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Esperion Therapeutics, Inc.（ESPR）与莱夫 Nation 娱乐（LIVE）财务数据对比。点击上方公司名可切换其他公司
Esperion Therapeutics, Inc.的季度营收约是莱夫 Nation 娱乐的1.6倍（$168.4M vs $108.5M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs -2.7%），过去两年Esperion Therapeutics, Inc.的营收复合增速更高（10.6% vs -4.3%）
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。
Live Nation Entertainment是一家美国跨国娱乐企业，2010年由Live Nation与Ticketmaster合并而成。目前两大品牌均作为子品牌运营，在全球范围内推广现场娱乐活动并提供票务销售服务，同时还自营多处娱乐场馆，并为音乐人提供艺人经纪服务。
ESPR vs LIVE — 直观对比
营收规模更大
ESPR
是对方的1.6倍
$108.5M
营收增速更快
ESPR
高出146.4%
-2.7%
两年增速更快
ESPR
近两年复合增速
-4.3%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $108.5M |
| 净利润 | — | $-64.0K |
| 毛利率 | — | 32.6% |
| 营业利润率 | 50.6% | 3.2% |
| 净利率 | — | -0.1% |
| 营收同比 | 143.7% | -2.7% |
| 净利润同比 | — | -113.0% |
| 每股收益（稀释后） | $0.32 | $-0.02 |
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ESPRLIVE
| Q4 25 | $168.4M | $108.5M | ||
| Q3 25 | $87.3M | $113.9M | ||
| Q2 25 | $82.4M | $112.5M | ||
| Q1 25 | $65.0M | $107.0M | ||
| Q4 24 | $69.1M | $111.5M | ||
| Q3 24 | $51.6M | $112.7M | ||
| Q2 24 | $73.8M | $123.9M | ||
| Q1 24 | $137.7M | $118.6M |
净利润ESPRLIVE
| Q4 25 | — | $-64.0K | ||
| Q3 25 | $-31.3M | $997.0K | ||
| Q2 25 | $-12.7M | $5.4M | ||
| Q1 25 | $-40.5M | $15.9M | ||
| Q4 24 | — | $492.0K | ||
| Q3 24 | $-29.5M | $-19.9M | ||
| Q2 24 | $-61.9M | $-2.9M | ||
| Q1 24 | $61.0M | $-3.3M |
毛利率ESPRLIVE
| Q4 25 | — | 32.6% | ||
| Q3 25 | — | 32.4% | ||
| Q2 25 | — | 34.0% | ||
| Q1 25 | — | 32.8% | ||
| Q4 24 | — | 31.7% | ||
| Q3 24 | — | 31.9% | ||
| Q2 24 | — | 29.9% | ||
| Q1 24 | — | 29.9% |
营业利润率ESPRLIVE
| Q4 25 | 50.6% | 3.2% | ||
| Q3 25 | -11.4% | 3.3% | ||
| Q2 25 | 8.6% | 7.1% | ||
| Q1 25 | -34.0% | 2.0% | ||
| Q4 24 | -6.4% | 0.7% | ||
| Q3 24 | -31.0% | -15.5% | ||
| Q2 24 | 3.5% | 0.9% | ||
| Q1 24 | 52.5% | -0.7% |
净利率ESPRLIVE
| Q4 25 | — | -0.1% | ||
| Q3 25 | -35.9% | 0.9% | ||
| Q2 25 | -15.4% | 4.8% | ||
| Q1 25 | -62.2% | 14.8% | ||
| Q4 24 | — | 0.4% | ||
| Q3 24 | -57.2% | -17.6% | ||
| Q2 24 | -83.9% | -2.3% | ||
| Q1 24 | 44.3% | -2.8% |
每股收益（稀释后）ESPRLIVE
| Q4 25 | $0.32 | $-0.02 | ||
| Q3 25 | $-0.16 | $-1.52 | ||
| Q2 25 | $-0.06 | $1.24 | ||
| Q1 25 | $-0.21 | $5.05 | ||
| Q4 24 | $-0.14 | $0.16 | ||
| Q3 24 | $-0.15 | $-6.31 | ||
| Q2 24 | $-0.33 | $-0.91 | ||
| Q1 24 | $0.34 | $-1.04 |
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 | — |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $-302.0M | $95.3M |
| 总资产 | $465.9M | $389.2M |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资ESPRLIVE
| Q4 25 | $167.9M | — | ||
| Q3 25 | $92.4M | — | ||
| Q2 25 | $86.1M | — | ||
| Q1 25 | $114.6M | — | ||
| Q4 24 | $144.8M | — | ||
| Q3 24 | $144.7M | — | ||
| Q2 24 | $189.3M | — | ||
| Q1 24 | $226.6M | — |
股东权益ESPRLIVE
| Q4 25 | $-302.0M | $95.3M | ||
| Q3 25 | $-451.4M | $95.3M | ||
| Q2 25 | $-433.5M | $94.3M | ||
| Q1 25 | $-426.2M | $88.9M | ||
| Q4 24 | $-388.7M | $73.3M | ||
| Q3 24 | $-370.2M | $72.9M | ||
| Q2 24 | $-344.2M | $92.7M | ||
| Q1 24 | $-294.3M | $95.9M |
总资产ESPRLIVE
| Q4 25 | $465.9M | $389.2M | ||
| Q3 25 | $364.0M | $386.4M | ||
| Q2 25 | $347.1M | $387.5M | ||
| Q1 25 | $324.0M | $393.6M | ||
| Q4 24 | $343.8M | $395.5M | ||
| Q3 24 | $314.1M | $407.5M | ||
| Q2 24 | $352.3M | $436.8M | ||
| Q1 24 | $373.1M | $433.9M |
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 | $9.8M |
| 自由现金流经营现金流 - 资本支出 | — | $8.5M |
| 自由现金流率自由现金流/营收 | — | 7.8% |
| 资本支出强度资本支出/营收 | 0.0% | 1.2% |
| 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 | — | $21.9M |
8季度趋势，按日历期对齐
经营现金流ESPRLIVE
| Q4 25 | $45.2M | $9.8M | ||
| Q3 25 | $-4.3M | $6.8M | ||
| Q2 25 | $-31.4M | $12.3M | ||
| Q1 25 | $-22.6M | $231.0K | ||
| Q4 24 | $-35.0M | $9.4M | ||
| Q3 24 | $-35.3M | $6.7M | ||
| Q2 24 | $-7.2M | $11.7M | ||
| Q1 24 | $53.8M | $-5.7M |
自由现金流ESPRLIVE
| Q4 25 | — | $8.5M | ||
| Q3 25 | — | $4.8M | ||
| Q2 25 | — | $10.8M | ||
| Q1 25 | — | $-2.3M | ||
| Q4 24 | — | $7.6M | ||
| Q3 24 | $-35.5M | $3.3M | ||
| Q2 24 | $-7.3M | $10.1M | ||
| Q1 24 | $53.8M | $-7.5M |
自由现金流率ESPRLIVE
| Q4 25 | — | 7.8% | ||
| Q3 25 | — | 4.2% | ||
| Q2 25 | — | 9.6% | ||
| Q1 25 | — | -2.1% | ||
| Q4 24 | — | 6.8% | ||
| Q3 24 | -68.7% | 2.9% | ||
| Q2 24 | -9.9% | 8.2% | ||
| Q1 24 | 39.0% | -6.3% |
资本支出强度ESPRLIVE
| Q4 25 | 0.0% | 1.2% | ||
| Q3 25 | 0.0% | 1.7% | ||
| Q2 25 | 0.0% | 1.3% | ||
| Q1 25 | 0.0% | 2.3% | ||
| Q4 24 | 0.0% | 1.6% | ||
| Q3 24 | 0.3% | 3.1% | ||
| Q2 24 | 0.1% | 1.3% | ||
| Q1 24 | 0.1% | 1.4% |
现金转化率ESPRLIVE
| Q4 25 | — | — | ||
| Q3 25 | — | 6.78× | ||
| Q2 25 | — | 2.28× | ||
| Q1 25 | — | 0.01× | ||
| Q4 24 | — | 19.11× | ||
| 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% |
LIVE
| Steel Manufacturing Segment | $31.9M | 29% |
| Flooring Manufacturing Segment | $28.9M | 27% |
| Retail Flooring Segment | $25.3M | 23% |
| Retail Entertainment Segment | $23.6M | 22% |
