$ESPR
Esperion Therapeutics, Inc. Stock $espr

$espr Overview Financials Valuation SEC Filings Company Website

2013 Q4 Form 10-Q Financial Statement

#000110465913081698 Filed on November 06, 2013

Income Statement

Concept	2013 Q4	2013 Q3	2012 Q4
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$2.400M	$1.900M	$500.0K
YoY Change	380.0%	280.0%
% of Gross Profit
Research & Development	$7.339M	$3.483M	$1.654M
YoY Change	343.61%	41.78%
% of Gross Profit
Depreciation & Amortization	$10.00K	$10.00K	$30.00K
YoY Change	-66.67%	-75.0%
% of Gross Profit
Operating Expenses	$9.736M	$5.407M	$2.160M
YoY Change	350.73%	80.82%
Operating Profit	-$9.736M	-$5.407M	-$2.160M
YoY Change	350.73%	80.82%
Interest Expense	$0.00	$0.00	$561.7K
YoY Change	-100.0%	-100.0%
% of Operating Profit
Other Income/Expense, Net	$46.57K	$168.4K	-$86.00K
YoY Change	-154.15%	41892.27%
Pretax Income	-$9.700M	-$5.200M	-$2.800M
YoY Change	246.43%	52.94%
Income Tax	$0.00	$0.00	$0.00
% Of Pretax Income
Net Earnings	-$9.689M	-$5.238M	-$2.775M
YoY Change	249.12%	56.31%
Net Earnings / Revenue
Basic Earnings Per Share
Diluted Earnings Per Share	-$629.9K	-$339.9K	-$9.333M
COMMON SHARES
Basic Shares Outstanding	15.36M shares	15.36M shares
Diluted Shares Outstanding

Balance Sheet

Concept	2013 Q4	2013 Q3	2012 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments	$60.10M	$71.90M
YoY Change
Cash & Equivalents	$56.54M	$71.90M	$6.512M
Short-Term Investments	$3.500M
Other Short-Term Assets	$600.0K	$1.000M
YoY Change
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$60.62M	$72.96M	$7.138M
YoY Change	749.21%
LONG-TERM ASSETS
Property, Plant & Equipment	$81.00K	$78.75K	$120.2K
YoY Change	-32.62%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$17.50M	$13.50M
YoY Change
Other Assets
YoY Change
Total Long-Term Assets	$17.67M	$13.61M	$174.0K
YoY Change	10055.43%
TOTAL ASSETS
Total Short-Term Assets	$60.62M	$72.96M	$7.138M
Total Long-Term Assets	$17.67M	$13.61M	$174.0K
Total Assets	$78.29M	$86.58M	$7.312M
YoY Change	970.7%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$2.232M	$1.945M	$476.3K
YoY Change	368.63%
Accrued Expenses	$2.000M	$1.400M
YoY Change
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$4.203M	$3.343M	$17.17M
YoY Change	-75.53%
LONG-TERM LIABILITIES
Long-Term Debt	$0.00	$0.00	$7.529M
YoY Change	-100.0%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$0.00	$0.00	$7.529M
YoY Change	-100.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$4.203M	$3.343M	$17.17M
Total Long-Term Liabilities	$0.00	$0.00	$7.529M
Total Liabilities	$4.203M	$3.343M	$24.70M
YoY Change	-82.99%
SHAREHOLDERS EQUITY
Retained Earnings	-$68.06M
YoY Change
Common Stock	$15.00K	$15.36K	$346.00
YoY Change	4235.26%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$74.09M	$83.23M	-$41.36M
YoY Change
Total Liabilities & Shareholders Equity	$78.29M	$86.58M	$7.312M
YoY Change	970.7%

Cashflow Statement

Concept	2013 Q4	2013 Q3	2012 Q4
OPERATING ACTIVITIES
Net Income	-$9.689M	-$5.238M	-$2.775M
YoY Change	249.12%	56.31%
Depreciation, Depletion And Amortization	$10.00K	$10.00K	$30.00K
YoY Change	-66.67%	-75.0%
Cash From Operating Activities	-$7.530M	-$4.770M	-$2.370M
YoY Change	217.72%	63.92%
INVESTING ACTIVITIES
Capital Expenditures	-$10.00K	$0.00	$0.00
YoY Change
Acquisitions
YoY Change
Other Investing Activities	-$7.640M	-$13.39M	$0.00
YoY Change		-134000.0%
Cash From Investing Activities	-$7.650M	-$13.39M	$0.00
YoY Change		-134000.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	-180.0K	73.44M	5.710M
YoY Change	-103.15%	1726.87%
NET CHANGE
Cash From Operating Activities	-7.530M	-4.770M	-2.370M
Cash From Investing Activities	-7.650M	-13.39M	0.000
Cash From Financing Activities	-180.0K	73.44M	5.710M
Net Change In Cash	-15.36M	55.28M	3.340M
YoY Change	-559.88%	4835.71%
FREE CASH FLOW
Cash From Operating Activities	-$7.530M	-$4.770M	-$2.370M
Capital Expenditures	-$10.00K	$0.00	$0.00
Free Cash Flow	-$7.520M	-$4.770M	-$2.370M
YoY Change	217.3%	63.92%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q3
	dei	Entity Listing Par Value Per Share EntityListingParValuePerShare	0.001
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CY2013Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2012Q3	us-gaap	Net Income Loss NetIncomeLoss	-3351274	USD
	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<div style="font-size:10.0pt;font-family:Times New Roman;"> <p style="MARGIN: 0in 0in 0pt;"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold;" size="2">Concentration of Credit Risk</font></b></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 0.35in; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Cash, cash equivalents, and marketable securities consist of financial instruments that potentially subject the Company to concentrations of credit risk. The Company has established guidelines for investment of its excess cash and believes the guidelines maintain safety and liquidity through diversification of counterparties and maturities.</font></p> </div>
	us-gaap	Number Of Operating Segments NumberOfOperatingSegments	1	item
CY2008	us-gaap	Research And Development Asset Acquired Other Than Through Business Combination Written Off ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOff	85612	USD
	us-gaap	Other Asset Impairment Charges OtherAssetImpairmentCharges	0	USD
CY2013Q3	espr	Prepaid Clinical Development Costs Current PrepaidClinicalDevelopmentCostsCurrent	503394	USD
CY2013Q3	espr	Other Prepaid Expense And Assets Current OtherPrepaidExpenseAndAssetsCurrent	535716	USD
CY2013Q3	us-gaap	Assets Held For Sale Current AssetsHeldForSaleCurrent	29108	USD
	espr	Fair Value Measurement Asset Transfers Between Levels FairValueMeasurementAssetTransfersBetweenLevels	0	USD
	espr	Fair Value Measurement Asset Transfers Between Levels FairValueMeasurementAssetTransfersBetweenLevels	0	USD
	espr	Fair Value Measurement Liability Transfers Between Levels FairValueMeasurementLiabilityTransfersBetweenLevels	0	USD
	espr	Fair Value Measurement Liability Transfers Between Levels FairValueMeasurementLiabilityTransfersBetweenLevels	0	USD
CY2013Q3	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	78749	USD
CY2013Q3	us-gaap	Indefinite Lived Intangible Assets Excluding Goodwill IndefiniteLivedIntangibleAssetsExcludingGoodwill	55740	USD
CY2013Q3	us-gaap	Accounts Payable Current AccountsPayableCurrent	1944604	USD
CY2013Q3	espr	Accrued Clinical Development Costs Current AccruedClinicalDevelopmentCostsCurrent	449976	USD
CY2013Q3	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	948376	USD
CY2013Q3	us-gaap	Common Stock Value CommonStockValue	15357	USD
CY2013Q3	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	141585222	USD
CY2013Q3	us-gaap	Development Stage Enterprise Deficit Accumulated During Development Stage DevelopmentStageEnterpriseDeficitAccumulatedDuringDevelopmentStage	58373712	USD
CY2013Q3	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	3482673	USD
CY2013Q3	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	1924150	USD
CY2013Q3	us-gaap	Operating Expenses OperatingExpenses	5406823	USD
CY2013Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-5406823	USD
CY2013Q3	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	168389	USD
CY2013Q3	us-gaap	Net Income Loss NetIncomeLoss	-5238434	USD
CY2013Q3	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.34
CY2013Q3	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	15253704	shares
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	4346994	USD
	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	8675688	USD
	us-gaap	Operating Expenses OperatingExpenses	13022682	USD
	us-gaap	Operating Income Loss OperatingIncomeLoss	-13022682	USD
	us-gaap	Interest Expense InterestExpense	936580	USD
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	147440	USD
	us-gaap	Net Income Loss NetIncomeLoss	-16398687	USD
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	863535	USD
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-3.05
	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	5371335	shares
	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	36089549	USD
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	15796690	USD
	us-gaap	Research And Development Asset Acquired Other Than Through Business Combination Written Off ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOff	85612	USD
	us-gaap	Operating Expenses OperatingExpenses	51971851	USD
	us-gaap	Operating Income Loss OperatingIncomeLoss	-51727372	USD
	us-gaap	Interest Expense InterestExpense	4320696	USD
	us-gaap	Depreciation Depreciation	1436835	USD
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	2554498	USD
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	228854	USD
	us-gaap	Net Income Loss NetIncomeLoss	-58373712	USD
	us-gaap	Depreciation Depreciation	59664	USD
	espr	Amortization Of Debt Discount Premium And Beneficial Conversion AmortizationOfDebtDiscountPremiumAndBeneficialConversion	458993	USD
	us-gaap	Paid In Kind Interest PaidInKindInterest	459055	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	673244	USD
	us-gaap	Gain Loss On Sale Of Other Assets GainLossOnSaleOfOtherAssets	140029	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	504568	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	1299100	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	18203	USD
	us-gaap	Proceeds From Sale Of Productive Assets ProceedsFromSaleOfProductiveAssets	191265	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	-13347958	USD
	espr	Proceeds From Issuance Of Preferred Stock And Preference Stock Net Of Issuance Costs ProceedsFromIssuanceOfPreferredStockAndPreferenceStockNetOfIssuanceCosts	16824235	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	89315277	USD
	espr	Amortization Of Debt Discount Premium And Beneficial Conversion AmortizationOfDebtDiscountPremiumAndBeneficialConversion	575981	USD
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	33911	USD
	us-gaap	Paid In Kind Interest PaidInKindInterest	3726092	USD
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	us-gaap	Issuance Of Stock And Warrants For Services Or Claims IssuanceOfStockAndWarrantsForServicesOrClaims	4400	USD
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	us-gaap	Gain Loss On Sale Of Other Assets GainLossOnSaleOfOtherAssets	158488	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	1041338	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	1775377	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-46797464	USD
	us-gaap	Proceeds From Maturities Prepayments And Calls Of Shortterm Investments ProceedsFromMaturitiesPrepaymentsAndCallsOfShorttermInvestments	31515350	USD
	us-gaap	Proceeds From Sale Of Productive Assets ProceedsFromSaleOfProductiveAssets	942464	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	285762	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	-10367508	USD
	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	15412010	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	129060800	USD
CY2012Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	211500	shares
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CY2013Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	1265901	shares
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CY2013Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	12177504	USD
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CY2013Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber	559481	shares
CY2013Q3	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice	9.12
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	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
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CY2013Q3	us-gaap	Assets Assets	86575812	USD
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CY2012Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	210329	USD
CY2012Q4	us-gaap	Liabilities Current LiabilitiesCurrent	17173299	USD
CY2012Q4	us-gaap	Long Term Debt Noncurrent LongTermDebtNoncurrent	7528845	USD
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CY2013Q3	us-gaap	Liabilities Liabilities	3342956	USD
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CY2012Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	346478	shares
	us-gaap	Depreciation Depreciation	106901	USD
	espr	Amortization Of Debt Discount Premium And Beneficial Conversion AmortizationOfDebtDiscountPremiumAndBeneficialConversion	18424	USD
CY2012Q3	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	2456412	USD
	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	6343846	USD
CY2012Q3	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	533837	USD
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	1699867	USD
CY2012Q3	us-gaap	Operating Expenses OperatingExpenses	2990249	USD
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CY2012Q3	us-gaap	Operating Income Loss OperatingIncomeLoss	-2990249	USD
	us-gaap	Operating Income Loss OperatingIncomeLoss	-8043713	USD
CY2012Q3	us-gaap	Interest Expense InterestExpense	361426	USD
	us-gaap	Interest Expense InterestExpense	925021	USD
CY2012Q3	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	401	USD
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	2354	USD
	us-gaap	Net Income Loss NetIncomeLoss	-8966380	USD
CY2012Q3	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-10.31
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-28.27
CY2012Q3	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	325023	shares
	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	317208	shares
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	2586865	USD
	us-gaap	Revenue From Grants RevenueFromGrants	244479	USD
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	6886	USD
	us-gaap	Paid In Kind Interest PaidInKindInterest	744417	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	60578	USD
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-29000	USD
	us-gaap	Gain Loss On Sale Of Other Assets GainLossOnSaleOfOtherAssets	1949	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	372943	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-486537	USD
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	451840	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-8438763	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-10583012	USD
	us-gaap	Cash Acquired From Acquisition CashAcquiredFromAcquisition	2500000	USD
	us-gaap	Proceeds From Sale Of Productive Assets ProceedsFromSaleOfProductiveAssets	7060	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	10668	USD
	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	-50626	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	-3608	USD
	espr	Proceeds From Issuance Of Preferred Stock And Preference Stock Net Of Issuance Costs ProceedsFromIssuanceOfPreferredStockAndPreferenceStockNetOfIssuanceCosts	40799235	USD
	espr	Proceeds From Issuance Of Warrants Fair Value Estimate ProceedsFromIssuanceOfWarrantsFairValueEstimate	141779	USD
	espr	Proceeds From Issuance Of Warrants Fair Value Estimate ProceedsFromIssuanceOfWarrantsFairValueEstimate	297690	USD
	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	9862220	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	10036361	USD
	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	1593990	USD
	dei	Entity Registrant Name EntityRegistrantName	Esperion Therapeutics, Inc.
	dei	Entity Central Index Key EntityCentralIndexKey	0001434868
	dei	Document Type DocumentType	10-Q
	dei	Document Period End Date DocumentPeriodEndDate	2013-09-30
	dei	Amendment Flag AmendmentFlag	false
	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2013Q4	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	15357413	shares
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2013
CY2013Q3	us-gaap	Preferred Stock Value PreferredStockValue		USD
CY2012Q4	us-gaap	Preferred Stock Value PreferredStockValue		USD
CY2013Q3	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2013Q3	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2013Q3	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2013Q3	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2013Q3	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	5989	USD
	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	5989	USD
CY2013Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-5232445	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-16392698	USD
CY2012Q3	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-3351274	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-8966380	USD
CY2012Q4	espr	Investments And Cash Amortized Cost InvestmentsAndCashAmortizedCost	6511521	USD
	us-gaap	Stockholders Equity Note Stock Split Conversion Ratio1 StockholdersEquityNoteStockSplitConversionRatio1	0.1431	pure
CY2013Q3	espr	Available For Sale Debt Securities Gross Unrealized Loss Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedLossAccumulatedInInvestments	139	USD
CY2013Q3	espr	Available For Sale Debt Securities Gross Unrealized Gain Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedGainAccumulatedInInvestments	6128	USD
CY2013Q3	espr	Investments And Cash Amortized Cost InvestmentsAndCashAmortizedCost	71895828	USD
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1565781	shares
CY2012Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2013Q3	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2013Q3	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	5989	USD
	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-12283	USD
	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-12283	USD
	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	45090186	USD
	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	13521020	USD
CY2013Q3	espr	Investments And Cash Fair Value Disclosure InvestmentsAndCashFairValueDisclosure	26832560	USD
CY2012Q4	espr	Investments And Cash Fair Value Disclosure InvestmentsAndCashFairValueDisclosure	6357542	USD
	espr	Deferred Offering Costs Incurred DeferredOfferingCostsIncurred	169227	USD
	espr	Deferred Offering Costs Incurred DeferredOfferingCostsIncurred	169227	USD
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	1316032	USD
	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	65384307	USD
	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	71895828	USD
CY2013Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	396414	shares
CY2013Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	15357413	shares

Files In Submission

Name	View Source	Status
0001104659-13-081698-index-headers.html	Edgar Link	pending
0001104659-13-081698-index.html	Edgar Link	pending
0001104659-13-081698.txt	Edgar Link	pending
0001104659-13-081698-xbrl.zip	Edgar Link	pending
a13-19856_110q.htm	Edgar Link	pending
a13-19856_1ex31d1.htm	Edgar Link	pending
a13-19856_1ex32d1.htm	Edgar Link	pending
espr-20130930.xml	Edgar Link	completed
espr-20130930.xsd	Edgar Link	pending
espr-20130930_cal.xml	Edgar Link	unprocessable
espr-20130930_def.xml	Edgar Link	unprocessable
espr-20130930_lab.xml	Edgar Link	unprocessable
espr-20130930_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xls	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
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R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
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R18.htm	Edgar Link	pending
R19.htm	Edgar Link	pending
R2.htm	Edgar Link	pending
R20.htm	Edgar Link	pending
R21.htm	Edgar Link	pending
R22.htm	Edgar Link	pending
R23.htm	Edgar Link	pending
R24.htm	Edgar Link	pending
R25.htm	Edgar Link	pending
R26.htm	Edgar Link	pending
R27.htm	Edgar Link	pending
R28.htm	Edgar Link	pending
R29.htm	Edgar Link	pending
R3.htm	Edgar Link	pending
R30.htm	Edgar Link	pending
R31.htm	Edgar Link	pending
R32.htm	Edgar Link	pending
R33.htm	Edgar Link	pending
R34.htm	Edgar Link	pending
R35.htm	Edgar Link	pending
R36.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending

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$ESPR
Esperion Therapeutics, Inc. Stock $espr

2013 Q4 Form 10-Q Financial Statement

#000110465913081698 Filed on November 06, 2013

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESPR Esperion Therapeutics, Inc. Stock $espr

2013 Q4 Form 10-Q Financial Statement

#000110465913081698 Filed on November 06, 2013

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESPR
Esperion Therapeutics, Inc. Stock $espr