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ZYBERNO

Stock Report

Updated Sep 1, 2026

EPSIUM ENTERPRISE LIMITED (EPSM)

Consumer Discretionary • NASDAQ

$1.54

Professional Investment Analysis

ZYBERNO SCORE →

Is it a great business? Is it getting better?

18.0/100

POOR BUSINESS

EPSIUM ENTERPRISE LIMITED (EPSM) scores 18/100 — concerning metrics indicating significant structural or financial risks.

📊 How is the Zyberno Score calculated? +

The Zyberno Score answers one question: "Is this a quality business worth owning?" It's a 0-100 investment grade that evaluates business fundamentals across four critical dimensions, based on principles from Warren Buffett, Benjamin Graham, Peter Lynch, and Charlie Munger.

The 4 Core Categories (25 points each):

1. PROFITABILITY (25 pts)

Metrics: ROE, ROIC, Net Margin, Operating Margin
Thresholds: ROE >20% excellent • ROIC >20% excellent • Net Margin >20% excellent • Operating Margin >25% excellent

2. FINANCIAL STRENGTH (25 pts)

Metrics: Debt-to-Equity, Current Ratio, Interest Coverage, Altman Z-Score
Thresholds: D/E <0.3 excellent • Current Ratio >2.5 excellent • Interest Coverage >10x excellent • Altman Z >3.0 safe

3. CASH FLOW QUALITY (25 pts)

Metrics: Free Cash Flow, OCF vs Net Income, FCF Margin
Thresholds: Positive & growing FCF excellent • OCF/NI >1.2x excellent (cash earnings exceed accounting)

4. GROWTH & CONSISTENCY (25 pts)

Metrics: Revenue Growth, Net Income Growth, FCF Growth, Piotroski F-Score
Thresholds: Growth via log-linear regression • Piotroski 8-9 excellent, 6-7 good

Score Interpretation:

75-100

GREAT BUSINESS

65-74

GOOD BUSINESS

50-64

AVERAGE BUSINESS

30-49

WEAK BUSINESS

0-29

POOR BUSINESS

→ View full EPSM quality analysis & detailed breakdown

VALUATION SIGNAL

N/A (Requires more data)

Requires fair value calculation and current price data

💰 How is Margin of Safety calculated? +

Margin of Safety measures how much discount or premium you're paying relative to a stock's intrinsic value. It's Benjamin Graham's core principle: the larger the margin, the lower your downside risk.

Formula: (Intrinsic Value − Current Price) ÷ Intrinsic Value × 100%

How We Calculate Intrinsic Value (DCF Method):

Step 1: Calculate current Owner Earnings (OCF − Maintenance CapEx)

Step 2: Calculate company-specific growth rate using log-linear regression on 16 quarters of Owner Earnings

Step 3: Project 10 years forward using the calculated growth rate

Step 4: Discount each year's cash flow to present value using 10% discount rate

Step 5: Calculate terminal value using 3% perpetual growth rate

Step 6: Sum all discounted cash flows = Intrinsic Value

What The Percentages Mean:

+50% or more

EXCELLENT — Very undervalued

+25% to +50%

GOOD — Attractive discount

0% to +25%

FAIR — Reasonable value

0% to -25%

CAUTION — Slight premium

-25% or worse

POOR — Overvalued

"Price is what you pay, value is what you get." — Warren Buffett

→ View full EPSM valuation analysis · → View full EPSM Brina Gap analysis

📈 How is Brina Gap calculated? +

Brina Gap measures the difference between the growth a business can fundamentally sustain and the growth the market is already pricing in.

Formula: Fundamental Growth Rate − Market-Implied Growth Rate

The Two Components:

Fundamental Growth Rate = ROIC × Reinvestment Rate

What the business can sustainably grow at based on how much it reinvests and what return it earns on that capital. Grounded in historical financials.

Market-Implied Growth Rate = Reverse DCF

The growth rate the current Enterprise Value implicitly assumes. Calculated by back-solving a 10-year DCF model (10% WACC, 3% terminal growth) until the present value of projected cash flows equals EV.

What The Gap Means:

Gap > +5% Market Underestimates — potential upside

+2% to +5% Slight Underestimate

-2% to +2% Fairly Priced — market consensus matches fundamentals

-5% to -2% Slight Overestimate

Gap < -5% Market Overestimates — price embeds optimism fundamentals don't support

A positive gap (market underestimates) combined with a positive Margin of Safety is the strongest combined signal — the business is both cheap historically and forward economics are stronger than the price suggests.

Critical Financial Health Indicators

Return on Equity (Profitability):CRITICAL (0.0%)

Debt-to-Equity (Solvency Risk):EXCELLENT (0.03x)

Operating Margin (Operational Efficiency):CRITICAL (0.0%)

Return on Capital (Capital Efficiency):CRITICAL (-11.4%)

📊 Valuation Trilogy

Three interconnected metrics for complete valuation analysis

Click any metric for full methodology and detailed analysis

Zyberno's Verdict

EPSIUM ENTERPRISE LIMITED (EPSM) stock report — Zyberno Score 18/100 (POOR BUSINESS). Full financial analysis on Zyberno.

DIVISION I: EXECUTIVE SUMMARY

A. Market Valuation

Market Price & Capitalization (2)

Current Price:1.54

Market Cap:$4.21M

Valuation Multiples (3)

P/B Ratio:0.37x

P/S Ratio:0.82x

Peg Ratio:-999.00x

Enterprise Metrics (1)

Enterprise Value:$2.58M

B. Profitability Assessment

Return Metrics (3)

Roic:

-11.4%

📊 Click to view full EPSM ROIC analysis →

Reinvestment Rate:10.4%

Fundamental Growth Rate (g):-1.2%

Margin Analysis (1)

Ebitda Margin:-28.9%

Yield Metrics (2)

Earnings Yield:-$999.00

Dividend Yield:0.0%

C. Log-Linear Regression Growth Trends

D. Financial Stability

Liquidity Ratios (3)

Current Ratio:7.35x

Quick Ratio:4.05x

Cash Ratio:1.11x

Leverage Analysis (3)

Debt To Equity Ttm:0.03x

Debt-to-Equity Ratio:0.03x

Debt To Ebitda:-999.00x

Coverage Ratios (1)

Times Interest Earned:-999.00

Capital Structure (4)

Working Capital:11,271,517.00

Cash And Cash Equivalents:1,978,728.00

Long Term Debt:$195.99K

Net Debt:-$1.63M

DIVISION II: FINANCIAL STATEMENTS ANALYSIS

A. Income Statement Analysis

Revenue Components (2)

$5.12M

Cost Of Revenue Ttm:$4.36M

Profitability Breakdown (2)

$753.77K-$1.50M

Bottom Line Performance (3)

-$1.50M

Income Before Tax:-$1.50M

Ebitda Ttm:-1,478,191.00

Operating Expenses (5)

Operating Expenses:2,249,786.00

R And D Expense:0.00

Sga Expense:2,123,552.00

Income Tax Expense:$124.67K

Interest Expense:0.00

Expense Ratios (3)

R And D To Revenue Percentage:0.0%

Sga To Revenue Percentage:41.5%

Ebitda Margin:-28.9%

B. Balance Sheet Analysis

Asset Composition (5)

Total Assets:$13.30M

Current Assets:$13.05M

Ppe Net:206,393.00

Goodwill:0.00

Intangible Assets:$0.00

Liability Structure (4)

Total Liabilities:1,819,986.00

Current Liabilities:1,774,990.00

Long Term Debt:$195.99K

Short Term Debt:$151.00K

Equity & Capital (3)

Equity:$11.48M

Retained Earnings:$6.24M

Common Stock:800,000,000.00

Working Capital Items (3)

Accounts Receivable:199,613.00

Inventory:5,853,443.00

Accounts Payable:278,458.00

Special Items (2)

Contract Liabilities:0.00

Stock Based Compensation:0.00

C. Cash Flow Analysis

Operating Activities (2)

-$2.38M-$2.38M

Investment Activities (1)

Investing Cash Flow:-$4.16K

Financing Activities (3)

Financing Cash Flow:$4.22M

Dividends Paid Ttm:0.00

Stock Repurchase:300,000.00

Capital Transactions (3)

Common Stock Issuance:5,750,000.00

Long Term Debt Issuance:$0.00

Long Term Debt Repayments:$0.00

Non-Cash Items (1)

Depreciation Amortization Ttm:17,826.00

DIVISION III: OPERATIONAL METRICS

A. Per Share Analysis

Earnings Per Share (1)

Earnings Per Share Ttm:-$0.55

Revenue & Cash Per Share (2)

Sales Per Share Ttm:1.87

Operating Cash Flow Per Share:-$0.87

Book Value & Capital (2)

Book Value Per Share:$4.20

Cash Per Share:0.72

Dividend Policy (1)

Dividend Payout Ratio:-999.00x

B. Operational Efficiency

Asset Utilization (2)

Asset Turnover Ttm:0.38x

Working Capital Turnover Ttm:0.45x

Receivables Management (2)

Receivables Turnover Ttm:25.64x

Days Sales Outstanding Ttm:14.24

Inventory Management (2)

Inventory Turnover Ttm:0.75x

Days Inventory Outstanding Ttm:489.54

Payables & Cash Cycle (2)

Days Payable Outstanding:23.29

Cash Conversion Cycle:480.49

C. Quality & Risk Metrics

Financial Quality Scores (2)

Financial Strength Score:100.00

Quality Score:40.00

Market Metrics (2)

Beta:0.00x

Volatility Category:unknown

DIVISION IV: INVESTMENT ANALYSIS

A. Value Investment Framework

Damodaran Growth Analysis (2)

Reinvestment Rate:10.4%

Fundamental Growth Rate (g):-1.2%

B. Log-Linear Regression Growth Analysis

C. Company Profile & Context

Corporate Information (6)

Symbol:EPSM

Company Name:EPSIUM ENTERPRISE LIMITED

Sector:Consumer Discretionary

Industry:Food & Beverages

Exchange:NASDAQ

Country:China

Market Classification (3)

Market Cap Category:N/A

Price Category:low

Volume Category:N/A

Share Structure (3)

Shares Outstanding:2.74M

Shares Outstanding Basic:12.73M

Shares Outstanding Diluted:12.73M

Data Processing Info (3)

Processing Version:v3.0

Last Updated:2026-09-01 09:10:25 UTC

Data Timestamp:2026-08-20T22:57:07.021818