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Esperion Therapeutics, Inc.（ESPR）与OCTAVE SPECIALTY GROUP INC（OSG）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OCTAVE SPECIALTY GROUP INC的1.6倍（$168.4M vs $104.2M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 66.0%），过去两年OCTAVE SPECIALTY GROUP INC的营收复合增速更高（42.9% 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。
奥克塔夫专业集团是一家专业保险控股企业，主营定制化财产与意外伤害保险产品，核心业务聚焦超额剩余保险领域，为北美地区的商业及个人客户提供定制化风险保障解决方案。
ESPR vs OSG — 直观对比
营收规模更大
ESPR
是对方的1.6倍
$104.2M
营收增速更快
ESPR
高出77.7%
66.0%
两年增速更快
OSG
近两年复合增速
10.6%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $104.2M |
| 净利润 | — | $-6.9M |
| 毛利率 | — | — |
| 营业利润率 | 50.6% | — |
| 净利率 | — | -6.6% |
| 营收同比 | 143.7% | 66.0% |
| 净利润同比 | — | — |
| 每股收益（稀释后） | $0.32 | $-0.13 |
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ESPROSG
| Q1 26 | — | $104.2M | ||
| Q4 25 | $168.4M | $66.9M | ||
| Q3 25 | $87.3M | $66.6M | ||
| Q2 25 | $82.4M | $55.0M | ||
| Q1 25 | $65.0M | $62.8M | ||
| Q4 24 | $69.1M | $65.2M | ||
| Q3 24 | $51.6M | $70.0M | ||
| Q2 24 | $73.8M | $51.0M |
净利润ESPROSG
| Q1 26 | — | $-6.9M | ||
| Q4 25 | — | $-29.7M | ||
| Q3 25 | $-31.3M | $-112.6M | ||
| Q2 25 | $-12.7M | $-72.7M | ||
| Q1 25 | $-40.5M | $-44.7M | ||
| Q4 24 | — | $-20.9M | ||
| Q3 24 | $-29.5M | $-27.5M | ||
| Q2 24 | $-61.9M | $-750.0K |
营业利润率ESPROSG
| Q1 26 | — | — | ||
| Q4 25 | 50.6% | -76.7% | ||
| Q3 25 | -11.4% | -48.2% | ||
| Q2 25 | 8.6% | -41.8% | ||
| Q1 25 | -34.0% | -24.1% | ||
| Q4 24 | -6.4% | -55.5% | ||
| Q3 24 | -31.0% | -29.7% | ||
| Q2 24 | 3.5% | -28.9% |
净利率ESPROSG
| Q1 26 | — | -6.6% | ||
| Q4 25 | — | -73.8% | ||
| Q3 25 | -35.9% | -169.1% | ||
| Q2 25 | -15.4% | -132.3% | ||
| Q1 25 | -62.2% | -71.3% | ||
| Q4 24 | — | -55.1% | ||
| Q3 24 | -57.2% | -39.3% | ||
| Q2 24 | -83.9% | -1.5% |
每股收益（稀释后）ESPROSG
| Q1 26 | — | $-0.13 | ||
| Q4 25 | $0.32 | $-0.82 | ||
| Q3 25 | $-0.16 | $-2.35 | ||
| Q2 25 | $-0.06 | $-1.54 | ||
| Q1 25 | $-0.21 | $-1.22 | ||
| Q4 24 | $-0.14 | $-11.75 | ||
| Q3 24 | $-0.15 | $-0.63 | ||
| Q2 24 | $-0.33 | $-0.02 |
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 | — | $117.1M |
| 股东权益账面价值 | $-302.0M | $833.6M |
| 总资产 | $465.9M | $2.3B |
| 负债/权益比越低杠杆越低 | — | 0.14× |
8季度趋势，按日历期对齐
现金及短期投资ESPROSG
| Q1 26 | — | — | ||
| Q4 25 | $167.9M | $146.4M | ||
| Q3 25 | $92.4M | $27.5M | ||
| Q2 25 | $86.1M | $22.5M | ||
| Q1 25 | $114.6M | $34.1M | ||
| Q4 24 | $144.8M | $157.2M | ||
| Q3 24 | $144.7M | $40.8M | ||
| Q2 24 | $189.3M | $14.6M |
总债务ESPROSG
| Q1 26 | — | $117.1M | ||
| Q4 25 | — | $117.6M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $0 | ||
| Q3 24 | — | $518.0M | ||
| Q2 24 | — | $515.0M |
股东权益ESPROSG
| Q1 26 | — | $833.6M | ||
| Q4 25 | $-302.0M | $715.8M | ||
| Q3 25 | $-451.4M | $843.4M | ||
| Q2 25 | $-433.5M | $859.8M | ||
| Q1 25 | $-426.2M | $852.2M | ||
| Q4 24 | $-388.7M | $798.4M | ||
| Q3 24 | $-370.2M | $1.5B | ||
| Q2 24 | $-344.2M | $1.4B |
总资产ESPROSG
| Q1 26 | — | $2.3B | ||
| Q4 25 | $465.9M | $2.2B | ||
| Q3 25 | $364.0M | $2.1B | ||
| Q2 25 | $347.1M | $8.5B | ||
| Q1 25 | $324.0M | $8.3B | ||
| Q4 24 | $343.8M | $8.1B | ||
| Q3 24 | $314.1M | $9.3B | ||
| Q2 24 | $352.3M | $8.2B |
负债/权益比ESPROSG
| Q1 26 | — | 0.14× | ||
| Q4 25 | — | 0.16× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.00× | ||
| Q3 24 | — | 0.35× | ||
| Q2 24 | — | 0.38× |
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 | — |
| 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ESPROSG
| Q1 26 | — | — | ||
| Q4 25 | $45.2M | $-52.3M | ||
| Q3 25 | $-4.3M | $-41.2M | ||
| Q2 25 | $-31.4M | $2.1M | ||
| Q1 25 | $-22.6M | $-12.6M | ||
| Q4 24 | $-35.0M | $762.0K | ||
| Q3 24 | $-35.3M | $48.9M | ||
| Q2 24 | $-7.2M | $20.4M |
自由现金流ESPROSG
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | $-35.5M | — | ||
| Q2 24 | $-7.3M | — |
自由现金流率ESPROSG
| Q1 26 | — | — | ||
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | -68.7% | — | ||
| Q2 24 | -9.9% | — |
资本支出强度ESPROSG
| Q1 26 | — | — | ||
| Q4 25 | 0.0% | — | ||
| Q3 25 | 0.0% | — | ||
| Q2 25 | 0.0% | — | ||
| Q1 25 | 0.0% | — | ||
| Q4 24 | 0.0% | — | ||
| Q3 24 | 0.3% | — | ||
| Q2 24 | 0.1% | — |
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% |
OSG
| Commissions | $68.2M | 65% |
| Other | $20.6M | 20% |
| Servicing and other fees | $9.4M | 9% |
| Program fees | $3.6M | 3% |
| Investment income | $2.4M | 2% |
