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Epsium EnterpriseEPSM -0.68%28 Return-on-Tangible-Asset is -11.77% as of Dec. 2025. GuruFocus rates EPSM with a GF Score™ of 28/100. The stock has 2 warning signs investors should review. Among 210 Beverages - Alcoholic companies, Epsium Enterprise ranks worse than 90% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. Epsium Enterprise's annualizedNet Income for the quarter that ended in Dec. 2025 was $-1.59 Mil. Epsium Enterprise's average total tangible assets for the quarter that ended in Dec. 2025 was $13.55 Mil. Therefore, Epsium Enterprise's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was -11.77%.
The historical rank and industry rank for Epsium Enterprise's Return-on-Tangible-Asset or its related term are showing as below:
EPSM'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: -12.52 Med: 13.85 Max: 41.52
Current: -11.91
During the past 6 years, Epsium Enterprise's highest Return-on-Tangible-Asset was 41.52%. The lowest was -12.52%. And the median was 13.85%.
EPSM's Return-on-Tangible-Asset is ranked worse than 90% of 210
companies
in the Beverages - Alcoholic industry
Industry Median: 3.175
vs EPSM: -11.91
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companys earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companys tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
Epsium Enterprise Return-on-Tangible-Asset Related Terms
Epsium Enterprise Return-on-Tangible-Asset Historical Data
* Premium members only.
The historical data trend for Epsium Enterprise's Return-on-Tangible-Asset 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: Return-on-Tangible-Asset Comparison
For the Beverages - Wineries & Distilleries subindustry, Epsium Enterprise's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-Asset 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 Return-on-Tangible-Asset vs Beverages - Alcoholic Industry
For the Beverages - Alcoholic industry and Consumer Defensive sector, Epsium Enterprise's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where Epsium Enterprise's Return-on-Tangible-Asset falls into.
* 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is two times the semi-annual (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of -11.77% mean?
Epsium Enterprise (EPSM) has a Return-on-Tangible-Asset of -11.77% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Epsium Enterprise and its competitors. According to the industry distribution chart, Epsium Enterprise ranks #189 out of 210 companies in the Beverages - Alcoholic industry, placing it in the top 90%.
Is Epsium Enterprise's Return-on-Tangible-Asset too high?
Epsium Enterprise's current Return-on-Tangible-Asset is -11.77%. Based on the distribution chart, Epsium Enterprise ranks #189 out of 210 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 Return-on-Tangible-Asset compare to MDWK and WVVI?
According to the Beverages - Alcoholic industry distribution chart, Epsium Enterprise ranks #189 out of 210 companies for Return-on-Tangible-Asset. This places Epsium Enterprise in the lower half of its industry. The industry median Return-on-Tangible-Asset is 3.18. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Return-on-Tangible-Asset for a Beverages - Alcoholic company?
The median Return-on-Tangible-Asset among Beverages - Alcoholic companies is 3.18, based on 210 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on Epsium Enterprise and its competitors. For the Beverages - Alcoholic industry, the median Return-on-Tangible-Asset is 3.18 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Epsium Enterprise's current Return-on-Tangible-Asset is -11.77%. 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 Return-on-Tangible-Asset of -11.77%. The current Return-on-Tangible-Asset is -11.77%. 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 Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For Epsium Enterprise (EPSM), the current Return-on-Tangible-Asset is -11.77% 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
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