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Esperion Therapeutics, Inc.（ESPR）与通用动力（PLOW）财务数据对比。点击上方公司名可切换其他公司
通用动力的季度营收约是Esperion Therapeutics, Inc.的1.1倍（$184.5M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 28.6%），过去两年通用动力的营收复合增速更高（38.9% 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。
通用动力公司是总部位于美国弗吉尼亚州雷斯顿的工业与科技企业，核心业务是研发制造各类先进军用装备，产品包括核潜艇、主战坦克、装甲战车等，同时也生产民用湾流公务机，并提供信息技术服务，是美国联邦政府前五大国防承包商之一。
ESPR vs PLOW — 直观对比
营收规模更大
PLOW
是对方的1.1倍
$168.4M
营收增速更快
ESPR
高出115.2%
28.6%
两年增速更快
PLOW
近两年复合增速
10.6%
损益表 — Q4 FY2025 vs Q4 FY2025
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $184.5M |
| 净利润 | — | $12.8M |
| 毛利率 | — | 26.1% |
| 营业利润率 | 50.6% | 10.5% |
| 净利率 | — | 7.0% |
| 营收同比 | 143.7% | 28.6% |
| 净利润同比 | — | 62.3% |
| 每股收益（稀释后） | $0.32 | $0.54 |
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ESPRPLOW
| Q4 25 | $168.4M | $184.5M | ||
| Q3 25 | $87.3M | $162.1M | ||
| Q2 25 | $82.4M | $194.3M | ||
| Q1 25 | $65.0M | $115.1M | ||
| Q4 24 | $69.1M | $143.5M | ||
| Q3 24 | $51.6M | $129.4M | ||
| Q2 24 | $73.8M | $199.9M | ||
| Q1 24 | $137.7M | $95.7M |
净利润ESPRPLOW
| Q4 25 | — | $12.8M | ||
| Q3 25 | $-31.3M | $8.0M | ||
| Q2 25 | $-12.7M | $26.0M | ||
| Q1 25 | $-40.5M | $148.0K | ||
| Q4 24 | — | $7.9M | ||
| Q3 24 | $-29.5M | $32.3M | ||
| Q2 24 | $-61.9M | $24.3M | ||
| Q1 24 | $61.0M | $-8.4M |
毛利率ESPRPLOW
| Q4 25 | — | 26.1% | ||
| Q3 25 | — | 23.5% | ||
| Q2 25 | — | 31.0% | ||
| Q1 25 | — | 24.5% | ||
| Q4 24 | — | 24.9% | ||
| Q3 24 | — | 23.9% | ||
| Q2 24 | — | 30.7% | ||
| Q1 24 | — | 19.8% |
营业利润率ESPRPLOW
| Q4 25 | 50.6% | 10.5% | ||
| Q3 25 | -11.4% | 8.7% | ||
| Q2 25 | 8.6% | 19.0% | ||
| Q1 25 | -34.0% | 2.8% | ||
| Q4 24 | -6.4% | 9.0% | ||
| Q3 24 | -31.0% | 35.4% | ||
| Q2 24 | 3.5% | 18.2% | ||
| Q1 24 | 52.5% | -6.7% |
净利率ESPRPLOW
| Q4 25 | — | 7.0% | ||
| Q3 25 | -35.9% | 4.9% | ||
| Q2 25 | -15.4% | 13.4% | ||
| Q1 25 | -62.2% | 0.1% | ||
| Q4 24 | — | 5.5% | ||
| Q3 24 | -57.2% | 24.9% | ||
| Q2 24 | -83.9% | 12.2% | ||
| Q1 24 | 44.3% | -8.7% |
每股收益（稀释后）ESPRPLOW
| Q4 25 | $0.32 | $0.54 | ||
| Q3 25 | $-0.16 | $0.33 | ||
| Q2 25 | $-0.06 | $1.09 | ||
| Q1 25 | $-0.21 | $0.00 | ||
| Q4 24 | $-0.14 | $0.35 | ||
| Q3 24 | $-0.15 | $1.36 | ||
| Q2 24 | $-0.33 | $1.02 | ||
| Q1 24 | $0.34 | $-0.37 |
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 | — | $144.0M |
| 股东权益账面价值 | $-302.0M | $281.4M |
| 总资产 | $465.9M | $626.7M |
| 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ESPRPLOW
| 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 | — |
总债务ESPRPLOW
| Q4 25 | — | $144.0M | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | $147.5M | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
股东权益ESPRPLOW
| Q4 25 | $-302.0M | $281.4M | ||
| Q3 25 | $-451.4M | $275.3M | ||
| Q2 25 | $-433.5M | $273.3M | ||
| Q1 25 | $-426.2M | $258.9M | ||
| Q4 24 | $-388.7M | $264.2M | ||
| Q3 24 | $-370.2M | $260.8M | ||
| Q2 24 | $-344.2M | $236.7M | ||
| Q1 24 | $-294.3M | $217.2M |
总资产ESPRPLOW
| Q4 25 | $465.9M | $626.7M | ||
| Q3 25 | $364.0M | $694.9M | ||
| Q2 25 | $347.1M | $671.5M | ||
| Q1 25 | $324.0M | $621.0M | ||
| Q4 24 | $343.8M | $590.0M | ||
| Q3 24 | $314.1M | $665.6M | ||
| Q2 24 | $352.3M | $617.0M | ||
| Q1 24 | $373.1M | $577.1M |
负债/权益比ESPRPLOW
| Q4 25 | — | 0.51× | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | 0.56× | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 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 | $95.9M |
| 自由现金流经营现金流 - 资本支出 | — | $92.8M |
| 自由现金流率自由现金流/营收 | — | 50.3% |
| 资本支出强度资本支出/营收 | 0.0% | 1.7% |
| 现金转化率经营现金流/净利润 | — | 7.47× |
| 过去12个月自由现金流最近4个季度 | — | $63.6M |
8季度趋势，按日历期对齐
经营现金流ESPRPLOW
| Q4 25 | $45.2M | $95.9M | ||
| Q3 25 | $-4.3M | $-8.5M | ||
| Q2 25 | $-31.4M | $-11.4M | ||
| Q1 25 | $-22.6M | $-1.3M | ||
| Q4 24 | $-35.0M | $74.4M | ||
| Q3 24 | $-35.3M | $-14.2M | ||
| Q2 24 | $-7.2M | $2.5M | ||
| Q1 24 | $53.8M | $-21.6M |
自由现金流ESPRPLOW
| Q4 25 | — | $92.8M | ||
| Q3 25 | — | $-11.4M | ||
| Q2 25 | — | $-14.3M | ||
| Q1 25 | — | $-3.5M | ||
| Q4 24 | — | $70.2M | ||
| Q3 24 | $-35.5M | $-15.2M | ||
| Q2 24 | $-7.3M | $836.0K | ||
| Q1 24 | $53.8M | $-22.4M |
自由现金流率ESPRPLOW
| Q4 25 | — | 50.3% | ||
| Q3 25 | — | -7.1% | ||
| Q2 25 | — | -7.4% | ||
| Q1 25 | — | -3.0% | ||
| Q4 24 | — | 48.9% | ||
| Q3 24 | -68.7% | -11.8% | ||
| Q2 24 | -9.9% | 0.4% | ||
| Q1 24 | 39.0% | -23.4% |
资本支出强度ESPRPLOW
| Q4 25 | 0.0% | 1.7% | ||
| Q3 25 | 0.0% | 1.8% | ||
| Q2 25 | 0.0% | 1.5% | ||
| Q1 25 | 0.0% | 1.9% | ||
| Q4 24 | 0.0% | 2.9% | ||
| Q3 24 | 0.3% | 0.8% | ||
| Q2 24 | 0.1% | 0.8% | ||
| Q1 24 | 0.1% | 0.8% |
现金转化率ESPRPLOW
| Q4 25 | — | 7.47× | ||
| Q3 25 | — | -1.07× | ||
| Q2 25 | — | -0.44× | ||
| Q1 25 | — | -9.03× | ||
| Q4 24 | — | 9.41× | ||
| Q3 24 | — | -0.44× | ||
| Q2 24 | — | 0.10× | ||
| 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% |
PLOW
| Work Truck Solutions | $101.5M | 55% |
| Transferred At Point In Time | $83.1M | 45% |
