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Esperion Therapeutics, Inc.（ESPR）与VIRTUS INVESTMENT PARTNERS, INC.（VRTS）财务数据对比。点击上方公司名可切换其他公司
VIRTUS INVESTMENT PARTNERS, INC.的季度营收约是Esperion Therapeutics, Inc.的1.2倍（$199.5M vs $168.4M），Esperion Therapeutics, Inc.同比增速更快（143.7% vs -4.1%），过去两年Esperion Therapeutics, Inc.的营收复合增速更高（10.6% vs -5.7%）
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。
Virtus Investment Partners是一家美国多管理人资产管理企业，旗下汇集多家具备独立投资流程与自有品牌的关联投资管理人，同时也提供非关联子投资顾问服务，为客户提供多元化的资产管理解决方案。
ESPR vs VRTS — 直观对比
营收规模更大
VRTS
是对方的1.2倍
$168.4M
营收增速更快
ESPR
高出147.8%
-4.1%
两年增速更快
ESPR
近两年复合增速
-5.7%
损益表 — Q4 FY2025 vs Q1 FY2026
| 指标 | | |
|---|---|---|
| 营收 | $168.4M | $199.5M |
| 净利润 | — | $7.1M |
| 毛利率 | — | — |
| 营业利润率 | 50.6% | 7.7% |
| 净利率 | — | 3.6% |
| 营收同比 | 143.7% | -4.1% |
| 净利润同比 | — | -78.1% |
| 每股收益（稀释后） | $0.32 | $1.05 |
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ESPRVRTS
| Q1 26 | — | $199.5M | ||
| Q4 25 | $168.4M | $208.0M | ||
| Q3 25 | $87.3M | $216.4M | ||
| Q2 25 | $82.4M | $210.5M | ||
| Q1 25 | $65.0M | $217.9M | ||
| Q4 24 | $69.1M | $233.5M | ||
| Q3 24 | $51.6M | $227.0M | ||
| Q2 24 | $73.8M | $224.4M |
净利润ESPRVRTS
| Q1 26 | — | $7.1M | ||
| Q4 25 | — | $33.9M | ||
| Q3 25 | $-31.3M | $31.3M | ||
| Q2 25 | $-12.7M | $42.7M | ||
| Q1 25 | $-40.5M | $28.1M | ||
| Q4 24 | — | $39.5M | ||
| Q3 24 | $-29.5M | $49.1M | ||
| Q2 24 | $-61.9M | $26.0M |
营业利润率ESPRVRTS
| Q1 26 | — | 7.7% | ||
| Q4 25 | 50.6% | 19.1% | ||
| Q3 25 | -11.4% | 21.7% | ||
| Q2 25 | 8.6% | 21.5% | ||
| Q1 25 | -34.0% | 16.8% | ||
| Q4 24 | -6.4% | 21.7% | ||
| Q3 24 | -31.0% | 24.3% | ||
| Q2 24 | 3.5% | 19.7% |
净利率ESPRVRTS
| Q1 26 | — | 3.6% | ||
| Q4 25 | — | 16.3% | ||
| Q3 25 | -35.9% | 14.5% | ||
| Q2 25 | -15.4% | 20.3% | ||
| Q1 25 | -62.2% | 12.9% | ||
| Q4 24 | — | 16.9% | ||
| Q3 24 | -57.2% | 21.6% | ||
| Q2 24 | -83.9% | 11.6% |
每股收益（稀释后）ESPRVRTS
| Q1 26 | — | $1.05 | ||
| Q4 25 | $0.32 | $5.15 | ||
| Q3 25 | $-0.16 | $4.65 | ||
| Q2 25 | $-0.06 | $6.12 | ||
| Q1 25 | $-0.21 | $4.05 | ||
| Q4 24 | $-0.14 | $4.65 | ||
| Q3 24 | $-0.15 | $5.71 | ||
| Q2 24 | $-0.33 | $2.43 |
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 | $136.6M |
| 总债务越低越好 | — | — |
| 股东权益账面价值 | $-302.0M | $93.6B |
| 总资产 | $465.9M | — |
| 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ESPRVRTS
| Q1 26 | — | $136.6M | ||
| 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 | — |
总债务ESPRVRTS
| Q1 26 | — | — | ||
| Q4 25 | — | $390.0M | ||
| Q3 25 | — | $390.6M | ||
| Q2 25 | — | $231.3M | ||
| Q1 25 | — | $231.7M | ||
| Q4 24 | — | $232.1M | ||
| Q3 24 | — | $237.5M | ||
| Q2 24 | — | $247.6M |
股东权益ESPRVRTS
| Q1 26 | — | $93.6B | ||
| Q4 25 | $-302.0M | $934.0M | ||
| Q3 25 | $-451.4M | $918.7M | ||
| Q2 25 | $-433.5M | $896.4M | ||
| Q1 25 | $-426.2M | $893.7M | ||
| Q4 24 | $-388.7M | $897.5M | ||
| Q3 24 | $-370.2M | $889.0M | ||
| Q2 24 | $-344.2M | $868.7M |
总资产ESPRVRTS
| Q1 26 | — | — | ||
| Q4 25 | $465.9M | $4.3B | ||
| Q3 25 | $364.0M | $3.9B | ||
| Q2 25 | $347.1M | $3.7B | ||
| Q1 25 | $324.0M | $3.7B | ||
| Q4 24 | $343.8M | $4.0B | ||
| Q3 24 | $314.1M | $3.6B | ||
| Q2 24 | $352.3M | $3.6B |
负债/权益比ESPRVRTS
| Q1 26 | — | — | ||
| Q4 25 | — | 0.42× | ||
| Q3 25 | — | 0.43× | ||
| Q2 25 | — | 0.26× | ||
| Q1 25 | — | 0.26× | ||
| Q4 24 | — | 0.26× | ||
| Q3 24 | — | 0.27× | ||
| Q2 24 | — | 0.29× |
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ESPRVRTS
| Q1 26 | — | — | ||
| Q4 25 | $45.2M | $-67.2M | ||
| Q3 25 | $-4.3M | $108.3M | ||
| Q2 25 | $-31.4M | $75.8M | ||
| Q1 25 | $-22.6M | $-3.8M | ||
| Q4 24 | $-35.0M | $1.8M | ||
| Q3 24 | $-35.3M | $69.1M | ||
| Q2 24 | $-7.2M | $70.0M |
自由现金流ESPRVRTS
| Q1 26 | — | — | ||
| Q4 25 | — | $-74.1M | ||
| Q3 25 | — | $106.9M | ||
| Q2 25 | — | $74.2M | ||
| Q1 25 | — | $-6.8M | ||
| Q4 24 | — | $-3.8M | ||
| Q3 24 | $-35.5M | $68.7M | ||
| Q2 24 | $-7.3M | $68.6M |
自由现金流率ESPRVRTS
| Q1 26 | — | — | ||
| Q4 25 | — | -35.6% | ||
| Q3 25 | — | 49.4% | ||
| Q2 25 | — | 35.2% | ||
| Q1 25 | — | -3.1% | ||
| Q4 24 | — | -1.6% | ||
| Q3 24 | -68.7% | 30.3% | ||
| Q2 24 | -9.9% | 30.6% |
资本支出强度ESPRVRTS
| Q1 26 | — | — | ||
| Q4 25 | 0.0% | 3.3% | ||
| Q3 25 | 0.0% | 0.7% | ||
| Q2 25 | 0.0% | 0.7% | ||
| Q1 25 | 0.0% | 1.4% | ||
| Q4 24 | 0.0% | 2.4% | ||
| Q3 24 | 0.3% | 0.2% | ||
| Q2 24 | 0.1% | 0.6% |
现金转化率ESPRVRTS
| Q1 26 | — | — | ||
| Q4 25 | — | -1.99× | ||
| Q3 25 | — | 3.45× | ||
| Q2 25 | — | 1.77× | ||
| Q1 25 | — | -0.13× | ||
| Q4 24 | — | 0.04× | ||
| Q3 24 | — | 1.41× | ||
| Q2 24 | — | 2.69× |
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% |
VRTS
| Investment management fees | $169.1M | 85% |
| Administration and shareholder service fees | $17.3M | 9% |
| Distribution and service fees | $11.6M | 6% |
