Esperion Therapeutics Cash Flow Statement

Financials in millions USD. Fiscal year is January - December.

Millions USD. Fiscal year is Jan - Dec.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep '25 Sep 30, 2025	Dec '24 Dec 31, 2024	Dec '23 Dec 31, 2023	Dec '22 Dec 31, 2022	Dec '21 Dec 31, 2021	Dec '20 Dec 31, 2020
Net Income	-105.83	-51.75	-209.25	-233.66	-269.11	-143.55
Depreciation & Amortization	0.11	0.06	0.16	0.5	0.61	0.55
Other Amortization	2.54	1.5	1.7	1.62	1.62	1.74
Asset Writedown & Restructuring Costs	-	-	-	-	-	12.5
Loss (Gain) From Sale of Investments	-	-	-0.41	0.28	0.01	-0.1
Stock-Based Compensation	10.29	11.99	11.96	15.22	24.31	28.39
Other Operating Activities	14.24	75.07	46.68	44.59	31.26	19.56
Change in Accounts Receivable	-51.16	-31.65	-14.77	-10.8	-10.55	-12.39
Change in Inventory	-28.44	-28.87	-30.42	-0.81	-18.26	-16.14
Change in Accounts Payable	42.67	12.43	8.68	5.6	-34.1	23.11
Change in Unearned Revenue	15.6	-16.88	21.9	-2.81	4.66	-0.49
Change in Other Net Operating Assets	6.7	4.44	28.29	5.44	5.74	1.65
Operating Cash Flow	-93.29	-23.65	-135.49	-174.83	-263.81	-85.18
Capital Expenditures	-	-0.32	-	-	-	-0.87
Sale (Purchase) of Intangibles	-	-	-	-	-	-12.5
Investment in Securities	-	-	42.5	8.1	-50.48	34.73
Investing Cash Flow	-	-0.32	42.5	8.1	-50.48	21.36
Long-Term Debt Issued	-	99.73	-	-	-	280
Long-Term Debt Repaid	-	-210.09	-	-	-	-
Net Debt Issued (Repaid)	-110.36	-110.36	-	-	-	280
Issuance of Common Stock	13.48	105.99	65.95	90.85	222.45	6.63
Repurchase of Common Stock	-	-343.75	-	-50	-	-55
Other Financing Activities	137.91	434.6	-15.49	-8.24	45.77	-29.91
Financing Cash Flow	41.02	86.48	50.46	32.61	268.22	201.73
Net Cash Flow	-52.27	62.51	-42.53	-134.12	-46.07	137.9
Free Cash Flow	-93.29	-23.97	-135.49	-174.83	-263.81	-86.05
Free Cash Flow Margin	-30.71%	-7.21%	-116.46%	-231.64%	-336.29%	-37.81%
Free Cash Flow Per Share	-0.47	-0.13	-1.31	-2.63	-9.13	-3.13
Cash Interest Paid	-	5.83	15.51	8.02	-	-
Levered Free Cash Flow	-78.27	-43.62	-107.24	-135.56	-192.19	-77.82
Unlevered Free Cash Flow	-31.82	-8.08	-72.08	-101.67	-164.84	-65.4
Change in Working Capital	-14.63	-60.53	13.68	-3.37	-52.51	-4.26

Source: S&P Global Market Intelligence. Standard template. Financial Sources.