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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
-
2,517
-
-
Less accumulated depreciation and amortization
-
2,179
-
-
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
-
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
-
0
-
-
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.

Time Plot

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Balance Sheets

Cash and cashequivalents$156,158K Accounts receivable, net$132,352K Inventories, net$104,209K Prepaid inventory costs$54,928K Other prepaid andcurrent assets$6,023K Prepaid clinicaldevelopment costs$5,791K Total current assets$459,461K Right of use operatinglease assets$2,701K Property and equipment,net$311K Intangible assets$56K Total assets$462,529K Accumulated deficit-$1,648,907K Treasury stock, at cost1,994,198 shares at...$54,998K Total liabilities andstockholders deficit$462,529K Total stockholdersdeficit-$307,931K Additional paid-in capital$1,395,717K Common stock, 0.001 parvalue 480,000,000...$257K Total liabilities$770,460K Total currentliabilities$300,359K Royalty sale liability$210,433K Long-term debt$152,674K Convertible notes, net ofissuance costs$97,394K Other long-termliabilities$8,739K Operating leaseliabilities$861K Accrued variableconsideration$85,811K Royalty sale liability$80,746K Accounts payable$68,406K Deferred revenue fromcollaborations$43,531K Other accruedliabilities$17,489K Accrued clinicaldevelopment costs$2,677K Operating leaseliabilities$1,699K

Esperion Therapeutics, Inc. (ESPR)

Esperion Therapeutics, Inc. (ESPR)