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Esperion Therapeutics, Inc.（ESPR）与JOHNSON OUTDOORS INC（JOUT）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JOHNSON OUTDOORS INC的1.2倍（$168.4M vs $140.9M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 30.9%），过去两年Esperion Therapeutics, Inc.的营收复合增速更高（10.6% vs -10.5%）
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。
强生户外公司（Johnson Outdoors）主营水上载具、潜水装备、露营用具、户外服饰等户外休闲用品的研发生产，业务网点遍布全球24个地区，现有员工约1400人，年销售额超3.15亿美元，自1999年起由海伦·约翰逊-莱波尔德执掌公司。
ESPR vs JOUT — 直观对比
营收规模更大
ESPR
是对方的1.2倍
$140.9M
营收增速更快
ESPR
高出112.8%
30.9%
两年增速更快
ESPR
近两年复合增速
-10.5%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $140.9M |
| 净利润 | — | $-3.3M |
| 毛利率 | — | 36.6% |
| 营业利润率 | 50.6% | -2.1% |
| 净利率 | — | -2.3% |
| 营收同比 | 143.7% | 30.9% |
| 净利润同比 | — | 78.4% |
| 每股收益（稀释后） | $0.32 | — |
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ESPRJOUT
| Q1 26 | — | $140.9M | ||
| Q4 25 | $168.4M | $135.8M | ||
| Q3 25 | $87.3M | — | ||
| Q2 25 | $82.4M | $180.7M | ||
| Q1 25 | $65.0M | $168.3M | ||
| Q4 24 | $69.1M | $107.6M | ||
| Q3 24 | $51.6M | $105.9M | ||
| Q2 24 | $73.8M | $172.5M |
净利润ESPRJOUT
| Q1 26 | — | $-3.3M | ||
| Q4 25 | — | $-29.1M | ||
| Q3 25 | $-31.3M | — | ||
| Q2 25 | $-12.7M | $7.7M | ||
| Q1 25 | $-40.5M | $2.3M | ||
| Q4 24 | — | $-15.3M | ||
| Q3 24 | $-29.5M | $-34.3M | ||
| Q2 24 | $-61.9M | $1.6M |
毛利率ESPRJOUT
| Q1 26 | — | 36.6% | ||
| Q4 25 | — | 36.2% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 37.6% | ||
| Q1 25 | — | 35.0% | ||
| Q4 24 | — | 29.9% | ||
| Q3 24 | — | 23.5% | ||
| Q2 24 | — | 35.8% |
营业利润率ESPRJOUT
| Q1 26 | — | -2.1% | ||
| Q4 25 | 50.6% | -6.0% | ||
| Q3 25 | -11.4% | — | ||
| Q2 25 | 8.6% | 4.1% | ||
| Q1 25 | -34.0% | 2.9% | ||
| Q4 24 | -6.4% | -18.8% | ||
| Q3 24 | -31.0% | -40.4% | ||
| Q2 24 | 3.5% | -0.3% |
净利率ESPRJOUT
| Q1 26 | — | -2.3% | ||
| Q4 25 | — | -21.4% | ||
| Q3 25 | -35.9% | — | ||
| Q2 25 | -15.4% | 4.3% | ||
| Q1 25 | -62.2% | 1.4% | ||
| Q4 24 | — | -14.2% | ||
| Q3 24 | -57.2% | -32.4% | ||
| Q2 24 | -83.9% | 0.9% |
每股收益（稀释后）ESPRJOUT
| Q1 26 | — | — | ||
| Q4 25 | $0.32 | — | ||
| Q3 25 | $-0.16 | — | ||
| Q2 25 | $-0.06 | — | ||
| Q1 25 | $-0.21 | — | ||
| Q4 24 | $-0.14 | — | ||
| Q3 24 | $-0.15 | — | ||
| Q2 24 | $-0.33 | — |
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 | $130.7M |
| 总债务越低越好 | — | $0 |
| 股东权益账面价值 | $-302.0M | $413.5M |
| 总资产 | $465.9M | $600.1M |
| 负债/权益比越低杠杆越低 | — | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资ESPRJOUT
| Q1 26 | — | $130.7M | ||
| Q4 25 | $167.9M | $176.4M | ||
| Q3 25 | $92.4M | — | ||
| Q2 25 | $86.1M | $161.0M | ||
| Q1 25 | $114.6M | $94.0M | ||
| Q4 24 | $144.8M | $101.6M | ||
| Q3 24 | $144.7M | $162.0M | ||
| Q2 24 | $189.3M | $148.4M |
总债务ESPRJOUT
| Q1 26 | — | $0 | ||
| Q4 25 | — | $0 | ||
| Q3 25 | — | — | ||
| Q2 25 | — | $0 | ||
| Q1 25 | — | $0 | ||
| Q4 24 | — | $0 | ||
| Q3 24 | — | $0 | ||
| Q2 24 | — | $0 |
股东权益ESPRJOUT
| Q1 26 | — | $413.5M | ||
| Q4 25 | $-302.0M | $418.4M | ||
| Q3 25 | $-451.4M | — | ||
| Q2 25 | $-433.5M | $450.5M | ||
| Q1 25 | $-426.2M | $441.1M | ||
| Q4 24 | $-388.7M | $440.3M | ||
| Q3 24 | $-370.2M | $463.4M | ||
| Q2 24 | $-344.2M | $498.7M |
总资产ESPRJOUT
| Q1 26 | — | $600.1M | ||
| Q4 25 | $465.9M | $604.1M | ||
| Q3 25 | $364.0M | — | ||
| Q2 25 | $347.1M | $634.5M | ||
| Q1 25 | $324.0M | $624.5M | ||
| Q4 24 | $343.8M | $612.9M | ||
| Q3 24 | $314.1M | $635.2M | ||
| Q2 24 | $352.3M | $679.8M |
负债/权益比ESPRJOUT
| Q1 26 | — | 0.00× | ||
| Q4 25 | — | 0.00× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 0.00× | ||
| Q1 25 | — | 0.00× | ||
| Q4 24 | — | 0.00× | ||
| Q3 24 | — | 0.00× | ||
| Q2 24 | — | 0.00× |
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 | $-38.4M |
| 自由现金流经营现金流 - 资本支出 | — | $-42.7M |
| 自由现金流率自由现金流/营收 | — | -30.3% |
| 资本支出强度资本支出/营收 | 0.0% | 3.0% |
| 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 | — | $38.5M |
8季度趋势，按日历期对齐
经营现金流ESPRJOUT
| Q1 26 | — | $-38.4M | ||
| Q4 25 | $45.2M | $23.4M | ||
| Q3 25 | $-4.3M | — | ||
| Q2 25 | $-31.4M | $71.4M | ||
| Q1 25 | $-22.6M | $-1.7M | ||
| Q4 24 | $-35.0M | $-36.9M | ||
| Q3 24 | $-35.3M | $19.1M | ||
| Q2 24 | $-7.2M | $73.7M |
自由现金流ESPRJOUT
| Q1 26 | — | $-42.7M | ||
| Q4 25 | — | $19.2M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | $66.9M | ||
| Q1 25 | — | $-5.0M | ||
| Q4 24 | — | $-41.0M | ||
| Q3 24 | $-35.5M | $13.5M | ||
| Q2 24 | $-7.3M | $67.4M |
自由现金流率ESPRJOUT
| Q1 26 | — | -30.3% | ||
| Q4 25 | — | 14.2% | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 37.0% | ||
| Q1 25 | — | -2.9% | ||
| Q4 24 | — | -38.1% | ||
| Q3 24 | -68.7% | 12.8% | ||
| Q2 24 | -9.9% | 39.1% |
资本支出强度ESPRJOUT
| Q1 26 | — | 3.0% | ||
| Q4 25 | 0.0% | 3.1% | ||
| Q3 25 | 0.0% | — | ||
| Q2 25 | 0.0% | 2.5% | ||
| Q1 25 | 0.0% | 2.0% | ||
| Q4 24 | 0.0% | 3.8% | ||
| Q3 24 | 0.3% | 5.3% | ||
| Q2 24 | 0.1% | 3.6% |
现金转化率ESPRJOUT
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | 9.22× | ||
| Q1 25 | — | -0.72× | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | 45.41× |
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% |
JOUT
| Fishing Segment | $112.1M | 80% |
| Diving Segment | $18.0M | 13% |
| Camping Watercraft Recreation Segment | $10.6M | 8% |
