vs
Side-by-side financial comparison of Esperion Therapeutics, Inc. (ESPR) and Latham Group, Inc. (SWIM). Click either name above to swap in a different company.
Esperion Therapeutics, Inc. is the larger business by last-quarter revenue ($168.4M vs $117.3M, roughly 1.4× Latham Group, Inc.). On growth, Esperion Therapeutics, Inc. posted the faster year-over-year revenue change (143.7% vs 5.3%). Over the past eight quarters, Esperion Therapeutics, Inc.'s revenue compounded faster (10.6% CAGR vs -14.4%).
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.
Latham & Watkins LLP is an American multinational law firm. Founded in 1934 in Los Angeles, California, it is known for its litigation, corporate, and regulatory law practices.
ESPR vs SWIM — Head-to-Head
Income Statement — Q4 FY2025 vs Q1 FY2026
| Metric | | |
|---|---|---|
| Revenue | $168.4M | $117.3M |
| Net Profit | — | $-8.5M |
| Gross Margin | — | 31.7% |
| Operating Margin | 50.6% | — |
| Net Margin | — | -7.3% |
| Revenue YoY | 143.7% | 5.3% |
| Net Profit YoY | — | -43.1% |
| EPS (diluted) | $0.32 | $-0.07 |
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 | — | $117.3M | ||
| Q4 25 | $168.4M | $100.0M | ||
| Q3 25 | $87.3M | $161.9M | ||
| Q2 25 | $82.4M | $172.6M | ||
| Q1 25 | $65.0M | $111.4M | ||
| Q4 24 | $69.1M | $87.3M | ||
| Q3 24 | $51.6M | $150.5M | ||
| Q2 24 | $73.8M | $160.1M |
| Q1 26 | — | $-8.5M | ||
| Q4 25 | — | $-7.0M | ||
| Q3 25 | $-31.3M | $8.1M | ||
| Q2 25 | $-12.7M | $16.0M | ||
| Q1 25 | $-40.5M | $-6.0M | ||
| Q4 24 | — | $-29.2M | ||
| Q3 24 | $-29.5M | $5.9M | ||
| Q2 24 | $-61.9M | $13.3M |
| Q1 26 | — | 31.7% | ||
| Q4 25 | — | 28.0% | ||
| Q3 25 | — | 35.4% | ||
| Q2 25 | — | 37.1% | ||
| Q1 25 | — | 29.5% | ||
| Q4 24 | — | 24.6% | ||
| Q3 24 | — | 32.4% | ||
| Q2 24 | — | 33.1% |
| Q1 26 | — | — | ||
| Q4 25 | 50.6% | -10.7% | ||
| Q3 25 | -11.4% | 13.3% | ||
| Q2 25 | 8.6% | 14.3% | ||
| Q1 25 | -34.0% | -4.4% | ||
| Q4 24 | -6.4% | -14.9% | ||
| Q3 24 | -31.0% | 8.9% | ||
| Q2 24 | 3.5% | 12.5% |
| Q1 26 | — | -7.3% | ||
| Q4 25 | — | -7.0% | ||
| Q3 25 | -35.9% | 5.0% | ||
| Q2 25 | -15.4% | 9.3% | ||
| Q1 25 | -62.2% | -5.4% | ||
| Q4 24 | — | -33.4% | ||
| Q3 24 | -57.2% | 3.9% | ||
| Q2 24 | -83.9% | 8.3% |
| Q1 26 | — | $-0.07 | ||
| Q4 25 | $0.32 | $-0.06 | ||
| Q3 25 | $-0.16 | $0.07 | ||
| Q2 25 | $-0.06 | $0.13 | ||
| Q1 25 | $-0.21 | $-0.05 | ||
| Q4 24 | $-0.14 | $-0.24 | ||
| Q3 24 | $-0.15 | $0.05 | ||
| Q2 24 | $-0.33 | $0.11 |
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 | — |
| Total DebtLower is stronger | — | $3.3M |
| Stockholders' EquityBook value | $-302.0M | $396.7M |
| Total Assets | $465.9M | $856.4M |
| Debt / EquityLower = less leverage | — | 0.01× |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | — | ||
| 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 26 | — | $3.3M | ||
| Q4 25 | — | $279.8M | ||
| Q3 25 | — | $281.1M | ||
| Q2 25 | — | $281.5M | ||
| Q1 25 | — | $306.9M | ||
| Q4 24 | — | $281.5M | ||
| Q3 24 | — | $282.8M | ||
| Q2 24 | — | $282.4M |
| Q1 26 | — | $396.7M | ||
| Q4 25 | $-302.0M | $405.9M | ||
| Q3 25 | $-451.4M | $408.4M | ||
| Q2 25 | $-433.5M | $398.4M | ||
| Q1 25 | $-426.2M | $381.1M | ||
| Q4 24 | $-388.7M | $387.2M | ||
| Q3 24 | $-370.2M | $416.6M | ||
| Q2 24 | $-344.2M | $408.1M |
| Q1 26 | — | $856.4M | ||
| Q4 25 | $465.9M | $823.2M | ||
| Q3 25 | $364.0M | $844.4M | ||
| Q2 25 | $347.1M | $822.1M | ||
| Q1 25 | $324.0M | $824.6M | ||
| Q4 24 | $343.8M | $794.2M | ||
| Q3 24 | $314.1M | $853.4M | ||
| Q2 24 | $352.3M | $830.0M |
| Q1 26 | — | 0.01× | ||
| Q4 25 | — | 0.69× | ||
| Q3 25 | — | 0.69× | ||
| Q2 25 | — | 0.71× | ||
| Q1 25 | — | 0.81× | ||
| Q4 24 | — | 0.73× | ||
| Q3 24 | — | 0.68× | ||
| Q2 24 | — | 0.69× |
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 | $-47.7M |
| Free Cash FlowOCF − Capex | — | — |
| FCF MarginFCF / Revenue | — | — |
| Capex IntensityCapex / Revenue | 0.0% | — |
| Cash ConversionOCF / Net Profit | — | — |
| TTM Free Cash FlowTrailing 4 quarters | — | — |
8-quarter trend — quarters aligned by calendar period.
| Q1 26 | — | $-47.7M | ||
| Q4 25 | $45.2M | $23.3M | ||
| Q3 25 | $-4.3M | $51.0M | ||
| Q2 25 | $-31.4M | $36.0M | ||
| Q1 25 | $-22.6M | $-46.9M | ||
| Q4 24 | $-35.0M | $6.2M | ||
| Q3 24 | $-35.3M | $37.2M | ||
| Q2 24 | $-7.2M | $52.4M |
| Q1 26 | — | — | ||
| Q4 25 | — | $14.1M | ||
| Q3 25 | — | $45.2M | ||
| Q2 25 | — | $29.1M | ||
| Q1 25 | — | $-50.3M | ||
| Q4 24 | — | $-98.0K | ||
| Q3 24 | $-35.5M | $33.2M | ||
| Q2 24 | $-7.3M | $47.9M |
| Q1 26 | — | — | ||
| Q4 25 | — | 14.1% | ||
| Q3 25 | — | 27.9% | ||
| Q2 25 | — | 16.8% | ||
| Q1 25 | — | -45.2% | ||
| Q4 24 | — | -0.1% | ||
| Q3 24 | -68.7% | 22.1% | ||
| Q2 24 | -9.9% | 29.9% |
| Q1 26 | — | — | ||
| Q4 25 | 0.0% | 9.2% | ||
| Q3 25 | 0.0% | 3.6% | ||
| Q2 25 | 0.0% | 4.0% | ||
| Q1 25 | 0.0% | 3.1% | ||
| Q4 24 | 0.0% | 7.2% | ||
| Q3 24 | 0.3% | 2.7% | ||
| Q2 24 | 0.1% | 2.8% |
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | 6.29× | ||
| Q2 25 | — | 2.25× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 6.32× | ||
| Q2 24 | — | 3.95× |
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% |
SWIM
Segment breakdown not available.
