ESPR: the balance sheet

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Balance Sheets Overview

Current Ratio
152.97%
Quick Ratio
118.28%
Cash Ratio
51.99%
Debt to Asset Ratio
166.58%
Unit: Thousand (K) dollars
Assets Breakdown
Cash and cash equivalents
Accounts receivable, net
Prepaid inventory costs
Others
Liabilities Breakdown
Accumulated deficit
Additional paid-in capital
Total current liabilities
Others

Balance Sheets	2026-03-31	2025-12-31	2025-09-30	2025-06-30
Cash and cash equivalents	156,158	167,852	92,447	86,061
Accounts receivable, net	132,352	140,190	118,980	107,746
Inventories, net	104,209	105,124	108,539	114,466
Prepaid clinical development costs	5,791	4,044	2,791	4,170
Prepaid inventory costs	54,928	40,864	33,299	24,772
Other prepaid and current assets	6,023	4,496	4,408	5,380
Total current assets	459,461	462,570	360,464	342,595
Property and equipment, gross	NaN	2,517	NaN	NaN
Less accumulated depreciation and amortization	NaN	2,179	NaN	NaN
Property and equipment, net	311	338	175	201
Right of use operating lease assets	2,701	2,922	3,325	4,233
Intangible assets	56	56	56	56
Total assets	462,529	465,886	364,020	347,085

Accounts payable	68,406	65,068	77,513	74,704
Convertible notes, net of issuance costs	NaN	0	54,863	54,766
Accrued clinical development costs	2,677	4,115	1,619	1,209
Accrued variable consideration	85,811	88,203	78,508	61,299
Other accrued liabilities	17,489	19,249	18,641	15,455
Royalty sale liability	80,746	87,596	94,826	66,312
Deferred revenue from collaborations	43,531	34,477	30,679	22,313
Operating lease liabilities	1,699	2,102	2,384	2,738
Total current liabilities	300,359	300,810	359,033	298,796
Convertible notes, net of issuance costs	97,394	97,260	97,128	96,998
Royalty sale liability	210,433	208,170	199,364	229,600
Long-term debt	152,674	152,219	151,653	146,452
Operating lease liabilities	861	653	767	1,312
Other long-term liabilities	8,739	8,739	7,436	7,436
Total liabilities	770,460	767,851	815,381	780,594
Common stock, 0.001 par value 480,000,000 shares authorized as of march31, 2026 and december31, 2025 259,399,074 shares issued at march31, 2026 and 247,210,341 shares issued at december31, 2025	257	245	205	200
Additional paid-in capital	1,395,717	1,376,499	1,288,974	1,275,498
Treasury stock, at cost 1,994,198 shares at march31, 2026 and december 31, 2025	54,998	54,998	54,998	54,998
Accumulated other comprehensive loss	NaN	0	NaN	NaN
Accumulated deficit	-1,648,907	-1,623,711	-1,685,542	-1,654,209
Total stockholders deficit	-307,931	-301,965	-451,361	-433,509
Total liabilities and stockholders deficit	462,529	465,886	364,020	347,085

Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

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Balance Sheets

Balance Sheets Overview

Time Plot

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Balance Sheets

Balance Sheets Overview

Current Ratio152.97%Quick Ratio118.28%Cash Ratio51.99%Debt to Asset Ratio166.58%Unit: Thousand (K) dollarsAssets BreakdownCash and cash equivalentsAccounts receivable, netPrepaid inventory costsOthersLiabilities BreakdownAccumulated deficitAdditional paid-in capitalTotal current liabilitiesOthers

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets

Balance Sheets Overview

Current Ratio152.97%Quick Ratio118.28%Cash Ratio51.99%Debt to Asset Ratio166.58%Unit: Thousand (K) dollarsAssets BreakdownCash and cash equivalentsAccounts receivable, netPrepaid inventory costsOthersLiabilities BreakdownAccumulated deficitAdditional paid-in capitalTotal current liabilitiesOthers

Time Plot

Show the time plot by selecting a row from the table.

Balance Sheets