ESPR · As filed with the SEC

Esperion Therapeutics cash flow statement, by fiscal year

The statement as Esperion Therapeutics presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.

Statements of Cash Flows · USD thousands

USD thousands	FY2025 Year ended Dec 31, 2025	FY2024 Year ended Dec 31, 2024	FY2023 Year ended Dec 31, 2023	FY2022 Year ended Dec 31, 2022
Operating activities
Net loss	(22,682)	(51,745)	(209,248)	(233,659)
Adjustments to reconcile net loss to net cash used in operating activities:
Non-cash loss on extinguishment of debt and exchange transaction	0	54,918	—	0
Non-cash royalty revenue	(55,055)	(26,077)	—	—
Paid-in-kind interest on long-term debt	9,093	—	—	—
Non-cash interest expense related to the revenue interest liability	0	21,569	46,679	44,590
Non-cash interest expense related to the royalty sale liability	57,211	24,657	—	—
Stock-based compensation expense	9,870	11,993	11,958	15,215
Depreciation expense	105	63	164	500
Accretion and amortization of premiums and discounts on investments	0	0	(412)	279
Amortization of debt issuance costs and discounts	3,007	1,498	1,697	1,621
Changes in assets and liabilities:
Accounts receivable	(60,048)	(31,648)	(14,765)	(10,795)
Prepaids and other assets	(30,800)	(13,904)	6,192	1,419
Deferred revenue	25,959	(16,884)	21,895	(2,810)
Inventories	(10,633)	(28,868)	(30,422)	(807)
Accounts payable	—	—	—	5,603
Accounts payable	20,918	12,432	8,678	—
Other accrued liabilities	31,223	18,342	22,097	4,017
Other long-term liabilities	8,739	—	—	0
Net cash used in operating activities	(13,093)	(23,654)	(135,487)	(174,827)
Investing activities
Purchases of investments	—	0	0	(59,897)
Proceeds from sales/maturities of investments	0	0	42,500	68,001
Purchases of property and equipment	0	(317)	—	—
Net cash (used in) provided by investing activities	0	(317)	42,500	8,104
Financing activities
Proceeds from revenue interest liability, net of issuance costs	—	—	—	0
Proceeds from royalty sale liability	0	304,656	—	—
Payment of royalty sale liability issuance costs	—	(9,626)	—	—
Repurchase or principal payment of revenue interest liability	—	(343,750)	—	—
Payment of royalty sale liability issuance costs	0	—	—	0
Repurchase or principal payment of revenue interest liability	0	—	—	—
Payments on revenue interest liability	0	(5,832)	(15,506)	(8,024)
Repayment of principal on revenue interest liability	—	—	0	(50,000)
Payment for other issuance costs	—	—	0	(219)
Proceeds from credit agreement, net of issuance costs	0	145,376	—	—
Proceeds from issuance of convertible notes, net of issuance costs	0	99,726	—	—
Repayment of convertible notes	(54,912)	(210,088)	—	—
Proceeds from issuance of common stock, net of issuance costs	72,596	90,672	52,428	0
Proceeds from issuance of common stock from ATM Program, net of issuance costs	—	513	4,448	90,849
Proceeds from exercise of common stock options	—	—	—	0
Proceeds from issuance of common stock from ATM Program, net of issuance costs	15,408	—	—	—
Proceeds from exercise of warrants	10,348	14,808	9,069	—
Proceeds from exercise of pre-funded warrants	—	—	21	—
Payment of issuance costs	(7,500)	—	—	—
Other financing activities	244	29	—	—
Net cash provided by financing activities	36,184	86,484	50,460	32,606
Net increase (decrease) in cash and cash equivalents	23,091	62,513	(42,527)	(134,117)
Cash, cash equivalents at beginning of period	144,761	82,248	124,775	258,892
Cash and cash equivalents at end of period	167,852	144,761	82,248	124,775
Supplemental disclosure of cash flow information:
Issuance costs not yet paid	—	—	—	1
Issuance costs not yet paid	—	7,500	—	—
Issuance costs not yet paid	0	—	635	—
Purchase of property and equipment not yet paid	189	—	—	—
Non-cash right of use asset	37	98	115	5
Other financing activities	—	29	—	—
Income taxes paid (refer to Note 17)	612	—	—	—
Cash paid for interest	16,266	—	—	—

As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.