UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 6-K
REPORT OF FOREIGN PRIVATE ISSUER PURSUANT TO
RULE 13a-16
OR 15d-16 UNDER THE SECURITIES EXCHANGE ACT
OF 1934
For the month of December 2025
Commission File Number 001-42892
Agencia Comercial Spirits Ltd
(Registrant’s Name)
No. 65, Ln. 114, Xishi Rd., Xi’an Vil.,
Fengyuan Dist.
Taichung City 42061, Taiwan (R.O.C.)
(Address of principal executive office)
Indicate by check mark whether the registrant
files or will file annual reports under cover of Form 20-F or Form 40-F.
Form 20-F ☒ Form
40-F ☐
Information Contained in this Form 6-K Report
Interim Financial Statements
On December 22, 2025, Agencia Comercial
Spirits Ltd issued unaudited interim financial statements as of June 30, 2025. Attached hereto and incorporated by reference herein
are the following exhibits.
EXHIBIT INDEX
| Exhibit No. |
|
Description |
| 99.1 |
|
Unaudited Condensed Consolidated Interim Financial Statements as of June 30, 2025 |
| 99.2 |
|
Management's Discussion and Analysis of Financial Condition and Results of Operations |
| 101.INS** |
|
Inline XBRL Instance Document. |
| 101.SCH** |
|
Inline XBRL Taxonomy Extension Schema Document. |
| 101.CAL** |
|
Inline XBRL Taxonomy Extension Calculation Linkbase Document. |
| 101.DEF** |
|
Inline XBRL Taxonomy Extension Definition Linkbase Document. |
| 101.LAB** |
|
Inline XBRL Taxonomy Extension Label Linkbase Document. |
| 101.PRE** |
|
Inline XBRL Taxonomy Extension Presentation Linkbase Document. |
| 104 |
|
Cover Page Interactive Data File (formatted as Inline XBRL and contained in Exhibit 101). |
SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| |
Agencia Comercial Spirits Ltd |
| |
|
|
| Date: December 22, 2025 |
By: |
/s/ Tsai Yi Yang |
| |
Name: |
Tsai Yi Yang |
| |
Title: |
Director and Chief Executive Officer |
2