Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Agencia Comercial SpiritsAGCC -2.40%21 Pretax Margin % is 5.76% as of Dec. 2025, which is 83% below its 10-year median of 33.82. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review. Among 209 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks better than 64.11% on this metric.
The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.
The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.
It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.
The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.
Agencia Comercial Spirits Pretax Margin % Related Terms
Agencia Comercial Spirits Pretax Margin % 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 Pretax Margin % Chart
Agencia Comercial Spirits Annual Data
Trend
Dec23
Dec24
Dec25
Pretax Margin %
33.82
40.11
12.73
Agencia Comercial Spirits Semi-Annual Data
Dec23
Jun24
Dec24
Jun25
Dec25
Pretax Margin %
0.00
42.62
37.14
28.72
5.76
AGCC vs SNDL, MGPI, CWGL: Pretax Margin % Comparison
For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits's Pretax Margin %, along with its competitors' market caps and Pretax Margin % 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 Pretax Margin % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's Pretax Margin % distribution charts can be found below:
* The bar in red indicates where Agencia Comercial Spirits's Pretax Margin % 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 Pretax Margin % of 5.76% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Agencia Comercial Spirits and its competitors. This is 83% below median its historical median of 33.82. Over the past decade, Agencia Comercial Spirits' Pretax Margin % has ranged from 12.73 to 40.11. According to the industry distribution chart, Agencia Comercial Spirits ranks #75 out of 209 companies in the Beverages - Alcoholic industry, placing it in the top 35.9%.
Is Agencia Comercial Spirits' Pretax Margin % too high?
Agencia Comercial Spirits' current Pretax Margin % of 5.76% is 83% below median its 10-year median of 33.82. Over the past 10 years, this metric has ranged from a low of 12.73 to a high of 40.11. The Beverages - Alcoholic industry median Pretax Margin % is 6.19. Agencia Comercial Spirits' value of 5.76% is 6.9% below this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #75 out of 209 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' Pretax Margin % compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #75 out of 209 companies for Pretax Margin %. This puts Agencia Comercial Spirits in the upper half of its industry. The industry median Pretax Margin % is 6.19. Agencia Comercial Spirits' value of 5.76% is 6.9% below this benchmark. Historically, Agencia Comercial Spirits' own Pretax Margin % has ranged from 12.73 to 40.11 over the past decade. While the company's 10-year median is 33.82 vs. the industry median of 6.19, 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 Pretax Margin % for a Beverages - Alcoholic company?
The median Pretax Margin % among Beverages - Alcoholic companies is 6.19, based on 209 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Agencia Comercial Spirits's current Pretax Margin % of 5.76% is 6.9% 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Pretax Margin % is 6.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current Pretax Margin % is 5.76%, which is 83% below median its own 10-year median of 33.82. 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 Pretax Margin % of 5.76%. The current Pretax Margin % is 5.76%, which is 83% below median its 10-year median of 33.82 and 6.9% below the Beverages - Alcoholic industry median of 6.19. 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 Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Pretax Margin % is 5.76% 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
Get the complete analysis for AGCC
Pretax Margin % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
AGCC has been successfully added to your 
