Form 3: Initial Statement of Beneficial Ownership

This filing is an initial statement of beneficial ownership for TSAI YI YANG, reporting owner, who is also a director and officer (Chief Executive Officer) and a ten percent owner. The filing indicates ownership of 14,500,000 Class A Ordinary Shares and 14,500,000 Class B Ordinary Shares, all held directly. The period of report is October 22, 2025, and the signature date is April 16, 2026. The reporting owner is located in Taichung City, Taiwan. The issuer is Agencia Comercial Spirits Ltd. (AGCC).