EPSM (Epsium Enterprise) Change In Receivables: $0.95 Mil (TTM As of Dec. 2025)

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EPSM Epsium Enterprise Ltd EPSM
28 GF Score
Price $1.45
! 2 Warning Signs
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What is Epsium Enterprise Change In Receivables?

Epsium Enterprise EPSM -0.68% 28 Change In Receivables is $0.95 Mil as of Dec. 2025. GuruFocus rates EPSM with a GF Score™ of 28/100. The stock has 2 warning signs investors should review.

Epsium Enterprise's change in receivables for the quarter that ended in Dec. 2025 was $0.61 Mil. It means Epsium Enterprise's Accounts Receivable declined by $0.61 Mil from Jun. 2025 to Dec. 2025 .

Epsium Enterprise's change in receivables for the fiscal year that ended in Dec. 2025 was $0.95 Mil. It means Epsium Enterprise's Accounts Receivable declined by $0.95 Mil from Dec. 2024 to Dec. 2025 .

Epsium Enterprise's Accounts Receivable for the quarter that ended in Dec. 2025 was $0.20 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. Epsium Enterprise's Days Sales Outstanding for the six months ended in Dec. 2025 was 17.59.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Epsium Enterprise's liquidation value for the six months ended in Dec. 2025 was $3.28 Mil.

Epsium Enterprise  (NAS:EPSM) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Epsium Enterprise's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=0.2/2.075*91
=17.59

2. In Ben Graham's calculation of liquidation value, Epsium Enterprise's accounts receivable are only considered to be worth 75% of book value:

Epsium Enterprise's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=2.024-1.82+0.75 * 0.2+0.5 * 5.853
=3.28

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Epsium Enterprise Change In Receivables Related Terms

Epsium Enterprise Change In Receivables Historical Data

* Premium members only.

The historical data trend for Epsium Enterprise's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Epsium Enterprise Change In Receivables Chart

Epsium Enterprise Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial -0.07 0.07 -0.43 -0.48 0.95

Epsium Enterprise Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.12 0.37 -0.85 0.34 0.61
EPSM
28GF Score
Epsium Enterprise Ltd EPSM
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Epsium Enterprise Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $0.95 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0.95 Mil mean?
Epsium Enterprise (EPSM) has a Change In Receivables of $0.95 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Epsium Enterprise and its competitors.
Is Epsium Enterprise's Change In Receivables too high?
Epsium Enterprise's current Change In Receivables is $0.95 Mil. Overall, Epsium Enterprise has a GF Score™ of 28/100, reflecting its overall financial health beyond just this single metric.
How does Epsium Enterprise's Change In Receivables compare to MDWK and WVVI?
Epsium Enterprise's Change In Receivables of $0.95 Mil can be compared against companies in the Beverages - Alcoholic industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Beverages - Alcoholic company?
A good Change In Receivables depends on the Beverages - Alcoholic industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Epsium Enterprise and its competitors. Epsium Enterprise's current Change In Receivables is $0.95 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Epsium Enterprise stock overvalued right now?
Epsium Enterprise (EPSM) has a current Change In Receivables of $0.95 Mil. The current Change In Receivables is $0.95 Mil. Epsium Enterprise's overall GF Score™ is 28/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Epsium Enterprise (EPSM), the current Change In Receivables is $0.95 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Epsium Enterprise Business Description

Address c/o Companhia de Comercio Luz Limitada, Alameda Dr. Carlos Dassumpcao, Edf China Civil Plaza 235-243, 14 Andar P, Macau, MAC
Epsium Enterprise Ltd is a holding company and conducts business through its subsidiaries. It is engaged in import trading and wholesale selling of beverages in Macau. The company imports and sells a range of beverages, alcoholic beverages, and a small quantity of tea and fruit juice. The alcoholic beverages it sells include Chinese liquor, French cognac, Scottish whiskey, fine wine, Champagne, and other miscellaneous beverage alcohols.
28GF Score

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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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