Epsium Enterprise Limited (EPSM) Balance Sheet
EPSM balance sheet, 2025
December 31, 2025 · U.S. dollars$13.3M assets = $1.8M liabilities + $11.5M equity
Both columns are drawn to the same scale: what EPSM owns equals what it owes plus shareholders’ equity. Hover a block for its value.
EPSM financial health
Descriptive bands, not a rating. Fiscal 2025.
EPSM balance sheet trends, 2020–2025
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $7.6M2020 | $13.3M2025 | +11.9%/yr | |
| Total liabilities | $5.6M2020 | $1.8M2025 | −20.1%/yr | |
| Shareholders’ equity | $2.0M2020 | $11.5M2025 | +41.8%/yr | |
| Cash & short-term investments | $364,5262020 | $2.0M2025 | +40.9%/yr | |
| Total debt | $610,5622020 | $195,9912025 | −20.3%/yr | |
| Net cash (debt) | −$246,0362020 | $1.8M2025 | +$2.1M | |
| Working capital | $1.9M2020 | $11.3M2025 | +$9.4M | |
| Current ratio | 1.362020 | 7.352025 | +5.99 | |
| Debt / equity | 0.312020 | 0.022025 | −0.29 |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
EPSM assets
EPSM liabilities and equity
EPSM debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
EPSM balance sheet
| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Cash & short-term investments | $2.0M | $193,834 | $1.3M | $525,561 | $272,012 | $364,526 |
| Cash & equivalents | $2.0M | $148,828 | $1.3M | $525,561 | $272,012 | $364,526 |
| Short-term investments | $44,840 | $45,006 | $0 | — | — | — |
| Receivables | $233,190 | $1.2M | $686,494 | $248,512 | $316,427 | $1.7M |
| Inventory | $9.7M | $4.6M | $5.4M | $5.9M | $4.8M | $2.4M |
| Other current assets | $1.1M | $4.4M | $3.1M | $24,397 | $319,260 | $2.7M |
| Total current assets | $13.0M | $10.4M | $10.5M | $6.7M | $5.7M | $7.2M |
| Property, plant & equipment (net) | $252,093 | $236,206 | $253,412 | $284,924 | $321,704 | $432,363 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $1 | $0 | $0 | $2,272 | $2,355 | $2,396 |
| Total assets | $13.3M | $10.6M | $10.8M | $6.9M | $6.0M | $7.6M |
| Liabilities | ||||||
| Accounts payable | $278,458 | $538,859 | $1.4M | $850,914 | $144,180 | $62,149 |
| Short-term debt | $150,995 | $85,915 | $208,826 | $102,946 | $201,122 | $313,237 |
| Deferred revenue | — | — | — | — | — | $360,128 |
| Total current liabilities | $1.8M | $2.3M | $2.7M | $2.6M | $2.9M | $5.3M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | $195,991 | $165,699 | $258,908 | $263,983 | $295,599 | $376,783 |
| Other long-term liabilities | $44,996 | $79,784 | $158,758 | $187,933 | $226,337 | $297,325 |
| Total liabilities | $1.8M | $2.4M | $2.9M | $2.8M | $3.1M | $5.6M |
| Shareholders' equity | ||||||
| Common stock & paid-in capital | $269 | $240 | $240 | $240 | $1,200 | — |
| Retained earnings (deficit) | $6.2M | $7.7M | $7.5M | $3.8M | $2.7M | $1.6M |
| Accumulated other comprehensive income | $11,035 | $46,350 | −$4,460 | −$7,374 | −$6,164 | $367,125 |
| Minority interest | $0 | $94,226 | $84,389 | $40,584 | — | — |
| Total shareholders' equity | $11.5M | $8.1M | $7.8M | $4.1M | $2.9M | $2.0M |
| Key figures | ||||||
| Total debt | $195,991 | $165,699 | $367,584 | $290,879 | $427,459 | $610,562 |
| Net cash (debt) | $1.8M | $28,135 | $948,574 | $234,682 | −$155,447 | −$246,036 |
| Working capital | $11.3M | $8.1M | $7.8M | $4.0M | $2.8M | $1.9M |
| Tangible book value | $11.5M | $8.1M | $7.8M | $4.1M | $2.9M | $2.0M |
| Current ratio | 7.35 | 4.44 | 3.85 | 2.55 | 2.00 | 1.36 |
| Quick ratio | 1.27 | 0.58 | 0.74 | 0.30 | 0.21 | 0.39 |
| Debt / equity | 0.02 | 0.02 | 0.05 | 0.07 | 0.15 | 0.31 |
| Equity / assets | 86.3% | 76.3% | 72.4% | 59.1% | 48.4% | 26.3% |
| Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Jun '24 | Dec '23 | Jun '23 | Dec '22 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Cash & short-term investments | $2.0M | $2.0M | $2.5M | $2.5M | $193,834 | $193,834 | $336,078 | $1.3M | $457,280 | $525,561 |
| Cash & equivalents | $2.0M | $2.0M | $2.4M | $2.4M | $148,828 | $148,828 | $336,078 | $1.3M | $457,280 | $525,561 |
| Short-term investments | $44,840 | $44,840 | $44,494 | $44,494 | $45,006 | $45,006 | — | $0 | — | — |
| Receivables | $233,190 | $199,613 | $808,567 | $806,478 | $1.2M | $1.2M | $973,077 | $686,494 | $2.0M | $248,512 |
| Inventory | $9.7M | $5.9M | $4.1M | $4.1M | $4.6M | $4.6M | $4.6M | $5.4M | $4.5M | $5.9M |
| Other current assets | $1.1M | $5.0M | $6.2M | $6.2M | $4.4M | $4.4M | $3.8M | $3.1M | $2.8M | $24,397 |
| Total current assets | $13.0M | $13.0M | $13.6M | $13.6M | $10.4M | $10.4M | $9.6M | $10.5M | $9.7M | $6.7M |
| Property, plant & equipment (net) | $252,093 | $252,094 | $239,875 | $239,875 | $236,206 | $236,206 | $286,411 | $253,412 | $236,709 | $284,924 |
| Goodwill & intangible assets | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Other non-current assets | $1 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $2,272 |
| Total assets | $13.3M | $13.3M | $13.8M | $13.8M | $10.6M | $10.6M | $9.9M | $10.8M | $9.9M | $6.9M |
| Liabilities | ||||||||||
| Accounts payable | $278,458 | $278,458 | $116,028 | $116,028 | $538,859 | $538,859 | $120,042 | $1.4M | $946,783 | $850,914 |
| Short-term debt | $150,995 | — | $107,861 | — | $85,915 | — | $93,909 | $208,826 | $56,055 | $102,946 |
| Deferred revenue | — | — | — | — | — | — | — | — | $11,227 | — |
| Total current liabilities | $1.8M | $1.8M | $1.5M | $1.5M | $2.3M | $2.3M | $1.5M | $2.7M | $2.1M | $2.6M |
| Long-term debt | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Lease obligations | — | $195,991 | — | $178,545 | — | $165,699 | $205,601 | $258,908 | $216,797 | — |
| Other long-term liabilities | $44,996 | $44,996 | $70,684 | $70,684 | $79,784 | $79,784 | $111,692 | $158,758 | $160,742 | $187,933 |
| Total liabilities | $1.8M | $1.8M | $1.6M | $1.6M | $2.4M | $2.4M | $1.6M | $2.9M | $2.3M | $2.8M |
| Shareholders' equity | ||||||||||
| Common stock & paid-in capital | $269 | — | $269 | — | $240 | — | $240 | $240 | $1,200 | $240 |
| Retained earnings (deficit) | $6.2M | $6.2M | $7.0M | $7.0M | $7.7M | $7.7M | $7.9M | $7.5M | $7.3M | $3.8M |
| Accumulated other comprehensive income | $11,035 | — | −$59,740 | — | $46,350 | — | $5,044 | −$4,460 | −$22,602 | −$7,374 |
| Minority interest | — | $0 | — | $0 | — | $94,226 | — | — | — | — |
| Total shareholders' equity | $11.5M | $11.5M | $12.2M | $12.2M | $8.1M | $8.1M | $8.3M | $7.8M | $7.6M | $4.1M |
| Key figures | ||||||||||
| Total debt | $195,991 | — | $178,545 | — | $165,699 | — | $205,601 | $367,584 | $216,797 | $290,879 |
| Net cash (debt) | $1.8M | — | $2.3M | — | $28,135 | — | $130,477 | $948,574 | $240,483 | $234,682 |
| Working capital | $11.3M | $11.3M | $12.0M | $12.0M | $8.1M | $8.1M | $8.2M | $7.8M | $7.6M | $4.0M |
| Tangible book value | $11.5M | $11.5M | $12.2M | $12.2M | $8.1M | $8.1M | $8.3M | $7.8M | $7.6M | $4.1M |
| Current ratio | 7.35 | 7.35 | 8.93 | 8.93 | 4.44 | 4.44 | 6.57 | 3.85 | 4.59 | 2.55 |
| Quick ratio | 1.27 | 1.25 | 2.16 | 2.16 | 0.58 | 0.58 | 0.89 | 0.74 | 1.17 | 0.30 |
| Debt / equity | 0.02 | — | 0.01 | — | 0.02 | — | 0.02 | 0.05 | 0.03 | 0.07 |
| Equity / assets | 86.3% | 86.3% | 88.5% | 88.5% | 76.3% | 76.3% | 83.2% | 72.4% | 76.3% | 59.1% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed April 29, 2026); data from EODHD.
EPSM financial position
At the end of fiscal 2025 (December 31, 2025), Epsium Enterprise had total assets of $13.3 million (up 25.1% from a year earlier), total liabilities of $1.8 million and shareholders' equity of $11.5 million. It held $2.0 million in cash and short-term investments against $0.2 million of debt, a net cash position of $1.8 million. Its current ratio was 7.35. In the latest quarter (ended March 31, 2026) total assets were $13.3 million and equity $11.5 million.
Related: EPSM income statement, EPSM cash flow statement, EPSM key metrics. See the EPSM stock overview for the latest quote and news.
EPSM balance sheet FAQ
What are Epsium Enterprise's total assets?
Epsium Enterprise reported total assets of $13.3 million at the end of fiscal 2025 (December 31, 2025), compared with $10.6 million a year earlier.
How much debt does Epsium Enterprise have?
Epsium Enterprise had $0.2 million of total debt at the end of fiscal 2025, including short-term borrowings and lease obligations. Its debt-to-equity ratio was 0.02.
How much cash does Epsium Enterprise have?
Epsium Enterprise held $2.0 million in cash and short-term investments at the end of fiscal 2025; with $0.2 million of debt that is net cash of $1.8 million.
What is Epsium Enterprise's book value?
Epsium Enterprise's shareholders' equity (book value) was $11.5 million at the end of fiscal 2025.
What is Epsium Enterprise's current ratio?
Epsium Enterprise had current assets of $13.0 million and current liabilities of $1.8 million, a current ratio of 7.35 (it can cover its short-term obligations).