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Agencia Comercial SpiritsAGCC -3.38%21 Days Payable is 25.77 as of Dec. 2025, which is 58% below its 10-year median of 60.64. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review. Among 201 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks worse than 84.58% on this metric.
* 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 Payable Chart
Agencia Comercial Spirits Annual Data
Trend
Dec23
Dec24
Dec25
Days Payable
62.11
60.64
19.02
Agencia Comercial Spirits Semi-Annual Data
Dec23
Jun24
Dec24
Jun25
Dec25
Days Payable
0.00
23.47
105.09
102.59
25.77
AGCC vs SNDL, MGPI, CWGL: Days Payable Comparison
For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits's Days Payable, along with its competitors' market caps and Days Payable 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 Payable vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's Days Payable distribution charts can be found below:
* The bar in red indicates where Agencia Comercial Spirits's Days Payable falls into.
Agencia Comercial Spirits Days Payable Calculation
Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.
Agencia Comercial Spirits's Days Payable for the fiscal year that 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.
Agencia Comercial Spirits (AGCC) has a Days Payable of 25.77 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Agencia Comercial Spirits and its competitors. This is 58% below median its historical median of 60.64. Over the past decade, Agencia Comercial Spirits' Days Payable has ranged from 19.02 to 62.11. According to the industry distribution chart, Agencia Comercial Spirits ranks #170 out of 201 companies in the Beverages - Alcoholic industry, placing it in the top 84.6%.
Is Agencia Comercial Spirits' Days Payable too high?
Agencia Comercial Spirits' current Days Payable of 25.77 is 58% below median its 10-year median of 60.64. Over the past 10 years, this metric has ranged from a low of 19.02 to a high of 62.11. The Beverages - Alcoholic industry median Days Payable is 81.26. Agencia Comercial Spirits' value of 25.77 is 68.3% below this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #170 out of 201 companies in the Beverages - Alcoholic industry, which is in the bottom quartile relative to peers. 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 Payable compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #170 out of 201 companies for Days Payable. This places Agencia Comercial Spirits in the lower half of its industry. The industry median Days Payable is 81.26. Agencia Comercial Spirits' value of 25.77 is 68.3% below this benchmark. Historically, Agencia Comercial Spirits' own Days Payable has ranged from 19.02 to 62.11 over the past decade. While the company's 10-year median is 60.64 vs. the industry median of 81.26, 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 Payable for a Beverages - Alcoholic company?
The median Days Payable among Beverages - Alcoholic companies is 81.26, based on 201 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Agencia Comercial Spirits's current Days Payable of 25.77 is 68.3% 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 Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Days Payable is 81.26 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current Days Payable is 25.77, which is 58% below median its own 10-year median of 60.64. 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 Payable of 25.77. The current Days Payable is 25.77, which is 58% below median its 10-year median of 60.64 and 68.3% below the Beverages - Alcoholic industry median of 81.26. 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 Payable calculated?
Days Payable is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Days Payable is 25.77 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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