Esperion Therapeutics Inc (ESPR) - Net Assets
Based on the latest financial reports, Esperion Therapeutics Inc (ESPR) has net assets worth $-451.36 Million USD as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($364.02 Million) and total liabilities ($815.38 Million). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check Esperion Therapeutics Inc strategic capital allocation to assess the company's strategic physical and investment asset allocation.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $-451.36 Million |
| % of Total Assets | -123.99% |
| Annual Growth Rate | N/A |
| 5-Year Change | N/A |
| 10-Year Change | -235.32% |
| Growth Volatility | 704.72 |
Esperion Therapeutics Inc - Net Assets Trend (1999–2024)
This chart illustrates how Esperion Therapeutics Inc's net assets have evolved over time, based on quarterly financial data. For live market cap and overall valuation, see how much is Esperion Therapeutics Inc worth.
Annual Net Assets for Esperion Therapeutics Inc (1999–2024)
The table below shows the annual net assets of Esperion Therapeutics Inc from 1999 to 2024. Also explore ESPR shareholders equity momentum to track the company's year-over-year net asset growth rate.
| Year | Net Assets | Change |
|---|---|---|
| 2024-12-31 | $-388.72 Million | +14.57% |
| 2023-12-31 | $-454.99 Million | -40.53% |
| 2022-12-31 | $-323.78 Million | -64.40% |
| 2021-12-31 | $-196.94 Million | -104.86% |
| 2020-12-31 | $-96.13 Million | -581.87% |
| 2019-12-31 | $19.95 Million | -74.78% |
| 2018-12-31 | $79.12 Million | -67.67% |
| 2017-12-31 | $244.69 Million | +7.04% |
| 2016-12-31 | $228.60 Million | -20.42% |
| 2015-12-31 | $287.26 Million | +115.09% |
| 2014-12-31 | $133.55 Million | +80.26% |
| 2013-12-31 | $74.09 Million | +526.06% |
| 2012-12-31 | $-17.39 Million | -187.11% |
| 2011-12-31 | $-6.06 Million | -115.63% |
| 2002-12-31 | $38.74 Million | -41.74% |
| 2001-12-31 | $66.50 Million | -1.76% |
| 2000-12-31 | $67.69 Million | +2304.91% |
| 1999-12-31 | $2.81 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Esperion Therapeutics Inc's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have decreased by 158821575300.0% over the analyzed period, potentially due to dividend distributions or operating losses.
Current Equity Component Breakdown (December 2024)
| Component | Amount | Percentage |
|---|---|---|
| Common Stock | $196.00K | % |
| Other Components | $1.21 Billion | % |
| Total Equity | $-388.72 Million | 100.00% |
Esperion Therapeutics Inc Competitors by Market Cap
The table below lists competitors of Esperion Therapeutics Inc ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Beijing Telesound Electronics Co Ltd
SHE:003004
|
$726.77 Million |
|
HANGZHOU TIGERMED CO. H 1
F:5HZ1
|
$726.93 Million |
|
CyberPower Systems Inc
TW:3617
|
$726.98 Million |
|
Bear Electric Appliance Co Ltd
SHE:002959
|
$727.53 Million |
|
Huayi Brothers Media Corp
SHE:300027
|
$726.74 Million |
|
Shouyao Holdings (Beijing) Co. Ltd. A
SHG:688197
|
$726.64 Million |
|
Zhejiang Founder Motor Co Ltd
SHE:002196
|
$726.34 Million |
|
Friend Co Ltd
SHG:605050
|
$726.21 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Esperion Therapeutics Inc's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2023 to 2024, total equity changed from -454,994,000 to -388,722,000, a change of 66,272,000.
- Net loss of 51,745,000 reduced equity.
- New share issuances of 91,185,000 increased equity.
- Other factors increased equity by 26,832,000.
Equity Change Factors (2023 to 2024)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $-51.74 Million | -13.31% |
| Share Issuances | $91.19 Million | +23.46% |
| Other Changes | $26.83 Million | +6.9% |
| Total Change | $- | % |
Book Value vs Market Value Analysis
This analysis compares Esperion Therapeutics Inc's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1999-12-31 | $2.09 | $3.18 | x |
| 2000-12-31 | $22.95 | $3.18 | x |
| 2001-12-31 | $17.01 | $3.18 | x |
| 2002-12-31 | $9.25 | $3.18 | x |
| 2011-12-31 | $-0.63 | $3.18 | x |
| 2012-12-31 | $-1.81 | $3.18 | x |
| 2013-12-31 | $4.83 | $3.18 | x |
| 2014-12-31 | $8.16 | $3.18 | x |
| 2015-12-31 | $13.05 | $3.18 | x |
| 2016-12-31 | $10.14 | $3.18 | x |
| 2017-12-31 | $10.22 | $3.18 | x |
| 2018-12-31 | $-22.36 | $3.18 | x |
| 2019-12-31 | $0.74 | $3.18 | x |
| 2020-12-31 | $-3.50 | $3.18 | x |
| 2021-12-31 | $-6.81 | $3.18 | x |
| 2022-12-31 | $-4.88 | $3.18 | x |
| 2023-12-31 | $-4.41 | $3.18 | x |
| 2024-12-31 | $-2.08 | $3.18 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Esperion Therapeutics Inc utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 0.00%
- The company may be facing challenges in efficiently utilizing shareholder equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: -15.57%
- • Asset Turnover: 0.97x
- • Equity Multiplier: 0.00x
- Recent ROE (0.00%) is above the historical average (-66.63%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1999 | -379.09% | 0.00% | 0.00x | 2.84x | $-10.95 Million |
| 2000 | -40.74% | -1378800.00% | 0.00x | 1.15x | $-34.35 Million |
| 2001 | -37.49% | 0.00% | 0.00x | 1.18x | $-31.58 Million |
| 2002 | -74.15% | 0.00% | 0.00x | 1.33x | $-32.60 Million |
| 2011 | 0.00% | 0.00% | 0.00x | 0.00x | $-10.21 Million |
| 2012 | 0.00% | 0.00% | 0.00x | 0.00x | $-10.00 Million |
| 2013 | -35.21% | -0.52% | 63.57x | 1.06x | $-33.50 Million |
| 2014 | -27.24% | 0.00% | 0.00x | 1.07x | $-49.73 Million |
| 2015 | -17.33% | 0.00% | 0.00x | 1.03x | $-78.51 Million |
| 2016 | -32.80% | 0.00% | 0.00x | 1.07x | $-97.84 Million |
| 2017 | -68.24% | 0.00% | 0.00x | 1.14x | $-191.46 Million |
| 2018 | 0.00% | -109.40% | 1.29x | 0.00x | $-142.00 Million |
| 2019 | -487.04% | -65.49% | 0.69x | 10.75x | $-99.16 Million |
| 2020 | 0.00% | -63.09% | 0.64x | 0.00x | $-133.94 Million |
| 2021 | 0.00% | -343.04% | 0.21x | 0.00x | $-249.41 Million |
| 2022 | 0.00% | -309.58% | 0.30x | 0.00x | $-201.28 Million |
| 2023 | 0.00% | -179.87% | 0.57x | 0.00x | $-163.75 Million |
| 2024 | 0.00% | -15.57% | 0.97x | 0.00x | $-12.87 Million |
Industry Comparison
This section compares Esperion Therapeutics Inc's net assets metrics with peer companies in the Drug Manufacturers - Specialty & Generic industry.
Industry Context
- Industry: Drug Manufacturers - Specialty & Generic
- Average net assets among peers: $180,509,986
- Average return on equity (ROE) among peers: -187.74%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Esperion Therapeutics Inc (ESPR) | $-451.36 Million | -379.09% | N/A | $726.75 Million |
| Aurora Cannabis Inc (ACB) | $219.71 Million | -5.90% | 0.47x | $236.15 Million |
| ADC Therapeutics SA (ADCT) | $-185.83 Million | 0.00% | 0.00x | $134.82 Million |
| Akanda Corp (AKAN) | $-5.03 Million | 0.00% | 0.00x | $1.51 Million |
| Akebia Ther (AKBA) | $5.23 Million | -1801.64% | 67.08x | $239.89 Million |
| Alkermes Plc (ALKS) | $853.85 Million | 2.93% | 0.68x | $7.84 Billion |
| Amylyx Pharmaceuticals Inc (AMLX) | $-151.17 Million | 0.00% | 0.00x | $3.58 Billion |
| Amphastar P (AMPH) | $281.86 Million | -3.80% | 0.38x | $980.07 Million |
| Amneal Pharmaceuticals, Inc. Class A Common Stock (AMRX) | $346.79 Million | -104.36% | 9.57x | $5.96 Billion |
| Amneal Pharmaceuticals, Inc. Class A Common Stock (AMRX) | $344.93 Million | 26.40% | 10.61x | $3.57 Billion |
| Anika Therapeutics Inc (ANIK) | $94.76 Million | 8.93% | 0.40x | $279.44 Million |
About Esperion Therapeutics Inc
Esperion Therapeutics, Inc., a pharmaceutical company, develops and commercializes medicines for the treatment of patients with elevated low density lipoprotein cholesterol (LDL-C) in the United States. The company's marketed products include NEXLETOL (bempedoic acid) and NEXLIZET (bempedoic acid and ezetimibe) tablets that are oral, once-daily, non-statin medicines for the treatment of primary h… Read more