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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
Income Statement — Q4 FY2025 vs Q1 FY2026
| Metric | ||
|---|---|---|
| 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.
| 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 |
| 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 |
| 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% |
| 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% |
| 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 | ||
|---|---|---|
| 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.
| 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 |
| 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 |
| 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 |
| 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 |
| 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 | ||
|---|---|---|
| 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.
| 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 |
| 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 |
| 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% |
| 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% |
| 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
| Collaboration Revenue | $124.7M | 74% |
| Products | $43.7M | 26% |
INN
| Pro forma room revenue | $162.1M | 88% |
| Pro forma other hotel operations revenue | $22.4M | 12% |