Ratios	Dec 24	Dec 23	Dec 22	Dec 21
Liquidity Ratios
Current Ratio	―	3.85	2.55	2.00	1.36
Quick Ratio	―	1.87	0.31	0.32	0.91
Cash Ratio	―	0.48	0.20	0.10	0.07
Solvency Ratio	―	1.28	0.41	0.34	0.17
Operating Cash Flow Ratio	―	0.68	0.53	0.35	-0.02
Short-Term Operating Cash Flow Coverage	―	0.00	51.89	7.50	-0.48
Net Current Asset Value	$ ―	$ 7.62M	$ 3.86M	$ 2.62M	$ 1.58M
Leverage Ratios
Debt-to-Assets Ratio	―	0.02	0.04	0.07	0.08
Debt-to-Equity Ratio	―	0.03	0.07	0.15	0.31
Debt-to-Capital Ratio	―	0.03	0.07	0.13	0.23
Long-Term Debt-to-Capital Ratio	―	0.00	0.00	0.00	0.00
Financial Leverage Ratio	―	1.38	1.69	2.07	3.80
Debt Service Coverage Ratio	―	712.50	12.14	4.47	3.93
Interest Coverage Ratio	―	824.66	16.67	9.39	58.36
Debt to Market Cap	―	0.00	<0.01	<0.01	<0.01
Interest Debt Per Share	―	0.02	0.03	0.04	0.05
Net Debt to EBITDA	―	-0.24	-0.17	0.11	0.22
Profitability Margins
Gross Profit Margin	―	18.98%	17.20%	11.12%	9.31%
EBIT Margin	―	14.77%	12.35%	7.41%	5.52%
EBITDA Margin	―	14.84%	12.56%	7.53%	5.62%
Operating Profit Margin	―	14.84%	11.08%	7.21%	5.49%
Pretax Profit Margin	―	14.75%	11.69%	6.64%	5.42%
Net Profit Margin	―	12.59%	10.00%	5.72%	4.77%
Continuous Operations Profit Margin	―	12.74%	10.12%	5.78%	4.82%
Net Income Per EBT	―	85.33%	85.57%	86.18%	87.93%
EBT Per EBIT	―	99.39%	105.50%	92.05%	98.84%
Return on Assets (ROA)	―	34.17%	16.09%	17.27%	12.40%
Return on Equity (ROE)	―	47.19%	27.22%	35.69%	47.10%
Return on Capital Employed (ROCE)	―	53.95%	28.56%	41.39%	46.84%
Return on Invested Capital (ROIC)	―	46.01%	24.16%	33.88%	36.64%
Return on Tangible Assets	―	34.17%	16.09%	17.27%	12.40%
Earnings Yield	―	5.75%	1.75%	1.63%	1.47%
Efficiency Ratios
Receivables Turnover	―	42.53	44.96	57.53	11.72
Payables Turnover	―	16.92	10.87	112.22	288.29
Inventory Turnover	―	4.37	1.58	3.37	7.53
Fixed Asset Turnover	―	115.21	39.21	56.59	45.69
Asset Turnover	―	2.71	1.61	3.02	2.60
Working Capital Turnover Ratio	―	4.94	3.24	7.70	0.00
Cash Conversion Cycle	―	70.62	205.68	111.38	78.36
Days of Sales Outstanding	―	8.58	8.12	6.34	31.13
Days of Inventory Outstanding	―	83.60	231.14	108.29	48.49
Days of Payables Outstanding	―	21.57	33.57	3.25	1.27
Operating Cycle	―	92.19	239.25	114.64	79.63
Cash Flow Ratios
Operating Cash Flow Per Share	―	0.14	0.11	0.07	>-0.01
Free Cash Flow Per Share	―	0.14	0.11	0.07	-0.01
CapEx Per Share	―	<0.01	<0.01	<0.01	<0.01
Free Cash Flow to Operating Cash Flow	―	1.00	1.00	1.00	1.18
Dividend Paid and CapEx Coverage Ratio	―	2.42K	330.90	1.08K	-5.49
Capital Expenditure Coverage Ratio	―	2.42K	330.90	1.08K	-5.49
Operating Cash Flow Coverage Ratio	―	7.19	4.80	2.31	-0.18
Operating Cash Flow to Sales Ratio	―	0.06	0.12	0.05	>-0.01
Free Cash Flow Yield	―	2.91%	2.18%	1.55%	-0.21%
Valuation Ratios
Price-to-Earnings (P/E) Ratio	―	17.38	57.15	61.32	67.80
Price-to-Sales (P/S) Ratio	―	2.19	5.72	3.51	3.23
Price-to-Book (P/B) Ratio	―	8.20	15.56	21.88	31.93
Price-to-Free Cash Flow (P/FCF) Ratio	―	34.31	45.90	64.65	-478.38
Price-to-Operating Cash Flow Ratio	―	34.30	45.76	64.59	-565.49
Price-to-Earnings Growth (PEG) Ratio	―	0.07	7.88	5.81	0.00
Price-to-Fair Value	―	8.20	15.56	21.88	31.93
Enterprise Value Multiple	―	14.50	45.36	46.69	57.71
Enterprise Value	―	62.81M	63.63M	64.02M	64.11M
EV to EBITDA	―	14.50	45.36	46.69	57.71
EV to Sales	―	2.15	5.70	3.52	3.25
EV to Free Cash Flow	―	33.75	45.73	64.81	-480.23
EV to Operating Cash Flow	―	33.73	45.59	64.75	-567.67
Tangible Book Value Per Share	―	0.59	0.31	0.22	0.15
Shareholders’ Equity Per Share	―	0.59	0.31	0.22	0.15
Tax and Other Ratios
Effective Tax Rate	―	0.14	0.13	0.13	0.11
Revenue Per Share	―	2.20	0.84	1.37	1.49
Net Income Per Share	―	0.28	0.08	0.08	0.07
Tax Burden	―	0.85	0.86	0.86	0.88
Interest Burden	―	1.00	0.95	0.90	0.98
Research & Development to Revenue	―	0.00	0.00	0.00	0.00
SG&A to Revenue	―	0.04	0.06	0.04	0.04
Stock-Based Compensation to Revenue	―	0.00	0.00	0.00	0.00
Income Quality	―	0.50	1.23	0.94	-0.12

Epsium Enterprise Limited (EPSM) Ratios

Epsium Enterprise Limited Ratios

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