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Esperion Therapeutics, Inc.（ESPR）与MP Materials Corp.（MP）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MP Materials Corp.的1.9倍（$168.4M vs $90.6M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 49.1%），过去两年MP Materials Corp.的营收复合增速更高（70.3% 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。
MP Materials Corp.是总部位于美国的稀土材料生产商，拥有并运营加利福尼亚州芒廷帕斯矿，这是西半球唯一在产的稀土开采及加工设施，所产核心材料可广泛应用于电动汽车、风力发电机、国防工业等多个关键领域。
ESPR vs MP — 直观对比
营收规模更大
ESPR
是对方的1.9倍
$90.6M
营收增速更快
ESPR
高出94.7%
49.1%
两年增速更快
MP
近两年复合增速
10.6%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $90.6M |
| 净利润 | — | $-8.0M |
| 毛利率 | — | — |
| 营业利润率 | 50.6% | — |
| 净利率 | — | -8.8% |
| 营收同比 | 143.7% | 49.1% |
| 净利润同比 | — | 64.8% |
| 每股收益（稀释后） | $0.32 | $-0.04 |
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ESPRMP
| Q1 26 | — | $90.6M | ||
| Q4 25 | $168.4M | $52.7M | ||
| Q3 25 | $87.3M | $53.6M | ||
| Q2 25 | $82.4M | $57.4M | ||
| Q1 25 | $65.0M | $60.8M | ||
| Q4 24 | $69.1M | $61.0M | ||
| Q3 24 | $51.6M | $62.9M | ||
| Q2 24 | $73.8M | $31.3M |
净利润ESPRMP
| Q1 26 | — | $-8.0M | ||
| Q4 25 | — | $9.4M | ||
| Q3 25 | $-31.3M | $-41.8M | ||
| Q2 25 | $-12.7M | $-30.9M | ||
| Q1 25 | $-40.5M | $-22.6M | ||
| Q4 24 | — | $-22.3M | ||
| Q3 24 | $-29.5M | $-25.5M | ||
| Q2 24 | $-61.9M | $-34.1M |
营业利润率ESPRMP
| Q1 26 | — | — | ||
| Q4 25 | 50.6% | -7.0% | ||
| Q3 25 | -11.4% | -125.2% | ||
| Q2 25 | 8.6% | -76.5% | ||
| Q1 25 | -34.0% | -57.2% | ||
| Q4 24 | -6.4% | -72.1% | ||
| Q3 24 | -31.0% | -62.8% | ||
| Q2 24 | 3.5% | -171.1% |
净利率ESPRMP
| Q1 26 | — | -8.8% | ||
| Q4 25 | — | 17.9% | ||
| Q3 25 | -35.9% | -78.0% | ||
| Q2 25 | -15.4% | -53.8% | ||
| Q1 25 | -62.2% | -37.2% | ||
| Q4 24 | — | -36.6% | ||
| Q3 24 | -57.2% | -40.5% | ||
| Q2 24 | -83.9% | -108.9% |
每股收益（稀释后）ESPRMP
| Q1 26 | — | $-0.04 | ||
| Q4 25 | $0.32 | $0.07 | ||
| Q3 25 | $-0.16 | $-0.24 | ||
| Q2 25 | $-0.06 | $-0.19 | ||
| Q1 25 | $-0.21 | $-0.14 | ||
| Q4 24 | $-0.14 | $-0.12 | ||
| Q3 24 | $-0.15 | $-0.16 | ||
| Q2 24 | $-0.33 | $-0.21 |
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 | $1.7B |
| 总债务越低越好 | — | $1.0B |
| 股东权益账面价值 | $-302.0M | $2.0B |
| 总资产 | $465.9M | $3.8B |
| 负债/权益比越低杠杆越低 | — | 0.51× |
8季度趋势，按日历期对齐
现金及短期投资ESPRMP
| Q1 26 | — | $1.7B | ||
| Q4 25 | $167.9M | $1.2B | ||
| Q3 25 | $92.4M | $1.1B | ||
| Q2 25 | $86.1M | $261.5M | ||
| Q1 25 | $114.6M | $198.3M | ||
| Q4 24 | $144.8M | $282.4M | ||
| Q3 24 | $144.7M | $284.4M | ||
| Q2 24 | $189.3M | $295.6M |
总债务ESPRMP
| Q1 26 | — | $1.0B | ||
| Q4 25 | — | $998.7M | ||
| Q3 25 | — | $997.3M | ||
| Q2 25 | — | $910.8M | ||
| Q1 25 | — | $909.8M | ||
| Q4 24 | — | $908.7M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
股东权益ESPRMP
| Q1 26 | — | $2.0B | ||
| Q4 25 | $-302.0M | $2.0B | ||
| Q3 25 | $-451.4M | $2.0B | ||
| Q2 25 | $-433.5M | $1.0B | ||
| Q1 25 | $-426.2M | $1.0B | ||
| Q4 24 | $-388.7M | $1.1B | ||
| Q3 24 | $-370.2M | $1.1B | ||
| Q2 24 | $-344.2M | $1.1B |
总资产ESPRMP
| Q1 26 | — | $3.8B | ||
| Q4 25 | $465.9M | $3.9B | ||
| Q3 25 | $364.0M | $3.8B | ||
| Q2 25 | $347.1M | $2.3B | ||
| Q1 25 | $324.0M | $2.4B | ||
| Q4 24 | $343.8M | $2.3B | ||
| Q3 24 | $314.1M | $2.3B | ||
| Q2 24 | $352.3M | $2.4B |
负债/权益比ESPRMP
| Q1 26 | — | 0.51× | ||
| Q4 25 | — | 0.50× | ||
| Q3 25 | — | 0.51× | ||
| Q2 25 | — | 0.90× | ||
| Q1 25 | — | 0.88× | ||
| Q4 24 | — | 0.86× | ||
| Q3 24 | — | — | ||
| Q2 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 | $-1.9M |
| 自由现金流经营现金流 - 资本支出 | — | — |
| 自由现金流率自由现金流/营收 | — | — |
| 资本支出强度资本支出/营收 | 0.0% | — |
| 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 | — | — |
8季度趋势，按日历期对齐
经营现金流ESPRMP
| Q1 26 | — | $-1.9M | ||
| Q4 25 | $45.2M | $-46.9M | ||
| Q3 25 | $-4.3M | $-42.0M | ||
| Q2 25 | $-31.4M | $-3.7M | ||
| Q1 25 | $-22.6M | $-63.2M | ||
| Q4 24 | $-35.0M | $30.5M | ||
| Q3 24 | $-35.3M | $-6.8M | ||
| Q2 24 | $-7.2M | $30.8M |
自由现金流ESPRMP
| Q1 26 | — | — | ||
| Q4 25 | — | $-109.3M | ||
| Q3 25 | — | $-92.5M | ||
| Q2 25 | — | $-32.7M | ||
| Q1 25 | — | $-93.7M | ||
| Q4 24 | — | $-11.2M | ||
| Q3 24 | $-35.5M | $-53.3M | ||
| Q2 24 | $-7.3M | $-15.6M |
自由现金流率ESPRMP
| Q1 26 | — | — | ||
| Q4 25 | — | -207.4% | ||
| Q3 25 | — | -172.8% | ||
| Q2 25 | — | -56.9% | ||
| Q1 25 | — | -154.0% | ||
| Q4 24 | — | -18.3% | ||
| Q3 24 | -68.7% | -84.7% | ||
| Q2 24 | -9.9% | -50.1% |
资本支出强度ESPRMP
| Q1 26 | — | — | ||
| Q4 25 | 0.0% | 118.5% | ||
| Q3 25 | 0.0% | 94.3% | ||
| Q2 25 | 0.0% | 50.5% | ||
| Q1 25 | 0.0% | 50.1% | ||
| Q4 24 | 0.0% | 68.3% | ||
| Q3 24 | 0.3% | 73.8% | ||
| Q2 24 | 0.1% | 148.7% |
现金转化率ESPRMP
| Q1 26 | — | — | ||
| Q4 25 | — | -4.97× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — |
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% |
MP
| Materials Segment | $72.2M | 80% |
| Magnetics Segment | $21.1M | 23% |
