Epsium Enterprise Ltd
EPSM Nasdaq Wholesale-Beer, Wine & Distilled Alcoholic Beverages Financials FY2022–FY2025
What Epsium Enterprise Ltd does
No business description yet.
- Legal name
- Epsium Enterprise Ltd
- Fiscal year ends
- December 31, 2025
- Latest annual report
- 20-F · Apr 29, 2026
- Accession · CIK
- 0001213900-26-049163
0001883437
Revenue and margins
Epsium Enterprise Ltd had $5.1M of revenue in fiscal 2025, down 59.1% on the year before.
Net income and earnings per share
Loss periods are shown in red.
Returns on capital
After-tax operating income as a share of the money invested in the business: debt plus equity, minus cash.
Cash flow
Free cash flow was −$2.4M in fiscal 2025, −46.6% of revenue. Cash from operations minus capital spending.
Dividends, buybacks and share count
Epsium Enterprise Ltd returned $0.3M to shareholders in fiscal 2025. The diluted share count rose 0.0%.
Balance sheet
Cash, debt and the ratios that show how comfortably Epsium Enterprise Ltd can carry it.
| Fiscal year end | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Cash and short-term investments | $0.5M | $1.3M | $0.1M | $2.0M |
| Debt incl. finance leases | $0.0M | — | — | — |
| Net debt / EBITDA | −0.4x | — | — | — |
| Debt / equity | 0.0x | — | — | — |
| Interest coverage | 16.7x | 817.5x | — | — |
| Current ratio | — | 3.9x | 4.4x | 7.4x |
| Quick ratio | — | 1.9x | 2.5x | 4.1x |
| Total assets | — | $10.8M | $10.6M | $13.3M |
| Total liabilities | — | $2.9M | $2.4M | $1.8M |
| Shareholders' equity | $4.1M | $7.8M | $8.1M | $11.5M |
| Net debt (− = net cash) | −$0.5M | — | — | — |
Insider trades
Open-market purchases and sales by officers, directors and 10% owners, from Form 4 filings. “Plan” marks trades under a pre-arranged Rule 10b5-1 plan.
Bought, 12 months
$0.0M
0 insiders
Sold, 12 months
$0.0M
0 insiders
Of sales under plans
—
$0.0M
No open-market insider trades in the last 12 months.
Piotroski F-score
Nine pass/fail tests of profitability, funding and efficiency. 8–9 is strong, 0–2 weak.
| Test | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Net income is positive | ✓ | ✓ | ✓ | ✕ |
| Cash from operations is positive | ✓ | ✓ | ✕ | ✕ |
| Return on assets rose | — | — | ✕ | ✕ |
| Cash from operations exceeds net income | ✓ | ✕ | ✕ | ✕ |
| Debt fell relative to assets | — | — | — | — |
| Current ratio rose | — | — | ✓ | ✓ |
| Share count didn't rise | — | ✓ | ✓ | — |
| Gross margin rose | — | ✓ | ✕ | ✓ |
| Revenue rose relative to assets | — | — | ✕ | ✕ |
| F-score | — / 3 | — / 5 | 3 / 8 | 2 / 7 |
| Accruals ratio | — | 16.9% | 15.6% | 7.4% |
| Altman Z'' | — | 12.55 | 11.12 | 12.96 |
4 years of figures
Amounts in USD. Hover a ratio’s name for its definition.
| Fiscal year | FY22 | FY23 | FY24 | FY25 |
|---|---|---|---|---|
| Income statement | ||||
| Revenue | $11.2M | $29.2M | $12.5M | $5.1M |
| Gross profit | $1.9M | $5.5M | $1.6M | $0.8M |
| Operating income | $1.2M | $4.3M | $0.4M | −$1.5M |
| Interest expense | $0.1M | $0.0M | — | — |
| Pretax income | $1.3M | $4.3M | $0.4M | −$1.5M |
| Income tax | $0.2M | $0.6M | $0.1M | — |
| Net income | $1.1M | $3.7M | $0.3M | −$1.5M |
| Diluted EPS | $0.09 | $0.31 | $0.02 | — |
| Diluted shares | 0.01B | 0.01B | 0.01B | — |
| Cash flow | ||||
| Cash from operations | $1.4M | $1.9M | −$1.4M | −$2.4M |
| Capital expenditure | $0.0M | $0.0M | $0.1M | $0.0M |
| Free cash flow | $1.4M | $1.9M | −$1.5M | −$2.4M |
| Depreciation and amortization | $0.0M | $0.0M | $0.0M | $0.0M |
| Share buybacks | — | — | — | $0.3M |
| Dividends and buybacks | — | — | — | $0.3M |
| Balance sheet | ||||
| Cash and short-term investments | $0.5M | $1.3M | $0.1M | $2.0M |
| Total debt | $0.0M | — | — | — |
| Current assets | — | $10.5M | $10.4M | $13.0M |
| Current liabilities | — | $2.7M | $2.3M | $1.8M |
| Inventory | — | $5.4M | $4.6M | $5.9M |
| Property and equipment, net | $0.0M | $0.0M | $0.1M | $0.1M |
| Total assets | — | $10.8M | $10.6M | $13.3M |
| Total liabilities | — | $2.9M | $2.4M | $1.8M |
| Shareholders' equity | $4.1M | $7.8M | $8.1M | $11.5M |
| Margins | ||||
| Gross margin | 17.2% | 19.0% | 12.8% | 14.7% |
| Operating margin | 11.1% | 14.8% | 3.3% | −29.2% |
| EBITDA margin | 11.3% | 14.9% | 3.4% | −28.8% |
| Net margin | 10.0% | 12.6% | 2.2% | −29.3% |
| FCF margin | 12.5% | 6.4% | −11.8% | −46.6% |
| Returns | ||||
| Return on capital | 29.6% | — | — | — |
| Return on capital employed | — | 54.0% | 4.9% | −13.0% |
| Return on equity | 27.0% | 61.6% | 3.5% | −15.3% |
| Return on assets | — | 34.2% | 2.6% | −12.5% |
| Return on tangible equity | 27.0% | 47.2% | 3.4% | −13.0% |
| Growth | ||||
| Revenue growth | — | 161.3% | −57.1% | −59.1% |
| Net income growth | — | 228.8% | −92.5% | −644.8% |
| EPS growth | — | 244.4% | −93.5% | — |
| FCF growth | — | 33.8% | −179.3% | — |
| Share count change | — | 0.0% | 0.0% | — |
| Financial health | ||||
| Net debt / EBITDA | −0.4x | — | — | — |
| Debt / equity | 0.0x | — | — | — |
| Interest coverage | 16.7x | 817.5x | — | — |
| Current ratio | — | 3.9x | 4.4x | 7.4x |
| Quick ratio | — | 1.9x | 2.5x | 4.1x |
| Capital allocation | ||||
| Capex / revenue | 0.0% | 0.0% | 0.7% | 0.1% |
| Quality scores | ||||
| Piotroski F-score | — | — | 3.0 | 2.0 |
| Altman Z'' | — | 12.5 | 11.1 | 13.0 |
| Accruals ratio | — | 16.9% | 15.6% | 7.4% |
Source: SEC EDGAR XBRL filings (CIK 0001883437). Data updated October 24, 2026. Quarterly fourth quarters are the full year minus the first nine months. For information only — not investment advice. Check the original filings before relying on any figure.