AGCC (Agencia Comercial Spirits) Asset Turnover: 0.25 (As of Dec. 2025)

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
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.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
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.

AGCC Agencia Comercial Spirits Ltd AGCC
21 GF Score
Price $15.02
! 3 Warning Signs
View Full Analysis

What is Agencia Comercial Spirits Asset Turnover?

Agencia Comercial Spirits AGCC -2.40% 21 Asset Turnover is 0.25 as of Dec. 2025. GuruFocus rates AGCC with a GF Score™ of 21/100. The stock has 3 warning signs investors should review.

Asset Turnover measures how quickly a company turns over its asset through sales. It is calculated as Revenue divided by Total Assets. Agencia Comercial Spirits's Revenue for the six months ended in Dec. 2025 was $4.32 Mil. Agencia Comercial Spirits's Total Assets for the quarter that ended in Dec. 2025 was $17.40 Mil. Therefore, Agencia Comercial Spirits's Asset Turnover for the quarter that ended in Dec. 2025 was 0.25.

Asset Turnover is linked to ROE % through Du Pont Formula. Agencia Comercial Spirits's annualized ROE % for the quarter that ended in Dec. 2025 was 5.41%. It is also linked to ROA % through Du Pont Formula. Agencia Comercial Spirits's annualized ROA % for the quarter that ended in Dec. 2025 was 2.06%.


Agencia Comercial Spirits  (NAS:AGCC) Asset Turnover Explanation

Asset Turnover is linked to ROE % through Du Pont Formula.

Agencia Comercial Spirits's annulized ROE % for the quarter that ended in Dec. 2025 is

ROE %**(Q: Dec. 2025 )
=Net Income/Total Stockholders Equity
=0.358/6.612
=(Net Income / Revenue)*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(0.358 / 8.646)*(8.646 / 17.4045)*(17.4045/ 6.612)
=Net Margin %*Asset Turnover*Equity Multiplier
=4.14 %*0.4968*2.6323
=ROA %*Equity Multiplier
=2.06 %*2.6323
=5.41 %

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.

* 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.

** The ROE % used above is for Du Pont Analysis only. It is different from the defined ROE % page on our website, as here it uses Net Income instead of Net Income attributable to Common Stockholders in the calculation.

It is also linked to ROA % through Du Pont Formula:

Agencia Comercial Spirits's annulized ROA % for the quarter that ended in Dec. 2025 is

ROA %(Q: Dec. 2025 )
=Net Income/Total Assets
=0.358/17.4045
=(Net Income / Revenue)*(Revenue / Total Assets)
=(0.358 / 8.646)*(8.646 / 17.4045)
=Net Margin %*Asset Turnover
=4.14 %*0.4968
=2.06 %

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.

* 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

In the article Joining The Dark Side: Pirates, Spies and Short Sellers, James Montier reported that In their US sample covering the period 1968-2003, Cooper et al find that firms with low asset growth outperformed firms with high asset growth by an astounding 20% p.a. equally weighted. Even when controlling for market, size and style, low asset growth firms outperformed high asset growth firms by 13% p.a. Therefore a company with fast asset growth may underperform.

Therefore, it is a good sign if a company's Asset Turnover is consistent or even increases. If a company's asset grows faster than sales, its Asset Turnover will decline, which can be a warning sign.


Agencia Comercial Spirits Asset Turnover Related Terms


Agencia Comercial Spirits Asset Turnover Historical Data

* Premium members only.

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

Agencia Comercial Spirits Annual Data
Trend Dec23 Dec24 Dec25
Asset Turnover
0.33 0.77 0.39

Agencia Comercial Spirits Semi-Annual Data
Dec23 Jun24 Dec24 Jun25 Dec25
Asset Turnover 0.00 0.51 0.30 0.36 0.25

AGCC vs SNDL, MGPI, CWGL: Asset Turnover Comparison

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

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

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


AGCC
21GF Score
Agencia Comercial Spirits Ltd AGCC
Asset Turnover is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Agencia Comercial Spirits Asset Turnover Calculation

Asset Turnover measures how quickly a company turns over its asset through sales.

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

Asset Turnover
=Revenue/Average Total Assets
=Revenue (A: Dec. 2025 )/( (Total Assets (A: Dec. 2024 )+Total Assets (A: Dec. 2025 ))/ count )
=6.206/( (3.913+28.215)/ 2 )
=6.206/16.064
=0.39

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

Asset Turnover
=Revenue/Average Total Assets
=Revenue (Q: Dec. 2025 )/( (Total Assets (Q: Jun. 2025 )+Total Assets (Q: Dec. 2025 ))/ count )
=4.323/( (6.594+28.215)/ 2 )
=4.323/17.4045
=0.25

* 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.

Companies with low profit margins tend to have high Asset Turnover, while those with high profit margins have low Asset Turnover. Companies in the retail industry tend to have a very high turnover ratio.

Frequently Asked Questions Learn more about Asset Turnover →
What does a Asset Turnover of 0.25 mean?
Agencia Comercial Spirits (AGCC) has a Asset Turnover of 0.25 as of Dec. 2025. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Agencia Comercial Spirits and its competitors.
Is Agencia Comercial Spirits' Asset Turnover too high?
Agencia Comercial Spirits' current Asset Turnover is 0.25. 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' Asset Turnover compare to SNDL and MGPI?
Agencia Comercial Spirits' Asset Turnover of 0.25 can be compared against companies in the Beverages - Alcoholic industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Asset Turnover for a Beverages - Alcoholic company?
A good Asset Turnover depends on the Beverages - Alcoholic industry context. However, Asset Turnover should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Asset Turnover mean?
A high Asset Turnover can signal that a stock is expensive relative to its fundamentals. Asset turnover equals current-period sales over average total assets over the past two periods. View historical data on Agencia Comercial Spirits and its competitors. Agencia Comercial Spirits's current Asset Turnover is 0.25. 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 Asset Turnover of 0.25. The current Asset Turnover is 0.25. 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 Asset Turnover calculated?
Asset Turnover is calculated from a company's financial statements. For Agencia Comercial Spirits (AGCC), the current Asset Turnover is 0.25 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

Get the complete analysis for AGCC

Asset Turnover is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$15.02
Price