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Esperion Therapeutics ESPR Accrued variable consideration

Accrued variable consideration at other companies

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ADMA BiologicsADMA
$7.16M+47.7%
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FMC CorporationFMC
$70M-10.1%
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Lantheus HoldingsLNTH
$69.88M
Krystal Biotech, Inc. logo
Krystal Biotech, Inc.KRYS
$70.72M+49.2%
FMC Corporation logo
FMC CorporationFMC
$480M-15.8%
Matthews International logo
Matthews InternationalMATW
$14.54M-19.9%

Other financials

Income statement

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Revenue$80.1M+23.2%
Operating income-$6.6M+70.2%
Net income-$25.2M+37.7%
EPS (diluted)-$0.10+52.4%

Balance sheet

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Cash & equivalents$156.2M+36.2%
Total debt$155.2M+6.1%
Total equity-$307.9M+27.8%
Total assets$462.5M+42.7%

Cash flow

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Operating cash flow-$27.7M-22.5%
CapEx$189.0K
Free cash flow-$27.9M-23.3%

Valuation

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Market cap$811.73M+283%
Enterprise value$810.81M+233%
P/S1.9×+1.1×

Profitability

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Operating margin18.1%+12.7pp
Net margin-34.8%+8.0pp
FCF margin-30.7%

Returns & leverage

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Return on equity-260.8%
Debt / equity0.8×
Current ratio1.5×+0.4×

Where this comes from

Reported directly by Esperion Therapeutics in its filing.

Tagged under the XBRL concept espr:AccruedVariableConsiderationCurrent.

The official record: Esperion Therapeutics’s 10-Q, filed May 8, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Esperion Therapeutics's accrued variable consideration?
Esperion Therapeutics (ESPR) reported accrued variable consideration of $85.81M in Q1 2026.
How has Esperion Therapeutics's accrued variable consideration changed year-over-year?
Esperion Therapeutics's accrued variable consideration increased by 53.2% year-over-year, from $56.01M to $85.81M.
What is the long-term trend for Esperion Therapeutics's accrued variable consideration?
Over 5 years (2020 to 2025), Esperion Therapeutics's accrued variable consideration has grown at a 77.4% compound annual growth rate (CAGR), from $5.03M to $88.2M.
What does accrued variable consideration mean?
This reflects estimated liabilities related to rebates, chargebacks, and other price concessions offered to customers or payers for product sales. It is a key indicator of net revenue realization and the impact of commercial contracting strategies. High accruals may signal aggressive sales growth or significant competitive pressure on pricing.