Income statement, balance sheet and cash flow statement for the last 4 fiscal years, taken from the XBRL data Epsium Enterprise Ltd files with the SEC in its annual reports.
In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.
Income statement
FY2022
FY2024
FY2024
FY2025
Revenue
11.2
29.2
12.5
5.12
Cost of revenue
9.25
23.7
10.9
4.36
Gross profit
1.92
5.54
1.6
0.75
Selling and marketing
0
0
0
0.01
General and administrative
0.68
1.21
1.19
2.12
Operating expenses
0.68
1.21
1.2
2.25
Operating income
1.24
4.33
0.41
-1.5
Interest expense
0.07
0.01
Other non-operating income
0.07
-0.03
0
-0
Pre-tax income
1.31
4.31
0.41
-1.5
Income tax
0.18
0.59
0.12
Net income to minority interests
0.01
0.04
0.01
0
Net income
1.12
3.67
0.27
-1.5
EBITDA
1.26
4.35
0.42
-1.48
EPS, basic
0.09
0.31
0.02
EPS, diluted
0.09
0.31
0.02
Shares, basic (weighted)
12
12
12
Shares, diluted (weighted)
12
12
12
Balance sheet
FY2022
FY2024
FY2024
FY2025
Cash and equivalents
0.53
1.32
0.15
1.98
Receivables
0.69
1.17
0.2
Inventory
5.42
4.64
5.85
Other current assets
0
0
1.12
Total current assets
10.5
10.4
13
Property, plant and equipment
0.03
0.01
0.08
0.06
Lease right-of-use assets
0.26
0.24
0.16
0.19
Total assets
10.8
10.6
13.3
Accounts payable
1.4
0.54
0.28
Accrued liabilities
0.05
0.05
0.05
Short-term debt
0
Total current liabilities
2.72
2.34
1.77
Lease liabilities
0.19
0.16
0.08
0.04
Total liabilities
2.88
2.42
1.82
Paid-in capital
0.33
0.33
5.53
Retained earnings
7.46
7.74
6.24
Treasury stock
-0.3
Other comprehensive income
-0.01
0.04
0.01
Shareholders' equity
7.79
8.11
11.5
Minority interests
0.08
0.09
Total equity
4.15
7.87
8.21
11.5
Total liabilities and equity
10.8
10.6
13.3
Shares outstanding
12
12
Cash flow statement
FY2022
FY2024
FY2024
FY2025
Net income
1.13
3.72
0.28
-1.5
Depreciation and amortization
0.02
0.02
0.02
0.02
Change in receivables
0.07
-0.44
-0.48
0.96
Change in inventory
-1.06
0.44
0.81
-1.35
Cash from operations
1.4
1.86
-1.39
-2.38
Capital expenditures
-0
-0
-0.08
-0
Cash from investing
-0.01
-0
-0.13
-0
Stock issued
5.75
Share buybacks
-0.3
Cash from financing
-1.13
-1.07
0.35
4.22
Exchange rate effect
0
-0
0
-0
Net change in cash
0.25
0.79
-1.17
1.83
Free cash flow
1.39
1.86
-1.48
-2.38
Income taxes paid
0.02
Key metrics
Worked out from the statements above. Latest values use fiscal 2025. Valuation uses the share price of $1.28 on September 25, 2026.
Profitability
Metric
Value
How it is calculated
Gross margin
14.7%
Gross profit / revenue.
Operating margin
-29.2%
Operating income / revenue.
EBITDA margin
-28.8%
EBITDA (operating income + depreciation and amortization) / revenue.
Pre-tax margin
-29.2%
Pre-tax income / revenue.
Net margin
-29.3%
Net income / revenue.
FCF margin
-46.6%
Free cash flow (cash from operations - capital expenditures) / revenue.
Operating cash flow margin
-46.5%
Cash from operations / revenue.
Return on equity (ROE)
-15.3%
Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)
-12.5%
Net income / average total assets.
Return on invested capital (ROIC)
-13.5%
Approximation: operating income x (1 - tax rate) / average (total debt + equity - cash). Tax rate is the effective rate when between 0% and 50%, else 21%.
Capex / revenue
0.1%
Capital expenditures / revenue.
D&A / revenue
0.4%
Depreciation and amortization / revenue.
Growth
Metric
Value
How it is calculated
Revenue growth, 1y
-59.1%
Revenue vs the same period a year earlier. Only from a positive base.
Revenue CAGR, 3y
-22.9%
Compound annual growth of revenue over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Gross profit growth, 1y
-53.0%
Gross profit vs the same period a year earlier. Only from a positive base.
Gross profit CAGR, 3y
-26.8%
Compound annual growth of gross profit over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Operating income growth, 1y
-466.8%
Operating income vs the same period a year earlier. Only from a positive base.
EBITDA growth, 1y
-448.6%
EBITDA vs the same period a year earlier. Only from a positive base.
Net income growth, 1y
-644.9%
Net income vs the same period a year earlier. Only from a positive base.
Book value growth, 1y
41.5%
Book value vs the same period a year earlier. Only from a positive base.
Total assets growth, 1y
25.1%
Total assets vs the same period a year earlier. Only from a positive base.
Balance sheet health
Metric
Value
How it is calculated
Current ratio
7.35x
Current assets / current liabilities.
Quick ratio
1.23x
(Cash + short-term investments + receivables) / current liabilities.
Cash ratio
1.11x
(Cash + short-term investments) / current liabilities.
Days inventory + days sales outstanding - days payables.
Valuation
Metric
Value
How it is calculated
Market cap
$17.2M
Share price x shares outstanding.
Enterprise value
$15.2M
Market cap + total debt - cash - short-term investments.
P/S
3.36x
Market cap / revenue.
P/B
1.50x
Market cap / shareholders' equity. Only when equity is positive.
Price / tangible book
1.50x
Market cap / tangible book value, when positive.
EV/Sales
2.97x
Enterprise value / revenue.
FCF yield
-13.9%
Free cash flow / market cap.
Earnings yield
-8.7%
Net income / market cap (the inverse of P/E).
Shareholder yield
1.7%
(Dividends paid + share buybacks) / market cap.
What was Epsium Enterprise Ltd's revenue in fiscal 2025?
Epsium Enterprise Ltd reported revenue of $5.1M for fiscal 2025, 59.1% lower than the year before.
Was Epsium Enterprise Ltd profitable in fiscal 2025?
No. It reported a net loss of $1.5M.
How much free cash flow did Epsium Enterprise Ltd generate in fiscal 2025?
Cash from operations of $2.4M minus capital expenditures of $4.2K left free cash flow of -$2.4M.
Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.