vs
Esperion Therapeutics, Inc.（ESPR）与Forestar Group Inc.（FOR）财务数据对比。点击上方公司名可切换其他公司
Forestar Group Inc.的季度营收约是Esperion Therapeutics, Inc.的1.6倍（$273.0M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 9.0%），过去两年Esperion Therapeutics, Inc.的营收复合增速更高（10.6% vs -9.6%）
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。
福雷斯特集团是一家住宅地块开发企业，总部位于得克萨斯州阿灵顿，业务覆盖美国21个州的51个市场。截至2020年12月31日的12个月内，该公司交付了11518块住宅地块，目前在纽约证券交易所上市，自2002年起就是美国规模最大的住宅建筑商D.R. Horton的控股子公司。
ESPR vs FOR — 直观对比
营收规模更大
FOR
是对方的1.6倍
$168.4M
营收增速更快
ESPR
高出134.7%
9.0%
两年增速更快
ESPR
近两年复合增速
-9.6%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $273.0M |
| 净利润 | — | $15.4M |
| 毛利率 | — | 20.1% |
| 营业利润率 | 50.6% | 7.6% |
| 净利率 | — | 5.6% |
| 营收同比 | 143.7% | 9.0% |
| 净利润同比 | — | -6.7% |
| 每股收益（稀释后） | $0.32 | $0.30 |
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ESPRFOR
| Q4 25 | $168.4M | $273.0M | ||
| Q3 25 | $87.3M | $670.5M | ||
| Q2 25 | $82.4M | $390.5M | ||
| Q1 25 | $65.0M | $351.0M | ||
| Q4 24 | $69.1M | $250.4M | ||
| Q3 24 | $51.6M | $551.3M | ||
| Q2 24 | $73.8M | $318.4M | ||
| Q1 24 | $137.7M | $333.8M |
净利润ESPRFOR
| Q4 25 | — | $15.4M | ||
| Q3 25 | $-31.3M | $86.9M | ||
| Q2 25 | $-12.7M | $32.9M | ||
| Q1 25 | $-40.5M | $31.6M | ||
| Q4 24 | — | $16.5M | ||
| Q3 24 | $-29.5M | $81.5M | ||
| Q2 24 | $-61.9M | $38.7M | ||
| Q1 24 | $61.0M | $45.0M |
毛利率ESPRFOR
| Q4 25 | — | 20.1% | ||
| Q3 25 | — | 22.3% | ||
| Q2 25 | — | 20.4% | ||
| Q1 25 | — | 22.6% | ||
| Q4 24 | — | 22.0% | ||
| Q3 24 | — | 23.9% | ||
| Q2 24 | — | 22.5% | ||
| Q1 24 | — | 24.9% |
营业利润率ESPRFOR
| Q4 25 | 50.6% | 7.6% | ||
| Q3 25 | -11.4% | 16.9% | ||
| Q2 25 | 8.6% | 11.2% | ||
| Q1 25 | -34.0% | 11.6% | ||
| Q4 24 | -6.4% | 8.7% | ||
| Q3 24 | -31.0% | 19.7% | ||
| Q2 24 | 3.5% | 16.2% | ||
| Q1 24 | 52.5% | 17.6% |
净利率ESPRFOR
| Q4 25 | — | 5.6% | ||
| Q3 25 | -35.9% | 13.0% | ||
| Q2 25 | -15.4% | 8.4% | ||
| Q1 25 | -62.2% | 9.0% | ||
| Q4 24 | — | 6.6% | ||
| Q3 24 | -57.2% | 14.8% | ||
| Q2 24 | -83.9% | 12.2% | ||
| Q1 24 | 44.3% | 13.5% |
每股收益（稀释后）ESPRFOR
| Q4 25 | $0.32 | $0.30 | ||
| Q3 25 | $-0.16 | $1.70 | ||
| Q2 25 | $-0.06 | $0.65 | ||
| Q1 25 | $-0.21 | $0.62 | ||
| Q4 24 | $-0.14 | $0.32 | ||
| Q3 24 | $-0.15 | $1.59 | ||
| Q2 24 | $-0.33 | $0.76 | ||
| Q1 24 | $0.34 | $0.89 |
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 | $211.7M |
| 总债务越低越好 | — | $793.2M |
| 股东权益账面价值 | $-302.0M | $1.8B |
| 总资产 | $465.9M | $3.2B |
| 负债/权益比越低杠杆越低 | — | 0.44× |
8季度趋势，按日历期对齐
现金及短期投资ESPRFOR
| Q4 25 | $167.9M | $211.7M | ||
| Q3 25 | $92.4M | $379.2M | ||
| Q2 25 | $86.1M | $189.2M | ||
| Q1 25 | $114.6M | $174.3M | ||
| Q4 24 | $144.8M | $132.0M | ||
| Q3 24 | $144.7M | $481.2M | ||
| Q2 24 | $189.3M | $359.2M | ||
| Q1 24 | $226.6M | $416.2M |
总债务ESPRFOR
| Q4 25 | — | $793.2M | ||
| Q3 25 | — | $802.7M | ||
| Q2 25 | — | $872.8M | ||
| Q1 25 | — | $872.5M | ||
| Q4 24 | — | $806.8M | ||
| Q3 24 | — | $706.4M | ||
| Q2 24 | — | $706.1M | ||
| Q1 24 | — | $705.7M |
股东权益ESPRFOR
| Q4 25 | $-302.0M | $1.8B | ||
| Q3 25 | $-451.4M | $1.8B | ||
| Q2 25 | $-433.5M | $1.7B | ||
| Q1 25 | $-426.2M | $1.6B | ||
| Q4 24 | $-388.7M | $1.6B | ||
| Q3 24 | $-370.2M | $1.6B | ||
| Q2 24 | $-344.2M | $1.5B | ||
| Q1 24 | $-294.3M | $1.5B |
总资产ESPRFOR
| Q4 25 | $465.9M | $3.2B | ||
| Q3 25 | $364.0M | $3.1B | ||
| Q2 25 | $347.1M | $3.1B | ||
| Q1 25 | $324.0M | $3.0B | ||
| Q4 24 | $343.8M | $3.0B | ||
| Q3 24 | $314.1M | $2.8B | ||
| Q2 24 | $352.3M | $2.7B | ||
| Q1 24 | $373.1M | $2.6B |
负债/权益比ESPRFOR
| Q4 25 | — | 0.44× | ||
| Q3 25 | — | 0.45× | ||
| Q2 25 | — | 0.52× | ||
| Q1 25 | — | 0.53× | ||
| Q4 24 | — | 0.50× | ||
| Q3 24 | — | 0.44× | ||
| Q2 24 | — | 0.47× | ||
| Q1 24 | — | 0.48× |
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 | $-157.0M |
| 自由现金流经营现金流 - 资本支出 | — | $-157.1M |
| 自由现金流率自由现金流/营收 | — | -57.5% |
| 资本支出强度资本支出/营收 | 0.0% | 0.0% |
| 现金转化率经营现金流/净利润 | — | -10.19× |
| 过去12个月自由现金流最近4个季度 | — | $93.0M |
8季度趋势，按日历期对齐
经营现金流ESPRFOR
| Q4 25 | $45.2M | $-157.0M | ||
| Q3 25 | $-4.3M | $256.3M | ||
| Q2 25 | $-31.4M | $15.8M | ||
| Q1 25 | $-22.6M | $-19.8M | ||
| Q4 24 | $-35.0M | $-450.0M | ||
| Q3 24 | $-35.3M | $119.2M | ||
| Q2 24 | $-7.2M | $-61.7M | ||
| Q1 24 | $53.8M | $-59.2M |
自由现金流ESPRFOR
| Q4 25 | — | $-157.1M | ||
| Q3 25 | — | $255.6M | ||
| Q2 25 | — | $15.0M | ||
| Q1 25 | — | $-20.5M | ||
| Q4 24 | — | — | ||
| Q3 24 | $-35.5M | $118.4M | ||
| Q2 24 | $-7.3M | $-62.3M | ||
| Q1 24 | $53.8M | $-59.8M |
自由现金流率ESPRFOR
| Q4 25 | — | -57.5% | ||
| Q3 25 | — | 38.1% | ||
| Q2 25 | — | 3.8% | ||
| Q1 25 | — | -5.8% | ||
| Q4 24 | — | — | ||
| Q3 24 | -68.7% | 21.5% | ||
| Q2 24 | -9.9% | -19.6% | ||
| Q1 24 | 39.0% | -17.9% |
资本支出强度ESPRFOR
| Q4 25 | 0.0% | 0.0% | ||
| Q3 25 | 0.0% | 0.1% | ||
| Q2 25 | 0.0% | 0.2% | ||
| Q1 25 | 0.0% | 0.2% | ||
| Q4 24 | 0.0% | 0.0% | ||
| Q3 24 | 0.3% | 0.1% | ||
| Q2 24 | 0.1% | 0.2% | ||
| Q1 24 | 0.1% | 0.2% |
现金转化率ESPRFOR
| Q4 25 | — | -10.19× | ||
| Q3 25 | — | 2.95× | ||
| Q2 25 | — | 0.48× | ||
| Q1 25 | — | -0.63× | ||
| Q4 24 | — | -27.27× | ||
| Q3 24 | — | 1.46× | ||
| Q2 24 | — | -1.59× | ||
| Q1 24 | 0.88× | -1.32× |
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% |
FOR
| D.R.Horton Inc. | $183.8M | 67% |
| Other | $89.2M | 33% |
