ESPR Esperion Therapeutics, Inc.

Overview and Growth

In fiscal 2025, Esperion Therapeutics, Inc. recorded $403.13M of revenue, net loss of $22.68M, and an operating cash outflow of $13.09M. The $403.13M revenue base provides substantial context for the company’s earnings, cash generation, and capital requirements. Revenue was 21.3% above fiscal 2024 revenue of $332.31M, marking a year-over-year increase. On a per-share basis, diluted EPS was -$0.11, which connects the reported earnings outcome with the company’s diluted share count. The diluted weighted-average share count was 207.87M, linking total earnings with the per-share result received by shareholders. Compared with 187.18M diluted shares in fiscal 2024, the current 207.87M base was 11.0% higher. At period end, total assets were $465.89M, framing the scale of the company’s operating and financing commitments. The revenue-to-assets relationship was 0.87x, showing the sales generated relative to the resources carried on the balance sheet.

Profitability

Operations produced $60.27M of income after the reported operating expense base, before the remaining non-operating and tax effects. Relative to revenue, operating income represented 15.0%, showing how efficiently sales converted into operating profit. The company ended the period with a net loss of $22.68M, extending the operating result through all remaining items. Net margin was -5.6%, reflecting a loss equal to 5.6% of reported revenue. EBITDA was $60.38M, adding a pre-interest, tax, depreciation, and amortization view of the company’s earnings capacity. The company reported a pretax loss of $20.84M, before the effect of income taxes. Measured against revenue, the pretax deficit represented 5.2%. Income tax expense totaled $1.84M, providing the reported tax component that separates pretax and after-tax earnings. The loss-to-assets relationship was 4.9%, placing the bottom-line deficit against the company’s resource base. Compared with a $51.74M net loss in fiscal 2024, the current loss improved to $22.68M.

Liquidity and Capital Structure

Total assets were $465.89M, supported by $767.85M of liabilities and -$301.96M of shareholder equity. The company reported negative equity of -$301.96M, a capital deficit that reduces its ability to absorb losses through book equity. Current assets were $462.57M against $300.81M of current liabilities, framing the resources and obligations classified within the near-term balance-sheet horizon. At 1.54x, the current ratio shows that short-term assets were greater than short-term liabilities at period end. Reported cash and equivalents were $167.85M, separating immediately recognizable cash resources from the rest of the current-asset base. Cash and equivalents represented 55.8% of current liabilities, showing the portion of near-term obligations matched by reported cash alone. Equity equaled -64.8% of assets, showing the shareholder-capital layer within the company’s balance sheet. The liabilities-to-assets relationship was 164.8%, placing reported obligations against the full positive asset balance. The cash-to-assets relationship was 36.0%, comparing reported cash and equivalents with the full positive asset balance. Compared with $343.82M in fiscal 2024, the current asset base moved 35.5% and finished higher. Compared with $144.76M in fiscal 2024, the current cash balance moved 16.0% and finished higher.

Cash Flow and Earnings Quality

The company reported an operating cash outflow of $13.09M, rather than cash generation from operations. The company recorded a $13.09M cash deficit after capital spending for the period. Free-cash-flow margin was -3.2%, reflecting a cash deficit equal to 3.2% of revenue after capital spending. The free-cash-flow deficit equaled 2.8% of total assets, placing the cash shortfall against the company’s resource base. Compared with a $23.65M operating cash outflow in fiscal 2024, the current outflow improved to $13.09M.

Based on the annual report for the fiscal year ending Dec 31, 2025. Analysis generated Sep 24, 2026.