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 | Q1 2025 3 months ended Mar 31, 2025 | Q4 2024† 3 months ended Dec 31, 2024 | Q3 2024† 3 months ended Sep 30, 2024 | Q2 2024† 3 months ended Jun 30, 2024 |
|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||
| Net loss | (25,196) | 61,831† | (31,333)† | (12,725)† | (40,455) | (21,318)† | (29,524)† | (61,925)† |
| Adjustments to reconcile net loss to net cash used in operating activities: | ||||||||
| Non-cash loss on extinguishment of debt and exchange transaction | — | 0† | 0† | — | — | 1,683† | 0† | — |
| Non-cash royalty revenue | (18,481) | (14,635)† | (16,359)† | (13,580)† | (10,481) | (9,686)† | (8,860)† | (7,531)† |
| Paid-in-kind interest on long-term debt | — | 107† | 4,580† | — | — | 0† | 0† | — |
| Non-cash interest expense related to the revenue interest liability | — | 0† | 0† | 0† | 0 | 0† | 0† | 10,632† |
| Depreciation expense | 27 | 26† | 26† | 27† | 26 | 27† | 26† | 10† |
| Accretion and amortization of premiums and discounts on investments | — | — | — | — | — | 0† | 0† | 0† |
| Amortization of debt issuance costs | — | — | — | — | — | — | 447† | 442† |
| Amortization of debt issuance costs and discounts | 589 | 641† | 847† | 820† | 699 | 172† | 447† | 442† |
| Non-cash interest expense related to the royalty sale liability | 13,894 | 16,211† | 14,637† | 13,273† | 13,090 | 12,673† | 11,984† | 0† |
| Stock-based compensation expense | 2,502 | 2,387† | 2,349† | 2,669† | 2,465 | 2,805† | 3,022† | 2,931† |
| Changes in assets and liabilities: | ||||||||
| Accounts receivable | 7,838 | (21,210)† | (11,234)† | (26,452)† | (1,152) | (12,318)† | (7,464)† | (5,748)† |
| Prepaids and other assets | (17,338) | (8,906)† | (6,176)† | (10,793)† | (4,925) | (3,692)† | (3,937)† | 315† |
| Deferred revenue | — | 3,798† | 8,366† | 17,771† | (3,976) | (6,560)† | (5,594)† | (8,678)† |
| Inventories | 915 | 3,415† | 5,927† | (15,144)† | (4,831) | (14,389)† | 4,367† | (11,374)† |
| Deferred revenue | 9,054 | — | — | — | — | — | — | — |
| Accounts payable | 3,338 | (12,445)† | 2,901† | 2,618† | 27,844 | 9,304† | (12,770)† | 19,348† |
| Other accrued liabilities | (4,864) | 12,720† | 21,183† | (1,748)† | (932) | 6,347† | 12,978† | 1,138† |
| Other long-term liabilities | — | 1,303† | 0† | — | — | 0† | 0† | — |
| Net cash used in operating activities | (27,722) | 45,243† | (4,286)† | (31,422)† | (22,628) | (34,952)† | (35,325)† | (7,205)† |
| Investing activities | ||||||||
| Proceeds from sales/maturities of investments | — | — | — | — | — | 0† | 0† | 0† |
| Purchase of property and equipment | (189) | 0† | 0† | 0† | 0 | 0† | (167)† | (77)† |
| Net cash used in investing activities | (189) | 0† | 0† | 0† | 0 | 0† | (167)† | (77)† |
| Financing activities | ||||||||
| Proceeds from royalty sale liability | — | 0† | 0† | — | — | 0† | 0† | — |
| Proceeds from issuance of common stock, warrants, and pre-funded warrants, net of issuance costs | — | — | — | — | — | — | 0† | 0† |
| Proceeds from issuance of common stock, net of issuance costs | — | — | 0† | 0† | 0 | (90,159)† | 0† | 0† |
| Payment of royalty sale liability issuance costs | — | 0† | — | — | — | 0† | — | — |
| Repurchase or principal payment of revenue interest liability | — | 0† | 0† | — | — | 0† | 0† | — |
| Payments on revenue interest liability | — | 0† | 0† | 0† | 0 | 0† | 0† | 0† |
| Proceeds from issuance of common stock from ATM Program, net of issuance costs | — | 2,027† | 10,531† | — | — | (18)† | 531† | — |
| Proceeds from exercise of common stock options | — | — | 141† | — | — | — | 0† | — |
| Proceeds from exercise of warrants, net of issuance costs | 16,217 | 10,348† | 0† | 0† | 0 | 0† | 0† | 9,042† |
| Proceeds from exercise of pre-funded warrants | — | — | — | — | — | — | 0† | — |
| Payment of issuance costs | 0 | 0† | 0† | 0† | (7,500) | 0† | 0† | 0† |
| Net cash provided by (used in) financing activities | 16,217 | 30,162† | 10,672† | 2,850† | (7,500) | 34,996† | (9,095)† | (30,023)† |
| Net decrease in cash and cash equivalents | (11,694) | 75,405† | 6,386† | (28,572)† | (30,128) | 44† | (44,587)† | (37,305)† |
| Cash and cash equivalents at beginning of period | 167,852 | 92,447 | 86,061 | 114,633 | 144,761 | 144,717 | 189,304 | 226,609 |
| Cash and cash equivalents at end of period | 156,158 | 167,852 | 92,447 | 86,061 | 114,633 | 144,761 | 144,717 | 189,304 |
| Supplemental disclosure of cash flow information: | ||||||||
| Issuance costs not yet paid | — | (103)† | 11† | — | — | 7,482† | 18† | 0† |
| Purchase of property and equipment not yet paid | — | — | — | 0† | 0 | — | — | (28)† |
| Non-cash right of use asset | 27 | 8† | 9† | (10)† | 30 | 18† | (4)† | 12† |
† 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.