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Side-by-side financial comparison of Esperion Therapeutics, Inc. (ESPR) and SITIME Corp (SITM). Click either name above to swap in a different company.

Esperion Therapeutics, Inc. is the larger business by last-quarter revenue ($168.4M vs $113.3M, roughly 1.5× SITIME Corp). On growth, Esperion Therapeutics, Inc. posted the faster year-over-year revenue change (143.7% vs 66.3%). Over the past eight quarters, SITIME Corp's revenue compounded faster (85.2% CAGR vs 10.6%).

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.

SiTime Corporation is a publicly traded fabless chipmaker based in Santa Clara, California that develops micro-electromechanical systems (MEMS), used for timing devices in electronics.

ESPR vs SITM — Head-to-Head

Bigger by revenue
ESPR
ESPR
1.5× larger
ESPR
$168.4M
$113.3M
SITM
Growing faster (revenue YoY)
ESPR
ESPR
+77.4% gap
ESPR
143.7%
66.3%
SITM
Faster 2-yr revenue CAGR
SITM
SITM
Annualised
SITM
85.2%
10.6%
ESPR

Income Statement — Q4 FY2025 vs Q4 FY2025

Metric
ESPR
ESPR
SITM
SITM
Revenue
$168.4M
$113.3M
Net Profit
$9.2M
Gross Margin
56.4%
Operating Margin
50.6%
1.6%
Net Margin
8.1%
Revenue YoY
143.7%
66.3%
Net Profit YoY
148.7%
EPS (diluted)
$0.32
$0.44

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
SITM
SITM
Q4 25
$168.4M
$113.3M
Q3 25
$87.3M
$83.6M
Q2 25
$82.4M
$69.5M
Q1 25
$65.0M
$60.3M
Q4 24
$69.1M
$68.1M
Q3 24
$51.6M
$57.7M
Q2 24
$73.8M
$43.9M
Q1 24
$137.7M
$33.0M
Net Profit
ESPR
ESPR
SITM
SITM
Q4 25
$9.2M
Q3 25
$-31.3M
$-8.0M
Q2 25
$-12.7M
$-20.2M
Q1 25
$-40.5M
$-23.9M
Q4 24
$-18.8M
Q3 24
$-29.5M
$-19.3M
Q2 24
$-61.9M
$-26.8M
Q1 24
$61.0M
$-28.7M
Gross Margin
ESPR
ESPR
SITM
SITM
Q4 25
56.4%
Q3 25
53.5%
Q2 25
51.9%
Q1 25
50.3%
Q4 24
52.6%
Q3 24
51.1%
Q2 24
49.1%
Q1 24
53.5%
Operating Margin
ESPR
ESPR
SITM
SITM
Q4 25
50.6%
1.6%
Q3 25
-11.4%
-19.2%
Q2 25
8.6%
-35.4%
Q1 25
-34.0%
-46.6%
Q4 24
-6.4%
-33.8%
Q3 24
-31.0%
-43.1%
Q2 24
3.5%
-73.7%
Q1 24
52.5%
-106.1%
Net Margin
ESPR
ESPR
SITM
SITM
Q4 25
8.1%
Q3 25
-35.9%
-9.6%
Q2 25
-15.4%
-29.0%
Q1 25
-62.2%
-39.6%
Q4 24
-27.6%
Q3 24
-57.2%
-33.5%
Q2 24
-83.9%
-61.0%
Q1 24
44.3%
-86.9%
EPS (diluted)
ESPR
ESPR
SITM
SITM
Q4 25
$0.32
$0.44
Q3 25
$-0.16
$-0.31
Q2 25
$-0.06
$-0.84
Q1 25
$-0.21
$-1.01
Q4 24
$-0.14
$-0.80
Q3 24
$-0.15
$-0.83
Q2 24
$-0.33
$-1.16
Q1 24
$0.34
$-1.26

Balance Sheet & Financial Strength

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

Metric
ESPR
ESPR
SITM
SITM
Cash + ST InvestmentsLiquidity on hand
$167.9M
Total DebtLower is stronger
Stockholders' EquityBook value
$-302.0M
$1.2B
Total Assets
$465.9M
$1.3B
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ESPR
ESPR
SITM
SITM
Q4 25
$167.9M
Q3 25
$92.4M
Q2 25
$86.1M
Q1 25
$114.6M
Q4 24
$144.8M
Q3 24
$144.7M
Q2 24
$189.3M
Q1 24
$226.6M
Stockholders' Equity
ESPR
ESPR
SITM
SITM
Q4 25
$-302.0M
$1.2B
Q3 25
$-451.4M
$1.1B
Q2 25
$-433.5M
$1.1B
Q1 25
$-426.2M
$692.5M
Q4 24
$-388.7M
$699.7M
Q3 24
$-370.2M
$696.2M
Q2 24
$-344.2M
$692.5M
Q1 24
$-294.3M
$696.2M
Total Assets
ESPR
ESPR
SITM
SITM
Q4 25
$465.9M
$1.3B
Q3 25
$364.0M
$1.3B
Q2 25
$347.1M
$1.3B
Q1 25
$324.0M
$872.1M
Q4 24
$343.8M
$885.0M
Q3 24
$314.1M
$877.9M
Q2 24
$352.3M
$878.6M
Q1 24
$373.1M
$942.6M

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
SITM
SITM
Operating Cash FlowLast quarter
$45.2M
$25.4M
Free Cash FlowOCF − Capex
$13.0M
FCF MarginFCF / Revenue
11.5%
Capex IntensityCapex / Revenue
0.0%
10.9%
Cash ConversionOCF / Net Profit
2.77×
TTM Free Cash FlowTrailing 4 quarters
$35.1M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ESPR
ESPR
SITM
SITM
Q4 25
$45.2M
$25.4M
Q3 25
$-4.3M
$31.4M
Q2 25
$-31.4M
$15.3M
Q1 25
$-22.6M
$15.0M
Q4 24
$-35.0M
$13.5M
Q3 24
$-35.3M
$8.2M
Q2 24
$-7.2M
$-181.0K
Q1 24
$53.8M
$1.7M
Free Cash Flow
ESPR
ESPR
SITM
SITM
Q4 25
$13.0M
Q3 25
$26.3M
Q2 25
$-2.9M
Q1 25
$-1.3M
Q4 24
$-2.4M
Q3 24
$-35.5M
$-6.7M
Q2 24
$-7.3M
$-2.7M
Q1 24
$53.8M
$-1.2M
FCF Margin
ESPR
ESPR
SITM
SITM
Q4 25
11.5%
Q3 25
31.5%
Q2 25
-4.2%
Q1 25
-2.1%
Q4 24
-3.5%
Q3 24
-68.7%
-11.6%
Q2 24
-9.9%
-6.3%
Q1 24
39.0%
-3.6%
Capex Intensity
ESPR
ESPR
SITM
SITM
Q4 25
0.0%
10.9%
Q3 25
0.0%
6.1%
Q2 25
0.0%
26.2%
Q1 25
0.0%
27.0%
Q4 24
0.0%
23.3%
Q3 24
0.3%
25.7%
Q2 24
0.1%
5.8%
Q1 24
0.1%
8.8%
Cash Conversion
ESPR
ESPR
SITM
SITM
Q4 25
2.77×
Q3 25
Q2 25
Q1 25
Q4 24
Q3 24
Q2 24
Q1 24
0.88×

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%

SITM
SITM

Segment breakdown not available.

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