Epsium Enterprise Limited Ordinary Shares (EPSM) 10-Year Financial Performance & Capital Metrics

EPSM • • Industrial / General

Consumer DefensiveWineries & DistilleriesAlcoholic Beverage Distributors & TradersLuxury Spirits & Wine Importers

AboutEpsium Enterprise Limited engages in the import trading and wholesale of alcoholic beverages in China, France, Chile, Australia, the United States, and Scotland. It primarily offers wines and spirits. The company's brands include Moutai, Xijiu, Wuliangye, Remy Martin Cognac, Macallan, Cointreau, Piper Heidsieck Champagne, and Red & White Wines, as well as French Fine Wines, such as Petrus, Lafite, Latour, Mouton, Margaux, and Lynch Bages. It distributes its products through chain supermarkets, stores, clubs, restaurants, food courts, bars, hotels, and gaming companies. The company was formerly known as Shengtao Investment Development Limited and changed its name to Epsium Enterprise Limited in 2021. Epsium Enterprise Limited was incorporated in 2020 and is based in Macau, China.Show more

Revenue $13M -57.1%
EBITDA $423K -90.3%
Net Income $275K -92.5%
EPS (Diluted) 0.02 -92.5%
Gross Margin 12.82% -32.5%
EBITDA Margin 3.38% -77.3%
Operating Margin 3.26% -78.0%
Net Margin 2.2% -82.6%
ROE 3.42% -94.4%
ROIC 4.04% -93.3%
Debt/Equity 0.02 -56.8%
Interest Coverage -

Technical Analysis

Key Insights

Based on financial data analysis

✓Strengths

✓Company is almost debt free
✓Excellent 3Y average ROE of 32.0%
✓Efficient asset utilization: 1.2x turnover

✗Weaknesses

✗Negative free cash flow
✗Weak momentum: RS Rating 2 (bottom 2%)
✗Trading more than 30% below 52-week high

Price & Volume

Loading chart...

Growth Metrics

Revenue CAGR

10Y-

5Y-

3Y-11.73%

TTM-

Profit (Net Income) CAGR

10Y-

5Y-

3Y-35.86%

TTM-

EPS CAGR

10Y-

5Y-

3Y-35.59%

TTM-

ROCE

10Y Avg40.56%

5Y Avg40.56%

3Y Avg36.02%

Latest5%

Peer Comparison

Luxury Spirits & Wine Importers

Name	Market Cap	Current Price	P/E Ratio	Revenue Growth 1Y	Net Margin	ROE	Debt/Equity
EPSMEpsium Enterprise Limited Ordinary Shares	29.8M	2.22	105.71	-57.12%	2.2%	3.42%	0.02
BLNEBeeline Holdings, Inc.	76.6M	2.76	-0.10	-62.73%	-305.13%	-35.01%	0.29
AGCCAgencia Comercial Spirits Ltd	224.07M	11.27		186%	30.71%	50.1%	0.07

Profit & Loss

	Dec 2020	Dec 2021	Dec 2022	Dec 2023	Dec 2024
Sales/Revenue+	19.76M	18.2M	11.17M	29.2M	12.52M
Revenue Growth %	-	-0.08%	-0.39%	1.61%	-0.57%
Cost of Goods Sold+	17.92M	16.18M	9.25M	23.65M	10.91M
COGS % of Revenue	0.91%	0.89%	0.83%	0.81%	0.87%
Gross Profit+	1.84M	2.02M	1.92M	5.54M	1.6M
Gross Margin %	0.09%	0.11%	0.17%	0.19%	0.13%
Gross Profit Growth %	-	0.1%	-0.05%	1.88%	-0.71%
Operating Expenses+	755.83K	711.65K	684.28K	1.21M	1.2M
OpEx % of Revenue	0.04%	0.04%	0.06%	0.04%	0.1%
Selling, General & Admin	755.83K	711.65K	684.28K	1.21M	1.2M
SG&A % of Revenue	0.04%	0.04%	0.06%	0.04%	0.1%
Research & Development	0	0	0	0	0
R&D % of Revenue	-	-	-	-	-
Other Operating Expenses	0	0	0	0	0
Operating Income+	1.08M	1.31M	1.24M	4.33M	407.9K
Operating Margin %	0.05%	0.07%	0.11%	0.15%	0.03%
Operating Income Growth %	-	0.21%	-0.06%	2.5%	-0.91%
EBITDA+	1.1M	1.34M	1.26M	4.35M	423.31K
EBITDA Margin %	0.06%	0.07%	0.11%	0.15%	0.03%
EBITDA Growth %	-	0.21%	-0.06%	2.45%	-0.9%
D&A (Non-Cash Add-back)	20.94K	22.86K	22.59K	19.99K	15.41K
EBIT	1.09M	1.35M	1.38M	4.31M	409.36K
Net Interest Income+	-18.57K	-139.76K	-74.25K	-5.25K	0
Interest Income	0	0	0	0	0
Interest Expense	18.57K	139.76K	74.25K	5.25K	0
Other Income/Expense	-12.58K	-104.35K	68.12K	-26.54K	1.46K
Pretax Income+	1.07M	1.21M	1.31M	4.31M	409.36K
Pretax Margin %	0.05%	0.07%	0.12%	0.15%	0.03%
Income Tax+	119.85K	156.54K	175K	587.98K	124.67K
Effective Tax Rate %	0.88%	0.86%	0.86%	0.85%	0.67%
Net Income+	941.99K	1.04M	1.12M	3.67M	274.86K
Net Margin %	0.05%	0.06%	0.1%	0.13%	0.02%
Net Income Growth %	-	0.11%	0.07%	2.29%	-0.93%
Net Income (Continuing)	951.51K	1.05M	1.13M	3.72M	284.69K
Discontinued Operations	0	0	0	0	0
Minority Interest	16.51K	27.07K	40.58K	84.39K	94.23K
EPS (Diluted)+	0.07	0.08	0.08	0.28	0.02
EPS Growth %	-	0.11%	0.07%	2.32%	-0.93%
EPS (Basic)	0.07	0.08	0.08	0.28	0.02
Diluted Shares Outstanding	13.25M	13.25M	13.25M	13.25M	13.25M
Basic Shares Outstanding	13.25M	13.25M	13.25M	13.25M	13.25M
Dividend Payout Ratio	-	-	-	-	-

Balance Sheet

	Dec 2020	Dec 2021	Dec 2022	Dec 2023	Dec 2024
Total Current Assets+	7.16M	5.71M	6.66M	10.5M	10.39M
Cash & Short-Term Investments	364.53K	272.01K	525.56K	1.32M	193.83K
Cash Only	364.53K	272.01K	525.56K	1.32M	148.83K
Short-Term Investments	0	0	0	0	45.01K
Accounts Receivable	1.69M	316.43K	248.51K	686.49K	1.17M
Days Sales Outstanding	31.13	6.34	8.12	8.58	34.16
Inventory	2.38M	4.8M	5.86M	5.42M	4.64M
Days Inventory Outstanding	48.49	108.29	231.14	83.6	155.28
Other Current Assets	0	0	0	0	0
Total Non-Current Assets+	434.76K	324.06K	287.2K	253.41K	236.21K
Property, Plant & Equipment	432.36K	321.7K	284.92K	253.41K	236.21K
Fixed Asset Turnover	45.69x	56.59x	39.21x	115.21x	53.00x
Goodwill	0	0	0	0	0
Intangible Assets	0	0	0	0	0
Long-Term Investments	0	0	0	0	0
Other Non-Current Assets	2.4K	2.35K	2.27K	0	0
Total Assets+	7.6M	6.03M	6.94M	10.75M	10.63M
Asset Turnover	2.60x	3.02x	1.61x	2.71x	1.18x
Asset Growth %	-	-0.21%	0.15%	0.55%	-0.01%
Total Current Liabilities+	5.28M	2.86M	2.61M	2.72M	2.34M
Accounts Payable	62.15K	144.18K	850.91K	1.4M	538.86K
Days Payables Outstanding	1.27	3.25	33.57	21.57	18.02
Short-Term Debt	233.78K	131.86K	26.9K	108.68K	0
Deferred Revenue (Current)	360.13K	0	0	0	0
Other Current Liabilities	0	0	0	-108.68K	0
Current Ratio	1.36x	2.00x	2.55x	3.85x	4.44x
Quick Ratio	0.91x	0.32x	0.31x	1.87x	2.46x
Cash Conversion Cycle	78.36	111.38	205.68	70.62	171.42
Total Non-Current Liabilities+	297.32K	226.34K	187.93K	158.76K	79.78K
Long-Term Debt	0	0	0	0	0
Capital Lease Obligations	297.32K	226.34K	187.93K	158.76K	79.78K
Deferred Tax Liabilities	0	0	0	0	0
Other Non-Current Liabilities	0	0	0	0	0
Total Liabilities	5.58M	3.09M	2.8M	2.88M	2.42M
Total Debt+	610.56K	427.46K	290.88K	367.58K	165.7K
Net Debt	246.04K	155.45K	-234.68K	-948.57K	16.87K
Debt / Equity	0.30x	0.15x	0.07x	0.05x	0.02x
Debt / EBITDA	0.55x	0.32x	0.23x	0.08x	0.39x
Net Debt / EBITDA	0.22x	0.12x	-0.19x	-0.22x	0.04x
Interest Coverage	58.36x	9.39x	16.67x	824.66x	-
Total Equity+	2.02M	2.95M	4.15M	7.87M	8.21M
Equity Growth %	-	0.46%	0.41%	0.9%	0.04%
Book Value per Share	0.15	0.22	0.31	0.59	0.62
Total Shareholders' Equity	2M	2.92M	4.1M	7.79M	8.11M
Common Stock	0	1.2K	240	240	240
Retained Earnings	1.63M	2.67M	3.79M	7.46M	7.74M
Treasury Stock	0	0	0	0	0
Accumulated OCI	367.13K	-6.16K	-7.37K	-4.46K	46.35K
Minority Interest	16.51K	27.07K	40.58K	84.39K	94.23K

Cash Flow

	Dec 2020	Dec 2021	Dec 2022	Dec 2023	Dec 2024
Cash from Operations+	-112.94K	988.83K	1.4M	1.86M	-1.39M
Operating CF Margin %	-0.01%	0.05%	0.12%	0.06%	-0.11%
Operating CF Growth %	-	9.76%	0.41%	0.33%	-1.75%
Net Income	951.51K	1.05M	1.13M	3.72M	284.69K
Depreciation & Amortization	20.94K	22.86K	22.59K	19.99K	15.41K
Stock-Based Compensation	0	0	0	0	0
Deferred Taxes	0	0	0	0	0
Other Non-Cash Items	0	131.79K	88.42K	17.1K	86.47K
Working Capital Changes	-1.09M	-217.85K	153.79K	-1.89M	-1.78M
Change in Receivables	123.86K	-67.45K	68.59K	-426.17K	-479.49K
Change in Inventory	323.03K	-2.44M	-1.06M	435.84K	805.11K
Change in Payables	-45.58K	118.15K	705.45K	546.7K	-861.17K
Cash from Investing+	-20.57K	-916	-11.72K	-770	-127.97K
Capital Expenditures	-20.57K	-916	-4.22K	-770	-83.18K
CapEx % of Revenue	0%	0%	0%	0%	0.01%
Acquisitions	-	-	-	-	-
Investments	-	-	-	-	-
Other Investing	0	0	-7.51K	0	0
Cash from Financing+	417.05K	-1.08M	-1.13M	-1.07M	352.85K
Debt Issued (Net)	-	-	-	-	-
Equity Issued (Net)	-	-	-	-	-
Dividends Paid	0	0	0	0	0
Share Repurchases	-	-	-	-	-
Other Financing	831.26K	-1.1M	-1.03M	-1.04M	352.85K
Net Change in Cash	-	-	-	-	-
Free Cash Flow+	-133.51K	987.91K	1.39M	1.86M	-1.48M
FCF Margin %	-0.01%	0.05%	0.12%	0.06%	-0.12%
FCF Growth %	-	8.4%	0.41%	0.34%	-1.79%
FCF per Share	-0.01	0.07	0.11	0.14	-0.11
FCF Conversion (FCF/Net Income)	-0.12x	0.95x	1.25x	0.51x	-5.07x
Interest Paid	0	0	0	0	0
Taxes Paid	0	0	0	22.77K	0

Key Ratios

Metric	2020	2021	2022	2023	2024
Return on Equity (ROE)	46.71%	41.98%	31.52%	61.15%	3.42%
Return on Invested Capital (ROIC)	35.93%	36.72%	26.48%	59.99%	4.04%
Gross Margin	9.31%	11.12%	17.2%	18.98%	12.82%
Net Margin	4.77%	5.72%	10%	12.59%	2.2%
Debt / Equity	0.30x	0.15x	0.07x	0.05x	0.02x
Interest Coverage	58.36x	9.39x	16.67x	824.66x	-
FCF Conversion	-0.12x	0.95x	1.25x	0.51x	-5.07x
Revenue Growth	-	-7.86%	-38.62%	161.3%	-57.12%

Frequently Asked Questions

Valuation & Price

Epsium Enterprise Limited Ordinary Shares (EPSM) has a price-to-earnings (P/E) ratio of 105.7x. This suggests investors expect higher future growth.

Growth & Financials

Epsium Enterprise Limited Ordinary Shares (EPSM) reported $12.5M in revenue for fiscal year 2024. This represents a 37% decrease from $19.8M in 2020.

Epsium Enterprise Limited Ordinary Shares (EPSM) saw revenue decline by 57.1% over the past year.

Yes, Epsium Enterprise Limited Ordinary Shares (EPSM) is profitable, generating $0.3M in net income for fiscal year 2024 (2.2% net margin).

Dividend & Returns

Epsium Enterprise Limited Ordinary Shares (EPSM) has a return on equity (ROE) of 3.4%. This is below average, suggesting room for improvement.

Epsium Enterprise Limited Ordinary Shares (EPSM) had negative free cash flow of $1.5M in fiscal year 2024, likely due to heavy capital investments.

← Back to Screener