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EPSMEpsium Enterprise Limited Ordinary Shares
$1.34$18M
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Epsium Enterprise Limited Ordinary Shares (EPSM) Financial Ratios

Latest Ratios: P/E Ratio -12.2x · EV/EBITDA N/A · ROE -15.2%. (2020–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

EPSM Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Market Cap$18M$27M—————
Enterprise Value$16M$25M—————
P/E Ratio →-12.18——————
P/S Ratio3.525.25—————
P/B Ratio1.572.34—————
P/FCF———————
P/OCF———————

P/E links to full P/E history page with 30-year chart

EPSM EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
EV / Revenue—4.90—————
EV / EBITDA———————
EV / EBIT———————
EV / FCF———————

EPSM Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Gross Margin14.7%14.7%12.8%19.0%17.2%11.1%9.3%
Operating Margin-29.2%-29.2%3.3%14.8%11.1%7.2%5.5%
Net Profit Margin-29.3%-29.3%2.2%12.6%10.0%5.7%4.8%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
ROE-15.2%-15.2%3.4%61.2%31.5%42.0%46.7%
ROA-12.5%-12.5%2.6%41.5%17.2%15.3%12.4%
ROIC-12.5%-12.5%4.0%60.0%26.5%36.7%35.9%
ROCE-15.1%-15.1%5.0%70.1%33.0%47.9%46.8%

EPSM Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Debt / Equity0.020.020.020.050.070.150.30
Debt / EBITDA——0.390.080.230.320.55
Net Debt / Equity—-0.160.00-0.12-0.060.050.12
Net Debt / EBITDA——0.04-0.22-0.190.120.22
Debt / FCF———-0.51-0.170.16—
Interest Coverage———820.6118.599.6558.68

Net cash position: cash ($2M) exceeds total debt ($195991)

EPSM Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Current Ratio7.357.354.443.852.552.001.36
Quick Ratio1.911.912.461.870.310.320.91
Cash Ratio1.141.140.080.480.200.100.07
Asset Turnover—0.381.182.711.613.022.60
Inventory Turnover0.450.452.354.371.583.377.53
Days Sales Outstanding—16.6334.168.588.126.3431.13

EPSM Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Dividend Yield———————
Payout Ratio———————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020
Earnings Yield———————
FCF Yield———————
Buyback Yield0.0%0.0%—————
Total Shareholder Yield0.0%0.0%—————
Shares Outstanding—$13M$13M$13M$13M$13M$13M

Key Metrics

Growth RegimeContracting
ProfitabilityNegative
Balance SheetVulnerable
Cash FlowBurning
Top Statement Risk

Liquidity and revenue collapse

Distressed Valuation Reflects Operational Uncertainty

As reported in recent financial statements, EPSM trades at a price-to-sales multiple of 3.41, a valuation that appears disconnected from the company's negative earnings and the 59% revenue decline, suggesting that the market may be pricing the firm as a speculative recovery play rather than a viable business.

The negative P/E ratio of -11.82 underscores the absence of fundamental earnings support for the current share price. Investors should monitor whether this premium valuation is based on potential asset liquidation value or an overly optimistic view of the company's ability to reclaim its Macau market share.

Margin Compression Signals Structural Weakness

Based on the latest quarterly data, EPSM's operating margin has deteriorated to -38.8%, indicating that the company's high-end beverage distribution model is currently unable to cover its fixed cost base, which warrants further investigation into the sustainability of its current procurement-heavy, low-margin strategy in the Macau market.

The gross margin of 12.5% is notably thin for a luxury-focused intermediary, suggesting that EPSM lacks the pricing power necessary to pass on procurement cost increases to its hospitality clients. This lack of margin buffer implies that any further volatility in the cost of premium spirits will likely exacerbate the firm's existing net losses.

Capital Returns Indicate Value Destruction

According to recent financial filings, EPSM's return on invested capital has fallen to -6.1%, reflecting a consistent trend of value destruction as the company struggles to generate adequate returns on its capital base amidst a sharp contraction in its core luxury beverage distribution business in Greater China.

The negative ROE and ROIC trends suggest that the company is failing to deploy its capital effectively, with losses eroding the equity base over time. This performance appears to be driven by the inability to maintain profitable sales volume, which is a critical concern for a business model that relies on high-value inventory turnover.

Working Capital Inefficiency Strains Liquidity

As reported in financial statements, EPSM's cash conversion cycle has ballooned to 358 days, a significant increase that highlights the company's struggle to move high-value inventory, effectively tying up capital in slow-moving stock while revenue continues to decline at a rapid pace across its primary segments.

The extremely high days inventory outstanding (DIO) of 345 days suggests that the company's inventory of rare wines and spirits is not turning over at a rate sufficient to support its operational needs. This inefficiency in working capital management appears to be a primary driver of the company's current cash burn and liquidity pressure.

Misapplied Focus on Current Ratio

Based on reported figures, investors often misapply the current ratio of 7.35 to assess EPSM's liquidity, which obscures the reality that the majority of these current assets are likely illiquid, slow-moving luxury inventory rather than cash, thereby masking the firm's actual vulnerability to short-term cash flow shocks.

The current ratio is a misleading metric for this business model because it fails to account for the difficulty of liquidating high-end wine and spirit collections during a market downturn. A more appropriate metric would be the quick ratio or a cash-burn analysis, which better reflects the company's ability to meet immediate obligations without relying on the sale of distressed inventory.

Download Financial Ratios Data

Includes 30+ ratios · 6 years · Updated daily

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EPSM — Frequently Asked Questions

Quick answers to the most common questions about buying EPSM stock.

What is Epsium Enterprise Limited Ordinary Shares's P/E ratio?

Epsium Enterprise Limited Ordinary Shares's current P/E ratio is -12.2x. This places it at the 50th percentile of its historical range.

What is Epsium Enterprise Limited Ordinary Shares's ROE?

Epsium Enterprise Limited Ordinary Shares's return on equity (ROE) is -15.2%. The historical average is 28.3%.

Is EPSM stock overvalued?

Based on historical data, Epsium Enterprise Limited Ordinary Shares is trading at a P/E of -12.2x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Epsium Enterprise Limited Ordinary Shares's profit margins?

Epsium Enterprise Limited Ordinary Shares has 14.7% gross margin and -29.2% operating margin.