Epsium Enterprise Limited operates as a wholesale distributor and importer of premium alcoholic beverages in Macau, sourcing and selling Chinese liquors, French cognac, Scottish whiskey, fine wine, and other spirits through its operating entity Luz. The company sells primarily to casinos, hotels, restaurants, supermarkets, and retailers in Macau that serve the tourism and gaming industries, generating revenue through ad-hoc bulk procurement and wholesale distribution to a concentrated customer base. The business is driven by tourism flows to Macau, seasonal patterns tied to Chinese holidays and visitor cycles, and collaborations with casinos through flash sales, consignment, and reward programs, making it highly dependent on Macau's gaming and hospitality sector performance and consumer spending patterns.