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Agencia Comercial SpiritsAGCC -2.40%21 Return-on-Tangible-Asset is 2.06% as of Dec. 2025, which is 77% below its 10-year median of 8.84. GuruFocus rates AGCC with a GF Scoreâ„¢ of 21/100. The stock has 3 warning signs investors should review. Among 212 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks better than 56.6% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. Agencia Comercial Spirits's annualizedNet Income for the quarter that ended in Dec. 2025 was $0.36 Mil. Agencia Comercial Spirits's average total tangible assets for the quarter that ended in Dec. 2025 was $17.35 Mil. Therefore, Agencia Comercial Spirits's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 2.06%.
The historical rank and industry rank for Agencia Comercial Spirits's Return-on-Tangible-Asset or its related term are showing as below:
AGCC'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 3.8 Med: 8.84 Max: 23.54
Current: 4.73
During the past 3 years, Agencia Comercial Spirits's highest Return-on-Tangible-Asset was 23.54%. The lowest was 3.80%. And the median was 8.84%.
AGCC's Return-on-Tangible-Asset is ranked better than 56.6% of 212
companies
in the Beverages - Alcoholic industry
Industry Median: 3.1
vs AGCC: 4.73
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companyÂ’s earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companyÂ’s tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
Agencia Comercial Spirits Return-on-Tangible-Asset Related Terms
Agencia Comercial Spirits Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Agencia Comercial Spirits's Return-on-Tangible-Asset 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.
AGCC vs SNDL, MGPI, CWGL: Return-on-Tangible-Asset Comparison
For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Return-on-Tangible-Asset vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Agencia Comercial Spirits's Return-on-Tangible-Asset 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is two times the semi-annual (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 2.06% mean?
Agencia Comercial Spirits (AGCC) has a Return-on-Tangible-Asset of 2.06% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Agencia Comercial Spirits and its competitors. This is 77% below median its historical median of 8.84. Over the past decade, Agencia Comercial Spirits' Return-on-Tangible-Asset has ranged from 3.80 to 23.54. According to the industry distribution chart, Agencia Comercial Spirits ranks #92 out of 212 companies in the Beverages - Alcoholic industry, placing it in the top 43.4%.
Is Agencia Comercial Spirits' Return-on-Tangible-Asset too high?
Agencia Comercial Spirits' current Return-on-Tangible-Asset of 2.06% is 77% below median its 10-year median of 8.84. Over the past 10 years, this metric has ranged from a low of 3.80 to a high of 23.54. The Beverages - Alcoholic industry median Return-on-Tangible-Asset is 3.10. Agencia Comercial Spirits' value of 2.06% is 33.5% below this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #92 out of 212 companies in the Beverages - Alcoholic industry, which is above the industry midpoint. Overall, Agencia Comercial Spirits has a GF Scoreâ„¢ of 21/100, reflecting its overall financial health beyond just this single metric.
How does Agencia Comercial Spirits' Return-on-Tangible-Asset compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #92 out of 212 companies for Return-on-Tangible-Asset. This puts Agencia Comercial Spirits in the upper half of its industry. The industry median Return-on-Tangible-Asset is 3.10. Agencia Comercial Spirits' value of 2.06% is 33.5% below this benchmark. Historically, Agencia Comercial Spirits' own Return-on-Tangible-Asset has ranged from 3.80 to 23.54 over the past decade. While the company's 10-year median is 8.84 vs. the industry median of 3.10, 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 Return-on-Tangible-Asset for a Beverages - Alcoholic company?
The median Return-on-Tangible-Asset among Beverages - Alcoholic companies is 3.10, based on 212 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Agencia Comercial Spirits's current Return-on-Tangible-Asset of 2.06% is 33.5% 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Return-on-Tangible-Asset is 3.10 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current Return-on-Tangible-Asset is 2.06%, which is 77% below median its own 10-year median of 8.84. 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 Return-on-Tangible-Asset of 2.06%. The current Return-on-Tangible-Asset is 2.06%, which is 77% below median its 10-year median of 8.84 and 33.5% below the Beverages - Alcoholic industry median of 3.10. 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 Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Return-on-Tangible-Asset is 2.06% 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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