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Esperion Therapeutics, Inc.（ESPR）与MARCUS CORP（MCS）财务数据对比。点击上方公司名可切换其他公司
MARCUS CORP的季度营收约是Esperion Therapeutics, Inc.的1.1倍（$193.5M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 2.8%），过去两年MARCUS CORP的营收复合增速更高（18.2% 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。
马库斯公司是一家美国企业，主营商业地产领域相关服务，业务覆盖美国与加拿大，提供商业地产经纪、按揭经纪、行业研究以及咨询服务，首创了由单一经纪公司独家代理房源挂牌的行业模式，目前在美加两国设有超过80家办公室，拥有员工超1800名。
ESPR vs MCS — 直观对比
营收规模更大
MCS
是对方的1.1倍
$168.4M
营收增速更快
ESPR
高出141.0%
2.8%
两年增速更快
MCS
近两年复合增速
10.6%
损益表 — Q4 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $193.5M |
| 净利润 | — | — |
| 毛利率 | — | — |
| 营业利润率 | 50.6% | 0.9% |
| 净利率 | — | — |
| 营收同比 | 143.7% | 2.8% |
| 净利润同比 | — | — |
| 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ESPRMCS
| Q4 25 | $168.4M | $193.5M | ||
| Q3 25 | $87.3M | $210.2M | ||
| Q2 25 | $82.4M | $206.0M | ||
| Q1 25 | $65.0M | $148.8M | ||
| Q4 24 | $69.1M | $188.3M | ||
| Q3 24 | $51.6M | $232.7M | ||
| Q2 24 | $73.8M | $176.0M | ||
| Q1 24 | $137.7M | $138.5M |
净利润ESPRMCS
| Q4 25 | — | — | ||
| Q3 25 | $-31.3M | $16.2M | ||
| Q2 25 | $-12.7M | $7.3M | ||
| Q1 25 | $-40.5M | $-16.8M | ||
| Q4 24 | — | $986.0K | ||
| Q3 24 | $-29.5M | $23.3M | ||
| Q2 24 | $-61.9M | $-20.2M | ||
| Q1 24 | $61.0M | $-11.9M |
营业利润率ESPRMCS
| Q4 25 | 50.6% | 0.9% | ||
| Q3 25 | -11.4% | 10.8% | ||
| Q2 25 | 8.6% | 6.3% | ||
| Q1 25 | -34.0% | -13.7% | ||
| Q4 24 | -6.4% | -1.2% | ||
| Q3 24 | -31.0% | 14.1% | ||
| Q2 24 | 3.5% | 1.3% | ||
| Q1 24 | 52.5% | -12.0% |
净利率ESPRMCS
| Q4 25 | — | — | ||
| Q3 25 | -35.9% | 7.7% | ||
| Q2 25 | -15.4% | 3.6% | ||
| Q1 25 | -62.2% | -11.3% | ||
| Q4 24 | — | 0.5% | ||
| Q3 24 | -57.2% | 10.0% | ||
| Q2 24 | -83.9% | -11.5% | ||
| Q1 24 | 44.3% | -8.6% |
每股收益（稀释后）ESPRMCS
| 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 | — | ||
| Q1 24 | $0.34 | — |
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 | $23.4M |
| 总债务越低越好 | — | $159.0M |
| 股东权益账面价值 | $-302.0M | $457.4M |
| 总资产 | $465.9M | $1.0B |
| 负债/权益比越低杠杆越低 | — | 0.35× |
8季度趋势，按日历期对齐
现金及短期投资ESPRMCS
| Q4 25 | $167.9M | $23.4M | ||
| Q3 25 | $92.4M | $7.4M | ||
| Q2 25 | $86.1M | $14.9M | ||
| Q1 25 | $114.6M | $11.9M | ||
| Q4 24 | $144.8M | $40.8M | ||
| Q3 24 | $144.7M | $28.4M | ||
| Q2 24 | $189.3M | $32.8M | ||
| Q1 24 | $226.6M | $17.3M |
总债务ESPRMCS
| Q4 25 | — | $159.0M | ||
| Q3 25 | — | $162.0M | ||
| Q2 25 | — | $179.9M | ||
| Q1 25 | — | $198.9M | ||
| Q4 24 | — | $159.1M | ||
| Q3 24 | — | $173.1M | ||
| Q2 24 | — | $175.7M | ||
| Q1 24 | — | $169.8M |
股东权益ESPRMCS
| Q4 25 | $-302.0M | $457.4M | ||
| Q3 25 | $-451.4M | $454.3M | ||
| Q2 25 | $-433.5M | $448.4M | ||
| Q1 25 | $-426.2M | $441.8M | ||
| Q4 24 | $-388.7M | $464.9M | ||
| Q3 24 | $-370.2M | $462.3M | ||
| Q2 24 | $-344.2M | $449.4M | ||
| Q1 24 | $-294.3M | $459.3M |
总资产ESPRMCS
| Q4 25 | $465.9M | $1.0B | ||
| Q3 25 | $364.0M | $1.0B | ||
| Q2 25 | $347.1M | $1.0B | ||
| Q1 25 | $324.0M | $1.0B | ||
| Q4 24 | $343.8M | $1.0B | ||
| Q3 24 | $314.1M | $1.0B | ||
| Q2 24 | $352.3M | $1.1B | ||
| Q1 24 | $373.1M | $1.0B |
负债/权益比ESPRMCS
| Q4 25 | — | 0.35× | ||
| Q3 25 | — | 0.36× | ||
| Q2 25 | — | 0.40× | ||
| Q1 25 | — | 0.45× | ||
| Q4 24 | — | 0.34× | ||
| Q3 24 | — | 0.37× | ||
| Q2 24 | — | 0.39× | ||
| Q1 24 | — | 0.37× |
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 | $48.8M |
| 自由现金流经营现金流 - 资本支出 | — | $26.4M |
| 自由现金流率自由现金流/营收 | — | 13.6% |
| 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 | — | $989.0K |
8季度趋势，按日历期对齐
经营现金流ESPRMCS
| Q4 25 | $45.2M | $48.8M | ||
| Q3 25 | $-4.3M | $39.1M | ||
| Q2 25 | $-31.4M | $31.6M | ||
| Q1 25 | $-22.6M | $-35.3M | ||
| Q4 24 | $-35.0M | $52.6M | ||
| Q3 24 | $-35.3M | $30.5M | ||
| Q2 24 | $-7.2M | $36.0M | ||
| Q1 24 | $53.8M | $-15.1M |
自由现金流ESPRMCS
| Q4 25 | — | $26.4M | ||
| Q3 25 | — | $18.2M | ||
| Q2 25 | — | $14.7M | ||
| Q1 25 | — | $-58.3M | ||
| Q4 24 | — | $27.1M | ||
| Q3 24 | $-35.5M | $12.0M | ||
| Q2 24 | $-7.3M | $16.1M | ||
| Q1 24 | $53.8M | $-30.5M |
自由现金流率ESPRMCS
| Q4 25 | — | 13.6% | ||
| Q3 25 | — | 8.7% | ||
| Q2 25 | — | 7.1% | ||
| Q1 25 | — | -39.2% | ||
| Q4 24 | — | 14.4% | ||
| Q3 24 | -68.7% | 5.2% | ||
| Q2 24 | -9.9% | 9.2% | ||
| Q1 24 | 39.0% | -22.0% |
资本支出强度ESPRMCS
| Q4 25 | 0.0% | 11.6% | ||
| Q3 25 | 0.0% | 9.9% | ||
| Q2 25 | 0.0% | 8.2% | ||
| Q1 25 | 0.0% | 15.5% | ||
| Q4 24 | 0.0% | 13.5% | ||
| Q3 24 | 0.3% | 7.9% | ||
| Q2 24 | 0.1% | 11.3% | ||
| Q1 24 | 0.1% | 11.1% |
现金转化率ESPRMCS
| Q4 25 | — | — | ||
| Q3 25 | — | 2.41× | ||
| Q2 25 | — | 4.32× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 53.31× | ||
| Q3 24 | — | 1.31× | ||
| 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% |
MCS
| Theatres | $123.1M | 64% |
| Concessions | $51.0M | 26% |
| Food And Beverage | $21.2M | 11% |
