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	Q1 2025 Mar 31, 2025	Q4 2024 Dec 31, 2024	Q3 2024 Sep 30, 2024	Q2 2024 Jun 30, 2024
Assets
Current assets:
Cash and cash equivalents	156,158	167,852	92,447	86,061	114,633	144,761	144,717	189,304
Accounts receivable, net	132,352	140,190	118,980	107,746	81,294	80,142	67,824	60,360
Inventories, net	104,209	105,124	108,539	114,466	99,322	94,491	80,102	84,469
Prepaid clinical development costs	5,791	4,044	2,791	4,170	504	586	499	349
Prepaid inventory costs	54,928	40,864	33,299	24,772	18,210	—	—	—
Other prepaid and current assets	6,023	4,496	4,408	5,380	4,815	18,018	14,413	10,626
Total current assets	459,461	462,570	360,464	342,595	318,778	337,998	307,555	345,108
Property and equipment, net	311	338	175	201	228	254	281	307
Right of use operating lease assets	2,701	2,922	3,325	4,233	4,967	5,513	6,222	6,848
Intangible assets	56	56	56	56	56	56	56	56
Total assets	462,529	465,886	364,020	347,085	324,029	343,821	314,114	352,319
Liabilities and stockholders’ deficit
Current liabilities:
Accounts payable	68,406	65,068	77,513	74,704	71,994	51,650	34,864	47,669
Convertible notes, net of issuance costs	—	0	54,863	54,766	54,670	54,575	—	—
Accrued clinical development costs	2,677	4,115	1,619	1,209	7,071	5,035	3,546	3,419
Accrued variable consideration	85,811	88,203	78,508	61,299	56,005	56,535	52,003	44,851
Other accrued liabilities	17,489	19,249	18,641	15,455	16,625	19,593	19,247	23,294
Royalty sale liability	80,746	87,596	94,826	66,312	57,237	47,586	38,394	32,754
Revenue interest liability	—	—	—	—	—	0	0	0
Deferred revenue from collaborations	43,531	34,477	30,679	22,313	4,542	8,518	15,078	20,672
Operating lease liabilities	1,699	2,102	2,384	2,738	2,822	2,741	2,741	2,679
Total current liabilities	300,359	300,810	359,033	298,796	270,966	246,233	165,873	175,338
Convertible notes, net of issuance costs	97,394	97,260	97,128	96,998	96,871	96,745	262,922	262,475
Royalty sale liability	210,433	208,170	199,364	229,600	238,982	246,024	252,229	254,745
Revenue interest liability	—	—	—	—	—	0	0	0
Long-term debt	152,674	152,219	151,653	146,452	141,449	140,971	—	—
Operating lease liabilities	861	653	767	1,312	1,972	2,570	3,299	3,981
Other long-term liabilities	8,739	8,739	7,436	7,436	—	—	—	—
Total liabilities	770,460	767,851	815,381	780,594	750,240	732,543	684,323	696,539
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	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	197	196	195	195
Additional paid-in capital	1,395,717	1,376,499	1,288,974	1,275,498	1,270,074	1,267,109	1,264,305	1,260,770
Treasury stock, at cost; 1,994,198 shares at March 31, 2026 and December 31, 2025	(54,998)	(54,998)	(54,998)	(54,998)	(54,998)	(54,998)	(54,998)	(54,998)
Accumulated other comprehensive loss	—	0	—	—	—	0	—	0
Accumulated deficit	(1,648,907)	(1,623,711)	(1,685,542)	(1,654,209)	(1,641,484)	(1,601,029)	(1,579,711)	(1,550,187)
Total stockholders’ deficit	(307,931)	(301,965)	(451,361)	(433,509)	(426,211)	(388,722)	(370,209)	(344,220)
Total liabilities and stockholders’ deficit	462,529	465,886	364,020	347,085	324,029	343,821	314,114	352,319
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.