ESPR · As filed with the SEC
Esperion Therapeutics cash flow statement, 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 Statements of Cash Flows · USD thousands
| USD thousands | Q1 2026 3 months ended Mar 31, 2026 | Q4 2025† 3 months ended Dec 31, 2025 | Q3 2025† 3 months ended Sep 30, 2025 | Q2 2025† 3 months ended Jun 30, 2025 |
|---|---|---|---|---|
| Operating activities | ||||
| Net loss | (25,196) | 61,831† | (31,333)† | (12,725)† |
| Adjustments to reconcile net loss to net cash used in operating activities: | ||||
| Non-cash loss on extinguishment of debt and exchange transaction | — | 0† | 0† | — |
| Non-cash royalty revenue | (18,481) | (14,635)† | (16,359)† | (13,580)† |
| Paid-in-kind interest on long-term debt | — | 107† | 4,580† | — |
| Non-cash interest expense related to the revenue interest liability | — | 0† | 0† | 0† |
| Depreciation expense | 27 | 26† | 26† | 27† |
| Amortization of debt issuance costs and discounts | 589 | 641† | 847† | 820† |
| Non-cash interest expense related to the royalty sale liability | 13,894 | 16,211† | 14,637† | 13,273† |
| Stock-based compensation expense | 2,502 | 2,387† | 2,349† | 2,669† |
| Changes in assets and liabilities: | ||||
| Accounts receivable | 7,838 | (21,210)† | (11,234)† | (26,452)† |
| Prepaids and other assets | (17,338) | (8,906)† | (6,176)† | (10,793)† |
| Deferred revenue | — | 3,798† | 8,366† | 17,771† |
| Inventories | 915 | 3,415† | 5,927† | (15,144)† |
| Deferred revenue | 9,054 | — | — | — |
| Accounts payable | 3,338 | (12,445)† | 2,901† | 2,618† |
| Other accrued liabilities | (4,864) | 12,720† | 21,183† | (1,748)† |
| Other long-term liabilities | — | 1,303† | 0† | — |
| Net cash used in operating activities | (27,722) | 45,243† | (4,286)† | (31,422)† |
| Investing activities | ||||
| Purchase of property and equipment | (189) | 0† | 0† | 0† |
| Net cash used in investing activities | (189) | 0† | 0† | 0† |
| Financing activities | ||||
| Proceeds from royalty sale liability | — | 0† | 0† | — |
| Proceeds from issuance of common stock, net of issuance costs | — | — | 0† | 0† |
| Payment of royalty sale liability issuance costs | — | 0† | — | — |
| Repurchase or principal payment of revenue interest liability | — | 0† | 0† | — |
| Payments on revenue interest liability | — | 0† | 0† | 0† |
| Proceeds from issuance of common stock from ATM Program, net of issuance costs | — | 2,027† | 10,531† | — |
| Proceeds from exercise of common stock options | — | — | 141† | — |
| Proceeds from exercise of warrants, net of issuance costs | 16,217 | 10,348† | 0† | 0† |
| Payment of issuance costs | 0 | 0† | 0† | 0† |
| Net cash provided by (used in) financing activities | 16,217 | 30,162† | 10,672† | 2,850† |
| Net decrease in cash and cash equivalents | (11,694) | 75,405† | 6,386† | (28,572)† |
| Cash and cash equivalents at beginning of period | 167,852 | 92,447 | 86,061 | 114,633 |
| Cash and cash equivalents at end of period | 156,158 | 167,852 | 92,447 | 86,061 |
| Supplemental disclosure of cash flow information: | ||||
| Issuance costs not yet paid | — | (103)† | 11† | — |
| Purchase of property and equipment not yet paid | — | — | — | 0† |
| Non-cash right of use asset | 27 | 8† | 9† | (10)† |
† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.