Son I Tam owns 10.79M Epsium (EPSM) Class A shares, 98.8% voting power

Rhea-AI Filing Summary

Epsium Enterprise Limited beneficial ownership filing: Son I Tam reports beneficial ownership of 10,788,390 Class A ordinary shares, representing 80.28% of the Class A shares and controlling 98.79% voting power under the issuer's multi-class structure. The filing notes 13,438,034 Ordinary Shares outstanding as of April 21, 2026 (2,664,034 Class A and 10,774,000 Class B). It also describes a re-designation on August 22, 2025, an exchange of 10,800,000 shares, a conversion of 26,000 Class B to Class A on September 30, 2025, and a Form 144 filing on that date.

Key Figures

Beneficially owned: 10,788,390 shares Percent of class: 80.28% Voting power: 98.79% +5 more

8 metrics

Beneficially owned 10,788,390 shares Amount beneficially owned reported by Son I Tam

Percent of class 80.28% Percent of Class A ordinary shares beneficially owned

Voting power 98.79% Voting power calculated on combined class basis as of April 21, 2026

Ordinary Shares outstanding 13,438,034 shares Outstanding Ordinary Shares as of April 21, 2026 (issuer-provided)

Class B shares 10,774,000 shares Class B ordinary shares outstanding as of April 21, 2026

Class A shares 2,664,034 shares Class A ordinary shares outstanding as of April 21, 2026

Exchange on Aug 22, 2025 10,800,000 shares exchanged Mr. Tam exchanged Class A for Class B pursuant to shareholder resolutions

Conversion on Sep 30, 2025 26,000 shares converted Conversion of Class B to Class A by Mr. Tam

Key Terms

Schedule 13G, Form 144, Class B convertible, Beneficial ownership

4 terms

Schedule 13G regulatory

"Item 2. | (a) | Name of person filing: Son I Tam"

A Schedule 13G is a formal document that investors file with the government when they acquire a large ownership stake in a company, usually for investment purposes rather than control. It helps keep the public informed about who owns significant parts of a company's shares, which can influence how the company is managed and how investors make decisions. Filing this schedule is important for transparency and understanding the ownership landscape of publicly traded companies.

Form 144 regulatory

"On the same date, Mr. Tam filed a Form 144 in connection with the removal of restrictions"

Form 144 is a document that investors must file with the government when they plan to sell a large number of shares of a company's stock. It helps ensure transparency so everyone knows how many shares are being sold and when, which can impact the stock's price.

Class B convertible financial

"Each Class B ordinary share shall be convertible into Class A ordinary share at any time on a one-for-one basis"

Beneficial ownership regulatory

"Item 4. | Ownership (a) | Amount beneficially owned: 10,788,390"

Beneficial ownership means the person or entity that actually enjoys the benefits of owning shares or other assets — such as receiving dividends, voting rights, or price gains — even if the legal title is held in another name. For investors it matters because knowing who truly controls and profits from a company reveals who can influence decisions, exposes potential conflicts of interest or hidden concentration of power, and affects transparency and risk in the stock.

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

SCHEDULE 13G

UNDER THE SECURITIES EXCHANGE ACT OF 1934

Epsium Enterprise Limited

(Name of Issuer)

Class A Ordinary Shares, par value $0.00002 per share

(Title of Class of Securities)

G3090S106

(CUSIP Number)

12/31/2025

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule is filed:

Rule 13d-1(b)

Rule 13d-1(c)

Rule 13d-1(d)

schemaVersion:

SCHEDULE 13G

CUSIP Number(s): G3090S106

1

Names of Reporting Persons

Son I Tam

2

Check the appropriate box if a member of a Group (see instructions)

(a)
(b)

3

Sec Use Only

4

Citizenship or Place of Organization

MACAU

Number of Shares Beneficially Owned by Each Reporting Person With:

5	Sole Voting Power 10,788,390.00
6	Shared Voting Power 0.00
7	Sole Dispositive Power 10,788,390.00
8	Shared Dispositive Power 0.00

9

Aggregate Amount Beneficially Owned by Each Reporting Person

10,788,390.00

10

Check box if the aggregate amount in row (9) excludes certain shares (See Instructions)

11

Percent of class represented by amount in row (9)

80.28 %

12

Type of Reporting Person (See Instructions)

IN

Comment for Type of Reporting Person: (1) The number reported in Rows 5, 7 and 9 represents an aggregate of 10,788,390 ordinary shares of Epsium Enterprise Limited (the "Issuer"), consisting of (i) 14,390 Class A ordinary shares and (ii) 10,774,000 Class B ordinary shares, each with a par value of $0.00002 per share (collectively, the "Ordinary Shares"). On August 22, 2025, pursuant to shareholder resolutions, the Issuer re-designated its share capital into Class A and Class B Ordinary Shares. Mr. Tam exchanged 10,800,000 Class A ordinary shares for an equal number of Class B ordinary shares. Each Class B ordinary share shall be convertible into Class A ordinary share at any time on a one-for-one basis at the option of the holder thereof. Class A ordinary shares shall not be convertible into Class B ordinary shares under any circumstances. On September 30, 2025, Mr. Tam converted 26,000 Class B ordinary shares into 26,000 Class A ordinary shares. On the same date, Mr. Tam filed a Form 144 in connection with the removal of restrictions on certain Class A ordinary shares. (2) The percentage reported in Row 11 is based on 13,438,034 Ordinary Shares outstanding as of April 21, 2026, being the sum of (i) 2,664,034 Class A ordinary shares, and (ii) 10,774,000 Class B ordinary shares, as provided by the Issuer. (3) The percentage of voting power, 98.79%, is calculated by dividing the voting power beneficially owned by the reporting person by the voting power beneficially owned by all of the Issuer's holders of Class A ordinary shares and Class B ordinary shares as a single class as of April 21, 2026. Each Class A ordinary share is entitled to one vote per share, and each Class B ordinary share is entitled to twenty votes per share.

SCHEDULE 13G

Item 1.
(a)	Name of issuer: Epsium Enterprise Limited
(b)	Address of issuer's principal executive offices: c/o Companhia de Comercio Luz Limitada, Alameda Dr. Carlos D'assumpcao, Edf China Civil Plaza 235-243, 14 Andar P, Macau, SAR China
Item 2.
(a)	Name of person filing: Son I Tam
(b)	Address or principal business office or, if none, residence: c/o Companhia de Comercio Luz Limitada, Alameda Dr. Carlos D'assumpcao, Edf China Civil Plaza 235-243, 14 Andar P, Macau, SAR China
(c)	Citizenship: Macau
(d)	Title of class of securities: Class A Ordinary Shares, par value $0.00002 per share
(e)	CUSIP Number(s): G3090S106
Item 3.	If this statement is filed pursuant to §§ 240.13d-1(b) or 240.13d-2(b) or (c), check whether the person filing is a:
(a)	Broker or dealer registered under section 15 of the Act (15 U.S.C. 78o);
(b)	Bank as defined in section 3(a)(6) of the Act (15 U.S.C. 78c);
(c)	Insurance company as defined in section 3(a)(19) of the Act (15 U.S.C. 78c);
(d)	Investment company registered under section 8 of the Investment Company Act of 1940 (15 U.S.C. 80a-8);
(e)	An investment adviser in accordance with § 240.13d-1(b)(1)(ii)(E);
(f)	An employee benefit plan or endowment fund in accordance with § 240.13d-1(b)(1)(ii)(F);
(g)	A parent holding company or control person in accordance with § 240.13d-1(b)(1)(ii)(G);
(h)	A savings associations as defined in Section 3(b) of the Federal Deposit Insurance Act (12 U.S.C. 1813);
(i)	A church plan that is excluded from the definition of an investment company under section 3(c)(14) of the Investment Company Act of 1940 (15 U.S.C. 80a-3);
(j)	A non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J). If filing as a non-U.S. institution in accordance with § 240.13d-1(b)(1)(ii)(J), please specify the type of institution:
(k)	Group, in accordance with Rule 240.13d-1(b)(1)(ii)(K).
Item 4.	Ownership
(a)	Amount beneficially owned: 10,788,390
(b)	Percent of class: 80.28 %
(c)	Number of shares as to which the person has:
	(i) Sole power to vote or to direct the vote: 10,788,390
	(ii) Shared power to vote or to direct the vote: 0
	(iii) Sole power to dispose or to direct the disposition of: 10,788,390
	(iv) Shared power to dispose or to direct the disposition of: 0
Item 5.	Ownership of 5 Percent or Less of a Class.
	Not Applicable
Item 6.	Ownership of more than 5 Percent on Behalf of Another Person.
	Not Applicable
Item 7.	Identification and Classification of the Subsidiary Which Acquired the Security Being Reported on by the Parent Holding Company or Control Person.
	Not Applicable
Item 8.	Identification and Classification of Members of the Group.
	Not Applicable
Item 9.	Notice of Dissolution of Group.
	Not Applicable

Item 10.

Certifications:

By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under ?? 240.14a-11.

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

Son I Tam

Signature:	/s/ Son I Tam
Name/Title:	Son I Tam
Date:	04/29/2026

FAQ

Who is Son I Tam and what stake does he report in EPSM?

Son I Tam is the reporting person who states beneficial ownership of 10,788,390 Class A ordinary shares. This equals 80.28% of the Class A shares based on the issuer's provided outstanding counts as of April 21, 2026.

How much voting power does Son I Tam control at Epsium (EPSM)?

The filing reports Son I Tam controls 98.79% of voting power using the issuer's single-class voting aggregation as of April 21, 2026. Each Class B share carries twenty votes and each Class A share carries one vote per share.

What outstanding share counts does the filing disclose for EPSM?

The filing states 13,438,034 Ordinary Shares outstanding as of April 21, 2026, made up of 2,664,034 Class A and 10,774,000 Class B ordinary shares, as provided by the issuer.

What recent share-class actions are noted in the filing for EPSM?

The filing documents a share re-designation on August 22, 2025, an exchange of 10,800,000 Class A for Class B shares, and a conversion of 26,000 Class B to Class A shares on September 30, 2025.

Why does the filing reference a Form 144 for Son I Tam?

The filing states Son I Tam filed a Form 144 on September 30, 2025 in connection with removal of restrictions on certain Class A ordinary shares, as described in the transaction notes.