Epsium Enterprise Limited Ordinary Shares (EPSM) - Net Assets
Based on the latest financial reports, Epsium Enterprise Limited Ordinary Shares (EPSM) has net assets worth $12.21 Million USD as of June 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($13.79 Million) and total liabilities ($1.59 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. Explore Epsium Enterprise Limited Ordinary Share cash conversion from operations to assess how effectively this company generates cash.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $12.21 Million |
| % of Total Assets | 88.48% |
| Annual Growth Rate | 42.04% |
| 5-Year Change | N/A |
| 10-Year Change | N/A |
| Growth Volatility | 30.39 |
Epsium Enterprise Limited Ordinary Shares - Net Assets Trend (2020–2024)
This chart illustrates how Epsium Enterprise Limited Ordinary Shares's net assets have evolved over time, based on quarterly financial data. Also explore Epsium Enterprise Limited Ordinary Share total assets for the complete picture of this company's asset base.
Annual Net Assets for Epsium Enterprise Limited Ordinary Shares (2020–2024)
The table below shows the annual net assets of Epsium Enterprise Limited Ordinary Shares from 2020 to 2024. For live valuation and market cap data, see Epsium Enterprise Limited Ordinary Share stock valuation.
| Year | Net Assets | Change |
|---|---|---|
| 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 374.8% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $7.74 Million | 95.38% |
| Common Stock | $240.00 | 0.00% |
| Other Comprehensive Income | $46.35K | 0.57% |
| Other Components | $328.24K | 4.05% |
| Total Equity | $8.11 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 |
|---|---|
|
Ark Mines Ltd
AU:AHK
|
$16.38 Million |
|
Gold Springs Resource Corp
TO:GRC
|
$16.38 Million |
|
SSP Group PLC
LSE:SSPG
|
$16.38 Million |
|
EXA E&C Inc
KQ:054940
|
$16.39 Million |
|
Verimatrix
PA:VMX
|
$16.37 Million |
|
Powerhouse Ventures Ltd
AU:PVL
|
$16.36 Million |
|
Fidelity China Special Situations PLC
LSE:FCSS
|
$16.36 Million |
|
Atta Global Group Bhd
KLSE:7099
|
$16.35 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 2023 to 2024, total equity changed from 7,787,287 to 8,112,954, a change of 325,667 (4.2%).
- Net income of 274,857 contributed positively to equity growth.
- Other comprehensive income increased equity by 50,810.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $274.86K | +3.39% |
| Other Comprehensive Income | $50.81K | +0.63% |
| Total Change | $- | 4.18% |
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: 1.99x
- 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 8.08x to 1.99x 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 | $1.22 | x |
| 2021-12-31 | $0.22 | $1.22 | x |
| 2022-12-31 | $0.31 | $1.22 | x |
| 2023-12-31 | $0.59 | $1.22 | x |
| 2024-12-31 | $0.61 | $1.22 | 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): 3.39%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 2.20%
- • Asset Turnover: 1.18x
- • Equity Multiplier: 1.31x
- Recent ROE (3.39%) is below the historical average (32.12%), 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 |
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: $359,647,967
- Average return on equity (ROE) among peers: -43.10%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Epsium Enterprise Limited Ordinary Shares (EPSM) | $12.21 Million | 47.10% | 0.13x | $16.38 Million |
| Agencia Comercial Spirits Ltd Class A Ordinary Shares (AGCC) | $1.90 Million | 41.01% | 1.06x | $419.04 Million |
| Brown-Forman Corporation (BF-A) | $545.90 Million | 27.22% | 1.36x | $4.50 Billion |
| Brown-Forman Corporation (BF-B) | $1.98 Billion | 41.87% | 1.92x | $7.53 Billion |
| Heritage Distilling Holding Company, Inc. Common Stock (CASK) | $5.21 Million | -138.56% | 3.78x | $125.83 Million |
| Innovation Beverage Group Limited (IBG) | $608.47K | -330.99% | 7.11x | $1.35 Million |
| MGP Ingredients Inc (MGPI) | $716.79 Million | -15.04% | 0.72x | $389.02 Million |
| Splash Beverage Group Inc (SBEV) | $-18.63 Million | 0.00% | 0.00x | $561.46K |
| SNDL Inc. (SNDL) | $11.52 Million | -13.41% | 0.10x | $373.38 Million |
| Fresh Grapes LLC (VINE) | $-1.46 Million | 0.00% | 0.00x | $6.56 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