AGCC (Agencia Comercial Spirits) Receivables Turnover: 1.62 (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 Receivables Turnover?

Agencia Comercial Spirits AGCC -2.40% 21 Receivables Turnover is 1.62 as of Dec. 2025. 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 worse than 91.39% on this metric.

The Receivables Turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by average Accounts Receivable. An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. Agencia Comercial Spirits's Revenue for the six months ended in Dec. 2025 was $4.32 Mil. Agencia Comercial Spirits's average Accounts Receivable for the six months ended in Dec. 2025 was $2.67 Mil. Hence, Agencia Comercial Spirits's Receivables Turnover for the six months ended in Dec. 2025 was 1.62.


Agencia Comercial Spirits  (NAS:AGCC) Receivables Turnover Explanation

An efficient company has a higher accounts receivable turnover ratio while an inefficient company has a lower ratio. This metric is commonly used to compare companies within the same industry to check whether they are on par with their competitors.


Agencia Comercial Spirits Receivables Turnover Related Terms


Agencia Comercial Spirits Receivables Turnover Historical Data

* Premium members only.

The historical data trend for Agencia Comercial Spirits's Receivables Turnover 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 Receivables Turnover Chart

Agencia Comercial Spirits Annual Data
Trend Dec23 Dec24 Dec25
Receivables Turnover
0.00 3.53 2.64

Agencia Comercial Spirits Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Receivables Turnover 0.00 0.00 1.61 1.81 1.62

AGCC vs SNDL, MGPI, CWGL: Receivables Turnover Comparison

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

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

* The bar in red indicates where Agencia Comercial Spirits's Receivables Turnover falls into.


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

Receivables Turnover measures the number of times a company collects its average accounts receivable balance.

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

Receivables Turnover (A: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (A: Dec. 2025 ) / ((Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count )
=6.206 / ((0.718 + 3.989) / 2 )
=6.206 / 2.3535
=2.64

Agencia Comercial Spirits's Receivables Turnover for the quarter that ended in Dec. 2025 is calculated as

Receivables Turnover (Q: Dec. 2025 )
=Revenue / Average Accounts Receivable
=Revenue (Q: Dec. 2025 ) / ((Accounts Receivable (Q: Jun. 2025 ) + Accounts Receivable (Q: Dec. 2025 )) / count )
=4.323 / ((1.36 + 3.989) / 2 )
=4.323 / 2.6745
=1.62

* 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 Receivables Turnover →
What does a Receivables Turnover of 1.62 mean?
Agencia Comercial Spirits (AGCC) has a Receivables Turnover of 1.62 as of Dec. 2025. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Agencia Comercial Spirits and its competitors. According to the industry distribution chart, Agencia Comercial Spirits ranks #191 out of 209 companies in the Beverages - Alcoholic industry, placing it in the top 91.4%.
Is Agencia Comercial Spirits' Receivables Turnover too high?
Agencia Comercial Spirits' current Receivables Turnover is 1.62. The Beverages - Alcoholic industry median Receivables Turnover is 7.88. Agencia Comercial Spirits' value of 1.62 is 79.4% below this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #191 out of 209 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' Receivables Turnover compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #191 out of 209 companies for Receivables Turnover. This places Agencia Comercial Spirits in the lower half of its industry. The industry median Receivables Turnover is 7.88. Agencia Comercial Spirits' value of 1.62 is 79.4% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Receivables Turnover for a Beverages - Alcoholic company?
The median Receivables Turnover among Beverages - Alcoholic companies is 7.88, based on 209 companies in the industry. Companies in the top quartile (top 25%) have a Receivables Turnover significantly above this median, while those in the bottom quartile fall well below. However, Receivables Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Agencia Comercial Spirits's current Receivables Turnover of 1.62 is 79.4% 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 Receivables Turnover mean?
A high Receivables Turnover can signal that a stock is expensive relative to its fundamentals. The accounts receivables turnover ratio measures the number of times a company collects its average accounts receivable balance. It is calculated as Revenue divided by Average Accounts Receivable. View historical data on Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Receivables Turnover is 7.88 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current Receivables Turnover is 1.62. 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 Receivables Turnover of 1.62. The current Receivables Turnover is 1.62 and 79.4% below the Beverages - Alcoholic industry median of 7.88. 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 Receivables Turnover calculated?
Receivables Turnover is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Receivables Turnover is 1.62 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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