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Esperion Therapeutics, Inc.（ESPR）与First Watch Restaurant Group, Inc.（FWRG）财务数据对比。点击上方公司名可切换其他公司
First Watch Restaurant Group, Inc.的季度营收约是Esperion Therapeutics, Inc.的1.9倍（$316.4M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 20.2%），过去两年First Watch Restaurant Group, Inc.的营收复合增速更高（14.2% vs 10.6%）
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。
该企业原信息存在公司混淆错误，实际First Watch Restaurant Group是美国餐饮集团，主打鲜制早餐、早午餐与午餐，在美国多个州运营自营与特许加盟餐厅，聚焦日间休闲餐饮市场，为消费者提供新鲜健康的美式餐食选择。
ESPR vs FWRG — 直观对比
营收规模更大
FWRG
是对方的1.9倍
$168.4M
营收增速更快
ESPR
高出123.6%
20.2%
两年增速更快
FWRG
近两年复合增速
10.6%
损益表 — Q4 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $316.4M |
| 净利润 | — | — |
| 毛利率 | — | — |
| 营业利润率 | 50.6% | 2.9% |
| 净利率 | — | — |
| 营收同比 | 143.7% | 20.2% |
| 净利润同比 | — | — |
| 每股收益（稀释后） | $0.32 | $0.24 |
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ESPRFWRG
| Q4 25 | $168.4M | $316.4M | ||
| Q3 25 | $87.3M | $316.0M | ||
| Q2 25 | $82.4M | $307.9M | ||
| Q1 25 | $65.0M | $282.2M | ||
| Q4 24 | $69.1M | $263.3M | ||
| Q3 24 | $51.6M | $251.6M | ||
| Q2 24 | $73.8M | $258.6M | ||
| Q1 24 | $137.7M | $242.4M |
净利润ESPRFWRG
| Q4 25 | — | — | ||
| Q3 25 | $-31.3M | $3.0M | ||
| Q2 25 | $-12.7M | $2.1M | ||
| Q1 25 | $-40.5M | $-829.0K | ||
| Q4 24 | — | — | ||
| Q3 24 | $-29.5M | $2.1M | ||
| Q2 24 | $-61.9M | $8.9M | ||
| Q1 24 | $61.0M | $7.2M |
营业利润率ESPRFWRG
| Q4 25 | 50.6% | 2.9% | ||
| Q3 25 | -11.4% | 3.2% | ||
| Q2 25 | 8.6% | 2.4% | ||
| Q1 25 | -34.0% | 0.4% | ||
| Q4 24 | -6.4% | 1.5% | ||
| Q3 24 | -31.0% | 2.5% | ||
| Q2 24 | 3.5% | 6.4% | ||
| Q1 24 | 52.5% | 5.1% |
净利率ESPRFWRG
| Q4 25 | — | — | ||
| Q3 25 | -35.9% | 0.9% | ||
| Q2 25 | -15.4% | 0.7% | ||
| Q1 25 | -62.2% | -0.3% | ||
| Q4 24 | — | — | ||
| Q3 24 | -57.2% | 0.8% | ||
| Q2 24 | -83.9% | 3.4% | ||
| Q1 24 | 44.3% | 3.0% |
每股收益（稀释后）ESPRFWRG
| Q4 25 | $0.32 | $0.24 | ||
| Q3 25 | $-0.16 | $0.05 | ||
| Q2 25 | $-0.06 | $0.03 | ||
| Q1 25 | $-0.21 | $-0.01 | ||
| Q4 24 | $-0.14 | $0.01 | ||
| Q3 24 | $-0.15 | $0.03 | ||
| Q2 24 | $-0.33 | $0.14 | ||
| Q1 24 | $0.34 | $0.12 |
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 | $21.2M |
| 总债务越低越好 | — | $269.1M |
| 股东权益账面价值 | $-302.0M | $626.3M |
| 总资产 | $465.9M | $1.7B |
| 负债/权益比越低杠杆越低 | — | 0.43× |
8季度趋势，按日历期对齐
现金及短期投资ESPRFWRG
| Q4 25 | $167.9M | $21.2M | ||
| Q3 25 | $92.4M | $20.7M | ||
| Q2 25 | $86.1M | $19.2M | ||
| Q1 25 | $114.6M | $18.6M | ||
| Q4 24 | $144.8M | $33.3M | ||
| Q3 24 | $144.7M | $51.1M | ||
| Q2 24 | $189.3M | $45.1M | ||
| Q1 24 | $226.6M | $43.2M |
总债务ESPRFWRG
| Q4 25 | — | $269.1M | ||
| Q3 25 | — | $251.0M | ||
| Q2 25 | — | $250.0M | ||
| Q1 25 | — | $191.5M | ||
| Q4 24 | — | $189.0M | ||
| Q3 24 | — | $189.7M | ||
| Q2 24 | — | $192.1M | ||
| Q1 24 | — | $122.7M |
股东权益ESPRFWRG
| Q4 25 | $-302.0M | $626.3M | ||
| Q3 25 | $-451.4M | $607.3M | ||
| Q2 25 | $-433.5M | $601.3M | ||
| Q1 25 | $-426.2M | $596.3M | ||
| Q4 24 | $-388.7M | $595.4M | ||
| Q3 24 | $-370.2M | $589.1M | ||
| Q2 24 | $-344.2M | $585.8M | ||
| Q1 24 | $-294.3M | $574.4M |
总资产ESPRFWRG
| Q4 25 | $465.9M | $1.7B | ||
| Q3 25 | $364.0M | $1.7B | ||
| Q2 25 | $347.1M | $1.7B | ||
| Q1 25 | $324.0M | $1.5B | ||
| Q4 24 | $343.8M | $1.5B | ||
| Q3 24 | $314.1M | $1.5B | ||
| Q2 24 | $352.3M | $1.4B | ||
| Q1 24 | $373.1M | $1.3B |
负债/权益比ESPRFWRG
| Q4 25 | — | 0.43× | ||
| Q3 25 | — | 0.41× | ||
| Q2 25 | — | 0.42× | ||
| Q1 25 | — | 0.32× | ||
| Q4 24 | — | 0.32× | ||
| Q3 24 | — | 0.32× | ||
| Q2 24 | — | 0.33× | ||
| Q1 24 | — | 0.21× |
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 | $18.5M |
| 自由现金流经营现金流 - 资本支出 | — | $-18.3M |
| 自由现金流率自由现金流/营收 | — | -5.8% |
| 资本支出强度资本支出/营收 | 0.0% | 11.6% |
| 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 | — | $-31.0M |
8季度趋势，按日历期对齐
经营现金流ESPRFWRG
| Q4 25 | $45.2M | $18.5M | ||
| Q3 25 | $-4.3M | $47.9M | ||
| Q2 25 | $-31.4M | $39.4M | ||
| Q1 25 | $-22.6M | $20.1M | ||
| Q4 24 | $-35.0M | $22.9M | ||
| Q3 24 | $-35.3M | $35.9M | ||
| Q2 24 | $-7.2M | $31.9M | ||
| Q1 24 | $53.8M | $25.0M |
自由现金流ESPRFWRG
| Q4 25 | — | $-18.3M | ||
| Q3 25 | — | $5.5M | ||
| Q2 25 | — | $-1.7M | ||
| Q1 25 | — | $-16.4M | ||
| Q4 24 | — | $-17.7M | ||
| Q3 24 | $-35.5M | $6.8M | ||
| Q2 24 | $-7.3M | $2.3M | ||
| Q1 24 | $53.8M | $-3.6M |
自由现金流率ESPRFWRG
| Q4 25 | — | -5.8% | ||
| Q3 25 | — | 1.7% | ||
| Q2 25 | — | -0.5% | ||
| Q1 25 | — | -5.8% | ||
| Q4 24 | — | -6.7% | ||
| Q3 24 | -68.7% | 2.7% | ||
| Q2 24 | -9.9% | 0.9% | ||
| Q1 24 | 39.0% | -1.5% |
资本支出强度ESPRFWRG
| Q4 25 | 0.0% | 11.6% | ||
| Q3 25 | 0.0% | 13.4% | ||
| Q2 25 | 0.0% | 13.4% | ||
| Q1 25 | 0.0% | 13.0% | ||
| Q4 24 | 0.0% | 15.4% | ||
| Q3 24 | 0.3% | 11.6% | ||
| Q2 24 | 0.1% | 11.5% | ||
| Q1 24 | 0.1% | 11.8% |
现金转化率ESPRFWRG
| Q4 25 | — | — | ||
| Q3 25 | — | 16.01× | ||
| Q2 25 | — | 18.72× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 16.98× | ||
| Q2 24 | — | 3.59× | ||
| Q1 24 | 0.88× | 3.46× |
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% |
FWRG
| In Restaurant Dining Sales | $254.1M | 80% |
| Third Party Delivery Sales | $38.6M | 12% |
| Take Out Sales | $21.3M | 7% |
| Royalty And System Fund Contributions | $2.3M | 1% |
