EPSM (Epsium Enterprise) Days Payable: 19.79 (As of Dec. 2025) — Near Median

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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 Days Payable?

Epsium Enterprise EPSM -0.68% 28 Days Payable is 19.79 as of Dec. 2025, which is 7% above its 10-year median of 18.49. GuruFocus rates EPSM with a GF Score™ of 28/100. The stock has 2 warning signs investors should review. Among 200 Beverages - Alcoholic companies, Epsium Enterprise ranks worse than 90% on this metric.

Epsium Enterprise's average Accounts Payable for the six months ended in Dec. 2025 was $0.20 Mil. Epsium Enterprise's Cost of Goods Sold for the six months ended in Dec. 2025 was $1.82 Mil. Hence, Epsium Enterprise's Days Payable for the six months ended in Dec. 2025 was 19.79.

The historical rank and industry rank for Epsium Enterprise's Days Payable or its related term are showing as below:

EPSM' s Days Payable Range Over the Past 10 Years
Min: 1.26   Med: 18.49   Max: 34.17
Current: 26.01

During the past 6 years, Epsium Enterprise's highest Days Payable was 34.17. The lowest was 1.26. And the median was 18.49.

EPSM's Days Payable is ranked worse than
90% of 200 companies
in the Beverages - Alcoholic industry
Industry Median: 82.24 vs EPSM: 26.01

Epsium Enterprise's Days Payable increased from Dec. 2024 (12.71) to Dec. 2025 (19.79). It may suggest that Epsium Enterprise delayed paying its suppliers.


Epsium Enterprise Days Payable Historical Data

* Premium members only.

The historical data trend for Epsium Enterprise's Days Payable 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 Days Payable Chart

Epsium Enterprise Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial 2.32 19.63 17.35 32.39 34.17

Epsium Enterprise Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only 21.97 22.40 12.71 23.46 19.79

EPSM vs MDWK, WVVI, AMSS: Days Payable Comparison

For the Beverages - Wineries & Distilleries subindustry, Epsium Enterprise's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Epsium Enterprise Days Payable vs Beverages - Alcoholic Industry

For the Beverages - Alcoholic industry and Consumer Defensive sector, Epsium Enterprise's Days Payable distribution charts can be found below:

* The bar in red indicates where Epsium Enterprise's Days Payable falls into.


EPSM
28GF Score
Epsium Enterprise Ltd EPSM
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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Epsium Enterprise Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Epsium Enterprise's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (0.539 + 0.278) / 2 ) / 4.364*365
=0.4085 / 4.364*365
=34.17

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

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (0.116 + 0.278) / 2 ) / 1.817*365 / 2
=0.197 / 1.817*365 / 2
=19.79

* 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 Days Payable →
What does a Days Payable of 19.79 mean?
Epsium Enterprise (EPSM) has a Days Payable of 19.79 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Epsium Enterprise and its competitors. This is near median its historical median of 18.49. Over the past decade, Epsium Enterprise's Days Payable has ranged from 1.26 to 34.17. According to the industry distribution chart, Epsium Enterprise ranks #180 out of 200 companies in the Beverages - Alcoholic industry, placing it in the top 90%.
Is Epsium Enterprise's Days Payable too high?
Epsium Enterprise's current Days Payable of 19.79 is near median its 10-year median of 18.49. Over the past 10 years, this metric has ranged from a low of 1.26 to a high of 34.17. The Beverages - Alcoholic industry median Days Payable is 82.24. Epsium Enterprise's value of 19.79 is 75.9% below this industry median. Based on the distribution chart, Epsium Enterprise ranks #180 out of 200 companies in the Beverages - Alcoholic industry, which is in the bottom quartile relative to peers. 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 Days Payable compare to MDWK and WVVI?
According to the Beverages - Alcoholic industry distribution chart, Epsium Enterprise ranks #180 out of 200 companies for Days Payable. This places Epsium Enterprise in the lower half of its industry. The industry median Days Payable is 82.24. Epsium Enterprise's value of 19.79 is 75.9% below this benchmark. Historically, Epsium Enterprise's own Days Payable has ranged from 1.26 to 34.17 over the past decade. While the company's 10-year median is 18.49 vs. the industry median of 82.24, Epsium Enterprise has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Beverages - Alcoholic company?
The median Days Payable among Beverages - Alcoholic companies is 82.24, based on 200 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Epsium Enterprise's current Days Payable of 19.79 is 75.9% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Epsium Enterprise and its competitors. For the Beverages - Alcoholic industry, the median Days Payable is 82.24 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Epsium Enterprise's current Days Payable is 19.79, which is near median its own 10-year median of 18.49. 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 Days Payable of 19.79. The current Days Payable is 19.79, which is near median its 10-year median of 18.49 and 75.9% below the Beverages - Alcoholic industry median of 82.24. 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 Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Epsium Enterprise (EPSM), the current Days Payable is 19.79 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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Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$1.45
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