Epsium Enterprise Limited Ordinary Shares (EPSM) - Net Assets
Based on the latest financial reports, Epsium Enterprise Limited Ordinary Shares (EPSM) has net assets worth $11.48 Million USD as of March 2026. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($13.30 Million) and total liabilities ($1.82 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Also explore Epsium Enterprise Limited Ordinary Share balance sheet assets for the complete picture of this company's asset base.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $11.48 Million |
| % of Total Assets | 86.31% |
| Annual Growth Rate | 41.6% |
| 5-Year Change | 289.69% |
| 10-Year Change | N/A |
| Growth Volatility | 27.26 |
Epsium Enterprise Limited Ordinary Shares - Net Assets Trend (2020–2025)
This chart illustrates how Epsium Enterprise Limited Ordinary Shares's net assets have evolved over time, based on quarterly financial data. Check Epsium Enterprise Limited Ordinary Share tangible book value ratio to evaluate the tangible quality of the company's equity base.
Annual Net Assets for Epsium Enterprise Limited Ordinary Shares (2020–2025)
The table below shows the annual net assets of Epsium Enterprise Limited Ordinary Shares from 2020 to 2025. For live valuation and market cap data, see how much is Epsium Enterprise Limited Ordinary Share worth.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $11.48 Million | +39.86% |
| 2024-12-31 | $8.21 Million | +4.26% |
| 2023-12-31 | $7.87 Million | +89.89% |
| 2022-12-31 | $4.15 Million | +40.74% |
| 2021-12-31 | $2.95 Million | +46.07% |
| 2020-12-31 | $2.02 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Epsium Enterprise Limited Ordinary Shares's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 282.9% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $6.24 Million | 54.37% |
| Other Components | $5.24 Million | 45.63% |
| Total Equity | $11.48 Million | 100.00% |
Epsium Enterprise Limited Ordinary Shares Competitors by Market Cap
The table below lists competitors of Epsium Enterprise Limited Ordinary Shares ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Urban One
NASDAQ:UONE
|
$3.15 Million |
|
Ordissimo
PA:ALORD
|
$3.16 Million |
|
Birddog Technology Ltd
AU:BDT
|
$3.16 Million |
|
Psyence Biomedical Ltd. Common Shares
NASDAQ:PBM
|
$3.16 Million |
|
Albright Metals Ltd
AU:ABR
|
$3.15 Million |
|
Haffner Energy SA
PA:ALHAF
|
$3.15 Million |
|
Albion Technology & General VCT PLC
LSE:AATG
|
$3.15 Million |
|
Forza X1 Inc
NASDAQ:FRZA
|
$3.15 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Epsium Enterprise Limited Ordinary Shares's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 8,112,954 to 11,478,615, a change of 3,365,661 (41.5%).
- Net loss of 1,497,607 reduced equity.
- Share repurchases of 300,000 reduced equity.
- New share issuances of 5,750,000 increased equity.
- Other comprehensive income decreased equity by 46,350.
- Other factors decreased equity by 540,382.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-1.50 Million | -13.05% |
| Share Repurchases | $300.00K | -2.61% |
| Share Issuances | $5.75 Million | +50.09% |
| Other Comprehensive Income | $-46.35K | -0.4% |
| Other Changes | $-540.38K | -4.71% |
| Total Change | $- | 41.49% |
Book Value vs Market Value Analysis
This analysis compares Epsium Enterprise Limited Ordinary Shares's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.39x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 7.89x to 1.39x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2020-12-31 | $0.15 | $1.19 | x |
| 2021-12-31 | $0.22 | $1.19 | x |
| 2022-12-31 | $0.31 | $1.19 | x |
| 2023-12-31 | $0.59 | $1.19 | x |
| 2024-12-31 | $0.61 | $1.19 | x |
| 2025-12-31 | $0.85 | $1.19 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Epsium Enterprise Limited Ordinary Shares utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): -13.05%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -29.26%
- • Asset Turnover: 0.38x
- • Equity Multiplier: 1.16x
- Recent ROE (-13.05%) is below the historical average (24.59%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2020 | 47.10% | 4.77% | 2.60x | 3.80x | $741.99K |
| 2021 | 35.69% | 5.72% | 3.02x | 2.07x | $749.65K |
| 2022 | 27.22% | 10.00% | 1.61x | 1.69x | $706.98K |
| 2023 | 47.19% | 12.59% | 2.71x | 1.38x | $2.90 Million |
| 2024 | 3.39% | 2.20% | 1.18x | 1.31x | $-536.44K |
| 2025 | -13.05% | -29.26% | 0.38x | 1.16x | $-2.65 Million |
Industry Comparison
This section compares Epsium Enterprise Limited Ordinary Shares's net assets metrics with peer companies in the Beverages - Wineries & Distilleries industry.
Industry Context
- Industry: Beverages - Wineries & Distilleries
- Average net assets among peers: $280,584,729
- Average return on equity (ROE) among peers: -35.45%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Epsium Enterprise Limited Ordinary Shares (EPSM) | $11.48 Million | 47.10% | 0.16x | $3.15 Million |
| Agencia Comercial Spirits Ltd Class A Ordinary Shares (AGCC) | $9.87 Million | 6.18% | 1.86x | $350.68 Million |
| AMASS Brands Inc. Common Stock (AMSS) | $14.80 Million | -103.00% | 1.65x | $13.25 Million |
| Brown-Forman Corporation (BF-A) | $595.30 Million | 13.61% | 0.72x | $4.55 Billion |
| Brown-Forman Corporation (BF-B) | $463.70 Million | 27.71% | 1.66x | $7.67 Billion |
| Heritage Distilling Holding Company, Inc. Common Stock (CASK) | $791.77K | 89.73% | 34.36x | $125.83 Million |
| Innovation Beverage Group Limited (IBG) | $608.47K | -330.99% | 7.11x | $1.50 Million |
| MGP Ingredients Inc (MGPI) | $112.60 Million | 2.93% | 0.57x | $389.02 Million |
| Splash Beverage Group Inc (SBEV) | $-59.65K | 0.00% | 0.00x | $561.46K |
| SNDL Inc. (SNDL) | $1.33 Billion | -25.24% | 0.17x | $329.60 Million |
About Epsium Enterprise Limited Ordinary Shares
Epsium Enterprise Limited engages in the trading and wholesale of alcoholic beverages in China, France, Chile, Australia, the United States, and Scotland. It primarily offers wines and spirits, including chinese liquor, french cognac, scottish whiskey, fine wine, champagne, and other. The company offers its products under the Moutai, Xijiu, Wuliangye, Remy Martin Cognac, Macallan, Cointreau, Pipe… Read more