Epsium Enterprise Ltd. Financials
This page shows Epsium Enterprise Ltd. (EPSM) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 3 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Sales contraction turned a once-cash-generative operation into an inventory-heavy cash burn now sustained mainly by financing.
By FY2025, inventory of$5.9M exceeded revenue of$5.1M , showing that working capital had become a bigger use of cash than customer collections; receivables were lower, but goods were sitting on the balance sheet instead of turning into sales. The year-end cash balance of$2.0M therefore looks more like a financing bridge than operating recovery, because financing inflow of$4.2M was what offset the business drain.
FY2025's gross margin rebound to
The balance sheet remains light on liabilities, with total liabilities of
Financial Health Signals
Based on FY2024 annual data, averaged across the last 3 years for performance metrics (most-recent year weighted highest). How this score is calculated →
Health score ≠ stock price. This rates the quality of Epsium Enterprise Ltd.'s business: profitability, growth, balance sheet strength. It doesn't tell you whether the stock is a good buy at today's price. Not financial advice. Use it alongside valuation analysis and your own research.
Epsium Enterprise Ltd. has an operating margin of 3.3%, meaning the company retains $3 of operating profit per $100 of revenue. This results in a moderate score of 41/100, indicating healthy but not exceptional operating efficiency. This is down from 14.8% the prior year.
Epsium Enterprise Ltd.'s revenue declined 57.1% year-over-year, from $29.2M to $12.5M. This contraction results in a growth score of 43/100.
Epsium Enterprise Ltd. carries a low D/E ratio of 0.30, meaning only $0.30 of long-term debt for every $1 of shareholders' equity. This conservative leverage earns a score of 96/100, indicating a strong balance sheet with room for future borrowing.
With a current ratio of 4.44, Epsium Enterprise Ltd. holds $4.44 in current assets for every $1 of short-term obligations. This comfortable liquidity earns a score of 88/100.
While Epsium Enterprise Ltd. generated -$1.4M in operating cash flow, capex of $83K consumed most of it, leaving -$1.5M in free cash flow. This results in a low score of 21/100, reflecting heavy capital investment rather than weak cash generation.
Epsium Enterprise Ltd.'s ROE of 3.4% shows moderate profitability relative to equity, earning a score of 58/100. This is down from 47.2% the prior year.
Epsium Enterprise Ltd. scores 7.86, well above the 2.99 safe threshold. The score is driven primarily by a large market capitalization ($18.7M) relative to total liabilities ($2.4M). This indicates low bankruptcy risk based on profitability, leverage, and asset efficiency.
Epsium Enterprise Ltd. passes 3 of 9 financial strength tests. 1 of 4 profitability signals pass, 2 of 3 leverage/liquidity signals pass, neither operating efficiency signal passes.
For every $1 of reported earnings, Epsium Enterprise Ltd. generates $-5.07 in operating cash flow (-$1.4M OCF vs $275K net income). This low ratio suggests earnings are primarily driven by accounting accruals rather than cash generation, which may not be sustainable.
Key Financial Metrics
Earnings & Revenue
Epsium Enterprise Ltd. generated $12.5M in revenue in fiscal year 2024. This represents a decrease of 57.1% from the prior year.
Epsium Enterprise Ltd.'s EBITDA was $423K in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization. This represents a decrease of 90.3% from the prior year.
Epsium Enterprise Ltd. reported $275K in net income in fiscal year 2024. This represents a decrease of 92.5% from the prior year.
Epsium Enterprise Ltd. earned $0.02 per diluted share (EPS) in fiscal year 2024. This represents a decrease of 93.5% from the prior year.
Cash & Balance Sheet
Epsium Enterprise Ltd. generated -$1.5M in free cash flow in fiscal year 2024, representing cash available after capex. This represents a decrease of 179.3% from the prior year.
Epsium Enterprise Ltd. held $149K in cash against $0 in long-term debt as of fiscal year 2024.
Epsium Enterprise Ltd. had 12M shares outstanding in fiscal year 2024. This represents an increase of 0.0% from the prior year.
Margins & Returns
Epsium Enterprise Ltd.'s gross margin was 12.8% in fiscal year 2024, indicating the percentage of revenue retained after direct costs. This is down 6.2 percentage points from the prior year.
Epsium Enterprise Ltd.'s operating margin was 3.3% in fiscal year 2024, reflecting core business profitability. This is down 11.6 percentage points from the prior year.
Epsium Enterprise Ltd.'s net profit margin was 2.2% in fiscal year 2024, showing the share of revenue converted to profit. This is down 10.4 percentage points from the prior year.
Epsium Enterprise Ltd.'s ROE was 3.4% in fiscal year 2024, measuring profit generated per dollar of shareholder equity. This is down 43.8 percentage points from the prior year.
Capital Allocation
Epsium Enterprise Ltd. invested $83K in capex in fiscal year 2024, funding long-term assets and infrastructure. This represents an increase of 10702.1% from the prior year.
EPSM Income Statement
| Metric | Q4'25 | Q2'25 | Q4'24 | Q4'23 |
|---|---|---|---|---|
| Revenue | N/A | N/A | N/A | N/A |
| Cost of Revenue | N/A | N/A | N/A | N/A |
| Gross Profit | N/A | N/A | N/A | N/A |
| R&D Expenses | N/A | N/A | N/A | N/A |
| SG&A Expenses | N/A | N/A | N/A | N/A |
| Operating Income | N/A | N/A | N/A | N/A |
| Interest Expense | N/A | N/A | N/A | N/A |
| Income Tax | N/A | N/A | N/A | N/A |
| Net Income | N/A | N/A | N/A | N/A |
| EPS (Diluted) | N/A | N/A | N/A | N/A |
EPSM Balance Sheet
| Metric | Q4'25 | Q2'25 | Q4'24 | Q4'23 |
|---|---|---|---|---|
| Total Assets | $13.3M-3.6% | $13.8M+29.8% | $10.6M-1.2% | $10.8M |
| Current Assets | $13.0M-3.7% | $13.6M+30.4% | $10.4M-1.0% | $10.5M |
| Cash & Equivalents | $2.0M-18.6% | $2.4M+1532.9% | $149K-88.7% | $1.3M |
| Inventory | $5.9M+43.3% | $4.1M-12.0% | $4.6M-14.3% | $5.4M |
| Accounts Receivable | $200K-75.2% | $806K-31.1% | $1.2M+70.7% | $686K |
| Goodwill | N/A | N/A | N/A | N/A |
| Total Liabilities | $1.8M+14.5% | $1.6M-34.3% | $2.4M-16.0% | $2.9M |
| Current Liabilities | $1.8M+16.9% | $1.5M-35.1% | $2.3M-14.1% | $2.7M |
| Long-Term Debt | N/A | N/A | N/A | N/A |
| Total Equity | $11.5M-6.0% | $12.2M+50.4% | $8.1M+4.2% | $7.8M |
| Retained Earnings | $6.2M-11.3% | $7.0M-9.1% | $7.7M+3.7% | $7.5M |
EPSM Cash Flow Statement
| Metric | Q4'25 | Q2'25 | Q4'24 | Q4'23 |
|---|---|---|---|---|
| Operating Cash Flow | N/A | N/A | N/A | N/A |
| Capital Expenditures | N/A | N/A | N/A | N/A |
| Free Cash Flow | N/A | N/A | N/A | N/A |
| Investing Cash Flow | N/A | N/A | N/A | N/A |
| Financing Cash Flow | N/A | N/A | N/A | N/A |
| Dividends Paid | N/A | N/A | N/A | N/A |
| Share Buybacks | N/A | N/A | N/A | N/A |
EPSM Financial Ratios
| Metric | Q4'25 | Q2'25 | Q4'24 | Q4'23 |
|---|---|---|---|---|
| Gross Margin | N/A | N/A | N/A | N/A |
| Operating Margin | N/A | N/A | N/A | N/A |
| Net Margin | N/A | N/A | N/A | N/A |
| Return on Equity | N/A | N/A | N/A | N/A |
| Return on Assets | N/A | N/A | N/A | N/A |
| Current Ratio | 7.35-1.6 | 8.93+4.5 | 4.44+0.6 | 3.85 |
| Debt-to-Equity | 0.16+0.0 | 0.13-0.2 | 0.30-0.1 | 0.37 |
| FCF Margin | N/A | N/A | N/A | N/A |
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Frequently Asked Questions
What is Epsium Enterprise Ltd.'s annual revenue?
Epsium Enterprise Ltd. (EPSM) reported $12.5M in total revenue for fiscal year 2024. This represents a -57.1% change compared to the previous fiscal year. Revenue measures the total income earned from the company's primary business operations before any expenses are deducted.
How fast is Epsium Enterprise Ltd.'s revenue growing?
Epsium Enterprise Ltd. (EPSM) revenue declined by 57.1% year-over-year, from $29.2M to $12.5M in fiscal year 2024.
Is Epsium Enterprise Ltd. profitable?
Yes, Epsium Enterprise Ltd. (EPSM) reported a net income of $275K in fiscal year 2024, with a net profit margin of 2.2%.
What is Epsium Enterprise Ltd.'s EBITDA?
Epsium Enterprise Ltd. (EPSM) had EBITDA of $423K in fiscal year 2024, measuring earnings before interest, taxes, depreciation, and amortization.
What is Epsium Enterprise Ltd.'s gross margin?
Epsium Enterprise Ltd. (EPSM) had a gross margin of 12.8% in fiscal year 2024, indicating the percentage of revenue retained after direct costs of goods sold.
What is Epsium Enterprise Ltd.'s operating margin?
Epsium Enterprise Ltd. (EPSM) had an operating margin of 3.3% in fiscal year 2024, reflecting the profitability of core business operations before interest and taxes.
What is Epsium Enterprise Ltd.'s net profit margin?
Epsium Enterprise Ltd. (EPSM) had a net profit margin of 2.2% in fiscal year 2024, representing the share of revenue converted into profit after all expenses.
What is Epsium Enterprise Ltd.'s return on equity (ROE)?
Epsium Enterprise Ltd. (EPSM) has a return on equity of 3.4% for fiscal year 2024, measuring how efficiently the company generates profit from shareholder equity.
What is Epsium Enterprise Ltd.'s free cash flow?
Epsium Enterprise Ltd. (EPSM) generated -$1.5M in free cash flow during fiscal year 2024. This represents a -179.3% change compared to the previous fiscal year. Free cash flow represents the cash a company generates after accounting for capital expenditures, and is widely used to assess financial flexibility and shareholder value.
What is Epsium Enterprise Ltd.'s operating cash flow?
Epsium Enterprise Ltd. (EPSM) generated -$1.4M in operating cash flow during fiscal year 2024, representing cash generated from core business activities.
What are Epsium Enterprise Ltd.'s total assets?
Epsium Enterprise Ltd. (EPSM) had $10.6M in total assets as of fiscal year 2024, including both current and long-term assets.
What are Epsium Enterprise Ltd.'s capital expenditures?
Epsium Enterprise Ltd. (EPSM) invested $83K in capital expenditures during fiscal year 2024, funding long-term assets and infrastructure.
What is Epsium Enterprise Ltd.'s current ratio?
Epsium Enterprise Ltd. (EPSM) had a current ratio of 4.44 as of fiscal year 2024, which is generally considered healthy.
What is Epsium Enterprise Ltd.'s debt-to-equity ratio?
Epsium Enterprise Ltd. (EPSM) had a debt-to-equity ratio of 0.30 as of fiscal year 2024, measuring the company's financial leverage by comparing total debt to shareholder equity.
What is Epsium Enterprise Ltd.'s return on assets (ROA)?
Epsium Enterprise Ltd. (EPSM) had a return on assets of 2.6% for fiscal year 2024, measuring how efficiently the company uses its assets to generate profit.
What is Epsium Enterprise Ltd.'s cash runway?
Based on fiscal year 2024 data, Epsium Enterprise Ltd. (EPSM) had $149K in cash against an annual operating cash burn of $1.4M. This gives an estimated cash runway of approximately 1 months at the current burn rate. Cash runway measures how long a company can continue operating before running out of cash, assuming no additional funding.
What is Epsium Enterprise Ltd.'s Altman Z-Score?
Epsium Enterprise Ltd. (EPSM) has an Altman Z-Score of 7.86, placing it in the Safe Zone (low bankruptcy risk). The Z-Score combines five financial ratios (working capital, retained earnings, EBIT, market capitalization, and revenue relative to total assets) to predict the likelihood of bankruptcy. Scores above 2.99 indicate financial safety while scores below 1.81 suggest financial distress. Learn more in our complete guide to financial health indicators.
What is Epsium Enterprise Ltd.'s Piotroski F-Score?
Epsium Enterprise Ltd. (EPSM) has a Piotroski F-Score of 3 out of 9, indicating weak financial health. The F-Score evaluates nine binary signals across profitability (positive ROA, positive cash flow, improving ROA, earnings quality), leverage (decreasing debt, improving liquidity, no share dilution), and operating efficiency (improving gross margin, improving asset turnover). Scores of 7 to 9 indicate strong and improving fundamentals. Learn more in our complete guide to financial health indicators.
Are Epsium Enterprise Ltd.'s earnings high quality?
Epsium Enterprise Ltd. (EPSM) has an earnings quality ratio of -5.07x, considered low quality (accrual-driven). This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.
How financially healthy is Epsium Enterprise Ltd.?
Epsium Enterprise Ltd. (EPSM) scores 58 out of 100 on our Financial Profile, indicating moderate overall financial health. This composite score evaluates six dimensions: profitability (operating margin), revenue growth, leverage (debt-to-equity), liquidity (current ratio), cash flow quality (free cash flow margin), and shareholder returns (return on equity). Each dimension is normalized against standard financial benchmarks. Learn more in our complete guide to financial health indicators.