Esperion Therapeutics, Inc. (ESPR) quarterly balance sheet — complete assets, liabilities & equity history
| Metric | Q1'26 | Q4'25 | Q3'25 | Q2'25 | Q1'25 | Q4'24 | Q3'24 | Q2'24 | Q1'24 | Q4'23 | Q3'23 | Q2'23 | Q1'23 | Q4'22 | Q3'22 | Q2'22 | Q1'22 | Q4'21 | Q3'21 | Q2'21 |
|---|
| Total Current Assets | 459.46M | 167.85M | 360.46M | 342.6M | 318.78M | 338M | 307.56M | 345.11M | 365.61M | 201.06M | 218.23M | 232.13M | 250.6M | 246.68M | 261.79M | 252.48M | 290.82M | 328.97M | 170.67M | 275.17M |
| Cash & Short-Term Investments | 156.16M | 167.85M | 92.45M | 86.06M | 114.63M | 144.76M | 144.72M | 189.3M | 226.61M | 82.25M | 114.83M | 138.47M | 162.34M | 166.86M | 189.34M | 185.84M | 218.5M | 259.33M | 103.67M | 219.19M |
| Cash Only | 156.16M | 167.85M | 92.45M | 86.06M | 114.63M | 144.76M | 144.72M | 189.3M | 226.61M | 82.25M | 114.83M | 138.47M | 144.91M | 124.78M | 159.4M | 122.94M | 150.36M | 208.89M | 103.67M | 219.19M |
| Short-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 17.43M | 42.09M | 29.94M | 62.91M | 68.14M | 50.44M | 0 | 0 |
| Accounts Receivable | 132.35M | 140.19M | 118.98M | 107.75M | 81.29M | 80.14M | 67.82M | 60.36M | 54.61M | 48.49M | 42.62M | 40.8M | 36.41M | 33.73M | 31.49M | 27.84M | 25.12M | 22.93M | 21.71M | 21.85M |
| Days Sales Outstanding | 153.11 | 70.78 | 119.45 | 104.4 | 111.77 | 98.48 | 114.2 | 70.85 | 34.06 | 129.97 | 112.97 | 136.25 | 129.74 | 159.42 | 143.8 | 127.9 | 114.79 | 133.34 | 139.08 | 43.77 |
| Inventory | 104.21M | 105.12M | 141.84M | 114.47M | 99.32M | 94.49M | 80.1M | 84.47M | 73.09M | 65.62M | 51.44M | 45.68M | 39.35M | 35.2M | 29.55M | 29.23M | 35.65M | 34.39M | 33.97M | 23.71M |
| Days Inventory Outstanding | 272.47 | 407.85 | 212.74 | 340.8 | 276.54 | 313.34 | 437.94 | 459.3 | 626.47 | 470.19 | 333.94 | 570.11 | 287.92 | 715.94 | 415.58 | 321.74 | 442.41 | 619.67 | 477.43 | 1.3K |
| Other Current Assets | 66.74M | -245.31M | 0 | 0 | 4.82M | 18.02M | 14.91M | 0 | 11.29M | 0 | 6.29M | 4.32M | 5.58M | 9.87M | 0 | 9.18M | 10.85M | 11.17M | 10.33M | 0 |
| Total Non-Current Assets | 3.07M | 298.03M | 3.56M | 4.49M | 5.25M | 5.82M | 6.56M | 7.21M | 7.45M | 4.73M | 3.08M | 2.5M | 1.21M | 1.26M | 51.04M | 51.5M | 52.03M | 52.62M | 54.59M | 5.29M |
| Property, Plant & Equipment | 3.01M | 3.26M | 3.5M | 4.43M | 5.2M | 5.77M | 6.5M | 7.16M | 7.4M | 4.67M | 3.02M | 2.44M | 1.16M | 1.2M | 986K | 1.45M | 1.98M | 2.56M | 4.53M | 5.23M |
| Fixed Asset Turnover | 25.54x | 49.84x | 22.01x | 17.11x | 11.86x | 11.27x | 7.56x | 10.15x | 22.82x | 8.38x | 12.43x | 14.31x | 20.64x | 17.22x | 15.61x | 11.01x | 8.30x | 4.34x | 2.95x | 7.26x |
| Goodwill | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Intangible Assets | 56K | 56K | 56K | 56K | 56K | 56K | 56K | 56K | 56K | 56K | 56K | 56K | 0 | 0 | 56K | 56K | 56K | 0 | 56K | 56K |
| Long-Term Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 50M | 50M | 50M | 0 | 50M | 0 |
| Other Non-Current Assets | 0 | -123.13M | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -2.5M | 0 | 0 | 50M | 0 | 0 | 50M | 0 | 0 |
| Total Assets | 462.53M | 465.89M | 364.02M | 347.08M | 324.03M | 343.82M | 314.11M | 352.32M | 373.06M | 205.8M | 221.31M | 234.63M | 251.82M | 247.94M | 312.83M | 303.98M | 342.85M | 381.59M | 225.26M | 280.46M |
| Asset Turnover | 0.17x | 0.41x | 0.25x | 0.25x | 0.19x | 0.21x | 0.15x | 0.20x | 0.48x | 0.15x | 0.15x | 0.11x | 0.10x | 0.07x | 0.06x | 0.06x | 0.05x | 0.05x | 0.06x | 0.15x |
| Asset Growth % | 42.74% | 35.5% | 15.89% | -1.49% | -13.14% | 67.07% | 41.94% | 50.16% | 48.15% | -17% | -29.26% | -22.82% | -26.55% | -35.02% | 38.88% | 8.39% | 23.06% | 8.02% | -10.25% | -15.1% |
| Total Current Liabilities | 300.36M | 300.81M | 359.03M | 298.8M | 270.97M | 246.23M | 165.87M | 175.34M | 164.51M | 156.22M | 137.71M | 107.17M | 95.49M | 92.31M | 82.34M | 82.28M | 79.08M | 73.35M | 78.48M | 82.64M |
| Accounts Payable | 68.41M | 65.07M | 77.51M | 74.7M | 71.99M | 51.65M | 34.86M | 47.67M | 28.43M | 31.72M | 26.21M | 24.56M | 17.07M | 23.04M | 18.58M | 12.83M | 26.83M | 17.56M | 20.75M | 29.35M |
| Days Payables Outstanding | 173.73 | 235.47 | 126.34 | 233.85 | 176.42 | 155.27 | 219.63 | 221.84 | 271.65 | 232.7 | 174.59 | 279.08 | 154.89 | 460.22 | 222.1 | 196.66 | 280.35 | 347.19 | 414.63 | 1.51K |
| Short-Term Debt | 1.7M | 89.7M | 149.69M | 121.08M | 54.67M | 54.58M | 0 | 0 | 43.49M | 34.83M | 37.01M | 22.78M | 0 | 0 | 19.64M | 22.93M | 14.61M | 0 | 16.45M | 12.47M |
| Deferred Revenue (Current) | 43.53M | 0 | 0 | 0 | 4.54M | 8.52M | 15.08M | 20.67M | 29.35M | 25.4M | 19.72M | 15.63M | 12.16M | 3.51M | 4.04M | 5.03M | 3.79M | 5.68M | 3.07M | 3.93M |
| Other Current Liabilities | 186.72M | 146.04M | 109.19M | 83.61M | 63.66M | 60.33M | 49.53M | 40.23M | 54.74M | 49.24M | 45.59M | 36.52M | 5.57M | 9.05M | 30.88M | 33.94M | 27.52M | 8.81M | 27.3M | 22.13M |
| Current Ratio | 1.53x | 0.56x | 1.00x | 1.15x | 1.18x | 1.37x | 1.85x | 1.97x | 2.22x | 1.29x | 1.58x | 2.17x | 2.62x | 2.67x | 3.18x | 3.07x | 3.68x | 4.48x | 2.17x | 3.33x |
| Quick Ratio | 1.18x | 0.21x | 0.61x | 0.76x | 0.81x | 0.99x | 1.37x | 1.49x | 1.78x | 0.87x | 1.21x | 1.74x | 2.21x | 2.29x | 2.82x | 2.71x | 3.23x | 4.02x | 1.74x | 3.04x |
| Cash Conversion Cycle | 251.84 | 243.16 | 205.85 | 211.35 | 211.89 | 256.56 | 332.51 | 308.31 | 388.88 | 367.46 | 272.32 | 427.28 | 262.78 | 415.14 | 337.28 | 252.98 | 276.86 | 405.83 | 201.88 | -167.25 |
| Total Non-Current Liabilities | 470.1M | 467.04M | 456.35M | 481.8M | 479.27M | 486.31M | 518.45M | 521.2M | 502.85M | 504.57M | 493.6M | 499.43M | 486M | 479.41M | 524.58M | 513.4M | 512.81M | 505.18M | 509.48M | 502.13M |
| Long-Term Debt | 250.93M | 457.65M | 448.14M | 473.05M | 238.32M | 237.72M | 262.92M | 262.48M | 498.43M | 501.55M | 261.17M | 260.74M | 260.32M | 259.9M | 259.49M | 513.06M | 512.12M | 258.28M | 506.03M | 272.1M |
| Capital Lease Obligations | 861K | 653K | 767K | 1.31M | 1.97M | 2.57M | 3.3M | 3.98M | 4.42M | 3.02M | 2.05M | 1.7M | 782K | 665K | 47K | 135K | 263K | 524K | 1.31M | 1.92M |
| Deferred Tax Liabilities | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Non-Current Liabilities | 219.17M | 8.74M | 7.44M | 7.44M | 238.98M | 246.02M | 252.23M | 254.75M | 0 | 0 | 230.39M | 236.99M | 224.9M | 218.84M | 265.05M | 0 | 0 | 245.74M | 1.29M | 227.05M |
| Total Liabilities | 770.46M | 767.85M | 815.38M | 780.59M | 750.24M | 732.54M | 684.32M | 696.54M | 667.36M | 660.79M | 631.31M | 606.6M | 581.48M | 571.72M | 606.93M | 595.68M | 591.89M | 578.53M | 587.96M | 584.77M |
| Total Debt | 252.63M | 548M | 600.99M | 598.18M | 297.78M | 297.6M | 268.96M | 269.13M | 548.87M | 540.95M | 301.14M | 285.91M | 261.4M | 260.95M | 279.86M | 536.12M | 527M | 260.2M | 523.79M | 288.83M |
| Net Debt | 96.47M | 380.15M | 508.54M | 512.12M | 183.15M | 152.84M | 124.25M | 79.83M | 322.26M | 458.7M | 186.31M | 147.44M | 116.49M | 136.17M | 120.46M | 413.18M | 376.63M | 51.3M | 420.12M | 69.65M |
| Debt / Equity | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - | - |
| Debt / EBITDA | - | 6.43x | - | 83.99x | - | - | - | 103.95x | 7.59x | - | - | - | - | - | - | - | - | - | - | - |
| Net Debt / EBITDA | - | 4.46x | - | 71.91x | - | - | - | 30.83x | 4.46x | - | - | - | - | - | - | - | - | - | - | - |
| Interest Coverage | -0.33x | 3.77x | -0.42x | 0.38x | -1.08x | -0.30x | -0.96x | -3.51x | 5.35x | -2.74x | -1.75x | -2.44x | -3.29x | -2.87x | -2.89x | -3.65x | -3.03x | -3.85x | -4.08x | -2.92x |
| Total Equity | -307.93M | -301.96M | -451.36M | -433.51M | -426.21M | -388.72M | -370.21M | -344.22M | -294.3M | -454.99M | -410M | -371.98M | -329.66M | -323.78M | -294.1M | -291.7M | -249.04M | -196.94M | -362.7M | -304.31M |
| Equity Growth % | 27.75% | 22.32% | -21.92% | -25.94% | -44.82% | 14.57% | 9.71% | 7.46% | 10.73% | -40.53% | -39.41% | -27.52% | -32.37% | -64.4% | 18.91% | 4.14% | 7.56% | -104.86% | -4148.05% | -455.96% |
| Book Value per Share | -1.23 | -1.06 | -2.28 | -2.20 | -2.17 | -1.99 | -1.90 | -1.82 | -1.55 | -4.05 | -3.67 | -3.41 | -4.20 | -4.41 | -4.34 | -4.61 | -4.09 | -5.35 | -13.71 | -11.60 |
| Total Shareholders' Equity | -307.93M | -301.96M | -451.36M | -433.51M | -426.21M | -388.72M | -370.21M | -344.22M | -294.3M | -454.99M | -410M | -371.98M | -329.66M | -323.78M | -294.1M | -291.7M | -249.04M | -196.94M | -362.7M | -304.31M |
| Common Stock | 257K | 245K | 205K | 200K | 197K | 196K | 195K | 195K | 188K | 118K | 112K | 101K | 87K | 75K | 72K | 65K | 61K | 61K | 27K | 26K |
| Retained Earnings | -1.65B | -1.62B | -1.69B | -1.65B | -1.64B | -1.6B | -1.58B | -1.55B | -1.49B | -1.55B | -1.49B | -1.45B | -1.4B | -1.34B | -1.28B | -1.23B | -1.16B | -1.11B | -1.04B | -971.87M |
| Treasury Stock | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M | -55M |
| Accumulated OCI | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | -1K | -2K | -93K | -297K | -263K | -31K | 0 | 0 |
| Minority Interest | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |