NASDAQ : EPSM
Epsium Enterprise Limited — Financial statements
Consumer Staples · Beverages - Wineries & Distilleries · China
Last price 0.86 USD (Oct 29, 2026, 4:00 PM EDT) · Market cap 11.54M
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Financial statements
Epsium Enterprise Limited (EPSM) reported revenue of 5.12M USD (TTM). Five years of income statement, balance sheet, cash flow and ratios below.
Income statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Revenue | 5.12M | 5.12M | 12.52M | 29.20M | 11.17M | 18.20M |
| Cost of Revenue | 4.49M | 4.49M | 10.91M | 23.65M | 9.25M | 16.18M |
| Gross Profit | 632.60K | 632.60K | 1.60M | 5.54M | 1.92M | 2.02M |
| Selling, General & Admin | 2.13M | 2.13M | 1.20M | 1.21M | 684.28K | 711.65K |
| Operating Expenses | 2.13M | 2.13M | 1.20M | 1.21M | 684.28K | 711.65K |
| Operating Income | -1.50M | -1.50M | 407.90K | 4.33M | 1.24M | 1.31M |
| Interest Expense | -5.25K | -74.25K | -139.76K | |||
| Other Non Operating Income (Expenses) | -324.00 | -324.00 | 1.46K | -21.29K | 142.36K | 35.41K |
| Pretax Income | -1.50M | -1.50M | 409.36K | 4.31M | 1.31M | 1.21M |
| Income Tax Expense | 124.67K | 587.98K | 175.00K | 156.54K | ||
| Earnings From Continuing Operations | -1.50M | -1.50M | 284.69K | 3.72M | 1.13M | 1.05M |
| Minority Interest in Earnings | -1.27K | -1.27K | -9.84K | -43.77K | -13.48K | -10.52K |
| Net Income | -1.50M | -1.50M | 274.86K | 3.67M | 1.12M | 1.04M |
| Net Income to Common | -1.50M | -1.50M | 274.86K | 3.67M | 1.12M | 1.04M |
| Shares Outstanding (Basic) | 13.08M | 13.08M | 12.00M | 12.00M | 12.00M | 20.61M |
| Shares Outstanding (Diluted) | 13.08M | 13.08M | 12.00M | 12.00M | 12.00M | 20.61M |
| EPS (Basic) | -0.11 | -0.11 | 0.02 | 0.31 | 0.09 | 0.05 |
| EPS (Diluted) | -0.11 | -0.11 | 0.02 | 0.31 | 0.09 | 0.05 |
| Free Cash Flow | -2.38M | -2.38M | -1.48M | 1.86M | 1.39M | 987.91K |
| Free Cash Flow Per Share | -0.18 | -0.18 | -0.12 | 0.15 | 0.12 | 0.05 |
| Gross Margin | 12.36% | 12.36% | 12.82% | 18.98% | 17.20% | 11.12% |
| Operating Margin | -29.23% | -29.23% | 3.26% | 14.84% | 11.08% | 7.21% |
| Profit Margin | -29.26% | -29.26% | 2.20% | 12.59% | 10.00% | 5.72% |
| Free Cash Flow Margin | -46.57% | -46.57% | -11.79% | 6.38% | 12.45% | 5.43% |
| EBITDA | -1.48M | -1.48M | 423.31K | 4.35M | 1.26M | 1.34M |
| EBITDA Margin | -28.84% | -28.84% | 3.38% | 14.91% | 11.28% | 7.34% |
| D&A For EBITDA | 20.17K | 20.17K | 15.41K | 19.99K | 22.59K | 22.86K |
| EBIT | -1.50M | -1.50M | 407.90K | 4.33M | 1.24M | 1.31M |
| EBIT Margin | -29.23% | -29.23% | 3.26% | 14.84% | 11.08% | 7.21% |
| Effective Tax Rate | 30.45% | 13.65% | 13.40% | 12.95% | ||
| Advertising Expenses | 3.68K | 3.68K | 1.71K | 986.00 | 2.64K |
Balance sheet
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Cash & Equivalents | 1.98M | 1.98M | 148.83K | 1.32M | 525.56K | 272.01K |
| Short-Term Investments | 44.84K | 44.84K | 45.01K | |||
| Cash & Short-Term Investments | 2.02M | 2.02M | 193.83K | 1.32M | 525.56K | 272.01K |
| Accounts Receivable | 199.61K | 199.61K | 1.17M | 685.71K | 247.72K | 316.43K |
| Other Receivables | 1.47K | 1.47K | 1.40K | |||
| Receivables | 201.08K | 201.08K | 1.17M | 685.71K | 247.72K | 316.43K |
| Inventory | 9.67M | 9.67M | 9.00M | 8.48M | 5.86M | 4.80M |
| Prepaid Expenses | 1.12M | 1.12M | 3.77K | 3.40K | 8.85K | 302.29K |
| Other Current Assets | 32.11K | 32.11K | 17.79K | 17.58K | 16.33K | 16.98K |
| Total Current Assets | 13.05M | 13.05M | 10.39M | 10.50M | 6.66M | 5.71M |
| Property, Plant & Equipment | 252.09K | 252.09K | 236.21K | 253.41K | 284.92K | 321.70K |
| Long-Term Deferred Charges | 2.27K | 2.35K | ||||
| Total Assets | 13.30M | 13.30M | 10.63M | 10.75M | 6.94M | 6.03M |
| Accounts Payable | 278.46K | 278.46K | 538.86K | 1.40M | 850.91K | 144.18K |
| Accrued Expenses | 50.42K | 50.42K | 53.67K | 51.12K | 867.00 | 1.20K |
| Short-Term Debt | 26.90K | 131.86K | ||||
| Current Portion of Leases | 151.00K | 151.00K | 85.92K | 100.15K | 76.05K | 69.26K |
| Current Income Taxes Payable | 1.29M | 1.29M | 1.30M | 1.17M | 600.86K | 426.16K |
| Other Current Liabilities | 706.00 | 706.00 | 363.07K | 8.53K | 1.05M | 2.09M |
| Total Current Liabilities | 1.77M | 1.77M | 2.34M | 2.72M | 2.61M | 2.86M |
| Long-Term Leases | 45.00K | 45.00K | 79.78K | 158.76K | 187.93K | 226.34K |
| Total Liabilities | 1.82M | 1.82M | 2.42M | 2.88M | 2.80M | 3.09M |
| Common Stock | 269.00 | 269.00 | 240.00 | 240.00 | 240.00 | 1.20K |
| Additional Paid-In Capital | 5.53M | 5.53M | 328.24K | 328.24K | 323.23K | 252.12K |
| Retained Earnings | 6.24M | 6.24M | 7.74M | 7.46M | 3.79M | 2.67M |
| Treasury Stock | -300.00K | -300.00K | ||||
| Comprehensive Income & Other | 11.04K | 11.04K | 46.35K | -4.46K | -7.37K | -6.16K |
| Total Common Equity | 11.48M | 11.48M | 8.11M | 7.79M | 4.10M | 2.92M |
| Minority Interest | 94.23K | 84.39K | 40.58K | 27.07K | ||
| Shareholders' Equity | 11.48M | 11.48M | 8.21M | 7.87M | 4.15M | 2.95M |
| Total Liabilities & Equity | 13.30M | 13.30M | 10.63M | 10.75M | 6.94M | 6.03M |
| Total Debt | 195.99K | 195.99K | 165.70K | 258.91K | 290.88K | 427.46K |
| Net Cash (Debt) | 1.83M | 1.83M | 28.14K | 1.06M | 234.68K | -155.45K |
| Net Cash Per Share | 0.14 | 0.14 | 0.00 | 0.09 | 0.02 | -0.01 |
| Filing Date Shares Outstanding | 13.42M | 13.42M | 13.44M | 12.00M | 60.00M | 60.00M |
| Total Common Shares Outstanding | 13.42M | 13.42M | 12.00M | 12.00M | 60.00M | 60.00M |
| Working Capital | 11.27M | 11.27M | 8.05M | 7.78M | 4.05M | 2.85M |
| Book Value Per Share | 0.86 | 0.86 | 0.68 | 0.65 | 0.07 | 0.05 |
| Tangible Book Value | 11.48M | 11.48M | 8.11M | 7.79M | 4.10M | 2.92M |
| Tangible Book Value Per Share | 0.86 | 0.86 | 0.68 | 0.65 | 0.07 | 0.05 |
| Machinery | 173.36K | 173.36K | 169.83K | 85.73K | 85.01K | 80.97K |
| Leasehold Improvements | 33.03K | 33.03K | 33.15K | 32.94K | 32.97K | 33.02K |
Cash flow statement
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Net Income | -1.50M | -1.50M | 274.86K | 3.67M | 1.12M | 1.04M |
| Depreciation & Amortization | 20.17K | 20.17K | 15.41K | 19.99K | 22.59K | 22.86K |
| Asset Writedown & Restructuring Costs | 145.14K | 145.14K | 86.47K | 12.06K | ||
| Other Operating Activities | 122.43K | 122.43K | 9.84K | 48.81K | 101.90K | 142.31K |
| Change in Accounts Receivable | 964.77K | 964.77K | -478.00K | -437.40K | 67.98K | -103.51K |
| Change in Inventory | -1.35M | -1.35M | 805.11K | 435.84K | -1.06M | -2.44M |
| Change in Accounts Payable | -34.87K | -34.87K | -861.17K | 546.70K | 705.45K | 118.15K |
| Change in Income Taxes | 124.67K | 565.21K | 175.00K | 156.54K | ||
| Change in Other Net Operating Assets | -752.47K | -752.47K | -1.37M | -3.00M | 269.00K | 2.05M |
| Operating Cash Flow | -2.38M | -2.38M | -1.39M | 1.86M | 1.40M | 988.83K |
| Capital Expenditures | -4.16K | -4.16K | -83.18K | -770.00 | -4.22K | -916.00 |
| Investment in Securities | -44.80K | |||||
| Other Investing Activities | -7.51K | |||||
| Investing Cash Flow | -4.16K | -4.16K | -127.97K | -770.00 | -11.72K | -916.00 |
| Short-Term Debt Issued | 6.22K | 6.22K | 628.96K | 3.99M | ||
| Total Debt Issued | 6.22K | 6.22K | 628.96K | 3.99M | ||
| Short-Term Debt Repaid | -366.68K | -366.68K | -276.10K | -5.06M | -1.13M | -2.72M |
| Total Debt Repaid | -366.68K | -366.68K | -276.10K | -5.06M | -1.13M | -2.72M |
| Net Debt Issued (Repaid) | -360.46K | -360.46K | 352.85K | -1.07M | -1.13M | -2.72M |
| Issuance of Common Stock | 5.75M | 5.75M | 120.16K | |||
| Repurchase of Common Stock | -300.00K | -300.00K | ||||
| Other Financing Activities | -872.00K | -872.00K | 1.52M | |||
| Financing Cash Flow | 4.22M | 4.22M | 352.85K | -1.07M | -1.13M | -1.08M |
| Foreign Exchange Rate Adjustments | -4.30K | -4.30K | 614.00 | -32.00 | 409.00 | -1.63K |
| Net Cash Flow | 1.83M | 1.83M | -1.17M | 790.60K | 253.55K | -92.51K |
| Free Cash Flow | -2.38M | -2.38M | -1.48M | 1.86M | 1.39M | 987.91K |
| Free Cash Flow Margin | -46.57% | -46.57% | -11.79% | 6.38% | 12.45% | 5.43% |
| Free Cash Flow Per Share | -0.18 | -0.18 | -0.12 | 0.15 | 0.12 | 0.05 |
| Levered Free Cash Flow | -2.38M | -2.38M | -1.19M | -213.50K | -101.05K | -193.93K |
| Unlevered Free Cash Flow | -2.38M | -2.38M | -1.19M | -210.22K | -54.64K | -106.58K |
| Cash Income Tax Paid | 22.77K | |||||
| Change in Working Capital | -1.17M | -1.17M | -1.78M | -1.89M | 153.79K | -217.85K |
Ratios
Fiscal year January - December; amounts in USD.
| TTM | FY2025 | FY2024 | FY2023 | FY2022 | FY2021 | |
|---|---|---|---|---|---|---|
| Market Capitalization | 11.04M | 26.88M | ||||
| Enterprise Value | 9.21M | 24.58M | ||||
| Last Close Price | 0.82 | 2.00 | ||||
| PS Ratio | 2.16 | 5.25 | ||||
| PB Ratio | 0.96 | 2.34 | ||||
| P/TBV Ratio | 0.96 | 2.34 | ||||
| EV/Sales Ratio | 1.80 | 4.80 | ||||
| Debt / Equity Ratio | 0.02 | 0.02 | 0.02 | 0.03 | 0.07 | 0.14 |
| Debt / EBITDA Ratio | 0.31 | 0.06 | 0.21 | 0.31 | ||
| Debt / FCF Ratio | 0.14 | 0.21 | 0.43 | |||
| Net Debt / Equity Ratio | -0.16 | -0.16 | -0.00 | -0.13 | -0.06 | 0.05 |
| Net Debt / EBITDA Ratio | 1.24 | 1.24 | -0.07 | -0.24 | -0.19 | 0.12 |
| Net Debt / FCF Ratio | 0.77 | 0.77 | 0.02 | -0.57 | -0.17 | 0.16 |
| Asset Turnover | 0.43 | 0.43 | 1.17 | 3.30 | 1.72 | 2.67 |
| Inventory Turnover | 0.48 | 0.48 | 1.25 | 3.30 | 1.74 | 4.51 |
| Quick Ratio | 1.25 | 1.25 | 0.58 | 0.73 | 0.30 | 0.21 |
| Current Ratio | 7.35 | 7.35 | 4.44 | 3.85 | 2.55 | 2.00 |
| Return on Equity (ROE) | -15.20% | -15.20% | 3.54% | 61.88% | 31.90% | 42.40% |
| Return on Assets (ROA) | -7.82% | -7.82% | 2.38% | 30.60% | 11.92% | 12.04% |
| Return on Invested Capital (ROIC) | -15.50% | -16.78% | 3.78% | 69.76% | 30.58% | 42.61% |
| Return on Capital Employed (ROCE) | -13.00% | -13.00% | 4.90% | 54.00% | 28.60% | 41.40% |
| Earnings Yield | -13.93% | -5.57% | ||||
| FCF Yield | -21.60% | -8.87% | ||||
| Buyback Yield / Dilution | -9.00% | -9.00% | 41.77% |