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Agencia Comercial SpiritsAGCC -3.38%21 ROE % is 5.41% as of Dec. 2025, which is 73% below its 10-year median of 19.74. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review. Among 206 Beverages - Alcoholic companies, Agencia Comercial Spirits ranks better than 72.82% on this metric.
ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.
The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:
Note:
The net income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.
* 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.
Be Aware
Net Income is used.
Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % 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 ROE %s can be extremely high.
* 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 ROE % Chart
Agencia Comercial Spirits Annual Data
Trend
Dec23
Dec24
Dec25
ROE %
19.74
50.08
10.35
Agencia Comercial Spirits Semi-Annual Data
Dec23
Jun24
Dec24
Jun25
Dec25
ROE %
0.00
76.96
32.95
32.72
5.41
AGCC vs SNDL, MGPI, CWGL: ROE % Comparison
For the Beverages - Wineries & Distilleries subindustry, Agencia Comercial Spirits's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Agencia Comercial Spirits's ROE % distribution charts can be found below:
* The bar in red indicates where Agencia Comercial Spirits's ROE % 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 ROE %, the net income of the last fiscal year and the average total shareholder 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.
ROE % is displayed in the 30-year financial page.
Agencia Comercial Spirits (AGCC) has a ROE % of 5.41% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Agencia Comercial Spirits and its competitors. This is 73% below median its historical median of 19.74. Over the past decade, Agencia Comercial Spirits' ROE % has ranged from 10.35 to 50.08. According to the industry distribution chart, Agencia Comercial Spirits ranks #56 out of 206 companies in the Beverages - Alcoholic industry, placing it in the top 27.2%.
Is Agencia Comercial Spirits' ROE % too high?
Agencia Comercial Spirits' current ROE % of 5.41% is 73% below median its 10-year median of 19.74. Over the past 10 years, this metric has ranged from a low of 10.35 to a high of 50.08. The Beverages - Alcoholic industry median ROE % is 5.24. Agencia Comercial Spirits' value of 5.41% is 3.3% above this industry median. Based on the distribution chart, Agencia Comercial Spirits ranks #56 out of 206 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' ROE % compare to SNDL and MGPI?
According to the Beverages - Alcoholic industry distribution chart, Agencia Comercial Spirits ranks #56 out of 206 companies for ROE %. This puts Agencia Comercial Spirits in the upper half of its industry. The industry median ROE % is 5.24. Agencia Comercial Spirits' value of 5.41% is 3.3% above this benchmark. Historically, Agencia Comercial Spirits' own ROE % has ranged from 10.35 to 50.08 over the past decade. While the company's 10-year median is 19.74 vs. the industry median of 5.24, Agencia Comercial Spirits has consistently been above 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 ROE % for a Beverages - Alcoholic company?
The median ROE % among Beverages - Alcoholic companies is 5.24, based on 206 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Agencia Comercial Spirits's current ROE % of 5.41% is 3.3% above 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Agencia Comercial Spirits and its competitors. For the Beverages - Alcoholic industry, the median ROE % is 5.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Agencia Comercial Spirits's current ROE % is 5.41%, which is 73% 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 ROE % of 5.41%. The current ROE % is 5.41%, which is 73% below median its 10-year median of 19.74 and 3.3% above the Beverages - Alcoholic industry median of 5.24. 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 ROE % calculated?
ROE % is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current ROE % is 5.41% 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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