vs
Esperion Therapeutics, Inc.（ESPR）与百胜餐饮集团（LCUT）财务数据对比。点击上方公司名可切换其他公司
百胜餐饮集团的季度营收约是Esperion Therapeutics, Inc.的1.2倍（$204.1M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs -5.2%），过去两年百胜餐饮集团的营收复合增速更高（19.8% 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。
百胜餐饮集团是美国跨国快餐企业，1977年百事可乐收购肯德基、必胜客、塔可Bell后将其整合为旗下子公司，1997年百事剥离该业务板块后正式独立为百胜集团。集团目前运营肯德基、必胜客、塔可Bell、哈比特汉堡等多个餐饮品牌，同时布局相关餐饮科技业务，门店网络遍布全球多个国家和地区。
ESPR vs LCUT — 直观对比
营收规模更大
LCUT
是对方的1.2倍
$168.4M
营收增速更快
ESPR
高出148.9%
-5.2%
两年增速更快
LCUT
近两年复合增速
10.6%
损益表 — Q4 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $204.1M |
| 净利润 | — | $18.2M |
| 毛利率 | — | 38.6% |
| 营业利润率 | 50.6% | 9.8% |
| 净利率 | — | 8.9% |
| 营收同比 | 143.7% | -5.2% |
| 净利润同比 | — | 103.5% |
| 每股收益（稀释后） | $0.32 | $0.83 |
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ESPRLCUT
| Q4 25 | $168.4M | $204.1M | ||
| Q3 25 | $87.3M | $171.9M | ||
| Q2 25 | $82.4M | $131.9M | ||
| Q1 25 | $65.0M | $140.1M | ||
| Q4 24 | $69.1M | $215.2M | ||
| Q3 24 | $51.6M | $183.8M | ||
| Q2 24 | $73.8M | $141.7M | ||
| Q1 24 | $137.7M | $142.2M |
净利润ESPRLCUT
| Q4 25 | — | $18.2M | ||
| Q3 25 | $-31.3M | $-1.2M | ||
| Q2 25 | $-12.7M | $-39.7M | ||
| Q1 25 | $-40.5M | $-4.2M | ||
| Q4 24 | — | $8.9M | ||
| Q3 24 | $-29.5M | $344.0K | ||
| Q2 24 | $-61.9M | $-18.2M | ||
| Q1 24 | $61.0M | $-6.3M |
毛利率ESPRLCUT
| Q4 25 | — | 38.6% | ||
| Q3 25 | — | 35.1% | ||
| Q2 25 | — | 38.6% | ||
| Q1 25 | — | 36.1% | ||
| Q4 24 | — | 37.7% | ||
| Q3 24 | — | 36.7% | ||
| Q2 24 | — | 38.5% | ||
| Q1 24 | — | 40.5% |
营业利润率ESPRLCUT
| Q4 25 | 50.6% | 9.8% | ||
| Q3 25 | -11.4% | 3.9% | ||
| Q2 25 | 8.6% | -28.2% | ||
| Q1 25 | -34.0% | 0.8% | ||
| Q4 24 | -6.4% | 7.2% | ||
| Q3 24 | -31.0% | 4.7% | ||
| Q2 24 | 3.5% | 0.8% | ||
| Q1 24 | 52.5% | 1.3% |
净利率ESPRLCUT
| Q4 25 | — | 8.9% | ||
| Q3 25 | -35.9% | -0.7% | ||
| Q2 25 | -15.4% | -30.1% | ||
| Q1 25 | -62.2% | -3.0% | ||
| Q4 24 | — | 4.1% | ||
| Q3 24 | -57.2% | 0.2% | ||
| Q2 24 | -83.9% | -12.8% | ||
| Q1 24 | 44.3% | -4.4% |
每股收益（稀释后）ESPRLCUT
| Q4 25 | $0.32 | $0.83 | ||
| Q3 25 | $-0.16 | $-0.05 | ||
| Q2 25 | $-0.06 | $-1.83 | ||
| Q1 25 | $-0.21 | $-0.19 | ||
| Q4 24 | $-0.14 | $0.41 | ||
| Q3 24 | $-0.15 | $0.02 | ||
| Q2 24 | $-0.33 | $-0.85 | ||
| Q1 24 | $0.34 | $-0.29 |
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 | $4.3M |
| 总债务越低越好 | — | $135.0M |
| 股东权益账面价值 | $-302.0M | $202.3M |
| 总资产 | $465.9M | $572.6M |
| 负债/权益比越低杠杆越低 | — | 0.67× |
8季度趋势，按日历期对齐
现金及短期投资ESPRLCUT
| Q4 25 | $167.9M | $4.3M | ||
| Q3 25 | $92.4M | $12.1M | ||
| Q2 25 | $86.1M | $12.0M | ||
| Q1 25 | $114.6M | $10.4M | ||
| Q4 24 | $144.8M | $2.9M | ||
| Q3 24 | $144.7M | $6.0M | ||
| Q2 24 | $189.3M | $3.4M | ||
| Q1 24 | $226.6M | $4.6M |
总债务ESPRLCUT
| Q4 25 | — | $135.0M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $142.5M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
股东权益ESPRLCUT
| Q4 25 | $-302.0M | $202.3M | ||
| Q3 25 | $-451.4M | $184.6M | ||
| Q2 25 | $-433.5M | $185.8M | ||
| Q1 25 | $-426.2M | $225.7M | ||
| Q4 24 | $-388.7M | $229.9M | ||
| Q3 24 | $-370.2M | $220.9M | ||
| Q2 24 | $-344.2M | $219.8M | ||
| Q1 24 | $-294.3M | $223.7M |
总资产ESPRLCUT
| Q4 25 | $465.9M | $572.6M | ||
| Q3 25 | $364.0M | $581.1M | ||
| Q2 25 | $347.1M | $551.9M | ||
| Q1 25 | $324.0M | $594.6M | ||
| Q4 24 | $343.8M | $634.3M | ||
| Q3 24 | $314.1M | $668.7M | ||
| Q2 24 | $352.3M | $617.0M | ||
| Q1 24 | $373.1M | $602.7M |
负债/权益比ESPRLCUT
| Q4 25 | — | 0.67× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.62× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
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 | $3.7M |
| 自由现金流经营现金流 - 资本支出 | — | $2.6M |
| 自由现金流率自由现金流/营收 | — | 1.3% |
| 资本支出强度资本支出/营收 | 0.0% | 0.6% |
| 现金转化率经营现金流/净利润 | — | 0.21× |
| 过去12个月自由现金流最近4个季度 | — | $3.3M |
8季度趋势，按日历期对齐
经营现金流ESPRLCUT
| Q4 25 | $45.2M | $3.7M | ||
| Q3 25 | $-4.3M | $-22.2M | ||
| Q2 25 | $-31.4M | $9.3M | ||
| Q1 25 | $-22.6M | $16.7M | ||
| Q4 24 | $-35.0M | $20.3M | ||
| Q3 24 | $-35.3M | $-22.7M | ||
| Q2 24 | $-7.2M | $10.4M | ||
| Q1 24 | $53.8M | $10.5M |
自由现金流ESPRLCUT
| Q4 25 | — | $2.6M | ||
| Q3 25 | — | $-22.7M | ||
| Q2 25 | — | $8.2M | ||
| Q1 25 | — | $15.1M | ||
| Q4 24 | — | $19.7M | ||
| Q3 24 | $-35.5M | $-23.2M | ||
| Q2 24 | $-7.3M | $9.9M | ||
| Q1 24 | $53.8M | $9.9M |
自由现金流率ESPRLCUT
| Q4 25 | — | 1.3% | ||
| Q3 25 | — | -13.2% | ||
| Q2 25 | — | 6.2% | ||
| Q1 25 | — | 10.8% | ||
| Q4 24 | — | 9.1% | ||
| Q3 24 | -68.7% | -12.6% | ||
| Q2 24 | -9.9% | 7.0% | ||
| Q1 24 | 39.0% | 7.0% |
资本支出强度ESPRLCUT
| Q4 25 | 0.0% | 0.6% | ||
| Q3 25 | 0.0% | 0.3% | ||
| Q2 25 | 0.0% | 0.9% | ||
| Q1 25 | 0.0% | 1.1% | ||
| Q4 24 | 0.0% | 0.3% | ||
| Q3 24 | 0.3% | 0.3% | ||
| Q2 24 | 0.1% | 0.4% | ||
| Q1 24 | 0.1% | 0.4% |
现金转化率ESPRLCUT
| Q4 25 | — | 0.21× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 2.28× | ||
| Q3 24 | — | -65.89× | ||
| 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% |
LCUT
| Kitchenware | $114.3M | 56% |
| Tableware | $41.7M | 20% |
| Home Solutions | $29.4M | 14% |
| Other | $18.8M | 9% |
