$ESPR
Esperion Therapeutics, Inc. Stock $espr

$espr Overview Financials Valuation SEC Filings Company Website

2014 Q3 Form 10-Q Financial Statement

#000110465914059931 Filed on August 12, 2014

Income Statement

Concept	2014 Q3	2014 Q2	2013 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	$2.500M	$2.700M	$2.400M
YoY Change	31.58%	125.0%	380.0%
% of Gross Profit
Research & Development	$7.200M	$6.528M	$7.339M
YoY Change	106.74%	110.58%	343.61%
% of Gross Profit
Depreciation & Amortization	$50.00K	$40.00K	$10.00K
YoY Change	400.0%	100.0%	-66.67%
% of Gross Profit
Operating Expenses	$9.700M	$9.254M	$9.736M
YoY Change	79.4%	116.62%	350.73%
Operating Profit		-$9.254M	-$9.736M
YoY Change		116.62%	350.73%
Interest Expense	-$100.0K	$1.000K	$0.00
YoY Change		-99.07%	-100.0%
% of Operating Profit
Other Income/Expense, Net	$0.00	$17.00K	$46.57K
YoY Change	-100.0%	325.0%	-154.15%
Pretax Income	-$9.800M	-$9.200M	-$9.700M
YoY Change	88.46%	33.33%	246.43%
Income Tax		$0.00	$0.00
% Of Pretax Income
Net Earnings	-$9.800M	-$9.238M	-$9.689M
YoY Change	87.08%	33.48%	249.12%
Net Earnings / Revenue
Basic Earnings Per Share
Diluted Earnings Per Share	-$636.4K	-$597.4K	-$629.9K
COMMON SHARES
Basic Shares Outstanding	15.45M shares	15.39M shares	15.36M shares
Diluted Shares Outstanding

Balance Sheet

Concept	2014 Q3	2014 Q2	2013 Q4
SHORT-TERM ASSETS
Cash & Short-Term Investments	$53.00M	$59.70M	$60.10M
YoY Change	-26.29%	259.64%
Cash & Equivalents	$40.20M	$47.94M	$56.54M
Short-Term Investments	$12.70M	$11.80M	$3.500M
Other Short-Term Assets	$1.600M	$1.600M	$600.0K
YoY Change	60.0%	-42.86%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$54.60M	$61.32M	$60.62M
YoY Change	-25.17%	216.25%	749.21%
LONG-TERM ASSETS
Property, Plant & Equipment	$800.0K	$851.0K	$81.00K
YoY Change	915.89%	853.25%	-32.62%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments	$5.100M	$7.100M	$17.50M
YoY Change	-62.22%
Other Assets
YoY Change
Total Long-Term Assets	$5.900M	$7.968M	$17.67M
YoY Change	-56.66%	5394.64%	10055.43%
TOTAL ASSETS
Total Short-Term Assets	$54.60M	$61.32M	$60.62M
Total Long-Term Assets	$5.900M	$7.968M	$17.67M
Total Assets	$60.50M	$69.29M	$78.29M
YoY Change	-30.12%	254.7%	970.7%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$3.300M	$4.211M	$2.232M
YoY Change	69.7%	154.32%	368.63%
Accrued Expenses	$2.100M	$1.200M	$2.000M
YoY Change	50.0%	-42.86%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due	$300.0K
YoY Change
Total Short-Term Liabilities	$5.600M	$5.456M	$4.203M
YoY Change	67.52%	-17.89%	-75.53%
LONG-TERM LIABILITIES
Long-Term Debt	$4.700M	$4.922M	$0.00
YoY Change			-100.0%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$4.700M	$4.922M	$0.00
YoY Change			-100.0%
TOTAL LIABILITIES
Total Short-Term Liabilities	$5.600M	$5.456M	$4.203M
Total Long-Term Liabilities	$4.700M	$4.922M	$0.00
Total Liabilities	$10.30M	$10.38M	$4.203M
YoY Change	208.11%	56.19%	-82.99%
SHAREHOLDERS EQUITY
Retained Earnings		-$85.18M	-$68.06M
YoY Change
Common Stock		$15.00K	$15.00K
YoY Change		3687.88%	4235.26%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$50.20M	$58.91M	$74.09M
YoY Change
Total Liabilities & Shareholders Equity	$60.50M	$69.29M	$78.29M
YoY Change	-30.12%	254.7%	970.7%

Cashflow Statement

Concept	2014 Q3	2014 Q2	2013 Q4
OPERATING ACTIVITIES
Net Income	-$9.800M	-$9.238M	-$9.689M
YoY Change	87.08%	33.48%	249.12%
Depreciation, Depletion And Amortization	$50.00K	$40.00K	$10.00K
YoY Change	400.0%	100.0%	-66.67%
Cash From Operating Activities	-$8.630M	-$6.080M	-$7.530M
YoY Change	80.92%	91.19%	217.72%
INVESTING ACTIVITIES
Capital Expenditures	-$210.0K	-$370.0K	-$10.00K
YoY Change		1750.0%
Acquisitions
YoY Change
Other Investing Activities	$1.000M	$710.0K	-$7.640M
YoY Change	-107.47%	1083.33%
Cash From Investing Activities	$790.0K	$350.0K	-$7.650M
YoY Change	-105.9%	775.0%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net
YoY Change
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	130.0K	5.040M	-180.0K
YoY Change	-99.82%	-68.26%	-103.15%
NET CHANGE
Cash From Operating Activities	-8.630M	-6.080M	-7.530M
Cash From Investing Activities	790.0K	350.0K	-7.650M
Cash From Financing Activities	130.0K	5.040M	-180.0K
Net Change In Cash	-7.710M	-690.0K	-15.36M
YoY Change	-113.95%	-105.42%	-559.88%
FREE CASH FLOW
Cash From Operating Activities	-$8.630M	-$6.080M	-$7.530M
Capital Expenditures	-$210.0K	-$370.0K	-$10.00K
Free Cash Flow	-$8.420M	-$5.710M	-$7.520M
YoY Change	76.52%	80.7%	217.3%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
	us-gaap	Proceeds From Sale Of Productive Assets ProceedsFromSaleOfProductiveAssets	12000	USD
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	2587000	USD
CY2014Q1	espr	Operating Lease Term OperatingLeaseTerm	P63M
	espr	Operating Lease Period For Monthly Rent Increasing OperatingLeasePeriodForMonthlyRentIncreasing	P12M
	espr	Operating Lease Period After Which Monthly Rent Increase Every Month OperatingLeasePeriodAfterWhichMonthlyRentIncreaseEveryMonth	P3M
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due OperatingLeasesFutureMinimumPaymentsDue	615000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Remainder Of Fiscal Year OperatingLeasesFutureMinimumPaymentsRemainderOfFiscalYear	128000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due In Two And Three Years OperatingLeasesFutureMinimumPaymentsDueInTwoAndThreeYears	267000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due In Four And Five Years OperatingLeasesFutureMinimumPaymentsDueInFourAndFiveYears	211000	USD
CY2014Q2	us-gaap	Operating Leases Future Minimum Payments Due Thereafter OperatingLeasesFutureMinimumPaymentsDueThereafter	9000	USD
CY2013Q4	espr	Investments And Cash Amortized Cost InvestmentsAndCashAmortizedCost	26422000	USD
CY2013Q4	espr	Available For Sale Debt Securities Gross Unrealized Gain Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedGainAccumulatedInInvestments	4000	USD
CY2013Q4	espr	Available For Sale Debt Securities Gross Unrealized Loss Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedLossAccumulatedInInvestments	7000	USD
CY2013Q4	espr	Investments And Cash Fair Value Disclosure InvestmentsAndCashFairValueDisclosure	26419000	USD
CY2013Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	7755000	USD
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	8150000	USD
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingNumber	1465510	shares
CY2013Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2013Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	396414	shares
CY2013Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	14607413	shares
CY2013Q3	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	15357413	shares
CY2014Q2	us-gaap	Short Term Investments ShortTermInvestments	11780000	USD
CY2014Q2	espr	Prepaid Clinical Development Costs Current PrepaidClinicalDevelopmentCostsCurrent	1330000	USD
CY2014Q2	espr	Investments And Cash Amortized Cost InvestmentsAndCashAmortizedCost	19193000	USD
CY2014Q2	espr	Investments And Cash Fair Value Disclosure InvestmentsAndCashFairValueDisclosure	19198000	USD
CY2014Q2	espr	Available For Sale Debt Securities Gross Unrealized Gain Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedGainAccumulatedInInvestments	9000	USD
CY2014Q2	espr	Available For Sale Debt Securities Gross Unrealized Loss Accumulated In Investments AvailableForSaleDebtSecuritiesGrossUnrealizedLossAccumulatedInInvestments	4000	USD
	espr	Fair Value Measurement Asset Transfers Between Levels FairValueMeasurementAssetTransfersBetweenLevels	0	USD
CY2013Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	1401101	shares
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross	251500	shares
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures And Expirations In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod	38771	shares
	us-gaap	Stock Issued During Period Shares Stock Options Exercised StockIssuedDuringPeriodSharesStockOptionsExercised	87590	shares
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	1526240	shares
CY2013Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	9.59
	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice	14.67
	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures And Expirations In Period Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice	6.17
	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Exercises In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice	1.62
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	10.98
CY2013	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	P8Y11M12D
	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	P8Y8M8D
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber	609994	shares
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageExercisePrice	10.90
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice	4.59
	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Vested And Expected To Vest Outstanding Weighted Average Remaining Contractual Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingWeightedAverageRemainingContractualTerm1	P8Y8M1D
	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Weighted Average Remaining Contractual Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1	P7Y9M11D
CY2014Q2	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Vested And Expected To Vest Outstanding Aggregate Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsVestedAndExpectedToVestOutstandingAggregateIntrinsicValue	7928000	USD
CY2014Q2	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Intrinsic Value1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1	6956000	USD
CY2014Q2	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized	8400000	USD
	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Period For Recognition1 EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedPeriodForRecognition1	P3Y
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
CY2013	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1695494	shares
	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	1825287	shares
CY2013Q2	us-gaap	Stockholders Equity Note Stock Split Conversion Ratio1 StockholdersEquityNoteStockSplitConversionRatio1	0.1431	pure
CY2013Q4	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	15340710	shares
	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	5193000	USD
CY2013Q2	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	3100000	USD
CY2013Q2	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	1172000	USD
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	2423000	USD
CY2013Q2	us-gaap	Operating Expenses OperatingExpenses	4272000	USD
	us-gaap	Operating Expenses OperatingExpenses	7616000	USD
CY2013Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-4272000	USD
	us-gaap	Operating Income Loss OperatingIncomeLoss	-7616000	USD
CY2013Q2	us-gaap	Interest Expense InterestExpense	108000	USD
	us-gaap	Interest Expense InterestExpense	936000	USD
CY2013Q2	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	2545000	USD
CY2013Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	4000	USD
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	-21000	USD
CY2013Q2	us-gaap	Net Income Loss NetIncomeLoss	-6921000	USD
	us-gaap	Net Income Loss NetIncomeLoss	-11160000	USD
CY2013Q2	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-19.82
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-32.09
CY2013Q2	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	349170	shares
	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	347831	shares
CY2014Q2	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-8000	USD
CY2013Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-6921000	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-11160000	USD
CY2014Q2	us-gaap	Operating Expenses OperatingExpenses	9254000	USD
CY2014Q2	us-gaap	Operating Income Loss OperatingIncomeLoss	-9254000	USD
CY2014Q2	us-gaap	Net Income Loss NetIncomeLoss	-9238000	USD
CY2014Q2	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-9246000	USD
	us-gaap	Operating Expenses OperatingExpenses	17144000	USD
	us-gaap	Operating Income Loss OperatingIncomeLoss	-17144000	USD
	us-gaap	Net Income Loss NetIncomeLoss	-17112000	USD
	us-gaap	Comprehensive Income Net Of Tax ComprehensiveIncomeNetOfTax	-17117000	USD
	us-gaap	Depreciation Depreciation	49000	USD
	espr	Amortization Of Debt Discount Premium And Beneficial Conversion AmortizationOfDebtDiscountPremiumAndBeneficialConversion	459000	USD
	us-gaap	Amortization Of Financing Costs AmortizationOfFinancingCosts	18000	USD
	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-106000	USD
	us-gaap	Paid In Kind Interest PaidInKindInterest	459000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	153000	USD
	us-gaap	Gain Loss On Sale Of Property Plant Equipment GainLossOnSaleOfPropertyPlantEquipment	-29000	USD
	us-gaap	Gain Loss On Sale Of Other Assets GainLossOnSaleOfOtherAssets	5000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-214000	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	288000	USD
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	1103000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-5806000	USD
	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	4800000	USD
	us-gaap	Proceeds From Maturities Prepayments And Calls Of Shortterm Investments ProceedsFromMaturitiesPrepaymentsAndCallsOfShorttermInvestments	6926000	USD
	us-gaap	Proceeds From Sale Of Productive Assets ProceedsFromSaleOfProductiveAssets	56000	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	18000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	38000	USD
	espr	Proceeds From Issuance Of Preferred Stock And Preference Stock Net Of Issuance Costs ProceedsFromIssuanceOfPreferredStockAndPreferenceStockNetOfIssuanceCosts	16827000	USD
	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	123000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	15883000	USD
	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	10115000	USD
	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	992000	USD
	us-gaap	Net Cash Provided By Used In Operating Activities Continuing Operations NetCashProvidedByUsedInOperatingActivitiesContinuingOperations	-15182000	USD
	us-gaap	Net Cash Provided By Used In Investing Activities Continuing Operations NetCashProvidedByUsedInInvestingActivitiesContinuingOperations	1500000	USD
	us-gaap	Net Cash Provided By Used In Financing Activities Continuing Operations NetCashProvidedByUsedInFinancingActivitiesContinuingOperations	5089000	USD
	us-gaap	Net Cash Provided By Used In Continuing Operations NetCashProvidedByUsedInContinuingOperations	-8593000	USD
CY2012Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	6512000	USD
CY2013Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	16627000	USD
CY2014Q2	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	47944000	USD
	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 whose planned principal operations are focused on developing and commercializing first in class, oral, low density lipoprotein cholesterol (LDL-cholesterol) 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-cholesterol levels and avoid the side effects associated with currently available LDL-cholesterol lowering therapies. ETC-1002 is being developed primarily for patients with hypercholesterolemia and a history of statin intolerance. Phase 2b clinical trials for ETC-1002 are currently underway and build upon the successful and comprehensive Phase 1 and Phase 2a programs. The Company owns the exclusive worldwide rights to ETC-1002 and its other product candidates.  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 conducting research and development activities, including nonclinical and clinical testing, performing business and financial planning, recruiting personnel, and raising capital. Accordingly, the Company has not commenced principal operations and is subject to risks and uncertainties which include 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> <p style="MARGIN: 0in 0in 0pt;"> </p> </div>
CY2014Q2	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	885000	USD
CY2014Q2	us-gaap	Common Stock Value CommonStockValue	15000	USD
CY2014Q2	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	144064000	USD
CY2014Q2	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	5000	USD
CY2014Q2	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	6528000	USD
CY2014Q2	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	2726000	USD
	us-gaap	Research And Development Expense Excluding Acquired In Process Cost ResearchAndDevelopmentExpenseExcludingAcquiredInProcessCost	11928000	USD
	us-gaap	General And Administrative Expense GeneralAndAdministrativeExpense	5216000	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	2014-06-30
	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
CY2014Q3	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	15445003	shares
	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2014
	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	Q2
	dei	Entity Listing Par Value Per Share EntityListingParValuePerShare	0.001
CY2014Q2	us-gaap	Interest Expense InterestExpense	1000	USD
	us-gaap	Interest Expense InterestExpense	1000	USD
	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	-5000	USD
CY2013Q4	us-gaap	Indefinite Lived Intangible Assets Excluding Goodwill IndefiniteLivedIntangibleAssetsExcludingGoodwill	56000	USD
CY2014Q2	us-gaap	Long Term Debt Noncurrent LongTermDebtNoncurrent	4922000	USD
CY2014Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
	us-gaap	Proceeds From Debt Net Of Issuance Costs ProceedsFromDebtNetOfIssuanceCosts	4869000	USD
	us-gaap	Payments Of Stock Issuance Costs PaymentsOfStockIssuanceCosts	1067000	USD
	espr	Deferred Offering Costs Incurred DeferredOfferingCostsIncurred	1383000	USD
CY2013Q4	us-gaap	Preferred Stock Value PreferredStockValue		USD
CY2014Q2	espr	Other Prepaid Expense And Assets Current OtherPrepaidExpenseAndAssetsCurrent	265000	USD
CY2014Q2	us-gaap	Accounts Payable Current AccountsPayableCurrent	4211000	USD
CY2014Q2	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	851000	USD
CY2014Q2	us-gaap	Long Term Investments LongTermInvestments	7061000	USD
CY2014Q2	espr	Accrued Clinical Development Costs Current AccruedClinicalDevelopmentCostsCurrent	360000	USD
CY2014Q2	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	17000	USD
CY2014Q2	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-0.60
CY2014Q2	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	15399018	shares
	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	33000	USD
	us-gaap	Earnings Per Share Basic And Diluted EarningsPerShareBasicAndDiluted	-1.11
	us-gaap	Weighted Average Number Of Share Outstanding Basic And Diluted WeightedAverageNumberOfShareOutstandingBasicAndDiluted	15385009	shares
	us-gaap	Depreciation Depreciation	53000	USD
	us-gaap	Share Based Compensation ShareBasedCompensation	1676000	USD
	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	1789000	USD
	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	-732000	USD
	us-gaap	Payments To Acquire Property Plant And Equipment PaymentsToAcquirePropertyPlantAndEquipment	638000	USD
	us-gaap	Proceeds From Stock Options Exercised ProceedsFromStockOptionsExercised	142000	USD
CY2013Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	56537000	USD
CY2013Q4	us-gaap	Short Term Investments ShortTermInvestments	3525000	USD
CY2013Q4	espr	Prepaid Clinical Development Costs Current PrepaidClinicalDevelopmentCostsCurrent	196000	USD
CY2013Q4	espr	Other Prepaid Expense And Assets Current OtherPrepaidExpenseAndAssetsCurrent	362000	USD
CY2013Q4	us-gaap	Assets Current AssetsCurrent	60620000	USD
CY2013Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	81000	USD
CY2014Q2	us-gaap	Indefinite Lived Intangible Assets Excluding Goodwill IndefiniteLivedIntangibleAssetsExcludingGoodwill	56000	USD
CY2013Q4	us-gaap	Long Term Investments LongTermInvestments	17537000	USD
CY2013Q4	us-gaap	Assets Assets	78294000	USD
CY2013Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	2232000	USD
CY2013Q4	espr	Accrued Clinical Development Costs Current AccruedClinicalDevelopmentCostsCurrent	884000	USD
CY2013Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	1087000	USD
CY2013Q4	us-gaap	Liabilities Current LiabilitiesCurrent	4203000	USD
CY2013Q4	us-gaap	Liabilities Liabilities	4203000	USD
CY2013Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2014Q2	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		USD
CY2014Q2	us-gaap	Preferred Stock Value PreferredStockValue		USD
CY2013Q4	us-gaap	Common Stock Value CommonStockValue	15000	USD
CY2013Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	142142000	USD
CY2013Q4	us-gaap	Accumulated Other Comprehensive Income Loss Net Of Tax AccumulatedOtherComprehensiveIncomeLossNetOfTax	-3000	USD
CY2013Q4	us-gaap	Stockholders Equity StockholdersEquity	74091000	USD
CY2013Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	78294000	USD
CY2014Q2	us-gaap	Assets Current AssetsCurrent	61319000	USD
CY2014Q2	us-gaap	Assets Assets	69287000	USD
CY2014Q2	us-gaap	Liabilities Current LiabilitiesCurrent	5456000	USD
CY2014Q2	us-gaap	Liabilities Liabilities	10378000	USD
CY2014Q2	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	69287000	USD
CY2014Q2	us-gaap	Stockholders Equity StockholdersEquity	58909000	USD
CY2014Q2	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2013Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2014Q2	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2013Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2014Q2	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2013Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2014Q2	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2013Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2014Q2	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2013Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2014Q2	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	120000000	shares
CY2013Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	120000000	shares
CY2014Q2	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	15445003	shares
CY2013Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	15357413	shares
CY2014Q2	us-gaap	Common Stock Shares Outstanding CommonStockSharesOutstanding	15431876	shares
CY2013Q2	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	USD
CY2014Q2	us-gaap	Contractual Obligation ContractualObligation	615000	USD
CY2014Q2	us-gaap	Contractual Obligation Future Minimum Payments Due Remainder Of Fiscal Year ContractualObligationFutureMinimumPaymentsDueRemainderOfFiscalYear	128000	USD
CY2014Q2	us-gaap	Contractual Obligation Due In Second And Third Year ContractualObligationDueInSecondAndThirdYear	267000	USD
CY2014Q2	us-gaap	Contractual Obligation Due In Fourth And Fifth Year ContractualObligationDueInFourthAndFifthYear	211000	USD
CY2014Q2	us-gaap	Contractual Obligation Due After Fifth Year ContractualObligationDueAfterFifthYear	9000	USD
CY2013Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-68063000	USD
CY2014Q2	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-85175000	USD
CY2014Q2	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Two LongTermDebtMaturitiesRepaymentsOfPrincipalInYearTwo	638000	USD
CY2014Q2	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Three LongTermDebtMaturitiesRepaymentsOfPrincipalInYearThree	1604000	USD
CY2014Q2	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Four LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFour	1709000	USD
CY2014Q2	us-gaap	Long Term Debt Maturities Repayments Of Principal In Year Five LongTermDebtMaturitiesRepaymentsOfPrincipalInYearFive	1049000	USD
CY2014Q2	us-gaap	Long Term Debt LongTermDebt	5000000	USD
	us-gaap	Gain Loss On Sale Of Other Assets GainLossOnSaleOfOtherAssets	-1000	USD
CY2014Q2	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	0	USD
	us-gaap	Fair Value Adjustment Of Warrants FairValueAdjustmentOfWarrants	0	USD
	espr	Fair Value Measurement Asset Transfers Between Levels FairValueMeasurementAssetTransfersBetweenLevels	0	USD
	espr	Proceeds From Issuance Of Warrants Fair Value Estimate ProceedsFromIssuanceOfWarrantsFairValueEstimate	78000	USD

Files In Submission

Name	View Source	Status
0001104659-14-059931-index-headers.html	Edgar Link	pending
0001104659-14-059931-index.html	Edgar Link	pending
0001104659-14-059931.txt	Edgar Link	pending
0001104659-14-059931-xbrl.zip	Edgar Link	pending
a14-14166_110q.htm	Edgar Link	pending
a14-14166_1ex10d2.htm	Edgar Link	pending
a14-14166_1ex31d1.htm	Edgar Link	pending
a14-14166_1ex32d1.htm	Edgar Link	pending
espr-20140630.xml	Edgar Link	completed
espr-20140630.xsd	Edgar Link	pending
espr-20140630_cal.xml	Edgar Link	unprocessable
espr-20140630_def.xml	Edgar Link	unprocessable
espr-20140630_lab.xml	Edgar Link	unprocessable
espr-20140630_pre.xml	Edgar Link	unprocessable
FilingSummary.xml	Edgar Link	unprocessable
Financial_Report.xls	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
g141661kmi001.jpg	Edgar Link	pending
g141661kmi002.jpg	Edgar Link	pending
R1.htm	Edgar Link	pending
R10.htm	Edgar Link	pending
R11.htm	Edgar Link	pending
R12.htm	Edgar Link	pending
R13.htm	Edgar Link	pending
R14.htm	Edgar Link	pending
R15.htm	Edgar Link	pending
R16.htm	Edgar Link	pending
R17.htm	Edgar Link	pending
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
R37.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

Create your account

Find Stocks Worth Researching

Deeply Understand Businesses

Value Businesses Intelligently

$ESPR
Esperion Therapeutics, Inc. Stock $espr

2014 Q3 Form 10-Q Financial Statement

#000110465914059931 Filed on August 12, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESPR Esperion Therapeutics, Inc. Stock $espr

2014 Q3 Form 10-Q Financial Statement

#000110465914059931 Filed on August 12, 2014

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESPR
Esperion Therapeutics, Inc. Stock $espr