Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	4.44	3.85	2.55	2.00
Quick Ratio	―	2.46	1.87	0.31	0.32
Cash Ratio	―	0.06	0.48	0.20	0.10
Solvency Ratio	―	0.12	1.28	0.41	0.34
Operating Cash Flow Ratio	―	-0.60	0.68	0.53	0.35
Short-Term Operating Cash Flow Coverage	―	0.00	17.13	51.89	7.50
Net Current Asset Value	$ ―	$ 7.97M	$ 7.62M	$ 3.86M	$ 2.62M
Leverage Ratios
Debt-to-Assets Ratio	―	0.02	0.03	0.04	0.07
Debt-to-Equity Ratio	―	0.02	0.05	0.07	0.15
Debt-to-Capital Ratio	―	0.02	0.05	0.07	0.13
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.31	1.38	1.69	2.07
Debt Service Coverage Ratio	―	0.00	32.86	12.14	4.47
Interest Coverage Ratio	―	0.00	824.66	16.67	9.39
Debt to Market Cap	―	0.00	<0.01	<0.01	<0.01
Interest Debt Per Share	―	0.01	0.03	0.03	0.04
Net Debt to EBITDA	―	0.04	-0.22	-0.17	0.11
Profitability Margins
Gross Profit Margin	―	12.82%	18.98%	17.20%	11.12%
EBIT Margin	―	3.27%	14.77%	12.35%	7.41%
EBITDA Margin	―	3.39%	14.84%	12.56%	7.53%
Operating Profit Margin	―	3.26%	14.84%	11.08%	7.21%
Pretax Profit Margin	―	3.27%	14.75%	11.69%	6.64%
Net Profit Margin	―	2.20%	12.59%	10.00%	5.72%
Continuous Operations Profit Margin	―	2.27%	12.74%	10.12%	5.78%
Net Income Per EBT	―	67.14%	85.33%	85.57%	86.18%
EBT Per EBIT	―	100.36%	99.39%	105.50%	92.05%
Return on Assets (ROA)	―	2.59%	34.17%	16.09%	17.27%
Return on Equity (ROE)	―	3.39%	47.19%	27.22%	35.69%
Return on Capital Employed (ROCE)	―	4.92%	53.95%	28.56%	41.39%
Return on Invested Capital (ROIC)	―	3.39%	45.41%	24.16%	33.88%
Return on Tangible Assets	―	2.59%	34.17%	16.09%	17.27%
Earnings Yield	―	0.43%	5.75%	1.75%	1.63%
Efficiency Ratios
Receivables Turnover	―	10.68	42.53	44.96	57.53
Payables Turnover	―	20.25	16.92	10.87	112.22
Inventory Turnover	―	2.35	4.37	1.58	3.37
Fixed Asset Turnover	―	53.00	115.21	39.21	56.59
Asset Turnover	―	1.18	2.71	1.61	3.02
Working Capital Turnover Ratio	―	1.58	4.94	3.24	7.70
Cash Conversion Cycle	―	171.42	70.62	205.68	111.38
Days of Sales Outstanding	―	34.16	8.58	8.12	6.34
Days of Inventory Outstanding	―	155.28	83.60	231.14	108.29
Days of Payables Outstanding	―	18.02	21.57	33.57	3.25
Operating Cycle	―	189.44	92.19	239.25	114.64
Cash Flow Ratios
Operating Cash Flow Per Share	―	-0.11	0.14	0.11	0.07
Free Cash Flow Per Share	―	-0.11	0.14	0.11	0.07
CapEx Per Share	―	<0.01	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	1.06	1.00	1.00	1.00
Dividend Paid and CapEx Coverage Ratio	―	-16.75	2.42K	330.90	1.08K
Capital Expenditure Coverage Ratio	―	-16.75	2.42K	330.90	1.08K
Operating Cash Flow Coverage Ratio	―	-8.41	5.07	4.80	2.31
Operating Cash Flow to Sales Ratio	―	-0.11	0.06	0.12	0.05
Free Cash Flow Yield	―	-2.31%	2.91%	2.18%	1.55%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	232.37	17.38	57.15	61.32
Price-to-Sales (P/S) Ratio	―	5.10	2.19	5.72	3.51
Price-to-Book (P/B) Ratio	―	7.87	8.20	15.56	21.88
Price-to-Free Cash Flow (P/FCF) Ratio	―	-43.27	34.31	45.90	64.65
Price-to-Operating Cash Flow Ratio	―	-45.85	34.30	45.76	64.59
Price-to-Earnings Growth (PEG) Ratio	―	-2.51	0.07	7.88	5.81
Price-to-Fair Value	―	7.87	8.20	15.56	21.88
Enterprise Value Multiple	―	150.40	14.53	45.36	46.69
Enterprise Value	―	63.88M	62.92M	63.63M	64.02M
EV to EBITDA	―	150.40	14.53	45.36	46.69
EV to Sales	―	5.10	2.16	5.70	3.52
EV to Free Cash Flow	―	-43.28	33.80	45.73	64.81
EV to Operating Cash Flow	―	-45.87	33.79	45.59	64.75
Tangible Book Value Per Share	―	0.62	0.59	0.31	0.22
Shareholders’ Equity Per Share	―	0.61	0.59	0.31	0.22
Tax and Other Ratios
Effective Tax Rate	―	0.30	0.14	0.13	0.13
Revenue Per Share	―	0.94	2.20	0.84	1.37
Net Income Per Share	―	0.02	0.28	0.08	0.08
Tax Burden	―	0.67	0.85	0.86	0.86
Interest Burden	―	1.00	1.00	0.95	0.90
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.10	0.04	0.06	0.04
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	-4.89	0.50	1.23	0.94

Epsium Enterprise Limited (EPSM) Ratios

Epsium Enterprise Limited Ratios