AGCC (Agencia Comercial Spirits) Days Inventory: 157.36 (As of Dec. 2025) — 78% Below Median

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AGCC Agencia Comercial Spirits Ltd AGCC
21 GF Score
Price $14.87
! 3 Warning Signs
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What is Agencia Comercial Spirits Days Inventory?

Agencia Comercial Spirits AGCC -3.38% 21 Days Inventory is 157.36 as of Dec. 2025, which is 78% below its 10-year median of 710.50. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review. Among 202 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks worse than 57.92% on this metric.

Days Inventory is also known as Days Sales of Inventory (DSI). Agencia Comercial Spirits's Average Total Inventories for the six months ended in Dec. 2025 was $2.84 Mil. Agencia Comercial Spirits's Cost of Goods Sold for the six months ended in Dec. 2025 was $3.30 Mil. Hence, Agencia Comercial Spirits's Days Inventory for the six months ended in Dec. 2025 was 157.36.

The historical rank and industry rank for Agencia Comercial Spirits's Days Inventory or its related term are showing as below:

AGCC' s Days Inventory Range Over the Past 10 Years
Min: 229.97   Med: 710.5   Max: 1608.65
Current: 234.85

During the past 3 years, Agencia Comercial Spirits's highest Days Inventory was 1608.65. The lowest was 229.97. And the median was 710.50.

AGCC's Days Inventory is ranked worse than
57.92% of 202 companies
in the Beverages - Alcoholic industry
Industry Median: 158.48 vs AGCC: 234.85

Agencia Comercial Spirits's Days Inventory declined from Dec. 2024 (834.15) to Dec. 2025 (157.36).

Warning Sign:

If a company builds up inventory, it may mean it is having difficulties selling its goods.

Inventory Turnover measures how fast the company turns over its inventory within a year. Agencia Comercial Spirits's Inventory Turnover for the six months ended in Dec. 2025 was 1.16.

Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue. Agencia Comercial Spirits's Inventory-to-Revenue for the six months ended in Dec. 2025 was 0.66.


Agencia Comercial Spirits  (NAS:AGCC) Days Inventory Explanation

Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:

1. Inventory Turnover measures how fast the company turns over its inventory within a year.

Agencia Comercial Spirits's Inventory Turnover for the six months ended in Dec. 2025 is calculated as

2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.

Agencia Comercial Spirits's Inventory to Revenue for the six months ended in Dec. 2025 is calculated as

* 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

A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.


Agencia Comercial Spirits Days Inventory Related Terms


Agencia Comercial Spirits Days Inventory Historical Data

* Premium members only.

The historical data trend for Agencia Comercial Spirits's Days Inventory 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 Days Inventory Chart

Agencia Comercial Spirits Annual Data
Trend Dec23 Dec24 Dec25
Days Inventory
1,608.65 710.50 229.97

Agencia Comercial Spirits Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Days Inventory 0.00 607.89 834.15 495.18 157.36

AGCC vs SNDL, MGPI, CWGL: Days Inventory Comparison

For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits's Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Beverages - Alcoholic Industry

For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's Days Inventory distribution charts can be found below:

* The bar in red indicates where Agencia Comercial Spirits's Days Inventory falls into.


AGCC
21GF Score
Agencia Comercial Spirits Ltd AGCC
Days Inventory is just one metric. See GF Score™, valuation, warning signs, and more.
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Agencia Comercial Spirits Days Inventory Calculation

Days Inventory indicates the number of days of goods in sales that a company has in the inventory.

Agencia Comercial Spirits's Days Inventory for the fiscal year that ended in Dec. 2025 is calculated as

Days Inventory (A: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (A: Dec. 2024 ) + Total Inventories (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (2.651 + 2.789) / 2 ) / 4.317*365
=2.72 / 4.317*365
=229.97

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

Days Inventory (Q: Dec. 2025 )
=Average Total Inventories / Cost of Goods Sold*Days in Period
=( (Total Inventories (Q: Jun. 2025 ) + Total Inventories (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (2.895 + 2.789) / 2 ) / 3.296*365 / 2
=2.842 / 3.296*365 / 2
=157.36

* 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.

Frequently Asked Questions Learn more about Days Inventory →
What does a Days Inventory of 157.36 mean?
Agencia Comercial Spirits (AGCC) has a Days Inventory of 157.36 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Agencia Comercial Spirits and its competitors. This is 78% below median its historical median of 710.50. Over the past decade, Agencia Comercial Spirits' Days Inventory has ranged from 229.97 to 1,608.65. According to the industry distribution chart, Agencia Comercial Spirits ranks #117 out of 202 companies in the Beverages - Alcoholic industry, placing it in the top 57.9%.
Is Agencia Comercial Spirits' Days Inventory too high?
Agencia Comercial Spirits' current Days Inventory of 157.36 is 78% below median its 10-year median of 710.50. Over the past 10 years, this metric has ranged from a low of 229.97 to a high of 1,608.65. The Beverages - Alcoholic industry median Days Inventory is 158.48. Agencia Comercial Spirits' value of 157.36 is 0.7% below this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #117 out of 202 companies in the Beverages - Alcoholic industry, which is below 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' Days Inventory compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #117 out of 202 companies for Days Inventory. This places Agencia Comercial Spirits in the lower half of its industry. The industry median Days Inventory is 158.48. Agencia Comercial Spirits' value of 157.36 is 0.7% below this benchmark. Historically, Agencia Comercial Spirits' own Days Inventory has ranged from 229.97 to 1,608.65 over the past decade. While the company's 10-year median is 710.50 vs. the industry median of 158.48, Agencia Comercial Spirits has consistently been below 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 Days Inventory for a Beverages - Alcoholic company?
The median Days Inventory among Beverages - Alcoholic companies is 158.48, based on 202 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Agencia Comercial Spirits's current Days Inventory of 157.36 is 0.7% below 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 Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Days Inventory is 158.48 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current Days Inventory is 157.36, which is 78% below median its own 10-year median of 710.50. 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 Days Inventory of 157.36. The current Days Inventory is 157.36, which is 78% below median its 10-year median of 710.50 and 0.7% below the Beverages - Alcoholic industry median of 158.48. 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 Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Days Inventory is 157.36 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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