EPSM (Epsium Enterprise) EBIT: $-1.50 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 EBIT?

Epsium Enterprise EPSM -0.68% 28 EBIT is $-1.50 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 earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was $-0.81 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was $-1.50 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. Epsium Enterprise's annualized ROC % for the quarter that ended in Dec. 2025 was -13.83%. Epsium Enterprise's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -16.47%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. Epsium Enterprise's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was -8.48%.

Epsium Enterprise  (NAS:EPSM) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

Epsium Enterprise's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=-1.366 * ( 1 - 0.99% )/( (9.908 + 9.651)/ 2 )
=-1.3524766/9.7795
=-13.83 %

where

Invested Capital(Q: Jun. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=13.794 - 1.411 - ( 2.475 - max(0, 1.518 - 13.554+2.475))
=9.908

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=13.299 - 1.624 - ( 2.024 - max(0, 1.775 - 13.047+2.024))
=9.651

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

Epsium Enterprise's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=-1.61/( ( (0.24 + max(9.666, 0)) + (0.252 + max(9.398, 0)) )/ 2 )
=-1.61/( ( 9.906 + 9.65 )/ 2 )
=-1.61/9.778
=-16.47 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0.806 + 4.084 + 6.186) - (1.411 + 0 + -0.0010000000000001)
=9.666

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(0.2 + 5.853 + 4.969) - (1.624 + 0 + -2.2204460492503E-16)
=9.398

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

Epsium Enterprise's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=-1.496/17.636
=-8.48 %

* 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 EBIT Related Terms

Epsium Enterprise EBIT Historical Data

* Premium members only.

The historical data trend for Epsium Enterprise's EBIT 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 EBIT Chart

Epsium Enterprise Annual Data
Trend Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial 1.35 1.38 4.31 0.41 -1.50

Epsium Enterprise Semi-Annual Data
Dec20 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
EBIT Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.29 0.54 -0.13 -0.69 -0.81

EPSM vs MDWK, WVVI, AMSS: EBIT Comparison

For the Beverages - Wineries & Distilleries subindustry, Epsium Enterprise's EV-to-EBIT, along with its competitors' market caps and EV-to-EBIT 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 EV-to-EBIT vs Beverages - Alcoholic Industry

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

* The bar in red indicates where Epsium Enterprise's EV-to-EBIT falls into.


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

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT 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 $-1.50 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 EBIT →
What does a EBIT of $-1.50 Mil mean?
Epsium Enterprise (EPSM) has a EBIT of $-1.50 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Epsium Enterprise.
Is Epsium Enterprise's EBIT too high?
Epsium Enterprise's current EBIT is $-1.50 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 EBIT compare to MDWK and WVVI?
Epsium Enterprise's EBIT of $-1.50 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 EBIT for a Beverages - Alcoholic company?
A good EBIT depends on the Beverages - Alcoholic industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on Epsium Enterprise. Epsium Enterprise's current EBIT is $-1.50 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 EBIT of $-1.50 Mil. The current EBIT is $-1.50 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 EBIT calculated?
EBIT is calculated from a company's financial statements. For Epsium Enterprise (EPSM), the current EBIT is $-1.50 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

Get the complete analysis for EPSM

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

$1.45
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