Financial Statements — ESPR
Balance Sheet
(in billions USD)| Metric | Q1 2026 | Q3 2025 | Q2 2025 | Q1 2025 | Q3 2024 | Q2 2024 | Q1 2024 | Q3 2023 | Q2 2023 | Q1 2023 | Q3 2022 | Q2 2022 | Q1 2022 | Q3 2021 | Q2 2021 | Q1 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | 0.16 | 0.09 | 0.09 | 0.11 | 0.14 | 0.19 | 0.23 | 0.11 | 0.14 | 0.14 | 0.16 | 0.12 | 0.15 | 0.10 | 0.22 | 0.22 |
| Short-term Investments | -- | -- | -- | -- | -- | -- | -- | 0.00 | 0.00 | 0.02 | 0.03 | 0.06 | 0.07 | -- | -- | -- |
| Accounts Receivable | 0.13 | 0.12 | 0.11 | 0.08 | 0.07 | 0.06 | 0.05 | 0.04 | 0.04 | 0.04 | 0.03 | 0.03 | 0.03 | 0.02 | 0.02 | 0.02 |
| Inventory | 0.10 | 0.11 | 0.11 | 0.10 | 0.08 | 0.08 | 0.07 | 0.05 | 0.05 | 0.04 | 0.03 | 0.03 | 0.04 | 0.03 | 0.02 | 0.02 |
| Total Current Assets | 0.46 | 0.36 | 0.34 | 0.32 | 0.31 | 0.35 | 0.37 | 0.22 | 0.23 | 0.25 | 0.26 | 0.25 | 0.29 | 0.17 | 0.28 | 0.27 |
| Property, Plant & Equipment | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total Non-current Assets* | 0.00 | 0.00 | 0.00 | 0.01 | 0.01 | 0.01 | 0.01 | 0.00 | 0.00 | 0.00 | 0.05 | 0.05 | 0.05 | 0.05 | 0.01 | 0.01 |
| Total Assets | 0.46 | 0.36 | 0.35 | 0.32 | 0.31 | 0.35 | 0.37 | 0.22 | 0.23 | 0.25 | 0.31 | 0.30 | 0.34 | 0.23 | 0.28 | 0.28 |
| Accounts Payable | 0.07 | 0.08 | 0.07 | 0.07 | 0.03 | 0.05 | 0.03 | 0.03 | 0.02 | 0.02 | 0.02 | 0.01 | 0.03 | 0.02 | 0.03 | 0.03 |
| Total Current Liabilities | 0.30 | 0.36 | 0.30 | 0.27 | 0.17 | 0.18 | 0.16 | 0.14 | 0.11 | 0.10 | 0.08 | 0.08 | 0.08 | 0.08 | 0.08 | 0.10 |
| Total Non-current Liabilities* | 0.47 | 0.46 | 0.48 | 0.48 | 0.52 | 0.52 | 0.50 | 0.49 | 0.50 | 0.49 | 0.52 | 0.51 | 0.51 | 0.51 | 0.50 | 0.45 |
| Total Liabilities | 0.77 | 0.82 | 0.78 | 0.75 | 0.68 | 0.70 | 0.67 | 0.63 | 0.61 | 0.58 | 0.61 | 0.60 | 0.59 | 0.59 | 0.58 | 0.55 |
| Retained Earnings | (1.65) | (1.69) | (1.65) | (1.64) | (1.58) | (1.55) | (1.49) | (1.49) | (1.45) | (1.40) | (1.28) | (1.23) | (1.16) | (1.04) | (0.97) | (0.93) |
| Total Stockholder Equity | (0.31) | (0.45) | (0.43) | (0.43) | (0.37) | (0.34) | (0.29) | (0.41) | (0.37) | (0.33) | (0.29) | (0.29) | (0.25) | (0.36) | (0.30) | (0.27) |
* Derived from reported values
Income Statement
(in millions USD) (except per-share rows)| Metric | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 | Q2 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Total Revenue | 80.10 | 168.45 | 87.31 | 82.39 | 65.00 | 69.11 | 51.63 | 73.83 | 137.74 | 32.25 | 33.97 | 25.79 | 24.33 | 18.82 | 18.98 | 18.84 | 18.84 | 15.40 | 14.41 | 40.66 |
| Selling, General & Admin | 43.12 | 41.43 | 41.85 | 39.51 | 43.00 | 36.92 | 39.98 | 44.19 | 41.99 | 45.42 | 33.24 | 33.96 | 29.90 | 24.14 | 24.95 | 29.61 | 30.38 | 38.34 | 39.27 | 46.32 |
| Total Operating Expenses | 86.69 | 83.21 | 97.27 | 75.29 | 87.09 | 73.53 | 67.66 | 71.26 | 65.47 | 74.62 | 61.50 | 62.84 | 72.93 | 61.33 | 60.60 | 71.22 | 61.83 | 71.03 | 70.15 | 73.19 |
| Operating Income | (6.58) | 85.23 | (9.96) | 7.10 | (22.10) | (4.42) | (16.03) | 2.58 | 72.27 | (42.37) | (27.53) | (37.06) | (48.60) | (42.51) | (41.62) | (52.38) | (42.99) | (55.63) | (55.74) | (32.53) |
| Interest Expense | -- | -- | -- | -- | -- | -- | -- | -- | 14.02 | 15.06 | 15.00 | 14.54 | 14.39 | 14.33 | 14.15 | 14.27 | 14.06 | 13.43 | 13.65 | 11.14 |
| Pretax Income* | (25.20) | 63.67 | (31.33) | (12.72) | (40.45) | (21.32) | (29.52) | (61.92) | 61.02 | (56.34) | (41.25) | (49.93) | (61.72) | (55.49) | (55.12) | (66.32) | (56.73) | (65.12) | (69.39) | (43.67) |
| Tax Provision | 0.00 | 1.84 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Net Income | (25.20) | 61.83 | (31.33) | (12.72) | (40.45) | (21.32) | (29.52) | (61.92) | 61.02 | (56.34) | (41.25) | (49.93) | (61.72) | (55.49) | (55.12) | (66.32) | (56.73) | (65.12) | (69.39) | (43.67) |
| Basic EPS | (0.10) | 0.32 | (0.16) | (0.06) | (0.21) | (0.16) | (0.15) | (0.33) | 0.36 | (0.41) | (0.37) | (0.46) | (0.79) | (0.73) | (0.81) | (1.05) | (0.93) | (1.53) | (2.62) | (1.67) |
| Diluted EPS | (0.10) | 0.32 | (0.16) | (0.06) | (0.21) | (0.14) | (0.15) | (0.33) | 0.34 | (0.41) | (0.37) | (0.46) | (0.79) | (0.73) | (0.81) | (1.05) | (0.93) | (1.53) | (2.62) | (1.67) |
* Derived from reported values
Cash Flow Statement
(in millions USD)| Metric | Q1 2026 | Q4 2025 | Q3 2025 | Q2 2025 | Q1 2025 | Q4 2024 | Q3 2024 | Q2 2024 | Q1 2024 | Q4 2023 | Q3 2023 | Q2 2023 | Q1 2023 | Q4 2022 | Q3 2022 | Q2 2022 | Q1 2022 | Q4 2021 | Q3 2021 | Q2 2021 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | (27.72) | 45.24 | (4.29) | (31.42) | (22.63) | (34.95) | (35.33) | (7.20) | 53.83 | (37.06) | (19.32) | (24.75) | (54.36) | (42.47) | (42.83) | (50.53) | (38.99) | (57.71) | (69.17) | (47.87) |
| Capital Expenditures | 0.19 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.17 | 0.08 | 0.07 | -- | -- | -- | -- | -- | -- | -- | -- | 0.00 | 0.00 | 0.00 |
| Free Cash Flow* | (27.91) | 45.24 | (4.29) | (31.42) | (22.63) | (34.95) | (35.49) | (7.28) | 53.76 | -- | -- | -- | -- | -- | -- | -- | -- | (57.71) | (69.17) | (47.87) |
| Investing Cash Flow | (0.19) | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | (0.17) | (0.08) | (0.07) | 0.00 | 0.00 | 17.50 | 25.00 | (11.79) | 33.00 | 5.00 | (18.10) | (50.48) | 0.00 | 0.00 |
| Financing Cash Flow | 16.22 | 30.16 | 10.67 | 2.85 | (7.50) | 35.00 | (9.10) | (30.02) | 90.61 | 4.47 | (4.31) | 0.81 | 49.49 | (30.36) | 46.29 | 18.11 | (1.44) | 213.41 | 3.66 | 49.11 |
* Derived from reported values