Executive Summary

Q3 2025 revenue was $1,217,966, down 27% year over year, with gross profit of $1,080,656 (-28% YoY) and net income of $395,113 (-44% YoY) . Sequentially, revenue increased from Q2’s $1,143,106 as cash and cash equivalents rose to $9.56 million at quarter-end .
Management cited “temporary softness in client budgets” amid a “dynamic market environment,” while emphasizing strong cash generation, balance sheet strength, and compliance discipline .
No formal quantitative guidance or earnings call transcript was found in the company’s Q3 filings/press materials; Wall Street consensus estimates on S&P Global were not available for revenue or EPS, limiting beat/miss analysis (S&P Global).
Key near-term narrative: holding high gross margins while navigating softer demand; sequential revenue improvement and strengthened cash balance could act as stabilizers if demand recovers .

What Went Well and What Went Wrong

What Went Well
- Maintained high gross profitability: Q3 gross profit of $1,080,656 on $1,217,966 of revenue (implied margin ~89%) .
- Cash strengthened: cash and cash equivalents increased to approximately $9.56 million as of September 30, 2025 (from $9.15 million at June 30, 2025) .
- Strategic focus maintained: Company reiterated expansion of “high-value digital advisory and data-driven marketing solutions,” including omni-channel e-commerce and performance-based campaigns . CEO: “We will continue to uphold compliance discipline, maintain financial flexibility, and deliver long-term value to our shareholders.”
What Went Wrong
- Top-line pressure: Q3 revenue declined 27% YoY to $1,217,966, reflecting softer client budgets .
- Profit contraction: Q3 net income fell 44% YoY to $395,113 alongside a 28% YoY decline in gross profit .
- Limited external visibility: No explicit quantitative guidance and no earnings call transcript in the materials reviewed; Street consensus from S&P Global was unavailable for Q3, reducing estimate-driven signaling (S&P Global).

Financial Results

Consolidated P&L (unaudited) – last three quarters

Metric	Q1 2025	Q2 2025	Q3 2025
Revenue ($)	$961,954	$1,143,106	$1,217,966
Gross Profit ($)	$789,683*	$1,008,676*	$1,080,656
Gross Margin (%)	82.09%*	88.24%*	88.73%*
Net Income ($)	$183,485	$422,852	$395,113
Diluted EPS ($)	$0.000107*	$0.000248*	$0.000232*

Q3 YoY deltas disclosed by the company: Revenue -27%, Gross Profit -28%, Net Income -44% .
Actual vs. Consensus (Q3 2025)

Metric	Actual	Consensus (S&P Global)	Surprise
Revenue ($)	$1,217,966	N/A (unavailable) (S&P Global)	N/A
EPS ($)	$0.000232*	N/A (unavailable) (S&P Global)	N/A

Balance sheet / KPIs

KPI	Q1 2025	Q2 2025	Q3 2025
Cash & Cash Equivalents ($)	$8,910,000 (approx.)	$9,150,000 (approx.)	$9,560,000 (approx.)

Balance Sheet Snapshot	Dec 31, 2024	Sep 30, 2025
Total Assets ($)	$9,390,000 (approx.)	$10,290,000 (approx.)

Note: EUBG reports as a single business focused on digital marketing consultancy; no segment breakdown was disclosed in the Q3 materials .

Guidance Changes

Metric	Period	Previous Guidance	Current Guidance	Change
Company guidance	Q4 2025 / FY 2025	None provided in prior press filings reviewed	None provided in Q3 materials	N/A

No formal quantitative guidance (revenue, margins, OpEx, OI&E, tax rate, or segment guidance) was disclosed in the Q3 2025 8-K/press release set .

Earnings Call Themes & Trends

Note: No Q3 2025 earnings call transcript was found in the materials reviewed; themes below reflect management’s recurring narrative in quarterly press releases.

Topic	Previous Mentions (Q1 & Q2 2025)	Current Period (Q3 2025)	Trend
Macro/client demand	Q1: “continuously evolving market landscape”; optimizing service portfolio . Q2: “market demand softened,” yet “solid financial performance” .	“temporary softness in client budgets” amid “dynamic market environment” .	Continued caution on demand
Service mix/strategy	Q1: focus on performance-driven marketing and integrated brand strategy . Q2: expansion in brand consulting, omni-channel e-commerce, performance-based campaigns .	Expand “high-value digital advisory and data-driven marketing solutions” .	Consistent execution focus
Compliance/cash discipline	Q1: resource realignment and operational agility . Q2: reinforce competitive advantages .	Emphasis on compliance discipline, financial flexibility, strong cash/balance sheet .	Heightened emphasis
Geography/operations	Operates via HK and PRC subsidiaries (no VIE) .	Continues operations via directly held subsidiaries; no VIE structure .	Unchanged structure

Management Commentary

Prepared remarks highlights:
- Strategic focus: “expanding high-value digital advisory and data-driven marketing solutions,” strengthening brand consulting, omni-channel e-commerce, performance-based campaigns .
- Discipline: “uphold compliance discipline, maintain financial flexibility” .
Notable quotes:
- CEO Guolin Tao (Q3 PR): “While revenues reflected temporary softness in client budgets, our underlying cash generation and balance sheet remained strong.”

Q&A Highlights

Not available in the materials reviewed; no Q3 2025 earnings call transcript was located in filings or press materials.

Estimates Context

S&P Global consensus for Q3 2025 was unavailable for both revenue and EPS, limiting beat/miss assessment (S&P Global).
Actual revenue reported: $1,217,966 . In the absence of Street estimates, near-term model updates would likely center on the company’s disclosed YoY declines and the observed sequential revenue improvement .

Key Takeaways for Investors

Revenue declined 27% YoY to $1,217,966, but improved sequentially from Q2’s $1,143,106, suggesting potential stabilization despite ongoing budget pressure among clients .
High gross profitability preserved (Q3 gross profit $1,080,656) alongside strong cash ($9.56 million), supporting resilience through softer demand .
Net income fell 44% YoY to $395,113, reflecting the top-line contraction; watch for operating leverage dynamics as demand normalizes .
No formal quantitative guidance disclosed; outlook commentary centers on compliance, financial flexibility, and expanding data-driven services rather than targets .
Lack of S&P Global consensus and absence of a call transcript reduces estimate-driven catalysts; stock may trade more on liquidity, cash preservation, and sequential progress (S&P Global).
Monitoring points into Q4/FY: client budget recovery, pace of new project wins in omni-channel and performance-based marketing, and sustained cash discipline .

Footnotes and disclosures:

Asterisked values (*) are from S&P Global and presented where the company did not disclose these metrics directly. Values retrieved from S&P Global.

ENTREPRENEUR UNIVERSE BRIGHT GROUP (EUBG)·Q3 2025 Earnings Summary