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

Esperion Therapeutics, Inc. is the larger business by last-quarter revenue ($168.4M vs $90.2M, roughly 1.9× TWIN DISC 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 10.3%).

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.

Twin Disc, Inc. designs, manufactures, and distributes power transmission equipment for a wide range of applications, including marine, off-road vehicle, and industrial. The company was founded in 1918 to manufacture clutches for farm tractors. It is now a worldwide company with subsidiaries or sales offices in Asia, Europe, North America, Oceania, and South America.

ESPR vs TWIN — Head-to-Head

Bigger by revenue
ESPR
ESPR
1.9× larger
ESPR
$168.4M
$90.2M
TWIN
Growing faster (revenue YoY)
ESPR
ESPR
+143.4% gap
ESPR
143.7%
0.3%
TWIN
Faster 2-yr revenue CAGR
ESPR
ESPR
Annualised
ESPR
10.6%
10.3%
TWIN

Income Statement — Q4 FY2025 vs Q2 FY2026

Metric
ESPR
ESPR
TWIN
TWIN
Revenue
$168.4M
$90.2M
Net Profit
$22.4M
Gross Margin
24.8%
Operating Margin
50.6%
2.3%
Net Margin
24.8%
Revenue YoY
143.7%
0.3%
Net Profit YoY
2334.3%
EPS (diluted)
$0.32
$1.55

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
TWIN
TWIN
Q4 25
$168.4M
$90.2M
Q3 25
$87.3M
$80.0M
Q2 25
$82.4M
$96.7M
Q1 25
$65.0M
$81.2M
Q4 24
$69.1M
$89.9M
Q3 24
$51.6M
$72.9M
Q2 24
$73.8M
$84.4M
Q1 24
$137.7M
$74.2M
Net Profit
ESPR
ESPR
TWIN
TWIN
Q4 25
$22.4M
Q3 25
$-31.3M
$-518.0K
Q2 25
$-12.7M
$1.4M
Q1 25
$-40.5M
$-1.5M
Q4 24
$919.0K
Q3 24
$-29.5M
$-2.8M
Q2 24
$-61.9M
$7.4M
Q1 24
$61.0M
$3.8M
Gross Margin
ESPR
ESPR
TWIN
TWIN
Q4 25
24.8%
Q3 25
28.7%
Q2 25
31.0%
Q1 25
26.7%
Q4 24
24.1%
Q3 24
26.5%
Q2 24
29.7%
Q1 24
28.2%
Operating Margin
ESPR
ESPR
TWIN
TWIN
Q4 25
50.6%
2.3%
Q3 25
-11.4%
2.8%
Q2 25
8.6%
5.5%
Q1 25
-34.0%
2.4%
Q4 24
-6.4%
3.1%
Q3 24
-31.0%
-0.2%
Q2 24
3.5%
5.6%
Q1 24
52.5%
4.9%
Net Margin
ESPR
ESPR
TWIN
TWIN
Q4 25
24.8%
Q3 25
-35.9%
-0.6%
Q2 25
-15.4%
1.5%
Q1 25
-62.2%
-1.8%
Q4 24
1.0%
Q3 24
-57.2%
-3.8%
Q2 24
-83.9%
8.8%
Q1 24
44.3%
5.2%
EPS (diluted)
ESPR
ESPR
TWIN
TWIN
Q4 25
$0.32
$1.55
Q3 25
$-0.16
$-0.04
Q2 25
$-0.06
$0.10
Q1 25
$-0.21
$-0.11
Q4 24
$-0.14
$0.07
Q3 24
$-0.15
$-0.20
Q2 24
$-0.33
$0.54
Q1 24
$0.34
$0.27

Balance Sheet & Financial Strength

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

Metric
ESPR
ESPR
TWIN
TWIN
Cash + ST InvestmentsLiquidity on hand
$167.9M
Total DebtLower is stronger
$44.5M
Stockholders' EquityBook value
$-302.0M
$184.5M
Total Assets
$465.9M
$384.0M
Debt / EquityLower = less leverage
0.24×

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ESPR
ESPR
TWIN
TWIN
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
Total Debt
ESPR
ESPR
TWIN
TWIN
Q4 25
$44.5M
Q3 25
$43.7M
Q2 25
$31.4M
Q1 25
$40.8M
Q4 24
$24.9M
Q3 24
$29.8M
Q2 24
$25.8M
Q1 24
$17.0M
Stockholders' Equity
ESPR
ESPR
TWIN
TWIN
Q4 25
$-302.0M
$184.5M
Q3 25
$-451.4M
$160.3M
Q2 25
$-433.5M
$164.0M
Q1 25
$-426.2M
$149.5M
Q4 24
$-388.7M
$147.0M
Q3 24
$-370.2M
$157.5M
Q2 24
$-344.2M
$154.7M
Q1 24
$-294.3M
$146.3M
Total Assets
ESPR
ESPR
TWIN
TWIN
Q4 25
$465.9M
$384.0M
Q3 25
$364.0M
$363.5M
Q2 25
$347.1M
$355.6M
Q1 25
$324.0M
$332.9M
Q4 24
$343.8M
$307.4M
Q3 24
$314.1M
$323.5M
Q2 24
$352.3M
$312.1M
Q1 24
$373.1M
$288.8M
Debt / Equity
ESPR
ESPR
TWIN
TWIN
Q4 25
0.24×
Q3 25
0.27×
Q2 25
0.19×
Q1 25
0.27×
Q4 24
0.17×
Q3 24
0.19×
Q2 24
0.17×
Q1 24
0.12×

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
TWIN
TWIN
Operating Cash FlowLast quarter
$45.2M
$4.6M
Free Cash FlowOCF − Capex
$1.2M
FCF MarginFCF / Revenue
1.4%
Capex IntensityCapex / Revenue
0.0%
3.7%
Cash ConversionOCF / Net Profit
0.20×
TTM Free Cash FlowTrailing 4 quarters
$-70.0K

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ESPR
ESPR
TWIN
TWIN
Q4 25
$45.2M
$4.6M
Q3 25
$-4.3M
$-7.5M
Q2 25
$-31.4M
$16.4M
Q1 25
$-22.6M
$3.2M
Q4 24
$-35.0M
$8.7M
Q3 24
$-35.3M
$-4.3M
Q2 24
$-7.2M
$11.4M
Q1 24
$53.8M
$6.2M
Free Cash Flow
ESPR
ESPR
TWIN
TWIN
Q4 25
$1.2M
Q3 25
$-11.0M
Q2 25
$8.7M
Q1 25
$906.0K
Q4 24
$5.9M
Q3 24
$-35.5M
$-6.7M
Q2 24
$-7.3M
$10.3M
Q1 24
$53.8M
$4.0M
FCF Margin
ESPR
ESPR
TWIN
TWIN
Q4 25
1.4%
Q3 25
-13.7%
Q2 25
9.0%
Q1 25
1.1%
Q4 24
6.5%
Q3 24
-68.7%
-9.2%
Q2 24
-9.9%
12.2%
Q1 24
39.0%
5.5%
Capex Intensity
ESPR
ESPR
TWIN
TWIN
Q4 25
0.0%
3.7%
Q3 25
0.0%
4.3%
Q2 25
0.0%
8.0%
Q1 25
0.0%
2.8%
Q4 24
0.0%
3.1%
Q3 24
0.3%
3.2%
Q2 24
0.1%
1.3%
Q1 24
0.1%
2.9%
Cash Conversion
ESPR
ESPR
TWIN
TWIN
Q4 25
0.20×
Q3 25
Q2 25
11.55×
Q1 25
Q4 24
9.42×
Q3 24
Q2 24
1.54×
Q1 24
0.88×
1.63×

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%

TWIN
TWIN

Segment breakdown not available.

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