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Esperion Therapeutics, Inc.（ESPR）与印度钢铁管理局（SAIL）财务数据对比。点击上方公司名可切换其他公司
印度钢铁管理局的季度营收约是Esperion Therapeutics, Inc.的1.7倍（$281.9M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 6.7%）
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。
印度钢铁管理局（SAIL）是总部位于新德里的印度公营钢铁制造企业，属印度最高级别的“马哈拉特纳”中央公共部门企业，是印度最大的国有钢铁生产商，年钢铁产量达1829万吨，1973年1月24日成立，现有员工5.1万余名，由印度钢铁部行政管理。
ESPR vs SAIL — 直观对比
营收规模更大
SAIL
是对方的1.7倍
$168.4M
营收增速更快
ESPR
高出137.1%
6.7%
损益表 — Q4 FY2025 vs Q3 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $281.9M |
| 净利润 | — | $-36.0M |
| 毛利率 | — | 66.3% |
| 营业利润率 | 50.6% | -14.8% |
| 净利率 | — | -12.8% |
| 营收同比 | 143.7% | 6.7% |
| 净利润同比 | — | -240.9% |
| 每股收益（稀释后） | $0.32 | $-0.06 |
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ESPRSAIL
| Q4 25 | $168.4M | $281.9M | ||
| Q3 25 | $87.3M | $264.4M | ||
| Q2 25 | $82.4M | $230.5M | ||
| Q1 25 | $65.0M | $240.1M | ||
| Q4 24 | $69.1M | — | ||
| Q3 24 | $51.6M | $198.6M | ||
| Q2 24 | $73.8M | $187.7M | ||
| Q1 24 | $137.7M | — |
净利润ESPRSAIL
| Q4 25 | — | $-36.0M | ||
| Q3 25 | $-31.3M | $-10.6M | ||
| Q2 25 | $-12.7M | $-187.3M | ||
| Q1 25 | $-40.5M | $-80.1M | ||
| Q4 24 | — | — | ||
| Q3 24 | $-29.5M | $-87.1M | ||
| Q2 24 | $-61.9M | $-89.2M | ||
| Q1 24 | $61.0M | — |
毛利率ESPRSAIL
| Q4 25 | — | 66.3% | ||
| Q3 25 | — | 67.3% | ||
| Q2 25 | — | 55.4% | ||
| Q1 25 | — | 66.5% | ||
| Q4 24 | — | — | ||
| Q3 24 | — | 62.1% | ||
| Q2 24 | — | 61.5% | ||
| Q1 24 | — | — |
营业利润率ESPRSAIL
| Q4 25 | 50.6% | -14.8% | ||
| Q3 25 | -11.4% | -15.4% | ||
| Q2 25 | 8.6% | -80.3% | ||
| Q1 25 | -34.0% | -12.6% | ||
| Q4 24 | -6.4% | — | ||
| Q3 24 | -31.0% | -33.2% | ||
| Q2 24 | 3.5% | -36.3% | ||
| Q1 24 | 52.5% | — |
净利率ESPRSAIL
| Q4 25 | — | -12.8% | ||
| Q3 25 | -35.9% | -4.0% | ||
| Q2 25 | -15.4% | -81.3% | ||
| Q1 25 | -62.2% | -33.4% | ||
| Q4 24 | — | — | ||
| Q3 24 | -57.2% | -43.9% | ||
| Q2 24 | -83.9% | -47.5% | ||
| Q1 24 | 44.3% | — |
每股收益（稀释后）ESPRSAIL
| Q4 25 | $0.32 | $-0.06 | ||
| Q3 25 | $-0.16 | $-0.02 | ||
| Q2 25 | $-0.06 | $-0.42 | ||
| Q1 25 | $-0.21 | $-6.50 | ||
| Q4 24 | $-0.14 | — | ||
| Q3 24 | $-0.15 | $-2.97 | ||
| Q2 24 | $-0.33 | $-0.77 | ||
| 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 | $298.1M |
| 总债务越低越好 | — | $0 |
| 股东权益账面价值 | $-302.0M | $6.8B |
| 总资产 | $465.9M | $7.5B |
| 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ESPRSAIL
| Q4 25 | $167.9M | $298.1M | ||
| Q3 25 | $92.4M | $271.1M | ||
| Q2 25 | $86.1M | $228.1M | ||
| Q1 25 | $114.6M | $121.3M | ||
| Q4 24 | $144.8M | — | ||
| Q3 24 | $144.7M | $89.7M | ||
| Q2 24 | $189.3M | $146.8M | ||
| Q1 24 | $226.6M | — |
总债务ESPRSAIL
| Q4 25 | — | $0 | ||
| Q3 25 | — | $0 | ||
| Q2 25 | — | $0 | ||
| Q1 25 | — | $1.0B | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| Q2 24 | — | — | ||
| Q1 24 | — | — |
股东权益ESPRSAIL
| Q4 25 | $-302.0M | $6.8B | ||
| Q3 25 | $-451.4M | $6.8B | ||
| Q2 25 | $-433.5M | $6.8B | ||
| Q1 25 | $-426.2M | $-5.6B | ||
| Q4 24 | $-388.7M | — | ||
| Q3 24 | $-370.2M | $-701.3M | ||
| Q2 24 | $-344.2M | $-622.5M | ||
| Q1 24 | $-294.3M | — |
总资产ESPRSAIL
| Q4 25 | $465.9M | $7.5B | ||
| Q3 25 | $364.0M | $7.4B | ||
| Q2 25 | $347.1M | $7.4B | ||
| Q1 25 | $324.0M | $7.4B | ||
| Q4 24 | $343.8M | — | ||
| Q3 24 | $314.1M | — | ||
| Q2 24 | $352.3M | — | ||
| Q1 24 | $373.1M | — |
负债/权益比ESPRSAIL
| Q4 25 | — | 0.00× | ||
| Q3 25 | — | 0.00× | ||
| Q2 25 | — | 0.00× | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| 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 | $53.6M |
| 自由现金流经营现金流 - 资本支出 | — | $52.5M |
| 自由现金流率自由现金流/营收 | — | 18.6% |
| 资本支出强度资本支出/营收 | 0.0% | 0.4% |
| 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ESPRSAIL
| Q4 25 | $45.2M | $53.6M | ||
| Q3 25 | $-4.3M | $49.9M | ||
| Q2 25 | $-31.4M | $-96.8M | ||
| Q1 25 | $-22.6M | — | ||
| Q4 24 | $-35.0M | — | ||
| Q3 24 | $-35.3M | — | ||
| Q2 24 | $-7.2M | $-55.4M | ||
| Q1 24 | $53.8M | — |
自由现金流ESPRSAIL
| Q4 25 | — | $52.5M | ||
| Q3 25 | — | $49.0M | ||
| Q2 25 | — | $-99.0M | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | $-35.5M | — | ||
| Q2 24 | $-7.3M | $-56.0M | ||
| Q1 24 | $53.8M | — |
自由现金流率ESPRSAIL
| Q4 25 | — | 18.6% | ||
| Q3 25 | — | 18.5% | ||
| Q2 25 | — | -43.0% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | -68.7% | — | ||
| Q2 24 | -9.9% | -29.8% | ||
| Q1 24 | 39.0% | — |
资本支出强度ESPRSAIL
| Q4 25 | 0.0% | 0.4% | ||
| Q3 25 | 0.0% | 0.4% | ||
| Q2 25 | 0.0% | 1.0% | ||
| Q1 25 | 0.0% | — | ||
| Q4 24 | 0.0% | — | ||
| Q3 24 | 0.3% | — | ||
| Q2 24 | 0.1% | 0.3% | ||
| Q1 24 | 0.1% | — |
现金转化率ESPRSAIL
| Q4 25 | — | — | ||
| Q3 25 | — | — | ||
| Q2 25 | — | — | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | — | — | ||
| 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% |
SAIL
| Software As A Service Saa S | $156.0M | 55% |
| Term Subscriptions Services | $65.1M | 23% |
| Maintenance | $38.0M | 13% |
| Other | $15.7M | 6% |
| Other Subscription Services | $7.1M | 3% |
