$ESPR
Esperion Therapeutics, Inc. Stock $espr

$espr Overview Financials Valuation SEC Filings Company Website

2014 Q2 Form 10-Q Financial Statement

#000110465914037619 Filed on May 12, 2014

Income Statement

Concept	2014 Q2	2014 Q1	2013 Q1
Revenue	$0.00	$0.00	$0.00
YoY Change
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$2.700M	$2.500M	$1.300M
YoY Change	125.0%	92.31%	116.67%
% of Gross Profit
Research & Development	$6.528M	$5.400M	$2.093M
YoY Change	110.58%	158.0%	34.41%
% of Gross Profit
Depreciation & Amortization	$40.00K	$12.00K	$32.00K
YoY Change	100.0%	-62.5%	-103.86%
% of Gross Profit
Operating Expenses	$9.254M	$7.890M	$3.344M
YoY Change	116.62%	135.94%	52.72%
Operating Profit	-$9.254M	-$7.890M	-$3.344M
YoY Change	116.62%	135.94%	52.72%
Interest Expense	$1.000K	$0.00	$828.0K
YoY Change	-99.07%	-100.0%	217.94%
% of Operating Profit
Other Income/Expense, Net	$17.00K	$16.00K	-$25.00K
YoY Change	325.0%	-164.0%	-2460.72%
Pretax Income	-$9.200M	-$7.900M	-$4.200M
YoY Change	33.33%	88.1%	75.0%
Income Tax	$0.00	$0.00	$0.00
% Of Pretax Income
Net Earnings	-$9.238M	-$7.874M	-$4.239M
YoY Change	33.48%	85.75%	73.09%
Net Earnings / Revenue
Basic Earnings Per Share
Diluted Earnings Per Share	-$597.4K	-$513.0K	-$14.00M
COMMON SHARES
Basic Shares Outstanding	15.39M shares	15.39M shares
Diluted Shares Outstanding

Balance Sheet

Concept	2014 Q2	2014 Q1	2013 Q1
SHORT-TERM ASSETS
Cash & Short-Term Investments	$59.70M	$56.70M	$3.900M
YoY Change	259.64%	1353.85%
Cash & Equivalents	$47.94M	$48.64M	$3.886M
Short-Term Investments	$11.80M	$8.100M
Other Short-Term Assets	$1.600M	$1.600M	$1.200M
YoY Change	-42.86%	33.33%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$61.32M	$58.28M	$5.100M
YoY Change	216.25%	1042.73%
LONG-TERM ASSETS
Property, Plant & Equipment	$851.0K	$360.0K	$100.0K
YoY Change	853.25%	260.0%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$7.100M	$11.50M
YoY Change
Other Assets
YoY Change
Total Long-Term Assets	$7.968M	$11.94M	$200.0K
YoY Change	5394.64%	5872.0%
TOTAL ASSETS
Total Short-Term Assets	$61.32M	$58.28M	$5.100M
Total Long-Term Assets	$7.968M	$11.94M	$200.0K
Total Assets	$69.29M	$70.22M	$5.300M
YoY Change	254.7%	1224.96%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$4.211M	$2.098M	$900.0K
YoY Change	154.32%	133.11%
Accrued Expenses	$1.200M	$1.100M	$1.500M
YoY Change	-42.86%	-26.67%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$5.456M	$3.188M	$2.700M
YoY Change	-17.89%	18.07%
LONG-TERM LIABILITIES
Long-Term Debt	$4.922M	$0.00	$7.500M
YoY Change		-100.0%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$4.922M	$0.00	$7.500M
YoY Change		-100.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$5.456M	$3.188M	$2.700M
Total Long-Term Liabilities	$4.922M	$0.00	$7.500M
Total Liabilities	$10.38M	$3.188M	$10.20M
YoY Change	56.19%	-68.75%
SHAREHOLDERS EQUITY
Retained Earnings	-$85.18M
YoY Change
Common Stock	$15.00K	$15.00K
YoY Change	3687.88%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$58.91M	$67.04M	-$5.000M
YoY Change
Total Liabilities & Shareholders Equity	$69.29M	$70.22M	$5.300M
YoY Change	254.7%	1224.96%

Cashflow Statement

Concept	2014 Q2	2014 Q1	2013 Q1
OPERATING ACTIVITIES
Net Income	-$9.238M	-$7.874M	-$4.239M
YoY Change	33.48%	85.75%	73.09%
Depreciation, Depletion And Amortization	$40.00K	$12.00K	$32.00K
YoY Change	100.0%	-62.5%	-103.86%
Cash From Operating Activities	-$6.080M	-$9.100M	-$2.630M
YoY Change	91.19%	246.01%	-114.99%
INVESTING ACTIVITIES
Capital Expenditures	-$370.0K	$273.0K	$0.00
YoY Change	1750.0%		-100.0%
Acquisitions
YoY Change
Other Investing Activities	$710.0K	$1.430M	$0.00
YoY Change	1083.33%		-100.0%
Cash From Investing Activities	$350.0K	$1.150M	$0.00
YoY Change	775.0%		-100.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	5.040M	50.00K	0.000
YoY Change	-68.26%		-100.0%
NET CHANGE
Cash From Operating Activities	-6.080M	-9.100M	-2.630M
Cash From Investing Activities	350.0K	1.150M	0.000
Cash From Financing Activities	5.040M	50.00K	0.000
Net Change In Cash	-690.0K	-7.900M	-2.630M
YoY Change	-105.42%	200.38%	-86.93%
FREE CASH FLOW
Cash From Operating Activities	-$6.080M	-$9.100M	-$2.630M
Capital Expenditures	-$370.0K	$273.0K	$0.00
Free Cash Flow	-$5.710M	-$9.373M	-$2.630M
YoY Change	80.7%	256.39%	-115.29%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2014Q1	dei	Entity Registrant Name EntityRegistrantName	Esperion Therapeutics, Inc.
CY2014Q1	dei	Entity Central Index Key EntityCentralIndexKey	0001434868
CY2014Q1	dei	Document Type DocumentType	10-Q
CY2014Q1	dei	Document Period End Date DocumentPeriodEndDate	2014-03-31
CY2014Q1	dei	Amendment Flag AmendmentFlag	false
CY2014Q1	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2014Q1	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2014Q1	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2014Q2	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	15394226	shares
CY2014Q1	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2014
CY2014Q1	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q1
CY2014Q1	dei	Entity Listing Par Value Per Share EntityListingParValuePerShare	0.001
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CY2013Q4	espr	Investments And Cash Fair Value Disclosure InvestmentsAndCashFairValueDisclosure	26419000	USD
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CY2013Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	14607413	shares
CY2013Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	15357413	shares
CY2013Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2014Q1	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2014Q1	us-gaap	Liabilities Current LiabilitiesCurrent	3188000	USD
CY2014Q1	us-gaap	Gain Loss On Sale Of Other Assets GainLossOnSaleOfOtherAssets	-11000	USD
CY2014Q1	espr	Investments And Cash Amortized Cost InvestmentsAndCashAmortizedCost	19946000	USD
CY2013Q4	espr	Investments And Cash Amortized Cost InvestmentsAndCashAmortizedCost	26422000	USD
CY2014Q1	espr	Available For Sale Debt Securities Gross Unrealized Gain Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedGainAccumulatedInInvestments	9000	USD
CY2013Q4	espr	Available For Sale Debt Securities Gross Unrealized Gain Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedGainAccumulatedInInvestments	4000	USD
CY2014Q1	espr	Available For Sale Debt Securities Gross Unrealized Loss Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedLossAccumulatedInInvestments	6000	USD
CY2013Q4	espr	Available For Sale Debt Securities Gross Unrealized Loss Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedLossAccumulatedInInvestments	7000	USD
CY2014Q1	espr	Investments And Cash Fair Value Disclosure InvestmentsAndCashFairValueDisclosure	19949000	USD
CY2014Q1	espr	Fair Value Measurement Asset Transfers Between Levels FairValueMeasurementAssetTransfersBetweenLevels	0	USD
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CY2014Q1	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1721022	shares
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CY2013Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	81000	USD
CY2013Q4	us-gaap	Indefinite Lived Intangible Assets Excluding Goodwill IndefiniteLivedIntangibleAssetsExcludingGoodwill	56000	USD
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	us-gaap	Revenue From Grants RevenueFromGrants	244000	USD
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CY2013Q1	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	1000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	-16869000	USD
	us-gaap	Proceeds From Issuance Initial Public Offering ProceedsFromIssuanceInitialPublicOffering	72194000	USD
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	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	236000	USD
CY2014Q1	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	52000	USD
CY2014Q1	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	-7899000	USD
CY2013Q1	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	-2626000	USD
	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	48638000	USD
CY2013Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	3886000	USD
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	34000	USD
	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-100000	USD
	us-gaap	Paid In Kind Interest PaidInKindInterest	3726000	USD
CY2014Q1	us-gaap	Share Based Compensation ShareBasedCompensation	741000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	2225000	USD
	us-gaap	Issuance Of Stock And Warrants For Services Or Claims IssuanceOfStockAndWarrantsForServicesOrClaims	4000	USD
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-329000	USD
	us-gaap	Gain Loss On Sale Of Other Assets GainLossOnSaleOfOtherAssets	155000	USD
	espr	Proceeds From Issuance Of Warrants Fair Value Estimate ProceedsFromIssuanceOfWarrantsFairValueEstimate	298000	USD
	us-gaap	Proceeds From Related Party Debt ProceedsFromRelatedPartyDebt	15412000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	128939000	USD
CY2013Q2	us-gaap	Stockholders Equity Note Stock Split Conversion Ratio1 StockholdersEquityNoteStockSplitConversionRatio1	0.1431	pure
CY2014Q1	us-gaap	Nature Of Operations NatureOfOperations	<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">1. The Company and Basis of Presentation</font></b></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The Company is a clinical stage biopharmaceutical company focused on developing and commercializing first in class, oral, low density lipoprotein cholesterol (LDL-C) lowering therapies for the treatment of patients with hypercholesterolemia and other cardiometabolic risk markers. ETC-1002, the Company’s lead product candidate, is a unique, first in class, orally available, once daily small molecule designed to lower LDL-C levels and avoid the side effects associated with currently available LDL-C lowering therapies. ETC-1002 is being developed primarily for patients intolerant of statins with elevated levels of LDL-C. Phase 2b clinical trials for ETC-1002 are currently underway and build upon a successful and comprehensive Phase 1 and Phase 2 program. The Company owns the exclusive worldwide rights to ETC-1002 and its other product candidates.</font></p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">HDL Therapeutics, Inc. (HDL) was incorporated in the state of Delaware on January 22, 2008. On April 28, 2008, HDL acquired all of the capital stock of Esperion Therapeutics, Inc. (Esperion), a wholly owned subsidiary of Pfizer Inc. On May 5, 2008, Esperion was merged with and into HDL and the Company assumed the name Esperion Therapeutics, Inc. (the Company). Its facilities are located in Ann Arbor and Plymouth, Michigan.</font></p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The Company’s primary activities since incorporation have been recruiting personnel, conducting research and development activities, including nonclinical and clinical testing, performing business and financial planning, and raising capital. Accordingly, the Company is considered to be in development stage.</font></p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The Company is subject to the risks associated with a development stage entity, which includes the need to research, develop, and clinically test potential therapeutic products; obtain regulatory approvals for its products and commercialize them, if approved; expand its management and scientific staff; and finance its operations with an ultimate goal of achieving profitable operations.</font></p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The Company has sustained operating losses since inception and expects such losses to continue over the foreseeable future. Management plans to continue to finance operations with a combination of public and private equity issuances, debt arrangements, collaborations and strategic and licensing arrangements. If adequate funds are not available, the Company may not be able to continue the development of its current or future product candidates, or to commercialize its current or future product candidates, if approved.</font></p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"> </p> <p style="MARGIN: 0in 0in 0pt;"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold;" size="2">Basis of Presentation</font></b></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 22.5pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The accompanying condensed financial statements are unaudited and were prepared by the Company in accordance with generally accepted accounting principles in the United States of America (GAAP). In the opinion of management, the Company has made all adjustments, which include only normal recurring adjustments necessary for a fair statement of the Company’s financial position and results of operations for the interim periods presented. Certain information and disclosures normally included in the annual financial statements prepared in accordance with GAAP have been condensed or omitted. These condensed interim financial statements should be read in conjunction with the audited financial statements as of and for the year ended December 31, 2013 and the notes thereto, which are included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013. The results of operations for the interim periods are not necessarily indicative of the results to be expected for a full year, any other interim periods or any future year or period.</font></p> <p style="TEXT-INDENT: 22.5pt; MARGIN: 0in 0in 0pt;"> </p> <p style="MARGIN: 0in 0in 0pt;"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold;" size="2">Reverse Stock Split</font></b></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">On June 11, 2013, in connection with its initial public offering (the IPO), the Company effectuated a 1-for-6.986 reverse stock split of its outstanding common stock, which was approved by the Company’s board of directors on June 5, 2013. The reverse stock split resulted in an adjustment to the Series A preferred stock and Series A-1 preferred stock conversion prices to reflect a proportional decrease in the number of shares of common stock to be issued upon conversion. The accompanying financial statements and notes to the financial statements give effect to the reverse stock split for all periods presented. The shares of common stock retained a par value of $0.001 per share. Accordingly, stockholders’ equity reflects the reverse stock split by reclassifying from “common stock” to “Additional paid-in capital” in an amount equal to the par value of the decreased shares resulting from the reverse stock split.</font></p> <p style="TEXT-ALIGN: center; MARGIN: 0in 0in 0pt;" align="center"> </p> <p style="MARGIN: 0in 0in 0pt;"><b><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt; FONT-WEIGHT: bold;" size="2">Initial Public Offering</font></b></p> <p style="MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">On July 1, 2013, the Company completed its IPO whereby the Company sold 5,000,000 shares of common stock at a price of $14.00 per share. The shares began trading on the Nasdaq Global Market on June 26, 2013. On July 11, 2013, the underwriters exercised their over-allotment option in full and purchased an additional 750,000 shares of common stock at a price of $14.00 per share. The Company received approximately $72.2 million in net proceeds from the IPO, including proceeds from the exercise of the underwriters’ over-allotment option, net of underwriting discounts and commissions and offering expenses. Upon closing of the IPO, all outstanding shares of preferred stock converted into 9,210,999 shares of common stock; and warrants exercisable for convertible preferred stock were automatically converted into warrants exercisable for 277,690 shares of common stock, resulting in the reclassification of the related convertible preferred stock warrant liability of $2.9 million to additional paid-in capital (See Note 4).</font></p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"> </p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">The following table summarizes the Company’s capitalization upon closing of its initial public offering:</font></p> <p style="TEXT-INDENT: 25pt; MARGIN: 0in 0in 0pt;"> </p> <table style="text-align:left;WIDTH: 80%; BORDER-COLLAPSE: collapse; MARGIN-LEFT: 0.75in;" border="0" cellspacing="0" cellpadding="0" width="80%"> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 80.62%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="80%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Total common stock issued as of June 30, 2013</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">396,414</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.26%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 80.62%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="80%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Conversion of Series A preferred stock into common stock upon closing of IPO</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.12%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">8,244,781</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.26%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 80.62%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="80%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Conversion of Series A-1 preferred stock into common stock upon closing of IPO</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">966,218</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.26%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 80.62%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="80%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Sales of common stock through IPO</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.12%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15%; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">5,000,000</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.26%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 80.62%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="80%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Common stock issued as of July 1, 2013</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: medium none; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">14,607,413</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.26%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 80.62%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="80%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Issuance of common stock to underwriters due to exercise of over-allotment</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.12%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15%; PADDING-RIGHT: 0in; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">750,000</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.26%; PADDING-RIGHT: 0in; PADDING-TOP: 0in;" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr> <tr style="padding:0;"> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 80.62%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="80%"> <p style="TEXT-INDENT: -10pt; MARGIN: 0in 0in 0pt 10pt;"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">Total common stock issued as of July 11, 2013</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 3.12%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="3%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td> <td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 15%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; BORDER-TOP: medium none; BORDER-RIGHT: medium none; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="15%"> <p style="TEXT-ALIGN: right; MARGIN: 0in 0in 0pt;" align="right"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt;" size="2">15,357,413</font></p></td> <td style="PADDING-BOTTOM: 0in; PADDING-LEFT: 0in; WIDTH: 1.26%; PADDING-RIGHT: 0in; BACKGROUND: #cceeff; PADDING-TOP: 0in;" bgcolor="#CCEEFF" valign="bottom" width="1%"> <p style="MARGIN: 0in 0in 0pt;"> </p></td></tr></table> </div>
CY2012Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	6512000	USD
CY2013Q4	us-gaap	Preferred Stock Value PreferredStockValue		USD
CY2014Q1	us-gaap	Preferred Stock Value PreferredStockValue		USD
CY2014Q1	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	48638000	USD
CY2014Q1	us-gaap	Short Term Investments ShortTermInvestments	8064000	USD
CY2014Q1	espr	Prepaid Clinical Development Costs Current PrepaidClinicalDevelopmentCostsCurrent	1257000	USD
CY2014Q1	espr	Other Prepaid Expense And Assets Current OtherPrepaidExpenseAndAssetsCurrent	320000	USD
CY2014Q1	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	360000	USD
CY2014Q1	us-gaap	Indefinite Lived Intangible Assets Excluding Goodwill IndefiniteLivedIntangibleAssetsExcludingGoodwill	56000	USD
CY2014Q1	us-gaap	Long Term Investments LongTermInvestments	11528000	USD
CY2014Q1	us-gaap	Accounts Payable Current AccountsPayableCurrent	2098000	USD
CY2014Q1	espr	Accrued Clinical Development Costs Current AccruedClinicalDevelopmentCostsCurrent	526000	USD
CY2014Q1	us-gaap	Common Stock Value CommonStockValue	15000	USD
CY2014Q1	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	142954000	USD
CY2014Q1	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	3000	USD
CY2014Q1	us-gaap	Development Stage Enterprise Deficit Accumulated During Development Stage DevelopmentStageEnterpriseDeficitAccumulatedDuringDevelopmentStage	75937000	USD
CY2014Q1	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	5400000	USD
CY2014Q1	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	2490000	USD
CY2014Q1	us-gaap	Operating Income Loss OperatingIncomeLoss	-7890000	USD
CY2014Q1	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	16000	USD
	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	48828000	USD
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	20684000	USD
	us-gaap	Research And Development Asset Acquired Other Than Through Business Combination Written Off ResearchAndDevelopmentAssetAcquiredOtherThanThroughBusinessCombinationWrittenOff	86000	USD
	us-gaap	Operating Expenses OperatingExpenses	69598000	USD
	us-gaap	Operating Income Loss OperatingIncomeLoss	-69354000	USD
	us-gaap	Interest Expense InterestExpense	4321000	USD
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	2554000	USD
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	292000	USD
CY2014Q1	us-gaap	Depreciation Depreciation	12000	USD
	us-gaap	Depreciation Depreciation	1460000	USD
	espr	Amortization Of Debt Discount Premium And Beneficial Conversion AmortizationOfDebtDiscountPremiumAndBeneficialConversion	576000	USD
CY2014Q1	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	1028000	USD
CY2014Q1	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	-159000	USD
CY2014Q1	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	-866000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	1537000	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	2073000	USD
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	1030000	USD
	us-gaap	Cash Acquired From Acquisition CashAcquiredFromAcquisition	2500000	USD
	us-gaap	Proceeds From Sale Of Productive Assets ProceedsFromSaleOfProductiveAssets	952000	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	572000	USD
	us-gaap	Payments For Proceeds From Other Investing Activities PaymentsForProceedsFromOtherInvestingActivities	-51000	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due OperatingLeasesFutureMinimumPaymentsDue	535000	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Remainder Of Fiscal Year OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear	93000	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due In Two And Three Years OperatingLeasesFutureMinimumPaymentsDueInTwoAndThreeYears	197000	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due In Four And Five Years OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears	209000	USD
CY2014Q1	us-gaap	Operating Leases Future Minimum Payments Due Thereafter OperatingLeasesFutureMinimumPaymentsDueThereafter	36000	USD
CY2014Q1	espr	Operating Lease Term OperatingLeaseTerm	P63M
CY2014Q1	espr	Operating Lease Period For Monthly Rent Increasing OperatingLeasePeriodForMonthlyRentIncreasing	P12M
CY2014Q1	espr	Operating Lease Period After Which Monthly Rent Increase Every Month OperatingLeasePeriodAfterWhichMonthlyRentIncreaseEveryMonth	P3M
CY2014Q1	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	0	USD

Files In Submission

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$ESPR
Esperion Therapeutics, Inc. Stock $espr

2014 Q2 Form 10-Q Financial Statement

#000110465914037619 Filed on May 12, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESPR Esperion Therapeutics, Inc. Stock $espr

2014 Q2 Form 10-Q Financial Statement

#000110465914037619 Filed on May 12, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESPR
Esperion Therapeutics, Inc. Stock $espr