ESPR · As filed with the SEC

Esperion Therapeutics balance sheet, by quarter

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.

Condensed Balance Sheets · USD thousands

USD thousands	Q1 2026 Mar 31, 2026	Q4 2025 Dec 31, 2025	Q3 2025 Sep 30, 2025	Q2 2025 Jun 30, 2025
Assets
Current assets:
Cash and cash equivalents	156,158	167,852	92,447	86,061
Accounts receivable, net	132,352	140,190	118,980	107,746
Inventories, net	104,209	105,124	108,539	114,466
Prepaid clinical development costs	5,791	4,044	2,791	4,170
Prepaid inventory costs	54,928	40,864	33,299	24,772
Other prepaid and current assets	6,023	4,496	4,408	5,380
Total current assets	459,461	462,570	360,464	342,595
Property and equipment, net	311	338	175	201
Right of use operating lease assets	2,701	2,922	3,325	4,233
Intangible assets	56	56	56	56
Total assets	462,529	465,886	364,020	347,085
Liabilities and stockholders’ deficit
Current liabilities:
Accounts payable	68,406	65,068	77,513	74,704
Convertible notes, net of issuance costs	—	0	54,863	54,766
Accrued clinical development costs	2,677	4,115	1,619	1,209
Accrued variable consideration	85,811	88,203	78,508	61,299
Other accrued liabilities	17,489	19,249	18,641	15,455
Royalty sale liability	80,746	87,596	94,826	66,312
Deferred revenue from collaborations	43,531	34,477	30,679	22,313
Operating lease liabilities	1,699	2,102	2,384	2,738
Total current liabilities	300,359	300,810	359,033	298,796
Convertible notes, net of issuance costs	97,394	97,260	97,128	96,998
Royalty sale liability	210,433	208,170	199,364	229,600
Long-term debt	152,674	152,219	151,653	146,452
Operating lease liabilities	861	653	767	1,312
Other long-term liabilities	8,739	8,739	7,436	7,436
Total liabilities	770,460	767,851	815,381	780,594
Stockholders’ deficit:
Preferred stock, $0.001 par value; 5,000,000 shares authorized and no shares issued or outstanding as of March 31, 2026 and December 31, 2025	0	0	0	0
Common stock, $0.001 par value; 480,000,000 shares authorized as of March 31, 2026 and December 31, 2025; 259,399,074 shares issued at March 31, 2026 and 247,210,341 shares issued at December 31, 2025	257	245	205	200
Additional paid-in capital	1,395,717	1,376,499	1,288,974	1,275,498
Treasury stock, at cost; 1,994,198 shares at March 31, 2026 and December 31, 2025	(54,998)	(54,998)	(54,998)	(54,998)
Accumulated other comprehensive loss	—	0	—	—
Accumulated deficit	(1,648,907)	(1,623,711)	(1,685,542)	(1,654,209)
Total stockholders’ deficit	(307,931)	(301,965)	(451,361)	(433,509)
Total liabilities and stockholders’ deficit	462,529	465,886	364,020	347,085
Common stock, authorized (in shares)	—	—	—	480,000,000

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