Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Epsium Enterprise's Total Liabilities for the quarter that ended in Dec. 2025 was $1.82 Mil. Epsium Enterprise's Total Assets for the quarter that ended in Dec. 2025 was $13.30 Mil.
Therefore, Epsium Enterprise's Liabilities-to-Assets Ratio for the quarter that ended in Dec. 2025 was 0.14.
Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.
Epsium Enterprise Liabilities-to-Assets Related Terms
Epsium Enterprise Liabilities-to-Assets Historical Data
* Premium members only.
The historical data trend for Epsium Enterprise's Liabilities-to-Assets 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.
EPSM vs MDWK, WVVI, AMSS: Liabilities-to-Assets Comparison
For the Beverages - Wineries & Distilleries subindustry, Epsium Enterprise's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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 Liabilities-to-Assets vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Epsium Enterprise's Liabilities-to-Assets distribution charts can be found below:
* The bar in red indicates where Epsium Enterprise's Liabilities-to-Assets falls into.
Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.
Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.
Epsium Enterprise's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:
* 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 (EPSM) has a Liabilities-to-Assets of 0.14 as of Dec. 2025. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Epsium Enterprise and its competitors.
Is Epsium Enterprise's Liabilities-to-Assets too high?
Epsium Enterprise's current Liabilities-to-Assets is 0.14. 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 Liabilities-to-Assets compare to MDWK and WVVI?
Epsium Enterprise's Liabilities-to-Assets of 0.14 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 Liabilities-to-Assets for a Beverages - Alcoholic company?
A good Liabilities-to-Assets depends on the Beverages - Alcoholic industry context. However, Liabilities-to-Assets 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 Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Epsium Enterprise and its competitors. Epsium Enterprise's current Liabilities-to-Assets is 0.14. 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 Liabilities-to-Assets of 0.14. The current Liabilities-to-Assets is 0.14. 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 Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Epsium Enterprise (EPSM), the current Liabilities-to-Assets is 0.14 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 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
Liabilities-to-Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
EPSM has been successfully added to your 
