COMP <GO>
EPSM vs COST // ALTMAN Z-SCORE & DEBT/EQUITY
Epsium Enterprise Limited (Class A) (NASDAQ) VS. Costco Wholesale Corporation (NASDAQ) • 15-METRIC TALLY: EPSM 1
— COST 10
▲ ALTMAN Z-SCORE & DEBT/EQUITY LEADER: COST
LAST: $0.82 (-4.41%) • MKT CAP: $11.6M
balance-sheet
5.50
LAST: $1,012.28 (+1.78%) • MKT CAP: $441.39B
balance-sheet
9.38
15-METRIC INSTITUTIONAL SIDE-BY-SIDE SCORECARD (EPSM VS. COST)
EMERALD CELL = QUANTITATIVE EDGE
| INSTITUTIONAL METRIC | EPSM | COST | SPREAD (A - B) | ADVANTAGE | DEDICATED URL |
|---|---|---|---|---|---|
| Gross Profit Margin | 14.70% | 12.82% | +1.88 | EPSM | /gross-margins <GO> |
| Return on Invested Capital (ROIC) | -10.30% | 42.43% | -52.73 | COST | /roic <GO> |
| EV/EBITDA & P/E Valuation | — | 31.4x | — | TIE | /valuation <GO> |
| Free Cash Flow Yield | -20.62% | 2.09% | -22.71 | COST | /fcf-yield <GO> |
| Operating Margin | -29.20% | 3.85% | -33.05 | COST | /operating-margins <GO> |
| Net Profit Margin | -29.30% | 3.04% | -32.34 | COST | /net-margins <GO> |
| Revenue Growth (YoY) | -59.10% | 10.14% | -69.24 | COST | /revenue-growth <GO> |
| Dividend Yield & FCF Payout Safety | 0.00% | 0.58% | -0.58 | COST | /dividend-safety <GO> |
| Altman Z-Score & Debt/Equity ACTIVE | 5.50 | 9.38 | -3.88 | COST | /balance-sheet <GO> |
| Piotroski F-Score Quality | 1/9 | 6/9 | -5.00 | COST | /piotroski-score <GO> |
| Options Implied Move & Put/Call Skew | — | 4.46% | — | TIE | /options-implied-move <GO> |
| RSI-14 & 200D SMA Momentum | 32.0 | 57.7 | -25.70 | COST | /rsi-technicals <GO> |
| 10Y Yield & FRED Macro Beta | — | 0.73 | — | TIE | /macro-sensitivity <GO> |
| Forward P/E Multiple | — | 43.7x | — | TIE | /forward-pe <GO> |
| Enterprise Scale & Market Cap | $11.6M | $441.39B | -$441.38B | COST | /market-cap <GO> |
5-YEAR HISTORICAL XBRL REVENUE & MARGIN TRAJECTORY SEC FORM 10-K FY
| FISCAL YEAR | EPSM REV | COST REV | EPSM GROSS % | COST GROSS % | EPSM FCF | COST FCF |
|---|---|---|---|---|---|---|
| FY 2026 | — | $303.15B | — | 12.8% | — | $9.38B |
| FY 2025 | $5.1M | $275.24B | 14.7% | 12.8% | -$2.4M | $7.84B |
| FY 2024 | $12.5M | $254.45B | 12.8% | 12.6% | -$1.5M | $6.63B |
| FY 2023 | $29.2M | $242.29B | — | 12.3% | $1.9M | $6.75B |
| FY 2022 | — | $226.95B | — | 12.2% | — | $3.50B |
FRED MACRO REGIME CORRELATION COMPARISON PEARSON r
EPSM // BETA —
COST // BETA 0.73