Skip to content

AGENCIA COMERCIAL SPIRITS LTD: 20-F filed 2026-04-30

What AGENCIA COMERCIAL SPIRITS LTD reported in its annual report (foreign private issuer) filed 2026-04-30 (fiscal FY 2025): 41 published measures, 102 facts as tagged in accession 0001213900-26-050040.

This filing

Form
20-F (annual report (foreign private issuer))
Filed
2026-04-30
Fiscal period
fiscal FY 2025
Accession
0001213900-26-050040 on SEC EDGAR

Values are as tagged in this filing. A later filing can restate them; each measure links to its history page, which shows the latest-filed value per period. All AGENCIA COMERCIAL SPIRITS LTD filings.

Reported measures

Total assets

Resources recognized on the balance sheet. Book assets are not the market value of the business.

PeriodValueUnitDays
At 2025-12-3128,215,397USD
At 2024-12-313,912,631USD

Total liabilities

Recognized obligations at the reporting date. The definition and scope differ from interest-bearing debt.

PeriodValueUnitDays
At 2025-12-3118,347,506USD
At 2024-12-312,012,430USD

Stockholders equity

The reported residual interest after liabilities. It is an accounting amount, not market capitalization.

PeriodValueUnitDays
At 2025-12-319,867,891USD
At 2024-12-311,900,201USD
At 2023-12-311,210,991USD
At 2022-12-31968,768USD

Cash and cash equivalents

Cash and qualifying short-term liquid investments under the filer’s accounting policy. Restricted cash and longer-term investments may be reported separately.

PeriodValueUnitDays
At 2025-12-3115,824,906USD
At 2024-12-3154,752USD

Net income or loss

Reported profit or loss for the period. Check the filing for attribution, exceptional items and discontinued operations before comparing companies.

PeriodValueUnitDays
2025-01-01 to 2025-12-31609,382USD365
2024-01-01 to 2024-12-31779,278USD366
2023-01-01 to 2023-12-31239,288USD365

Operating cash flow

Cash generated or used by operating activities. Working-capital timing can make this differ substantially from reported income.

PeriodValueUnitDays
2025-01-01 to 2025-12-31-7,498,413USD365
2024-01-01 to 2024-12-31-236,837USD366
2023-01-01 to 2023-12-31-274,522USD365

Revenue

Revenue under this specific accounting concept. A missing value is not zero; filers can use other revenue concepts.

PeriodValueUnitDays
2025-01-01 to 2025-12-316,206,178USD365
2024-01-01 to 2024-12-312,537,743USD366
2023-01-01 to 2023-12-31887,310USD365

Financing cash flow

Net cash from financing activities, including borrowing, repayments and transactions with owners. A positive amount does not establish operating profitability.

PeriodValueUnitDays
2025-01-01 to 2025-12-3123,325,813USD365
2024-01-01 to 2024-12-31191,786USD366
2023-01-01 to 2023-12-31-157,258USD365

Investing cash flow

Net cash from investing activities, including asset purchases, disposals and investment transactions. This differs from capital expenditure payments alone.

PeriodValueUnitDays
2023-01-01 to 2023-12-31494,042USD365

Retained earnings or deficit

Accumulated undistributed earnings or deficit at the reporting date. This balance is not cash available for distribution.

PeriodValueUnitDays
At 2025-12-312,296,319USD
At 2024-12-311,747,875USD

Basic weighted-average shares

Time-weighted shares used for basic earnings per share. This denominator differs from shares outstanding at a single reporting date.

PeriodValueUnitDays
2025-01-01 to 2025-12-3115,912,669shares365
2024-01-01 to 2024-12-3112,500,000shares366
2023-01-01 to 2023-12-3112,500,000shares365

Basic earnings per share

Reported earnings or loss per basic common share or unit. Inspect attribution, share classes and restatements before comparing periods. This is not a market return.

PeriodValueUnitDays
2025-01-01 to 2025-12-310.0383USD/shares365
2024-01-01 to 2024-12-310.0623USD/shares366
2023-01-01 to 2023-12-310.0191USD/shares365

Diluted earnings per share

Reported earnings or loss per share under dilution rules. Antidilutive instruments may be excluded. A diluted value can equal the basic value without implying no potential dilution.

PeriodValueUnitDays
2025-01-01 to 2025-12-310.0383USD/shares365
2024-01-01 to 2024-12-310.0623USD/shares366
2023-01-01 to 2023-12-310.0191USD/shares365

Income tax expense or benefit

Current and deferred income tax expense or benefit for continuing operations. This accounting expense differs from cash taxes paid.

PeriodValueUnitDays
2025-01-01 to 2025-12-31180,697USD365
2024-01-01 to 2024-12-31238,935USD366
2023-01-01 to 2023-12-3160,874USD365

Operating income or loss

Operating revenue less operating expenses for the reporting period. It excludes items outside the reported operating result and is not free cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-31784,029USD365
2024-01-01 to 2024-12-311,014,584USD366
2023-01-01 to 2023-12-31299,144USD365

Current assets

Assets classified as current under the normal operating cycle or one-year boundary. Not all current assets can be converted immediately into cash.

PeriodValueUnitDays
At 2025-12-3127,900,006USD
At 2024-12-313,667,595USD

Current liabilities

Obligations classified as current under the operating-cycle or one-year boundary. The balance includes more than short-term borrowing.

PeriodValueUnitDays
At 2025-12-3118,221,416USD
At 2024-12-311,922,023USD

Current accounts payable

Current amounts owed to suppliers for goods and services received. This is one component of current liabilities, not all accrued obligations.

PeriodValueUnitDays
At 2025-12-31116,056USD
At 2024-12-31334,140USD

Net current accounts receivable

Current customer receivables after the allowance for credit loss. The balance is not cash collected or a guarantee of collection.

PeriodValueUnitDays
At 2025-12-313,989,214USD
At 2024-12-31717,644USD

Operating expenses

Recurring operating costs under this accounting concept, generally excluding production costs included in cost of sales. Check filing presentation before combining expense subtotals.

PeriodValueUnitDays
2025-01-01 to 2025-12-311,104,648USD365
2024-01-01 to 2024-12-31250,719USD366
2023-01-01 to 2023-12-3164,789USD365

Net inventory

Inventory carrying amount after applicable valuation and LIFO reserves. It does not establish realizable selling proceeds or inventory turnover without other inputs.

PeriodValueUnitDays
At 2025-12-312,789,445USD
At 2024-12-312,650,957USD

Gross profit

Revenue less the costs directly attributed to the goods or services sold. It precedes other operating expenses and is not net income.

PeriodValueUnitDays
2025-01-01 to 2025-12-311,888,677USD365
2024-01-01 to 2024-12-311,265,303USD366
2023-01-01 to 2023-12-31363,933USD365

Cost of revenue

Costs attributed to goods produced and sold and services provided during the period. This is not the sum of every operating expense.

PeriodValueUnitDays
2025-01-01 to 2025-12-314,317,501USD365
2024-01-01 to 2024-12-311,272,440USD366
2023-01-01 to 2023-12-31523,377USD365

Cash including restricted cash

Cash, cash equivalents and restricted cash as reported in the cash flow reconciliation. Restricted amounts are not freely available, so this is not the same as unrestricted cash.

PeriodValueUnitDays
At 2025-12-3115,824,906USD
At 2024-12-3154,752USD
At 2023-12-31126,287USD
At 2022-12-3160,451USD

Accumulated other comprehensive income or loss

Cumulative other comprehensive items after tax, such as translation and unrealized hedging or securities effects. These amounts have not passed through net income.

PeriodValueUnitDays
At 2025-12-31-110,127USD
At 2024-12-31-119,131USD

Operating lease right-of-use asset

Carrying amount of the right to use leased assets under operating leases. It reflects discounted remaining payments, not the value of the underlying property.

PeriodValueUnitDays
At 2025-12-31152,609USD
At 2024-12-3194,885USD

Operating lease liability

Present value of remaining operating lease payments. Discount-rate choices and lease terms affect the amount; it is not the sum of undiscounted future rent.

PeriodValueUnitDays
At 2025-12-31133,391USD

Long-term debt

Long-term borrowings under this concept, which can include the current portion depending on presentation. It is not total liabilities and may exclude leases and other obligations.

PeriodValueUnitDays
At 2025-12-3118,498USD
At 2024-12-3147,463USD

Net intangible assets excluding goodwill

Intangible assets other than goodwill after amortization and impairment. Internally developed intangibles are usually not recognized, so this understates what a company relies on.

PeriodValueUnitDays
At 2025-12-3150,345USD

Prepaid expenses and other current assets

Prepayments and other current assets grouped under this concept. The balance is not cash and its composition differs by filer.

PeriodValueUnitDays
At 2025-12-315,296,441USD
At 2024-12-31244,242USD

Current contract liabilities

Consideration received before performance obligations are satisfied, often called deferred revenue. It is an obligation to deliver, not earned revenue or cash available.

PeriodValueUnitDays
At 2025-12-3167,991USD
At 2024-12-3123,316USD
At 2023-12-31304,577USD

Pre-tax income or loss from continuing operations

Income or loss from continuing operations before income taxes and noncontrolling interests. It excludes discontinued operations and is not net income.

PeriodValueUnitDays
2025-01-01 to 2025-12-31790,079USD365
2024-01-01 to 2024-12-311,018,213USD366
2023-01-01 to 2023-12-31300,162USD365

Comprehensive income or loss

Net income plus other comprehensive income after tax. It includes unrealized items that net income excludes and is not a cash measure.

PeriodValueUnitDays
2025-01-01 to 2025-12-31618,386USD365
2024-01-01 to 2024-12-31689,210USD366
2023-01-01 to 2023-12-31242,223USD365

General and administrative expense

General and administrative costs reported under this concept, separate from selling expense. Filers group overhead differently, so compare presentation before comparing companies.

PeriodValueUnitDays
2025-01-01 to 2025-12-31959,589USD365
2024-01-01 to 2024-12-31205,341USD366
2023-01-01 to 2023-12-3150,662USD365

Amortization of intangible assets

Amortization recognized on finite-lived intangible assets. It follows acquisition accounting and does not indicate the intangibles are losing usefulness at that rate.

PeriodValueUnitDays
2025-01-01 to 2025-12-312,189USD365

Nonoperating interest expense

Interest expense presented outside operating results. It differs from total interest expense when some borrowing cost is classified as operating or capitalized.

PeriodValueUnitDays
2025-01-01 to 2025-12-312,157USD365
2024-01-01 to 2024-12-311,741USD366
2023-01-01 to 2023-12-312,478USD365

Current income tax expense or benefit

Income tax expense or benefit for the period that is currently payable or refundable. It differs from cash taxes paid and from total tax expense.

PeriodValueUnitDays
2025-01-01 to 2025-12-31180,697USD365
2024-01-01 to 2024-12-31238,935USD366
2023-01-01 to 2023-12-3160,874USD365

Interest paid, net

Cash interest paid during the period, net of amounts capitalized where the filer reports it that way. It differs from interest expense recognized.

PeriodValueUnitDays
2025-01-01 to 2025-12-312,157USD365
2024-01-01 to 2024-12-311,741USD366
2023-01-01 to 2023-12-312,478USD365

Proceeds from issuing common stock

Cash received from issuing common stock during the period. It is gross of costs only where the filer reports it so, and it does not include noncash issuances.

PeriodValueUnitDays
2025-01-01 to 2025-12-318,259,816USD365

Change in accounts receivable

The cash flow adjustment for the change in receivables during the period. A positive value under this concept means receivables grew and reduced operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-313,268,784USD365
2024-01-01 to 2024-12-31717,644USD366
2023-01-01 to 2023-12-31-244,959USD365

Change in inventories

The cash flow adjustment for the change in inventories during the period. A positive value under this concept means inventory grew and reduced operating cash flow.

PeriodValueUnitDays
2025-01-01 to 2025-12-3123,205USD365
2024-01-01 to 2024-12-31524,369USD366
2023-01-01 to 2023-12-311,098,193USD365

Inspect the source

Entity
AGENCIA COMERCIAL SPIRITS LTD / CIK 0002060016
Captured
2026-09-21T17:41:05.904Z
SEC response SHA-256
3d6154011816790b76273c487625f16e6d168a4d892e18ea505e06b9a304b795

Current SEC company facts · Download the original response snapshot (gzip) · Download the selected JSON

Every published concept a filing tagged, with the periods it covered, as reported in that filing at capture time. Forms 10-K, 10-K/A, 10-Q, 10-Q/A, 20-F, 20-F/A, 40-F, 40-F/A. A filing page needs at least 8 published concepts. Later filings can restate these values; the company history pages show the latest-filed value per period.

Public company accounting reference, not market prices, returns, an investment recommendation, or ALPHAC performance. Validate a separately constructed return series with the validation API; accounting values are not returns.

Use this in research

A financial period ends before its results become public. Use the filing date as a minimum availability boundary, inspect amendments, and retain the original filing vintage when testing historical signals. This latest-filed selection can contain information unavailable at the time.

These pages do not supply prices, total-return histories, corporate-action adjustments or a tradable universe. Build those inputs separately before evaluating a strategy. A profitable backtest can still reflect selection bias or costs that were left out.

Research methodology · Execution and cost assumptions · Check backtest overfitting

Build with the open-source tools

Use these accounting records as inspectable inputs. When you have constructed a return series, the validation tools can help test its statistical evidence and preserve the result with its limitations.

Read the published dataset with Python
import json
from urllib.request import urlopen

with urlopen("https://canlicapital.com/company-data/0002060016.json") as response:
    record = json.load(response)
print(record["fetched_at"])
print(record["policy"])
for concept in record["concepts"]:
    print(concept["tag"], next(iter(concept["observations"])))