Epsium Enterprise Limited (EPSM) Key Metrics
EPSM valuation today
Trailing 12 months · as of October 18, 2026- Market cap
- $13.4M
- Enterprise value
- $17.1M
- P/E (TTM)
- —
- Forward P/E
- —
- PEG ratio
- —
- Price / sales
- 2.6
- Price / book
- 1.6
- EV / EBITDA
- 477.0
- Dividend yield
- —
- Beta
- —
EPSM key metrics, 2020–2025
Fiscal year ended December 31, 2025 · U.S. dollarsEPSM returns How much profit the business earns on the capital it uses.
EPSM financial health Debt, liquidity and how easily interest is covered.
EPSM efficiency & capital use Working capital cycle and where the cash goes.
EPSM returns on capital
Net income (ROE, ROA) or after-tax operating income (ROIC) divided by the average of the opening and closing balance.
EPSM debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease liabilities.
EPSM cash returned to shareholders
EPSM key metrics
2020–2025| 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | |
|---|---|---|---|---|---|---|
| Valuation | ||||||
| Share price at fiscal year-end | $2.00 | — | — | — | — | — |
| Returns & profitability | ||||||
| Return on equity (ROE) | −15.3% | 3.5% | 61.8% | 31.8% | 42.4% | 47.1% |
| Return on invested capital (ROIC) | −12.2% | 3.8% | 69.9% | 30.9% | 43.0% | 42.9% |
| Return on assets (ROA) | −12.5% | 2.6% | 41.5% | 17.2% | 15.3% | 12.4% |
| Return on tangible assets | −11.3% | 2.6% | 34.2% | 16.1% | 17.3% | 12.4% |
| Free cash flow margin | −46.6% | −11.8% | 6.4% | 12.5% | 5.4% | −0.7% |
| Income quality (OCF / net income) | — | −5.07 | 0.51 | 1.25 | 0.95 | −0.12 |
| Financial health | ||||||
| Total debt | $195,991 | $165,699 | $367,584 | $290,879 | $427,459 | $610,562 |
| Cash & short-term investments | $2.0M | $193,834 | $1.3M | $525,561 | $272,012 | $364,526 |
| Net debt | −$1.8M | −$28,135 | −$948,574 | −$234,682 | $155,447 | $246,036 |
| Debt / equity | 0.02 | 0.02 | 0.05 | 0.07 | 0.15 | 0.31 |
| Debt / assets | 0.01 | 0.02 | 0.03 | 0.04 | 0.07 | 0.08 |
| Net debt / EBITDA | — | −0.07 | −0.22 | −0.17 | 0.11 | 0.22 |
| Current ratio | 7.35 | 4.44 | 3.85 | 2.55 | 2.00 | 1.36 |
| Quick ratio | 1.91 | 2.46 | 1.87 | 0.31 | 0.32 | 0.91 |
| Interest coverage | — | — | 824.7 | 16.7 | 9.4 | 58.4 |
| Working capital | $11.3M | $8.1M | $7.8M | $4.0M | $2.8M | $1.9M |
| Invested capital | $9.7M | $8.1M | $6.8M | $3.9M | $3.1M | $2.2M |
| Tangible asset value | $11.5M | $8.2M | $7.9M | $4.1M | $2.9M | $2.0M |
| Net current asset value | $11.2M | $8.0M | $7.6M | $3.9M | $2.6M | $1.6M |
| Capital allocation | ||||||
| Share buybacks (net) | $300,000 | $0 | $0 | — | — | — |
| Dividends + buybacks / free cash flow | — | — | 0.0% | — | — | — |
| Capex / revenue | 0.1% | 0.7% | 0.0% | 0.0% | 0.0% | 0.1% |
| Capex / operating cash flow | — | — | 0.0% | 0.3% | 0.1% | — |
| Capex / depreciation | 0.21 | 5.40 | 0.04 | 0.19 | 0.04 | 0.98 |
| SG&A / revenue | 41.6% | 9.6% | 4.1% | 6.1% | 3.9% | 3.8% |
| Efficiency | ||||||
| Days sales outstanding | 50.1 | 27.1 | 5.8 | 9.2 | 20.1 | 31.1 |
| Days of inventory on hand | 598.3 | 168.2 | 87.0 | 210.3 | 81.0 | 48.5 |
| Days payables outstanding | 34.2 | 32.4 | 17.3 | 19.6 | 2.3 | 1.3 |
| Cash conversion cycle (days) | 614.2 | 162.9 | 75.5 | 199.9 | 98.7 | 78.4 |
| Receivables turnover | 7.29 | 13.47 | 62.45 | 39.56 | 18.19 | 11.72 |
| Payables turnover | 10.68 | 11.27 | 21.04 | 18.59 | 156.83 | 288.29 |
| Inventory turnover | 0.61 | 2.17 | 4.20 | 1.74 | 4.51 | 7.53 |
| Asset turnover | 0.43 | 1.17 | 3.30 | 1.72 | 2.67 | 2.60 |
| Average receivables | $702,400 | $929,052 | $467,503 | $282,470 | $1.0M | $1.7M |
| Average payables | $408,658 | $968,310 | $1.1M | $497,547 | $103,164 | $62,149 |
| Average inventory | $7.2M | $5.0M | $5.6M | $5.3M | $3.6M | $2.4M |
| Intangibles / total assets | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% | 0.0% |
Computed from EPSM's annual financial statements (latest annual report filed April 29, 2026) and the closing share price on each fiscal year-end, adjusted for stock splits. Figures in U.S. dollars; data from EODHD. Averages use the opening and closing balance of each year.
EPSM valuation and financial ratios
Epsium Enterprise earned a return on equity of −15.3% and a return on invested capital of −12.2% in fiscal 2025. It ended the year with $0.2 million of debt and $2.0 million in cash and short-term investments, a net cash position of $1.8 million. It returned $0.3 million to shareholders: $0 in dividends and $0.3 million in share buybacks.
See the EPSM income statement, the EPSM chart for price history, or the EPSM stock overview for the latest quote and news.
EPSM key metrics FAQ
What is Epsium Enterprise's return on equity?
Epsium Enterprise's return on equity (ROE) was −15.3% in fiscal 2025: net income of -$1.5 million on average shareholders' equity of $9.8 million.
What is Epsium Enterprise's ROIC?
Epsium Enterprise's return on invested capital was −12.2% in fiscal 2025, using after-tax operating income divided by average debt plus equity minus cash.
How much debt does Epsium Enterprise have?
Epsium Enterprise had total debt of $0.2 million at the end of fiscal 2025, a debt-to-equity ratio of 0.02 and more cash than debt.
Does Epsium Enterprise buy back its shares?
Yes. Epsium Enterprise spent $0.3 million on net share repurchases in fiscal 2025.
What is Epsium Enterprise's current ratio?
Epsium Enterprise's current ratio was 7.35 at the end of fiscal 2025: current assets were 7.35 times current liabilities.