AGCC (Agencia Comercial Spirits) EBIT: $0.79 Mil (TTM As of Dec. 2025)

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AGCC Agencia Comercial Spirits Ltd AGCC
21 GF Score
Price $15.02
! 3 Warning Signs
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What is Agencia Comercial Spirits EBIT?

Agencia Comercial Spirits AGCC -2.40% 21 EBIT is $0.79 Mil as of Dec. 2025. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review.

Agencia Comercial Spirits's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was $0.25 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was $0.79 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Agencia Comercial Spirits's annualized ROC % for the quarter that ended in Dec. 2025 was 4.95%. Agencia Comercial Spirits's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 14.60%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Agencia Comercial Spirits's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 0.23%.

Agencia Comercial Spirits  (NAS:AGCC) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Agencia Comercial Spirits's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=0.542 * ( 1 - 28.11% )/( (2.793 + 12.96)/ 2 )
=0.3896438/7.8765
=4.95 %

where

Invested Capital(Q: Jun. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=6.594 - 2.976 - ( 0.825 - max(0, 3.092 - 5.756+0.825))
=2.793

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=28.215 - 5.576 - ( 15.825 - max(0, 18.221 - 27.9+15.825))
=12.96

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

Agencia Comercial Spirits's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=0.498/( ( (0.25 + max(1.893, 0)) + (0.265 + max(4.414, 0)) )/ 2 )
=0.498/( ( 2.143 + 4.679 )/ 2 )
=0.498/3.411
=14.60 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(1.36 + 2.895 + 0.639) - (2.976 + 0.026 + -0.00099999999999989)
=1.893

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(3.989 + 2.789 + 3.279) - (5.576 + 0.068 + -0.0010000000000012)
=4.414

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Agencia Comercial Spirits's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=0.792/339.132
=0.23 %

* 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 EBIT Related Terms

Agencia Comercial Spirits EBIT Historical Data

* Premium members only.

The historical data trend for Agencia Comercial Spirits's EBIT 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 EBIT Chart

Agencia Comercial Spirits Annual Data
Trend Dec23 Dec24 Dec25
EBIT
0.30 1.02 0.79

Agencia Comercial Spirits Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
EBIT 0.00 0.59 0.43 0.54 0.25

AGCC vs SNDL, MGPI, CWGL: EBIT Comparison

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

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

* The bar in red indicates where Agencia Comercial Spirits's EV-to-EBIT falls into.


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

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $0.79 Mil.

* 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 EBIT →
What does a EBIT of $0.79 Mil mean?
Agencia Comercial Spirits (AGCC) has a EBIT of $0.79 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Agencia Comercial Spirits.
Is Agencia Comercial Spirits' EBIT too high?
Agencia Comercial Spirits' current EBIT is $0.79 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' EBIT compare to SNDL and MGPI?
Agencia Comercial Spirits' EBIT of $0.79 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 EBIT for a Beverages - Alcoholic company?
A good EBIT depends on the Beverages - Alcoholic industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Agencia Comercial Spirits. Agencia Comercial Spirits's current EBIT is $0.79 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 EBIT of $0.79 Mil. The current EBIT is $0.79 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 EBIT calculated?
EBIT is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current EBIT is $0.79 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

Get the complete analysis for AGCC

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

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