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Side-by-side financial comparison of Esperion Therapeutics, Inc. (ESPR) and Summit Hotel Properties, Inc. (INN). Click either name above to swap in a different company.

Summit Hotel Properties, Inc. is the larger business by last-quarter revenue ($185.1M vs $168.4M, roughly 1.1× Esperion Therapeutics, Inc.). On growth, Esperion Therapeutics, Inc. posted the faster year-over-year revenue change (143.7% vs 0.3%). Over the past eight quarters, Esperion Therapeutics, Inc.'s revenue compounded faster (10.6% CAGR vs -2.3%).

Esperion Therapeutics, Inc. is a publicly traded American pharmaceutical company focused on the development of bempedoic acid, an orally available small molecule designed to lower elevated levels of LDL-C. The company is headquartered in Ann Arbor, Michigan.

The Ritz-Carlton Hotel Company, LLC is an American multinational company that operates the luxury hotel chain known as The Ritz-Carlton. The company has 108 luxury hotels and resorts in 30 countries and territories with 29,158 rooms, in addition to 46 hotels with 8,755 rooms planned for the future.

ESPR vs INN — Head-to-Head

Bigger by revenue
INN
INN
1.1× larger
INN
$185.1M
$168.4M
ESPR
Growing faster (revenue YoY)
ESPR
ESPR
+143.4% gap
ESPR
143.7%
0.3%
INN
Faster 2-yr revenue CAGR
ESPR
ESPR
Annualised
ESPR
10.6%
-2.3%
INN

Income Statement — Q4 FY2025 vs Q1 FY2026

Metric
ESPR
ESPR
INN
INN
Revenue
$168.4M
$185.1M
Net Profit
$-10.4M
Gross Margin
Operating Margin
50.6%
7.6%
Net Margin
-5.6%
Revenue YoY
143.7%
0.3%
Net Profit YoY
-122.9%
EPS (diluted)
$0.32

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ESPR
ESPR
INN
INN
Q1 26
$185.1M
Q4 25
$168.4M
$175.0M
Q3 25
$87.3M
$177.1M
Q2 25
$82.4M
$192.9M
Q1 25
$65.0M
$184.5M
Q4 24
$69.1M
$172.9M
Q3 24
$51.6M
$176.8M
Q2 24
$73.8M
$193.9M
Net Profit
ESPR
ESPR
INN
INN
Q1 26
$-10.4M
Q4 25
$-2.6M
Q3 25
$-31.3M
$-11.8M
Q2 25
$-12.7M
$2.0M
Q1 25
$-40.5M
$623.0K
Q4 24
$916.0K
Q3 24
$-29.5M
$-3.6M
Q2 24
$-61.9M
$38.7M
Operating Margin
ESPR
ESPR
INN
INN
Q1 26
7.6%
Q4 25
50.6%
8.3%
Q3 25
-11.4%
4.8%
Q2 25
8.6%
11.8%
Q1 25
-34.0%
10.7%
Q4 24
-6.4%
4.6%
Q3 24
-31.0%
8.9%
Q2 24
3.5%
29.0%
Net Margin
ESPR
ESPR
INN
INN
Q1 26
-5.6%
Q4 25
-1.5%
Q3 25
-35.9%
-6.6%
Q2 25
-15.4%
1.1%
Q1 25
-62.2%
0.3%
Q4 24
0.5%
Q3 24
-57.2%
-2.0%
Q2 24
-83.9%
20.0%
EPS (diluted)
ESPR
ESPR
INN
INN
Q1 26
Q4 25
$0.32
$-0.05
Q3 25
$-0.16
$-0.11
Q2 25
$-0.06
$-0.02
Q1 25
$-0.21
$-0.04
Q4 24
$-0.14
$0.05
Q3 24
$-0.15
$-0.04
Q2 24
$-0.33
$0.23

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ESPR
ESPR
INN
INN
Cash + ST InvestmentsLiquidity on hand
$167.9M
$44.8M
Total DebtLower is stronger
Stockholders' EquityBook value
$-302.0M
$840.4M
Total Assets
$465.9M
$2.8B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ESPR
ESPR
INN
INN
Q1 26
$44.8M
Q4 25
$167.9M
$36.1M
Q3 25
$92.4M
$41.1M
Q2 25
$86.1M
$39.5M
Q1 25
$114.6M
$48.2M
Q4 24
$144.8M
$40.6M
Q3 24
$144.7M
$51.7M
Q2 24
$189.3M
$45.9M
Total Debt
ESPR
ESPR
INN
INN
Q1 26
Q4 25
$1.4B
Q3 25
$1.4B
Q2 25
$1.4B
Q1 25
$1.4B
Q4 24
$1.4B
Q3 24
$1.3B
Q2 24
$1.3B
Stockholders' Equity
ESPR
ESPR
INN
INN
Q1 26
$840.4M
Q4 25
$-302.0M
$862.2M
Q3 25
$-451.4M
$875.8M
Q2 25
$-433.5M
$895.1M
Q1 25
$-426.2M
$920.4M
Q4 24
$-388.7M
$909.5M
Q3 24
$-370.2M
$911.4M
Q2 24
$-344.2M
$931.9M
Total Assets
ESPR
ESPR
INN
INN
Q1 26
$2.8B
Q4 25
$465.9M
$2.8B
Q3 25
$364.0M
$2.8B
Q2 25
$347.1M
$2.9B
Q1 25
$324.0M
$2.9B
Q4 24
$343.8M
$2.9B
Q3 24
$314.1M
$2.8B
Q2 24
$352.3M
$2.9B
Debt / Equity
ESPR
ESPR
INN
INN
Q1 26
Q4 25
1.62×
Q3 25
1.62×
Q2 25
1.59×
Q1 25
1.54×
Q4 24
1.54×
Q3 24
1.47×
Q2 24
1.44×

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ESPR
ESPR
INN
INN
Operating Cash FlowLast quarter
$45.2M
Free Cash FlowOCF − Capex
FCF MarginFCF / Revenue
Capex IntensityCapex / Revenue
0.0%
29.7%
Cash ConversionOCF / Net Profit
TTM Free Cash FlowTrailing 4 quarters

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ESPR
ESPR
INN
INN
Q1 26
Q4 25
$45.2M
$149.0M
Q3 25
$-4.3M
$45.8M
Q2 25
$-31.4M
$48.8M
Q1 25
$-22.6M
$25.9M
Q4 24
$-35.0M
$166.3M
Q3 24
$-35.3M
$55.7M
Q2 24
$-7.2M
$50.3M
Free Cash Flow
ESPR
ESPR
INN
INN
Q1 26
Q4 25
$73.6M
Q3 25
$24.0M
Q2 25
$30.0M
Q1 25
$10.1M
Q4 24
$77.0M
Q3 24
$-35.5M
$33.1M
Q2 24
$-7.3M
$29.4M
FCF Margin
ESPR
ESPR
INN
INN
Q1 26
Q4 25
42.0%
Q3 25
13.5%
Q2 25
15.5%
Q1 25
5.5%
Q4 24
44.5%
Q3 24
-68.7%
18.7%
Q2 24
-9.9%
15.2%
Capex Intensity
ESPR
ESPR
INN
INN
Q1 26
29.7%
Q4 25
0.0%
43.1%
Q3 25
0.0%
12.3%
Q2 25
0.0%
9.8%
Q1 25
0.0%
8.5%
Q4 24
0.0%
51.6%
Q3 24
0.3%
12.7%
Q2 24
0.1%
10.8%
Cash Conversion
ESPR
ESPR
INN
INN
Q1 26
Q4 25
Q3 25
Q2 25
23.97×
Q1 25
41.49×
Q4 24
181.58×
Q3 24
Q2 24
1.30×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ESPR
ESPR

Collaboration Revenue$124.7M74%
Products$43.7M26%

INN
INN

Pro forma room revenue$162.1M88%
Pro forma other hotel operations revenue$22.4M12%

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