6% above this benchmark. Historically, Agencia Comercial Spirits' own Cash Ratio has ranged from 0.03 to 0.87 over the past decade. While the company's 10-year median is 0.09 vs. the industry median of 0.33, Agencia Comercial Spirits has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Ratio for a Beverages - Alcoholic company?
The median Cash Ratio among Beverages - Alcoholic companies is 0.33, based on 199 companies in the industry. Companies in the top quartile (top 25%) have a Cash Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cash Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Agencia Comercial Spirits's current Cash Ratio of 0.87 is 163.6% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Ratio mean?
A high Cash Ratio can signal that a stock is expensive relative to its fundamentals. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Cash Ratio is 0.33 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current Cash Ratio is 0.87, which is 867% above median its own 10-year median of 0.09. 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 Cash Ratio of 0.87. The current Cash Ratio is 0.87, which is 867% above median its 10-year median of 0.09 and 163.6% above the Beverages - Alcoholic industry median of 0.33. 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 Cash Ratio calculated?
Cash Ratio is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Cash Ratio is 0.87 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 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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