EShallGo Inc.

EHGOdata completeness 88%4 fiscal years on file

Data notes: no data for concept 'interestExpense'

The thesis, from the filings

EShallGo Inc. earns about -60% on invested capital, below its ~9% cost of capital, but has diluted owners by 10% over 4 years — no moat visible in the numbers. The estimate methods put fair value between $0.11 and $0.62 a share.Whether it’s worth owning at today’s price is the last question — and yours to answer, below.

i. The business — what you’d actually own
FigureFY 2022FY 2023FY 2024FY 2025
Revenue$18.3M1$15.1M2$13.6M2$11M2
Net income$1.83M3$477,6894$8,6524−$10.8M4
Operating cash flow$216,4555$783,9406$2.22M6−$1.28M6
Capital expenditure$919,5417$353,9748$55,2168$98,2378
Free cash flow (derived)−$703,0865$429,9666$2.17M6−$1.38M6
Total debt$145,6039
Cash & equivalents$2.67M10$4.95M10$5.36M10$7.6M10
Diluted shares20.0M20.1M20.4M22.1M

Superscripts are receipts. Each links to the SEC filing the number came from (full list at the bottom).

ii. Your slice — ownership made literal
If you owned
shares
Net assets behind them
$4.74
your share of equity
Profit it earned you last year
−$4.89
Free cash flow it threw off
−$0.63
Debt you’d be carrying

10 shares is a claim on $4.74 of net worth that earned you −$4.89 and generated −$0.63 of cash last year.

iii. Is this a good business?
Moat signal · return on invested capital
-60% avg · 4y
FY22 22%FY23 21%FY24 16%FY25 -297%

It earned about -60% on invested capital against a ~9% cost of capital — below the cost of funding. The numbers show no moat.

seeing a moat in the numbers →
Management signal · capital allocation
+10% shares · 4y

Share count is up 10% over 4 years — owners have been diluted. Worth asking what they got for it. Total debt has held roughly steady.

reading capital allocation →

Signals, not verdicts — read from the filings above. Numbers don’t prove a moat; they show its footprint. You decide.

iv. What it’s worth — engine v0.1.0

The 3 estimate methods that apply put fair value between $0.11 and $0.62 a share. They rest on different assumptions, so where they diverge is the story.

DCF · Growth Exit 10Y
$0.6
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears10
  • fcfGrowth0.0%
  • fcfBase$429,966
DCF · Growth Exit 5Y
$0.62
assumptions (10)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • terminalGrowth2.5%
  • projectionYears5
  • fcfGrowth0.0%
  • fcfBase$429,966
Earnings Power Value
$0.11
assumptions (8)
  • riskFreeRate4.7%
  • equityRiskPremium5.0%
  • beta100.0%
  • equityWeight85.0%
  • costOfDebtSpread1.5%
  • taxRate21.0%
  • normalizedEarnings$243,170.5
  • growthAssumed0.0%
Graham Number
not applicable
diluted EPS missing or non-positive — Graham Number undefined

Different models answer different questions — which to trust when →

v. The price question — last, on purpose
Is today’s price fair?
See live price ↗
Type a price. The ledger answers.
Or set your own belief
FCF growth, next 5 years0.0%
Discount rate (WACC)8.93%
Terminal growth2.5%
At your growth, a share is worth $0.62
The three cases
Bear0.0%$0.62
Base0.0%$0.62
Bull5.0%$0.69

Bear/base/bull growth = 0% / filed history / history + 5pp. Type a price to see the return each case implies.

Default growth 0.0%= this company’s own filed history (median-to-median FCF CAGR, clamped 0–20%). Your adjustments are recorded anonymously. They become the “what do owners actually believe” dataset.

Sources — the receipts
  1. 20-F/A · period ending 2022-03-31 · accession 0001410578-24-002094 (RevenueFromContractWithCustomerExcludingAssessedTax)
  2. 20-F · period ending 2023-03-31 · accession 0001410578-25-001818 (RevenueFromContractWithCustomerExcludingAssessedTax)
  3. 20-F/A · period ending 2022-03-31 · accession 0001410578-24-002094 (NetIncomeLoss)
  4. 20-F · period ending 2023-03-31 · accession 0001410578-25-001818 (NetIncomeLoss)
  5. 20-F/A · period ending 2022-03-31 · accession 0001410578-24-002094 (NetCashProvidedByUsedInOperatingActivities)
  6. 20-F · period ending 2023-03-31 · accession 0001410578-25-001818 (NetCashProvidedByUsedInOperatingActivities)
  7. 20-F/A · period ending 2022-03-31 · accession 0001410578-24-002094 (PaymentsToAcquirePropertyPlantAndEquipment)
  8. 20-F · period ending 2023-03-31 · accession 0001410578-25-001818 (PaymentsToAcquirePropertyPlantAndEquipment)
  9. 20-F/A · period ending 2023-03-31 · accession 0001410578-24-002094 (ShortTermBorrowings)
  10. 20-F · period ending 2022-03-31 · accession 0001410578-25-001818 (CashAndCashEquivalentsAtCarryingValue)