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Esperion Therapeutics, Inc.（ESPR）与化石集团（FOSL）财务数据对比。点击上方公司名可切换其他公司
化石集团的季度营收约是Esperion Therapeutics, Inc.的1.6倍（$270.2M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs -21.1%），过去两年Esperion Therapeutics, Inc.的营收复合增速更高（10.6% vs -11.4%）
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。
化石集团是1984年成立的美国时尚设计制造企业，总部位于得克萨斯州理查森。集团旗下拥有Fossil、Relic、Michele Watch、Skagen、Zodiac Watches等多个品牌，同时也为宝马、彪马、阿玛尼、迈克高仕、DKNY等多个知名品牌代工生产授权配饰。
ESPR vs FOSL — 直观对比
营收规模更大
FOSL
是对方的1.6倍
$168.4M
营收增速更快
ESPR
高出164.8%
-21.1%
两年增速更快
ESPR
近两年复合增速
-11.4%
损益表 — Q4 FY2025 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $270.2M |
| 净利润 | — | $-40.0M |
| 毛利率 | — | 49.0% |
| 营业利润率 | 50.6% | -8.0% |
| 净利率 | — | -14.8% |
| 营收同比 | 143.7% | -21.1% |
| 净利润同比 | — | -257.8% |
| 每股收益（稀释后） | $0.32 | $-0.76 |
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ESPRFOSL
| Q4 25 | $168.4M | $270.2M | ||
| Q3 25 | $87.3M | $220.4M | ||
| Q2 25 | $82.4M | $233.3M | ||
| Q1 25 | $65.0M | — | ||
| Q4 24 | $69.1M | $342.3M | ||
| Q3 24 | $51.6M | $287.8M | ||
| Q2 24 | $73.8M | $260.0M | ||
| Q1 24 | $137.7M | $254.9M |
净利润ESPRFOSL
| Q4 25 | — | $-40.0M | ||
| Q3 25 | $-31.3M | $-2.1M | ||
| Q2 25 | $-12.7M | $-17.9M | ||
| Q1 25 | $-40.5M | — | ||
| Q4 24 | — | $-11.2M | ||
| Q3 24 | $-29.5M | $-31.9M | ||
| Q2 24 | $-61.9M | $-38.8M | ||
| Q1 24 | $61.0M | $-24.3M |
毛利率ESPRFOSL
| Q4 25 | — | 49.0% | ||
| Q3 25 | — | 57.5% | ||
| Q2 25 | — | 61.3% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 53.9% | ||
| Q3 24 | — | 49.4% | ||
| Q2 24 | — | 52.6% | ||
| Q1 24 | — | 52.4% |
营业利润率ESPRFOSL
| Q4 25 | 50.6% | -8.0% | ||
| Q3 25 | -11.4% | 3.9% | ||
| Q2 25 | 8.6% | -2.9% | ||
| Q1 25 | -34.0% | — | ||
| Q4 24 | -6.4% | -4.8% | ||
| Q3 24 | -31.0% | -8.5% | ||
| Q2 24 | 3.5% | -13.1% | ||
| Q1 24 | 52.5% | -11.5% |
净利率ESPRFOSL
| Q4 25 | — | -14.8% | ||
| Q3 25 | -35.9% | -1.0% | ||
| Q2 25 | -15.4% | -7.7% | ||
| Q1 25 | -62.2% | — | ||
| Q4 24 | — | -3.3% | ||
| Q3 24 | -57.2% | -11.1% | ||
| Q2 24 | -83.9% | -14.9% | ||
| Q1 24 | 44.3% | -9.5% |
每股收益（稀释后）ESPRFOSL
| Q4 25 | $0.32 | $-0.76 | ||
| Q3 25 | $-0.16 | $-0.04 | ||
| Q2 25 | $-0.06 | $-0.33 | ||
| Q1 25 | $-0.21 | — | ||
| Q4 24 | $-0.14 | $-0.15 | ||
| Q3 24 | $-0.15 | $-0.60 | ||
| Q2 24 | $-0.33 | $-0.73 | ||
| Q1 24 | $0.34 | $-0.46 |
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 | $79.2M |
| 总债务越低越好 | — | $169.1M |
| 股东权益账面价值 | $-302.0M | $112.6M |
| 总资产 | $465.9M | $701.0M |
| 负债/权益比越低杠杆越低 | — | 1.50× |
8季度趋势，按日历期对齐
现金及短期投资ESPRFOSL
| Q4 25 | $167.9M | $79.2M | ||
| Q3 25 | $92.4M | $109.9M | ||
| Q2 25 | $86.1M | $78.3M | ||
| Q1 25 | $114.6M | — | ||
| Q4 24 | $144.8M | $123.6M | ||
| Q3 24 | $144.7M | $106.3M | ||
| Q2 24 | $189.3M | $104.9M | ||
| Q1 24 | $226.6M | $112.9M |
总债务ESPRFOSL
| Q4 25 | — | $169.1M | ||
| Q3 25 | — | $165.6M | ||
| Q2 25 | — | $167.2M | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $162.7M | ||
| Q3 24 | — | $173.4M | ||
| Q2 24 | — | $156.5M | ||
| Q1 24 | — | $202.9M |
股东权益ESPRFOSL
| Q4 25 | $-302.0M | $112.6M | ||
| Q3 25 | $-451.4M | $150.3M | ||
| Q2 25 | $-433.5M | $140.6M | ||
| Q1 25 | $-426.2M | — | ||
| Q4 24 | $-388.7M | $148.7M | ||
| Q3 24 | $-370.2M | $164.4M | ||
| Q2 24 | $-344.2M | $189.6M | ||
| Q1 24 | $-294.3M | $229.1M |
总资产ESPRFOSL
| Q4 25 | $465.9M | $701.0M | ||
| Q3 25 | $364.0M | $704.5M | ||
| Q2 25 | $347.1M | $686.0M | ||
| Q1 25 | $324.0M | — | ||
| Q4 24 | $343.8M | $763.6M | ||
| Q3 24 | $314.1M | $812.4M | ||
| Q2 24 | $352.3M | $785.7M | ||
| Q1 24 | $373.1M | $891.0M |
负债/权益比ESPRFOSL
| Q4 25 | — | 1.50× | ||
| Q3 25 | — | 1.10× | ||
| Q2 25 | — | 1.19× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 1.09× | ||
| Q3 24 | — | 1.06× | ||
| Q2 24 | — | 0.83× | ||
| Q1 24 | — | 0.89× |
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 | $-22.2M |
| 自由现金流经营现金流 - 资本支出 | — | $-22.5M |
| 自由现金流率自由现金流/营收 | — | -8.3% |
| 资本支出强度资本支出/营收 | 0.0% | 0.1% |
| 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 | — | $-46.0M |
8季度趋势，按日历期对齐
经营现金流ESPRFOSL
| Q4 25 | $45.2M | $-22.2M | ||
| Q3 25 | $-4.3M | $9.4M | ||
| Q2 25 | $-31.4M | $-60.4M | ||
| Q1 25 | $-22.6M | — | ||
| Q4 24 | $-35.0M | $30.5M | ||
| Q3 24 | $-35.3M | $-22.8M | ||
| Q2 24 | $-7.2M | $38.4M | ||
| Q1 24 | $53.8M | $622.0K |
自由现金流ESPRFOSL
| Q4 25 | — | $-22.5M | ||
| Q3 25 | — | $8.6M | ||
| Q2 25 | — | $-60.6M | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $28.5M | ||
| Q3 24 | $-35.5M | $-24.1M | ||
| Q2 24 | $-7.3M | $36.6M | ||
| Q1 24 | $53.8M | $-1.1M |
自由现金流率ESPRFOSL
| Q4 25 | — | -8.3% | ||
| Q3 25 | — | 3.9% | ||
| Q2 25 | — | -26.0% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 8.3% | ||
| Q3 24 | -68.7% | -8.4% | ||
| Q2 24 | -9.9% | 14.1% | ||
| Q1 24 | 39.0% | -0.4% |
资本支出强度ESPRFOSL
| Q4 25 | 0.0% | 0.1% | ||
| Q3 25 | 0.0% | 0.4% | ||
| Q2 25 | 0.0% | 0.1% | ||
| Q1 25 | 0.0% | — | ||
| Q4 24 | 0.0% | 0.6% | ||
| Q3 24 | 0.3% | 0.4% | ||
| Q2 24 | 0.1% | 0.7% | ||
| Q1 24 | 0.1% | 0.7% |
现金转化率ESPRFOSL
| 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% |
FOSL
| Transferred At Point In Time | $109.7M | 41% |
| Traditional Watches | $91.3M | 34% |
| Other | $50.8M | 19% |
| Leathers | $9.5M | 4% |
| Jewelry | $4.0M | 1% |
| Smartwatches | $3.3M | 1% |
| Products Other | $1.6M | 1% |
