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Agencia Comercial SpiritsAGCC -2.40%21 Return-on-Tangible-Equity is 5.46% as of Dec. 2025, which is 72% below its 10-year median of 19.74. GuruFocus rates AGCC with a GF Scoreâ„¢ of 21/100. The stock has 3 warning signs investors should review. Among 201 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks better than 61.69% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. Agencia Comercial Spirits's annualized net income for the quarter that ended in Dec. 2025 was $0.36 Mil. Agencia Comercial Spirits's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $6.56 Mil. Therefore, Agencia Comercial Spirits's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 5.46%.
The historical rank and industry rank for Agencia Comercial Spirits's Return-on-Tangible-Equity or its related term are showing as below:
AGCC'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 10.39 Med: 19.74 Max: 50.08
Current: 12.16
During the past 3 years, Agencia Comercial Spirits's highest Return-on-Tangible-Equity was 50.08%. The lowest was 10.39%. And the median was 19.74%.
AGCC's Return-on-Tangible-Equity is ranked better than 61.69% of 201
companies
in the Beverages - Alcoholic industry
Industry Median: 8.47
vs AGCC: 12.16
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
Agencia Comercial Spirits Return-on-Tangible-Equity Related Terms
Agencia Comercial Spirits Return-on-Tangible-Equity Historical Data
* Premium members only.
The historical data trend for Agencia Comercial Spirits's Return-on-Tangible-Equity 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-Equity Comparison
For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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-Equity vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where Agencia Comercial Spirits's Return-on-Tangible-Equity 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity 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.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 5.46% mean?
Agencia Comercial Spirits (AGCC) has a Return-on-Tangible-Equity of 5.46% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Agencia Comercial Spirits and its competitors. This is 72% below median its historical median of 19.74. Over the past decade, Agencia Comercial Spirits' Return-on-Tangible-Equity has ranged from 10.39 to 50.08. According to the industry distribution chart, Agencia Comercial Spirits ranks #77 out of 201 companies in the Beverages - Alcoholic industry, placing it in the top 38.3%.
Is Agencia Comercial Spirits' Return-on-Tangible-Equity too high?
Agencia Comercial Spirits' current Return-on-Tangible-Equity of 5.46% is 72% below median its 10-year median of 19.74. Over the past 10 years, this metric has ranged from a low of 10.39 to a high of 50.08. The Beverages - Alcoholic industry median Return-on-Tangible-Equity is 8.47. Agencia Comercial Spirits' value of 5.46% is 35.5% below this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #77 out of 201 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-Equity compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #77 out of 201 companies for Return-on-Tangible-Equity. This puts Agencia Comercial Spirits in the upper half of its industry. The industry median Return-on-Tangible-Equity is 8.47. Agencia Comercial Spirits' value of 5.46% is 35.5% below this benchmark. Historically, Agencia Comercial Spirits' own Return-on-Tangible-Equity has ranged from 10.39 to 50.08 over the past decade. While the company's 10-year median is 19.74 vs. the industry median of 8.47, 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-Equity for a Beverages - Alcoholic company?
The median Return-on-Tangible-Equity among Beverages - Alcoholic companies is 8.47, based on 201 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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-Equity of 5.46% is 35.5% 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median Return-on-Tangible-Equity is 8.47 — 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-Equity is 5.46%, which is 72% below median its own 10-year median of 19.74. 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-Equity of 5.46%. The current Return-on-Tangible-Equity is 5.46%, which is 72% below median its 10-year median of 19.74 and 35.5% below the Beverages - Alcoholic industry median of 8.47. 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Return-on-Tangible-Equity is 5.46% 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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