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Esperion Therapeutics, Inc.（ESPR）与福尼克斯（PLAB）财务数据对比。点击上方公司名可切换其他公司
福尼克斯的季度营收约是Esperion Therapeutics, Inc.的1.2倍（$210.4M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs -5.5%），过去两年Esperion Therapeutics, Inc.的营收复合增速更高（10.6% vs -3.8%）
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。
福尼克斯是美国半导体光掩模制造商，2009年时位居全球第三大光掩模供应商，同时也是电子束产业倡议组织的成员，专注于为半导体行业提供关键的掩模产品，支撑芯片制造环节的图形转移需求。
ESPR vs PLAB — 直观对比
营收规模更大
PLAB
是对方的1.2倍
$168.4M
营收增速更快
ESPR
高出149.2%
-5.5%
两年增速更快
ESPR
近两年复合增速
-3.8%
损益表 — Q4 FY2025 vs Q3 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $210.4M |
| 净利润 | — | $22.9M |
| 毛利率 | — | 33.7% |
| 营业利润率 | 50.6% | 22.9% |
| 净利率 | — | 10.9% |
| 营收同比 | 143.7% | -5.5% |
| 净利润同比 | — | -32.4% |
| 每股收益（稀释后） | $0.32 | $0.39 |
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ESPRPLAB
| Q4 25 | $168.4M | — | ||
| Q3 25 | $87.3M | $210.4M | ||
| Q2 25 | $82.4M | $211.0M | ||
| Q1 25 | $65.0M | $212.1M | ||
| Q4 24 | $69.1M | $222.6M | ||
| Q3 24 | $51.6M | $211.0M | ||
| Q2 24 | $73.8M | $217.0M | ||
| Q1 24 | $137.7M | $216.3M |
净利润ESPRPLAB
| Q4 25 | — | — | ||
| Q3 25 | $-31.3M | $22.9M | ||
| Q2 25 | $-12.7M | $8.9M | ||
| Q1 25 | $-40.5M | $42.9M | ||
| Q4 24 | — | $33.9M | ||
| Q3 24 | $-29.5M | $34.4M | ||
| Q2 24 | $-61.9M | $36.3M | ||
| Q1 24 | $61.0M | $26.2M |
毛利率ESPRPLAB
| Q4 25 | — | — | ||
| Q3 25 | — | 33.7% | ||
| Q2 25 | — | 36.9% | ||
| Q1 25 | — | 35.6% | ||
| Q4 24 | — | 37.0% | ||
| Q3 24 | — | 35.6% | ||
| Q2 24 | — | 36.5% | ||
| Q1 24 | — | 36.6% |
营业利润率ESPRPLAB
| Q4 25 | 50.6% | — | ||
| Q3 25 | -11.4% | 22.9% | ||
| Q2 25 | 8.6% | 26.4% | ||
| Q1 25 | -34.0% | 24.6% | ||
| Q4 24 | -6.4% | 25.1% | ||
| Q3 24 | -31.0% | 24.7% | ||
| Q2 24 | 3.5% | 25.8% | ||
| Q1 24 | 52.5% | 26.6% |
净利率ESPRPLAB
| Q4 25 | — | — | ||
| Q3 25 | -35.9% | 10.9% | ||
| Q2 25 | -15.4% | 4.2% | ||
| Q1 25 | -62.2% | 20.2% | ||
| Q4 24 | — | 15.2% | ||
| Q3 24 | -57.2% | 16.3% | ||
| Q2 24 | -83.9% | 16.7% | ||
| Q1 24 | 44.3% | 12.1% |
每股收益（稀释后）ESPRPLAB
| Q4 25 | $0.32 | — | ||
| Q3 25 | $-0.16 | $0.39 | ||
| Q2 25 | $-0.06 | $0.15 | ||
| Q1 25 | $-0.21 | $0.68 | ||
| Q4 24 | $-0.14 | $0.54 | ||
| Q3 24 | $-0.15 | $0.55 | ||
| Q2 24 | $-0.33 | $0.58 | ||
| Q1 24 | $0.34 | $0.42 |
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 | $575.8M |
| 总债务越低越好 | — | $16.0K |
| 股东权益账面价值 | $-302.0M | $1.1B |
| 总资产 | $465.9M | $1.8B |
| 负债/权益比越低杠杆越低 | — | 0.00× |
8季度趋势，按日历期对齐
现金及短期投资ESPRPLAB
| Q4 25 | $167.9M | — | ||
| Q3 25 | $92.4M | $575.8M | ||
| Q2 25 | $86.1M | $558.4M | ||
| Q1 25 | $114.6M | $642.2M | ||
| Q4 24 | $144.8M | $640.7M | ||
| Q3 24 | $144.7M | $606.4M | ||
| Q2 24 | $189.3M | $559.9M | ||
| Q1 24 | $226.6M | $521.5M |
总债务ESPRPLAB
| Q4 25 | — | — | ||
| Q3 25 | — | $16.0K | ||
| Q2 25 | — | $19.0K | ||
| Q1 25 | — | $21.0K | ||
| Q4 24 | — | $25.0K | ||
| Q3 24 | — | $28.0K | ||
| Q2 24 | — | $2.5M | ||
| Q1 24 | — | $2.7M |
股东权益ESPRPLAB
| Q4 25 | $-302.0M | — | ||
| Q3 25 | $-451.4M | $1.1B | ||
| Q2 25 | $-433.5M | $1.1B | ||
| Q1 25 | $-426.2M | $1.1B | ||
| Q4 24 | $-388.7M | $1.1B | ||
| Q3 24 | $-370.2M | $1.1B | ||
| Q2 24 | $-344.2M | $1.0B | ||
| Q1 24 | $-294.3M | $1.0B |
总资产ESPRPLAB
| Q4 25 | $465.9M | — | ||
| Q3 25 | $364.0M | $1.8B | ||
| Q2 25 | $347.1M | $1.7B | ||
| Q1 25 | $324.0M | $1.7B | ||
| Q4 24 | $343.8M | $1.7B | ||
| Q3 24 | $314.1M | $1.6B | ||
| Q2 24 | $352.3M | $1.6B | ||
| Q1 24 | $373.1M | $1.6B |
负债/权益比ESPRPLAB
| Q4 25 | — | — | ||
| Q3 25 | — | 0.00× | ||
| Q2 25 | — | 0.00× | ||
| Q1 25 | — | 0.00× | ||
| Q4 24 | — | 0.00× | ||
| Q3 24 | — | 0.00× | ||
| Q2 24 | — | 0.00× | ||
| Q1 24 | — | 0.00× |
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 | $50.1M |
| 自由现金流经营现金流 - 资本支出 | — | $25.2M |
| 自由现金流率自由现金流/营收 | — | 12.0% |
| 资本支出强度资本支出/营收 | 0.0% | 11.8% |
| 现金转化率经营现金流/净利润 | — | 2.19× |
| 过去12个月自由现金流最近4个季度 | — | $64.5M |
8季度趋势，按日历期对齐
经营现金流ESPRPLAB
| Q4 25 | $45.2M | — | ||
| Q3 25 | $-4.3M | $50.1M | ||
| Q2 25 | $-31.4M | $31.5M | ||
| Q1 25 | $-22.6M | $78.5M | ||
| Q4 24 | $-35.0M | $68.4M | ||
| Q3 24 | $-35.3M | $75.1M | ||
| Q2 24 | $-7.2M | $76.5M | ||
| Q1 24 | $53.8M | $41.5M |
自由现金流ESPRPLAB
| Q4 25 | — | — | ||
| Q3 25 | — | $25.2M | ||
| Q2 25 | — | $-29.1M | ||
| Q1 25 | — | $43.3M | ||
| Q4 24 | — | $25.2M | ||
| Q3 24 | $-35.5M | $50.7M | ||
| Q2 24 | $-7.3M | $56.5M | ||
| Q1 24 | $53.8M | $-1.8M |
自由现金流率ESPRPLAB
| Q4 25 | — | — | ||
| Q3 25 | — | 12.0% | ||
| Q2 25 | — | -13.8% | ||
| Q1 25 | — | 20.4% | ||
| Q4 24 | — | 11.3% | ||
| Q3 24 | -68.7% | 24.0% | ||
| Q2 24 | -9.9% | 26.0% | ||
| Q1 24 | 39.0% | -0.8% |
资本支出强度ESPRPLAB
| Q4 25 | 0.0% | — | ||
| Q3 25 | 0.0% | 11.8% | ||
| Q2 25 | 0.0% | 28.7% | ||
| Q1 25 | 0.0% | 16.6% | ||
| Q4 24 | 0.0% | 19.4% | ||
| Q3 24 | 0.3% | 11.6% | ||
| Q2 24 | 0.1% | 9.2% | ||
| Q1 24 | 0.1% | 20.0% |
现金转化率ESPRPLAB
| Q4 25 | — | — | ||
| Q3 25 | — | 2.19× | ||
| Q2 25 | — | 3.55× | ||
| Q1 25 | — | 1.83× | ||
| Q4 24 | — | 2.02× | ||
| Q3 24 | — | 2.18× | ||
| Q2 24 | — | 2.11× | ||
| Q1 24 | 0.88× | 1.59× |
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% |
PLAB
| High End Integrated Circuits | $53.6M | 25% |
| High End Flat Panel Displays | $53.5M | 25% |
| KR | $43.7M | 21% |
| Other | $42.1M | 20% |
| Mainstream Flat Panel Displays | $9.1M | 4% |
| Transferred At Point In Time | $8.4M | 4% |
