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Esperion Therapeutics, Inc.（ESPR）与Upstart Holdings, Inc.（UPST）财务数据对比。点击上方公司名可切换其他公司
Upstart Holdings, Inc.的季度营收约是Esperion Therapeutics, Inc.的1.8倍（$308.2M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs 44.4%），过去两年Upstart Holdings, Inc.的营收复合增速更高（55.4% 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。
Upstart是一家AI信贷平台服务商，与银行及信用合作社合作，将教育背景、就业情况等非传统指标纳入信用评估模型，更精准地预测借款人的信用状况，为用户提供消费贷款服务，助力金融机构提升信贷效率、扩大服务覆盖范围。
ESPR vs UPST — 直观对比
营收规模更大
UPST
是对方的1.8倍
$168.4M
营收增速更快
ESPR
高出99.3%
44.4%
两年增速更快
UPST
近两年复合增速
10.6%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $308.2M |
| 净利润 | — | $-6.6M |
| 毛利率 | — | — |
| 营业利润率 | 50.6% | -2.4% |
| 净利率 | — | -2.2% |
| 营收同比 | 143.7% | 44.4% |
| 净利润同比 | — | -171.6% |
| 每股收益（稀释后） | $0.32 | $-0.07 |
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ESPRUPST
| Q1 26 | — | $308.2M | ||
| Q4 25 | $168.4M | $296.1M | ||
| Q3 25 | $87.3M | $277.1M | ||
| Q2 25 | $82.4M | $257.3M | ||
| Q1 25 | $65.0M | $213.4M | ||
| Q4 24 | $69.1M | $219.0M | ||
| Q3 24 | $51.6M | $162.1M | ||
| Q2 24 | $73.8M | $127.6M |
净利润ESPRUPST
| Q1 26 | — | $-6.6M | ||
| Q4 25 | — | $18.6M | ||
| Q3 25 | $-31.3M | $31.8M | ||
| Q2 25 | $-12.7M | $5.6M | ||
| Q1 25 | $-40.5M | $-2.4M | ||
| Q4 24 | — | $-2.8M | ||
| Q3 24 | $-29.5M | $-6.8M | ||
| Q2 24 | $-61.9M | $-54.5M |
营业利润率ESPRUPST
| Q1 26 | — | -2.4% | ||
| Q4 25 | 50.6% | 6.4% | ||
| Q3 25 | -11.4% | 8.5% | ||
| Q2 25 | 8.6% | 1.8% | ||
| Q1 25 | -34.0% | -2.1% | ||
| Q4 24 | -6.4% | -2.2% | ||
| Q3 24 | -31.0% | -27.8% | ||
| Q2 24 | 3.5% | -43.5% |
净利率ESPRUPST
| Q1 26 | — | -2.2% | ||
| Q4 25 | — | 6.3% | ||
| Q3 25 | -35.9% | 11.5% | ||
| Q2 25 | -15.4% | 2.2% | ||
| Q1 25 | -62.2% | -1.1% | ||
| Q4 24 | — | -1.3% | ||
| Q3 24 | -57.2% | -4.2% | ||
| Q2 24 | -83.9% | -42.7% |
每股收益（稀释后）ESPRUPST
| Q1 26 | — | $-0.07 | ||
| Q4 25 | $0.32 | $0.20 | ||
| Q3 25 | $-0.16 | $0.23 | ||
| Q2 25 | $-0.06 | $0.05 | ||
| Q1 25 | $-0.21 | $-0.03 | ||
| Q4 24 | $-0.14 | $-0.01 | ||
| Q3 24 | $-0.15 | $-0.07 | ||
| Q2 24 | $-0.33 | $-0.62 |
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 | $472.9M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $-302.0M | $733.2M |
| 总资产 | $465.9M | $3.0B |
| 负债/权益比越低杠杆越低 | — | — |
8季度趋势，按日历期对齐
现金及短期投资ESPRUPST
| Q1 26 | — | $472.9M | ||
| Q4 25 | $167.9M | $652.4M | ||
| Q3 25 | $92.4M | $489.8M | ||
| Q2 25 | $86.1M | $395.9M | ||
| Q1 25 | $114.6M | $599.8M | ||
| Q4 24 | $144.8M | $788.4M | ||
| Q3 24 | $144.7M | — | ||
| Q2 24 | $189.3M | — |
股东权益ESPRUPST
| Q1 26 | — | $733.2M | ||
| Q4 25 | $-302.0M | $798.8M | ||
| Q3 25 | $-451.4M | $743.7M | ||
| Q2 25 | $-433.5M | $722.0M | ||
| Q1 25 | $-426.2M | $676.6M | ||
| Q4 24 | $-388.7M | $633.2M | ||
| Q3 24 | $-370.2M | $595.5M | ||
| Q2 24 | $-344.2M | $594.7M |
总资产ESPRUPST
| Q1 26 | — | $3.0B | ||
| Q4 25 | $465.9M | $3.0B | ||
| Q3 25 | $364.0M | $2.9B | ||
| Q2 25 | $347.1M | $2.5B | ||
| Q1 25 | $324.0M | $2.3B | ||
| Q4 24 | $343.8M | $2.4B | ||
| Q3 24 | $314.1M | $1.8B | ||
| Q2 24 | $352.3M | $1.8B |
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 | $-133.3M |
| 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ESPRUPST
| Q1 26 | — | $-133.3M | ||
| Q4 25 | $45.2M | $108.6M | ||
| Q3 25 | $-4.3M | $-122.6M | ||
| Q2 25 | $-31.4M | $-120.2M | ||
| Q1 25 | $-22.6M | $-13.5M | ||
| Q4 24 | $-35.0M | $-110.9M | ||
| Q3 24 | $-35.3M | $179.3M | ||
| Q2 24 | $-7.2M | $65.3M |
自由现金流ESPRUPST
| Q1 26 | — | — | ||
| Q4 25 | — | $108.4M | ||
| Q3 25 | — | $-122.7M | ||
| Q2 25 | — | $-120.3M | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | $-35.5M | $179.2M | ||
| Q2 24 | $-7.3M | $65.3M |
自由现金流率ESPRUPST
| Q1 26 | — | — | ||
| Q4 25 | — | 36.6% | ||
| Q3 25 | — | -44.3% | ||
| Q2 25 | — | -46.7% | ||
| Q1 25 | — | — | ||
| Q4 24 | — | — | ||
| Q3 24 | -68.7% | 110.5% | ||
| Q2 24 | -9.9% | 51.1% |
资本支出强度ESPRUPST
| Q1 26 | — | — | ||
| Q4 25 | 0.0% | 0.1% | ||
| Q3 25 | 0.0% | 0.0% | ||
| Q2 25 | 0.0% | 0.0% | ||
| Q1 25 | 0.0% | 0.0% | ||
| Q4 24 | 0.0% | 0.0% | ||
| Q3 24 | 0.3% | 0.1% | ||
| Q2 24 | 0.1% | 0.0% |
现金转化率ESPRUPST
| Q1 26 | — | — | ||
| Q4 25 | — | 5.82× | ||
| Q3 25 | — | -3.86× | ||
| Q2 25 | — | -21.43× | ||
| 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% |
UPST
| Platform and referral fees, net | $224.6M | 73% |
| Servicing and other fees, net | $52.4M | 17% |
| Other | $31.2M | 10% |
