$EPSM

Epsium Enterprise Ltd

CIK:0001883437|SEC Filings

Consolidated Statements of Operations and Comprehensive Income - USD ($)	12 Months Ended
	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Revenue, net	$ 5,118,074	$ 12,518,070	$ 29,195,798
Cost of goods sold	4,364,305	10,913,548	23,653,815
Gross profit	753,769	1,604,522	5,541,983
Operating expenses:
Selling and distribution expenses	5,068	3,095	2,367
General and administrative expenses	2,123,552	1,193,528	1,206,852
Inventory obsolescence	121,166
Total operating expenses	2,249,786	1,196,623	1,209,219
Operating (loss) income	(1,496,017)	407,899	4,332,764
Other expenses (income)
Interest expense			5,254
Other expenses (income), net	324	(1,460)	21,286
Total other expenses (income), net	324	(1,460)	26,540
(Loss) Income before provision for taxes	(1,496,341)	409,359	4,306,224
Provision for income taxes		124,665	587,984
Net (loss) income	(1,496,341)	284,694	3,718,240
Less: net income attributable to non-controlling interest	1,266	9,837	43,771
Net (loss) income attributable to Epsium Enterprise Limited	(1,497,607)	274,857	3,674,469
Other comprehensive (loss) income
Foreign currency translation (loss) gain	(35,315)	50,810	2,914
Comprehensive income (loss) attributable to Epsium Enterprise Limited	$ (1,532,922)	$ 325,667	$ 3,677,383
Class A
(Loss) Earnings per ordinary share
Basic (in Dollars per share)	$ (0.11)	$ 0.02	$ 0.31
Diluted (in Dollars per share)	$ (0.11)	$ 0.02	$ 0.31
Weighted average number of ordinary shares outstanding
Basic (in Shares)	9,210,660	12,000,534	12,000,534
Diluted (in Shares)	9,210,660	12,000,534	12,000,534
Class B
(Loss) Earnings per ordinary share
Basic (in Dollars per share)	$ (0.11)
Diluted (in Dollars per share)	$ (0.11)
Weighted average number of ordinary shares outstanding
Basic (in Shares)	3,870,038
Diluted (in Shares)	3,870,038

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2025	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities
Net income (loss)	$ (1,496,341)	$ 284,694	$ 3,718,240
Adjustments to reconcile net income (loss) to net cash used in operating activities：
Depreciation	20,167	15,411	19,989
Imputed interest expense			5,037
Reduction in the carrying amount of right-of-use assets	145,143	86,468	12,063
Inventory obsolescence	121,166
Changes in operating assets and liabilities：
Inventories	(1,346,748)	805,109	435,839
Accounts receivable	964,770	(477,999)	(437,402)
Prepayments	(587,953)	(1,276,336)	(3,047,599)
Other receivables	(14,437)	(1,492)	11,234
Accounts payable	(34,874)	(861,167)	546,696
Employee benefits payable	(3,044)	2,213	50,173
Taxes and surcharges payable		124,665	565,210
Lease liabilities	(147,032)	(94,390)	(4,903)
Other payables			(12,500)
Net cash provided by (used in) operating activities	(2,379,183)	(1,392,824)	1,862,077
Cash flows from investing activities：
Cash paid for property and equipment	(4,156)	(83,176)	(770)
Purchase of term deposit		(44,798)
Net cash flows used in investing activities	(4,156)	(127,974)	(770)
Cash flow from Financing Activities:
Proceeds from issuance of shares	5,750,000
Payment for UW discount and fees	(517,500)
Payment for offering cost	(354,500)
Payments to repurchase of shares	(300,000)
Receipts from related parties	6,218	628,956	3,991,077
Payments to related parties	(366,676)	(276,102)	(5,034,921)
Repayments to bank loans			(26,834)
Net cash provided by (used in) financing activities	4,217,542	352,854	(1,070,678)
Effect of exchange rate change on cash	(4,303)	614	(32)
Net increase (decrease) in cash	1,829,900	(1,167,330)	790,597
Cash at the Beginning of the Year	148,828	1,316,158	525,561
Cash at the End of the Year	1,978,728	148,828	1,316,158
Cash Paid During the Year for:
Interest
Taxes			22,774
Non-cash Investing and Financing Activities:
Acquisition of non-controlling interest	95,492
Acquisition of right-of-use assets in exchange for lease liabilities	$ 177,884

Consolidated Balance Sheets - USD ($)	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash	$ 1,978,728	$ 148,828
Term deposit	44,840	45,006
Accounts receivable	199,613	1,170,209
Prepaid expense	1,124,667	3,771
Advances payments for goods	3,811,639	4,361,465
Other receivables	33,577	19,188
Inventories, net	5,853,443	4,642,982
Total current assets	13,046,507	10,391,449
Non-current assets:
Property and equipment, net	61,792	78,115
Leased right-of-use assets	190,302	158,091
Total non-current assets	252,094	236,206
Total assets	13,298,601	10,627,655
Current liabilities:
Accounts payable	278,458	538,859
Employee benefits payable	50,421	53,667
Taxes payable	1,294,410	1,299,184
Lease liability - current	150,995	85,915
Total current liabilities	1,774,990	2,340,691
Non-current liabilities:
Lease liabilities non-current	44,996	79,784
Total non-current liabilities	44,996	79,784
Total liabilities	1,819,986	2,420,475
Stockholder’s equity:
Preferred shares (par value $0.00002 per share, 100,000,000 shares authorized; no preferred shares issued and outstanding at December 31, 2025 and 2024
Treasury Stock	(300,000)
Paid-in capital	5,526,795	328,241
Reserve Capital	1,550	1,550
Accumulated Other Comprehensive Income (Loss)	9,485	44,800
Retained earnings	6,240,516	7,738,123
Total Epsium stockholder’s equity	11,478,615	8,112,954
Non-controlling interest		94,226
Total stockholder’s equity	11,478,615	8,207,180
Total liabilities and stockholder’s equity	13,298,601	10,627,655
Class A Ordinary Shares
Stockholder’s equity:
Ordinary shares, value	54	240
Class B Ordinary Shares
Stockholder’s equity:
Ordinary shares, value	215
Related Parties
Current liabilities:
Amount due to related parties	$ 706	$ 363,066