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Esperion Therapeutics, Inc.（ESPR）与Fat Brands, Inc（FAT）财务数据对比。点击上方公司名可切换其他公司
Esperion Therapeutics, Inc.的季度营收约是Fat Brands, Inc的1.2倍（$168.4M vs $140.0M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs -2.3%），过去两年Esperion Therapeutics, Inc.的营收复合增速更高（10.6% vs -6.1%）
Esperion Therapeutics, Inc.是一家上市美国药企，专注开发用于降低低密度脂蛋白胆固醇的口服小分子药物苯哌多酸，公司总部位于密歇根州安娜堡，目前核心研发管线围绕这款降脂创新药物推进，深耕血脂异常治疗领域的创新药物开发。
FAT Brands是来自美国的多品牌餐饮与体育酒吧连锁运营商，总部位于加利福尼亚州比弗利山庄，主要开展餐饮品牌的连锁加盟运营业务，旗下涵盖多个餐饮及休闲体育酒吧品牌。
ESPR vs FAT — 直观对比
营收规模更大
ESPR
是对方的1.2倍
$140.0M
营收增速更快
ESPR
高出146.1%
-2.3%
两年增速更快
ESPR
近两年复合增速
-6.1%
损益表 — Q4 FY2025 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $140.0M |
| 净利润 | — | $-58.2M |
| 毛利率 | — | — |
| 营业利润率 | 50.6% | -12.4% |
| 净利率 | — | -41.6% |
| 营收同比 | 143.7% | -2.3% |
| 净利润同比 | — | -30.1% |
| 每股收益（稀释后） | $0.32 | $-3.39 |
绿色 = 该指标领先。财年不对齐时期间可能不同
8季度营收与利润趋势
并排季度历史对比，按日历期对齐，财年错位的公司也能正确匹配
营收ESPRFAT
| Q4 25 | $168.4M | — | ||
| Q3 25 | $87.3M | $140.0M | ||
| Q2 25 | $82.4M | $146.8M | ||
| Q1 25 | $65.0M | $142.0M | ||
| Q4 24 | $69.1M | $145.3M | ||
| Q3 24 | $51.6M | $143.4M | ||
| Q2 24 | $73.8M | $152.0M | ||
| Q1 24 | $137.7M | $152.0M |
净利润ESPRFAT
| Q4 25 | — | — | ||
| Q3 25 | $-31.3M | $-58.2M | ||
| Q2 25 | $-12.7M | $-54.2M | ||
| Q1 25 | $-40.5M | $-46.0M | ||
| Q4 24 | — | $-67.4M | ||
| Q3 24 | $-29.5M | $-44.8M | ||
| Q2 24 | $-61.9M | $-39.4M | ||
| Q1 24 | $61.0M | $-38.3M |
营业利润率ESPRFAT
| Q4 25 | 50.6% | — | ||
| Q3 25 | -11.4% | -12.4% | ||
| Q2 25 | 8.6% | -10.6% | ||
| Q1 25 | -34.0% | -6.0% | ||
| Q4 24 | -6.4% | -27.1% | ||
| Q3 24 | -31.0% | -6.2% | ||
| Q2 24 | 3.5% | -1.8% | ||
| Q1 24 | 52.5% | -0.9% |
净利率ESPRFAT
| Q4 25 | — | — | ||
| Q3 25 | -35.9% | -41.6% | ||
| Q2 25 | -15.4% | -36.9% | ||
| Q1 25 | -62.2% | -32.4% | ||
| Q4 24 | — | -46.4% | ||
| Q3 24 | -57.2% | -31.2% | ||
| Q2 24 | -83.9% | -25.9% | ||
| Q1 24 | 44.3% | -25.2% |
每股收益（稀释后）ESPRFAT
| Q4 25 | $0.32 | — | ||
| Q3 25 | $-0.16 | $-3.39 | ||
| Q2 25 | $-0.06 | $-3.17 | ||
| Q1 25 | $-0.21 | $-2.73 | ||
| Q4 24 | $-0.14 | $-4.06 | ||
| Q3 24 | $-0.15 | $-2.74 | ||
| Q2 24 | $-0.33 | $-2.43 | ||
| Q1 24 | $0.34 | $-2.37 |
资产负债表与财务实力
最新季度各公司的流动性、杠杆与账面价值一览
| 指标 | | |
|---|---|---|
| 现金及短期投资手头流动性 | $167.9M | — |
| 总债务越低越好 | — | $1.3B |
| 股东权益账面价值 | $-302.0M | $-585.8M |
| 总资产 | $465.9M | $1.2B |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资ESPRFAT
| 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 | — |
总债务ESPRFAT
| Q4 25 | — | — | ||
| Q3 25 | — | $1.3B | ||
| Q2 25 | — | $1.3B | ||
| Q1 25 | — | $1.3B | ||
| Q4 24 | — | $1.3B | ||
| Q3 24 | — | $1.2B | ||
| Q2 24 | — | $1.2B | ||
| Q1 24 | — | $1.2B |
股东权益ESPRFAT
| Q4 25 | $-302.0M | — | ||
| Q3 25 | $-451.4M | $-585.8M | ||
| Q2 25 | $-433.5M | $-536.5M | ||
| Q1 25 | $-426.2M | $-493.9M | ||
| Q4 24 | $-388.7M | $-455.7M | ||
| Q3 24 | $-370.2M | $-386.1M | ||
| Q2 24 | $-344.2M | $-338.6M | ||
| Q1 24 | $-294.3M | $-296.8M |
总资产ESPRFAT
| Q4 25 | $465.9M | — | ||
| Q3 25 | $364.0M | $1.2B | ||
| Q2 25 | $347.1M | $1.2B | ||
| Q1 25 | $324.0M | $1.3B | ||
| Q4 24 | $343.8M | $1.3B | ||
| Q3 24 | $314.1M | $1.3B | ||
| Q2 24 | $352.3M | $1.4B | ||
| Q1 24 | $373.1M | $1.4B |
现金流与资本效率
扣除再投资后实际产生的现金。现金流比净利润更难造假
| 指标 | | |
|---|---|---|
| 经营现金流最新季度 | $45.2M | $-14.5M |
| 自由现金流经营现金流 - 资本支出 | — | $-16.9M |
| 自由现金流率自由现金流/营收 | — | -12.1% |
| 资本支出强度资本支出/营收 | 0.0% | 1.7% |
| 现金转化率经营现金流/净利润 | — | — |
| 过去12个月自由现金流最近4个季度 | — | $-75.0M |
8季度趋势，按日历期对齐
经营现金流ESPRFAT
| Q4 25 | $45.2M | — | ||
| Q3 25 | $-4.3M | $-14.5M | ||
| Q2 25 | $-31.4M | $-26.9M | ||
| Q1 25 | $-22.6M | $-13.2M | ||
| Q4 24 | $-35.0M | $-10.4M | ||
| Q3 24 | $-35.3M | $-3.2M | ||
| Q2 24 | $-7.2M | $-14.2M | ||
| Q1 24 | $53.8M | $-28.4M |
自由现金流ESPRFAT
| Q4 25 | — | — | ||
| Q3 25 | — | $-16.9M | ||
| Q2 25 | — | $-29.3M | ||
| Q1 25 | — | $-17.8M | ||
| Q4 24 | — | $-11.0M | ||
| Q3 24 | $-35.5M | $-11.1M | ||
| Q2 24 | $-7.3M | $-24.4M | ||
| Q1 24 | $53.8M | $-32.5M |
自由现金流率ESPRFAT
| Q4 25 | — | — | ||
| Q3 25 | — | -12.1% | ||
| Q2 25 | — | -20.0% | ||
| Q1 25 | — | -12.5% | ||
| Q4 24 | — | -7.6% | ||
| Q3 24 | -68.7% | -7.7% | ||
| Q2 24 | -9.9% | -16.1% | ||
| Q1 24 | 39.0% | -21.4% |
资本支出强度ESPRFAT
| Q4 25 | 0.0% | — | ||
| Q3 25 | 0.0% | 1.7% | ||
| Q2 25 | 0.0% | 1.6% | ||
| Q1 25 | 0.0% | 3.2% | ||
| Q4 24 | 0.0% | 0.4% | ||
| Q3 24 | 0.3% | 5.5% | ||
| Q2 24 | 0.1% | 6.7% | ||
| Q1 24 | 0.1% | 2.7% |
现金转化率ESPRFAT
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | 0.88× | — |
财务流量对比
营收 → 毛利润 → 营业利润 → 净利润流向图
业务分部营收拆解
ESPR
| Collaboration Revenue | $124.7M | 74% |
| Products | $43.7M | 26% |
FAT
| Restaurant Sales | $96.6M | 69% |
| Royalty | $21.6M | 15% |
| Factory | $9.6M | 7% |
| Advertising | $9.1M | 7% |
| Franchisor | $1.5M | 1% |
| Other | $1.5M | 1% |
