$ESPR
Esperion Therapeutics Inc Stock $espr

$espr Overview Financials Valuation SEC Filings Company Website

2024 Q1 Form 10-K Financial Statement

#000162828024007066 Filed on February 27, 2024

Income Statement

Concept	2024 Q1	2023 Q4	2023
Revenue	$137.7M	$32.25M	$116.3M
YoY Change	466.14%	71.38%	54.14%
Cost Of Revenue	$10.08M	$11.45M	$43.27M
YoY Change	-13.53%	175.29%	60.44%
Gross Profit	$127.7M	$20.80M	$73.07M
YoY Change	907.02%	41.89%	50.63%
Gross Profit Margin	92.69%	64.49%	62.81%
Selling, General & Admin	$41.99M	$45.42M	$142.5M
YoY Change	40.42%	88.18%	30.66%
% of Gross Profit	32.89%	218.4%	195.06%
Research & Development	$13.40M	$17.74M	$86.11M
YoY Change	-57.29%	-46.29%	-27.6%
% of Gross Profit	10.5%	85.31%	117.85%
Depreciation & Amortization	$0.00	$6.000K	$200.0K
YoY Change	-100.0%	-93.48%	-60.0%
% of Gross Profit	0.0%	0.03%	0.27%
Operating Expenses	$65.47M	$63.17M	$271.9M
YoY Change	-10.24%	10.48%	6.64%
Operating Profit	$72.27M	-$42.37M	-$155.6M
YoY Change	-248.69%	-0.34%	-13.34%
Interest Expense	$14.02M	-$14.16M	$58.98M
YoY Change	-2.52%	5.42%	3.81%
% of Operating Profit	19.41%
Other Income/Expense, Net	$2.777M	$180.0K	$5.291M
YoY Change	118.15%	-60.44%	99.51%
Pretax Income	$61.02M	-$56.34M	-$209.2M
YoY Change	-198.87%	1.54%	-10.45%
Income Tax	$0.00		$0.00
% Of Pretax Income	0.0%
Net Earnings	$61.02M	-$56.34M	-$209.2M
YoY Change	-198.87%	1.54%	-10.45%
Net Earnings / Revenue	44.3%	-174.71%	-179.87%
Basic Earnings Per Share	$0.36		-$2.03
Diluted Earnings Per Share	$0.34	-$0.50	-$2.03
COMMON SHARES
Basic Shares Outstanding	185.1M shares	113.7M shares	103.1M shares
Diluted Shares Outstanding	189.6M shares		103.1M shares

Balance Sheet

Concept	2024 Q1	2023 Q4	2023
SHORT-TERM ASSETS
Cash & Short-Term Investments	$226.6M	$82.25M	$82.25M
YoY Change	39.59%	-50.71%	-50.71%
Cash & Equivalents	$226.6M	$82.25M	$82.25M
Short-Term Investments		$0.00	$0.00
Other Short-Term Assets	$11.29M	$4.700M	$4.700M
YoY Change	-9.68%	-56.85%	-56.85%
Inventory	$73.10M	$65.62M	$65.62M
Prepaid Expenses
Receivables	$54.61M	$48.49M	$48.49M
Other Receivables	$0.00	$0.00	$0.00
Total Short-Term Assets	$365.6M	$201.1M	$201.1M
YoY Change	45.89%	-18.49%	-18.49%
LONG-TERM ASSETS
Property, Plant & Equipment	$268.0K	$0.00	$4.675M
YoY Change	222.89%	-100.0%	289.58%
Goodwill
YoY Change
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets
YoY Change
Total Long-Term Assets	$7.454M	$4.731M	$4.731M
YoY Change	514.0%	276.67%	276.67%
TOTAL ASSETS
Total Short-Term Assets	$365.6M	$201.1M	$201.1M
Total Long-Term Assets	$7.454M	$4.731M	$4.731M
Total Assets	$373.1M	$205.8M	$205.8M
YoY Change	48.15%	-17.0%	-17.0%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$28.43M	$31.72M	$31.72M
YoY Change	66.62%	37.66%	37.66%
Accrued Expenses	$63.24M	$64.28M	$64.28M
YoY Change	60.75%	56.77%	56.77%
Deferred Revenue	$29.35M	$25.40M
YoY Change	141.42%	624.32%
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due
YoY Change
Total Short-Term Liabilities	$164.5M	$156.2M	$156.2M
YoY Change	72.29%	69.24%	69.24%
LONG-TERM LIABILITIES
Long-Term Debt	$262.0M	$261.6M	$261.6M
YoY Change	0.66%	0.65%	0.65%
Other Long-Term Liabilities	$240.8M	$243.0M	$243.0M
YoY Change	6.71%	10.69%	10.69%
Total Long-Term Liabilities	$502.8M	$504.6M	$504.6M
YoY Change	3.47%	5.25%	5.25%
TOTAL LIABILITIES
Total Short-Term Liabilities	$164.5M	$156.2M	$156.2M
Total Long-Term Liabilities	$502.8M	$504.6M	$504.6M
Total Liabilities	$667.4M	$660.8M	$660.8M
YoY Change	14.77%	15.58%	15.58%
SHAREHOLDERS EQUITY
Retained Earnings	-$1.488B	-$1.549B
YoY Change	6.17%	15.62%
Common Stock	$188.0K	$118.0K
YoY Change	116.09%	57.33%
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	-$294.3M	-$455.0M	-$455.0M
YoY Change
Total Liabilities & Shareholders Equity	$373.1M	$205.8M	$205.8M
YoY Change	48.15%	-17.0%	-17.0%

Cashflow Statement

Concept	2024 Q1	2023 Q4	2023
OPERATING ACTIVITIES
Net Income	$61.02M	-$56.34M	-$209.2M
YoY Change	-198.87%	1.54%	-10.45%
Depreciation, Depletion And Amortization	$0.00	$6.000K	$200.0K
YoY Change	-100.0%	-93.48%	-60.0%
Cash From Operating Activities	$53.83M	-$37.06M	-$135.5M
YoY Change	-199.03%	-12.75%	-22.5%
INVESTING ACTIVITIES
Capital Expenditures	$73.00K
YoY Change
Acquisitions
YoY Change
Other Investing Activities	$0.00	$0.00	$42.50M
YoY Change	-100.0%	-100.0%	424.43%
Cash From Investing Activities	-$73.00K	$0.00	$42.50M
YoY Change	-100.29%	-100.0%	424.43%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			$4.448M
YoY Change			-95.1%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	$90.61M	4.471M	$50.46M
YoY Change	83.07%	-114.73%	54.76%
NET CHANGE
Cash From Operating Activities	$53.83M	-37.06M	-$135.5M
Cash From Investing Activities	-$73.00K	0.000	$42.50M
Cash From Financing Activities	$90.61M	4.471M	$50.46M
Net Change In Cash	$144.4M	-32.58M	-$42.53M
YoY Change	616.93%	-61.49%	-68.29%
FREE CASH FLOW
Cash From Operating Activities	$53.83M	-$37.06M	-$135.5M
Capital Expenditures	$73.00K
Free Cash Flow	$53.76M
YoY Change	-198.89%

Facts In Submission

Frame	Concept Type	Concept / XBRL Key	Value	Unit
CY2023	dei	Entity Central Index Key EntityCentralIndexKey	0001434868
CY2023	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2023
CY2023	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2023	dei	Amendment Flag AmendmentFlag	false
CY2023	dei	Document Annual Report DocumentAnnualReport	true
CY2023	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--12-31
CY2023	dei	Document Transition Report DocumentTransitionReport	false
CY2023	dei	Entity File Number EntityFileNumber	001-35986
CY2023	dei	Entity Registrant Name EntityRegistrantName	Esperion Therapeutics, Inc.
CY2023	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	DE
CY2023	dei	Entity Tax Identification Number EntityTaxIdentificationNumber	26-1870780
CY2023	dei	Entity Address Address Line1 EntityAddressAddressLine1	3891 Ranchero Drive, Suite 150
CY2023	dei	Entity Address City Or Town EntityAddressCityOrTown	Ann Arbor
CY2023	dei	Entity Address State Or Province EntityAddressStateOrProvince	MI
CY2023	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	48108
CY2023	dei	City Area Code CityAreaCode	734
CY2023	dei	Local Phone Number LocalPhoneNumber	887-3903
CY2023	dei	Security12b Title Security12bTitle	Common Stock, $0.001 par value
CY2023	dei	Trading Symbol TradingSymbol	ESPR
CY2023	dei	Security Exchange Name SecurityExchangeName	NASDAQ
CY2023	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2023	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2023	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2023	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2023	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2023	dei	Entity Small Business EntitySmallBusiness	true
CY2023	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	false
CY2023	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2023	dei	Document Fin Stmt Error Correction Flag DocumentFinStmtErrorCorrectionFlag	false
CY2023	dei	Entity Shell Company EntityShellCompany	false
CY2023Q2	dei	Entity Public Float EntityPublicFloat	142500000	usd
CY2024Q1	dei	Entity Common Stock Shares Outstanding EntityCommonStockSharesOutstanding	185052705	shares
CY2023Q4	ecd	Rule10b51 Arr Trmntd Flag Rule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Rule10b51 Arr Adopted Flag Rule10b51ArrAdoptedFlag	false
CY2023Q4	ecd	Non Rule10b51 Arr Trmntd Flag NonRule10b51ArrTrmntdFlag	false
CY2023Q4	ecd	Non Rule10b51 Arr Adopted Flag NonRule10b51ArrAdoptedFlag	false
CY2023	dei	Auditor Name AuditorName	Ernst & Young LLP
CY2023	dei	Auditor Location AuditorLocation	Detroit, Michigan
CY2023	dei	Auditor Firm AuditorFirmId	42
CY2023Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	82248000	usd
CY2022Q4	us-gaap	Cash And Cash Equivalents At Carrying Value CashAndCashEquivalentsAtCarryingValue	124775000	usd
CY2023Q4	us-gaap	Short Term Investments ShortTermInvestments	0	usd
CY2022Q4	us-gaap	Short Term Investments ShortTermInvestments	42086000	usd
CY2023Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	48494000	usd
CY2022Q4	us-gaap	Accounts Receivable Net Current AccountsReceivableNetCurrent	33729000	usd
CY2023Q4	us-gaap	Inventory Net InventoryNet	65623000	usd
CY2022Q4	us-gaap	Inventory Net InventoryNet	35201000	usd
CY2023Q4	espr	Prepaid Clinical Development Costs Current PrepaidClinicalDevelopmentCostsCurrent	193000	usd
CY2022Q4	espr	Prepaid Clinical Development Costs Current PrepaidClinicalDevelopmentCostsCurrent	1026000	usd
CY2023Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	4507000	usd
CY2022Q4	us-gaap	Prepaid Expense And Other Assets Current PrepaidExpenseAndOtherAssetsCurrent	9866000	usd
CY2023Q4	us-gaap	Assets Current AssetsCurrent	201065000	usd
CY2022Q4	us-gaap	Assets Current AssetsCurrent	246683000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	0	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	164000	usd
CY2023Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	4675000	usd
CY2022Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	1036000	usd
CY2023Q4	us-gaap	Intangible Assets Net Including Goodwill IntangibleAssetsNetIncludingGoodwill	56000	usd
CY2022Q4	us-gaap	Intangible Assets Net Including Goodwill IntangibleAssetsNetIncludingGoodwill	56000	usd
CY2023Q4	us-gaap	Assets Assets	205796000	usd
CY2022Q4	us-gaap	Assets Assets	247939000	usd
CY2023Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	31718000	usd
CY2022Q4	us-gaap	Accounts Payable Current AccountsPayableCurrent	23040000	usd
CY2023Q4	espr	Accrued Clinical Development Costs Current AccruedClinicalDevelopmentCostsCurrent	3441000	usd
CY2022Q4	espr	Accrued Clinical Development Costs Current AccruedClinicalDevelopmentCostsCurrent	5426000	usd
CY2023Q4	espr	Accrued Variable Consideration Current AccruedVariableConsiderationCurrent	34284000	usd
CY2022Q4	espr	Accrued Variable Consideration Current AccruedVariableConsiderationCurrent	21987000	usd
CY2023Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	24998000	usd
CY2022Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	13204000	usd
CY2023Q4	espr	Revenue Interest Liability Current RevenueInterestLiabilityCurrent	34828000	usd
CY2022Q4	espr	Revenue Interest Liability Current RevenueInterestLiabilityCurrent	24760000	usd
CY2023Q4	us-gaap	Contract With Customer Liability Current ContractWithCustomerLiabilityCurrent	25402000	usd
CY2022Q4	us-gaap	Contract With Customer Liability Current ContractWithCustomerLiabilityCurrent	3507000	usd
CY2023Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1553000	usd
CY2022Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	384000	usd
CY2023Q4	us-gaap	Liabilities Current LiabilitiesCurrent	156224000	usd
CY2022Q4	us-gaap	Liabilities Current LiabilitiesCurrent	92308000	usd
CY2023Q4	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	261596000	usd
CY2022Q4	us-gaap	Convertible Long Term Notes Payable ConvertibleLongTermNotesPayable	259899000	usd
CY2023Q4	espr	Revenue Interest Liability Noncurrent RevenueInterestLiabilityNoncurrent	239950000	usd
CY2022Q4	espr	Revenue Interest Liability Noncurrent RevenueInterestLiabilityNoncurrent	218845000	usd
CY2023Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	3020000	usd
CY2022Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	665000	usd
CY2023Q4	us-gaap	Liabilities Liabilities	660790000	usd
CY2022Q4	us-gaap	Liabilities Liabilities	571717000	usd
CY2023Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2022Q4	us-gaap	Commitments And Contingencies CommitmentsAndContingencies		usd
CY2022Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2023Q4	us-gaap	Preferred Stock Par Or Stated Value Per Share PreferredStockParOrStatedValuePerShare	0.001
CY2022Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2023Q4	us-gaap	Preferred Stock Shares Authorized PreferredStockSharesAuthorized	5000000	shares
CY2022Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2023Q4	us-gaap	Preferred Stock Shares Outstanding PreferredStockSharesOutstanding	0	shares
CY2022Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q4	us-gaap	Preferred Stock Shares Issued PreferredStockSharesIssued	0	shares
CY2023Q4	us-gaap	Preferred Stock Value PreferredStockValue	0	usd
CY2022Q4	us-gaap	Preferred Stock Value PreferredStockValue	0	usd
CY2022Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2023Q4	us-gaap	Common Stock Par Or Stated Value Per Share CommonStockParOrStatedValuePerShare	0.001
CY2023Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	480000000	shares
CY2022Q4	us-gaap	Common Stock Shares Authorized CommonStockSharesAuthorized	240000000	shares
CY2023Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	120204513	shares
CY2022Q4	us-gaap	Common Stock Shares Issued CommonStockSharesIssued	76564396	shares
CY2023Q4	us-gaap	Common Stock Value CommonStockValue	118000	usd
CY2022Q4	us-gaap	Common Stock Value CommonStockValue	75000	usd
CY2023Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	1149170000	usd
CY2022Q4	us-gaap	Additional Paid In Capital AdditionalPaidInCapital	1071183000	usd
CY2022Q4	us-gaap	Treasury Stock Common Shares TreasuryStockCommonShares	1994198	shares
CY2023Q4	us-gaap	Treasury Stock Common Shares TreasuryStockCommonShares	1994198	shares
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CY2022Q4	us-gaap	Treasury Stock Common Value TreasuryStockCommonValue	54998000	usd
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CY2022Q4	us-gaap	Retained Earnings Accumulated Deficit RetainedEarningsAccumulatedDeficit	-1340036000	usd
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CY2022Q4	us-gaap	Liabilities And Stockholders Equity LiabilitiesAndStockholdersEquity	247939000	usd
CY2023	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	116334000	usd
CY2022	us-gaap	Revenue From Contract With Customer Excluding Assessed Tax RevenueFromContractWithCustomerExcludingAssessedTax	75475000	usd
CY2023	us-gaap	Other Cost And Expense Operating OtherCostAndExpenseOperating	43267000	usd
CY2022	us-gaap	Other Cost And Expense Operating OtherCostAndExpenseOperating	26967000	usd
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CY2022	us-gaap	Interest Expense InterestExpense	56810000	usd
CY2023	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	5291000	usd
CY2022	us-gaap	Other Nonoperating Income Expense OtherNonoperatingIncomeExpense	2652000	usd
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CY2022	us-gaap	Net Income Loss NetIncomeLoss	-233659000	usd
CY2023	us-gaap	Earnings Per Share Basic EarningsPerShareBasic	-2.03
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CY2022	us-gaap	Weighted Average Number Of Shares Outstanding Basic WeightedAverageNumberOfSharesOutstandingBasic	66407242	shares
CY2022	us-gaap	Weighted Average Number Of Diluted Shares Outstanding WeightedAverageNumberOfDilutedSharesOutstanding	66407242	shares
CY2023	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	2000	usd
CY2022	us-gaap	Other Comprehensive Income Availableforsale Securities Adjustment Net Of Tax Portion Attributable To Parent OtherComprehensiveIncomeAvailableforsaleSecuritiesAdjustmentNetOfTaxPortionAttributableToParent	29000	usd
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CY2022	us-gaap	Depreciation Depreciation	500000	usd
CY2023	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	412000	usd
CY2022	us-gaap	Accretion Amortization Of Discounts And Premiums Investments AccretionAmortizationOfDiscountsAndPremiumsInvestments	-279000	usd
CY2023	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	1697000	usd
CY2022	us-gaap	Amortization Of Financing Costs And Discounts AmortizationOfFinancingCostsAndDiscounts	1621000	usd
CY2023	espr	Non Cash Interest Expense Related To Revenue Interest Liability NonCashInterestExpenseRelatedToRevenueInterestLiability	46679000	usd
CY2022	espr	Non Cash Interest Expense Related To Revenue Interest Liability NonCashInterestExpenseRelatedToRevenueInterestLiability	44590000	usd
CY2023	us-gaap	Share Based Compensation ShareBasedCompensation	11958000	usd
CY2022	us-gaap	Share Based Compensation ShareBasedCompensation	15215000	usd
CY2023	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	14765000	usd
CY2022	us-gaap	Increase Decrease In Accounts Receivable IncreaseDecreaseInAccountsReceivable	10795000	usd
CY2023	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-6192000	usd
CY2022	us-gaap	Increase Decrease In Prepaid Deferred Expense And Other Assets IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets	-1419000	usd
CY2023	us-gaap	Increase Decrease In Contract With Customer Liability IncreaseDecreaseInContractWithCustomerLiability	21895000	usd
CY2022	us-gaap	Increase Decrease In Contract With Customer Liability IncreaseDecreaseInContractWithCustomerLiability	-2810000	usd
CY2023	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	30422000	usd
CY2022	us-gaap	Increase Decrease In Inventories IncreaseDecreaseInInventories	807000	usd
CY2023	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	8678000	usd
CY2022	us-gaap	Increase Decrease In Accounts Payable IncreaseDecreaseInAccountsPayable	5603000	usd
CY2023	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	22097000	usd
CY2022	us-gaap	Increase Decrease In Other Accrued Liabilities IncreaseDecreaseInOtherAccruedLiabilities	4017000	usd
CY2023	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-135487000	usd
CY2022	us-gaap	Net Cash Provided By Used In Operating Activities NetCashProvidedByUsedInOperatingActivities	-174827000	usd
CY2023	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	0	usd
CY2022	us-gaap	Payments To Acquire Investments PaymentsToAcquireInvestments	59897000	usd
CY2023	us-gaap	Proceeds From Sale And Maturity Of Available For Sale Securities ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities	42500000	usd
CY2022	us-gaap	Proceeds From Sale And Maturity Of Available For Sale Securities ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities	68001000	usd
CY2023	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	42500000	usd
CY2022	us-gaap	Net Cash Provided By Used In Investing Activities NetCashProvidedByUsedInInvestingActivities	8104000	usd
CY2023	espr	Proceeds From Issuance Of Common Stock And Warrants ProceedsFromIssuanceOfCommonStockAndWarrants	52428000	usd
CY2022	espr	Proceeds From Issuance Of Common Stock And Warrants ProceedsFromIssuanceOfCommonStockAndWarrants	0	usd
CY2023	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	4448000	usd
CY2022	us-gaap	Proceeds From Issuance Of Common Stock ProceedsFromIssuanceOfCommonStock	90849000	usd
CY2023	us-gaap	Proceeds From Warrant Exercises ProceedsFromWarrantExercises	9069000	usd
CY2022	us-gaap	Proceeds From Warrant Exercises ProceedsFromWarrantExercises	0	usd
CY2023	espr	Proceeds From Pre Funded Warrant Exercises ProceedsFromPreFundedWarrantExercises	21000	usd
CY2022	espr	Proceeds From Pre Funded Warrant Exercises ProceedsFromPreFundedWarrantExercises	0	usd
CY2023	espr	Payments From Revenue Interest Purchase Agreement PaymentsFromRevenueInterestPurchaseAgreement	15506000	usd
CY2022	espr	Payments From Revenue Interest Purchase Agreement PaymentsFromRevenueInterestPurchaseAgreement	8024000	usd
CY2023	espr	Repayments Of Revenue Interest Liability Principal RepaymentsOfRevenueInterestLiabilityPrincipal	0	usd
CY2022	espr	Repayments Of Revenue Interest Liability Principal RepaymentsOfRevenueInterestLiabilityPrincipal	50000000	usd
CY2023	espr	Payment For Other Issuance Costs PaymentForOtherIssuanceCosts	0	usd
CY2022	espr	Payment For Other Issuance Costs PaymentForOtherIssuanceCosts	219000	usd
CY2023	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	50460000	usd
CY2022	us-gaap	Net Cash Provided By Used In Financing Activities NetCashProvidedByUsedInFinancingActivities	32606000	usd
CY2023	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-42527000	usd
CY2022	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents Period Increase Decrease Including Exchange Rate Effect CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect	-134117000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	124775000	usd
CY2021Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	258892000	usd
CY2023Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	82248000	usd
CY2022Q4	us-gaap	Cash Cash Equivalents Restricted Cash And Restricted Cash Equivalents CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	124775000	usd
CY2023	espr	Common Stock Issuance Costs Incurred Not Yet Paid CommonStockIssuanceCostsIncurredNotYetPaid	635000	usd
CY2022	espr	Common Stock Issuance Costs Incurred Not Yet Paid CommonStockIssuanceCostsIncurredNotYetPaid	1000	usd
CY2023	espr	Non Cash Right Of Use Asset NonCashRightOfUseAsset	115000	usd
CY2022	espr	Non Cash Right Of Use Asset NonCashRightOfUseAsset	5000	usd
CY2020	espr	Number Of Products Approved NumberOfProductsApproved	2	product
CY2019Q3	espr	Estimated Number Of Study Patients EstimatedNumberOfStudyPatients	14000	patient
CY2023	us-gaap	Use Of Estimates UseOfEstimates	<div style="margin-bottom:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Use of Estimates</span></div><div style="margin-bottom:12pt;text-indent:18pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:400;line-height:120%">The preparation of financial statements in accordance with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, net revenues, expenses and related disclosures. Actual results could differ from those estimates.</span></div>
CY2021Q4	us-gaap	Restricted Cash RestrictedCash	50000000	usd
CY2022Q4	espr	One Time Partial Call OneTimePartialCall	50000000	usd
CY2023	us-gaap	Advertising Expense AdvertisingExpense	15600000	usd
CY2022	us-gaap	Advertising Expense AdvertisingExpense	11300000	usd
CY2023	us-gaap	Concentration Risk Credit Risk ConcentrationRiskCreditRisk	<div style="margin-bottom:12pt"><span style="color:#000000;font-family:'Times New Roman',sans-serif;font-size:10pt;font-weight:700;line-height:120%">Concentration of Credit Risk</span></div>Cash, cash equivalents, and investments 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. The Company enters into a limited number of distribution agreements with distributors and specialty pharmacies. The Company's net product sales are with these customers. As of December 31, 2023, eleven customers accounted for all of the Company's net trade receivables and as of December 31, 2022 eleven customers accounted for all the Company's net trade receivables. As of December 31, 2023, three customers hold approximately 96% of the Company's trade receivables associated with net product sales and accounted for approximately 95% of gross sales of NEXLETOL and NEXLIZET in 2023.
CY2023	us-gaap	Number Of Operating Segments NumberOfOperatingSegments	1	segment
CY2023	us-gaap	Asset Impairment Charges AssetImpairmentCharges	0	usd
CY2023	espr	Number Of Sources Of Revenue NumberOfSourcesOfRevenue	2	revenue_source
CY2023Q4	us-gaap	Inventory Raw Materials Net Of Reserves InventoryRawMaterialsNetOfReserves	61890000	usd
CY2022Q4	us-gaap	Inventory Raw Materials Net Of Reserves InventoryRawMaterialsNetOfReserves	26558000	usd
CY2023Q4	us-gaap	Inventory Work In Process Net Of Reserves InventoryWorkInProcessNetOfReserves	1728000	usd
CY2022Q4	us-gaap	Inventory Work In Process Net Of Reserves InventoryWorkInProcessNetOfReserves	6548000	usd
CY2023Q4	us-gaap	Inventory Finished Goods Net Of Reserves InventoryFinishedGoodsNetOfReserves	2005000	usd
CY2022Q4	us-gaap	Inventory Finished Goods Net Of Reserves InventoryFinishedGoodsNetOfReserves	2095000	usd
CY2023Q4	us-gaap	Inventory Net InventoryNet	65623000	usd
CY2022Q4	us-gaap	Inventory Net InventoryNet	35201000	usd
CY2023Q2	espr	Potential Proceeds From Partner Milestone Payments PotentialProceedsFromPartnerMilestonePayments	300000000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	2012000	usd
CY2022Q4	us-gaap	Property Plant And Equipment Gross PropertyPlantAndEquipmentGross	2715000	usd
CY2023Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2012000	usd
CY2022Q4	us-gaap	Accumulated Depreciation Depletion And Amortization Property Plant And Equipment AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment	2551000	usd
CY2023Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	0	usd
CY2022Q4	us-gaap	Property Plant And Equipment Net PropertyPlantAndEquipmentNet	164000	usd
CY2023	us-gaap	Depreciation Depreciation	200000	usd
CY2022	us-gaap	Depreciation Depreciation	500000	usd
CY2023Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	10769000	usd
CY2022Q4	us-gaap	Accrued Employee Benefits Current AccruedEmployeeBenefitsCurrent	9053000	usd
CY2023Q4	espr	Accrued Legal Fees Current AccruedLegalFeesCurrent	9202000	usd
CY2022Q4	espr	Accrued Legal Fees Current AccruedLegalFeesCurrent	186000	usd
CY2023Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	2712000	usd
CY2022Q4	us-gaap	Accrued Professional Fees Current AccruedProfessionalFeesCurrent	2361000	usd
CY2023Q4	us-gaap	Interest Payable Current InterestPayableCurrent	1325000	usd
CY2022Q4	us-gaap	Interest Payable Current InterestPayableCurrent	1325000	usd
CY2023Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	990000	usd
CY2022Q4	us-gaap	Other Liabilities Current OtherLiabilitiesCurrent	279000	usd
CY2023Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	24998000	usd
CY2022Q4	us-gaap	Other Accrued Liabilities Current OtherAccruedLiabilitiesCurrent	13204000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	68847000	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	0	usd
CY2023Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	0	usd
CY2023Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	68847000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Amortized Cost Basis AvailableForSaleDebtSecuritiesAmortizedCostBasis	152562000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Gain Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax	3000	usd
CY2022Q4	us-gaap	Available For Sale Debt Securities Accumulated Gross Unrealized Loss Before Tax AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax	5000	usd
CY2022Q4	us-gaap	Available For Sale Securities Debt Securities AvailableForSaleSecuritiesDebtSecurities	152560000	usd
CY2022	espr	Fair Value Measurement Asset Transfers Between Levels FairValueMeasurementAssetTransfersBetweenLevels	0	usd
CY2022	espr	Fair Value Measurement Liability Transfers Between Levels FairValueMeasurementLiabilityTransfersBetweenLevels	0	usd
CY2023	espr	Fair Value Measurement Asset Transfers Between Levels FairValueMeasurementAssetTransfersBetweenLevels	0	usd
CY2023	espr	Fair Value Measurement Liability Transfers Between Levels FairValueMeasurementLiabilityTransfersBetweenLevels	0	usd
CY2022Q4	espr	One Time Partial Call OneTimePartialCall	50000000	usd
CY2023Q4	espr	Revenue Interest Payments Redemption Percentage RevenueInterestPaymentsRedemptionPercentage	2.25
CY2023Q4	espr	Revenue Interest Payments Redemption Value RevenueInterestPaymentsRedemptionValue	400000000	usd
CY2023Q4	espr	Revenue Interest Payments Remaining Redemption Value RevenueInterestPaymentsRemainingRedemptionValue	372600000	usd
CY2020Q4	us-gaap	Payments For Derivative Instrument Financing Activities PaymentsForDerivativeInstrumentFinancingActivities	46000000	usd
CY2020Q4	us-gaap	Payments For Repurchase Of Common Stock PaymentsForRepurchaseOfCommonStock	55000000	usd
CY2020Q4	us-gaap	Payments For Derivative Instrument Financing Activities PaymentsForDerivativeInstrumentFinancingActivities	46000000	usd
CY2020Q4	us-gaap	Payments For Repurchase Of Common Stock PaymentsForRepurchaseOfCommonStock	55000000	usd
CY2020Q4	us-gaap	Treasury Stock Shares Acquired TreasuryStockSharesAcquired	1994198	shares
CY2023	us-gaap	Stock Issued During Period Shares Treasury Stock Reissued StockIssuedDuringPeriodSharesTreasuryStockReissued	448698	shares
CY2023Q1	us-gaap	Adjustments To Additional Paid In Capital Stock Issued Issuance Costs AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts	2900000	usd
CY2023Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	36344212	shares
CY2022Q4	us-gaap	Class Of Warrant Or Right Outstanding ClassOfWarrantOrRightOutstanding	36964286	shares
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	3842737	shares
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	27.75
CY2022	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	P4Y10M9D
CY2022Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	1658000	usd
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Gross ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross	1550200	shares
CY2023	us-gaap	Share Based Compensation Arrangements By Share Based Payment Award Options Grants In Period Weighted Average Exercise Price ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice	3.53
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures And Expirations In Period ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriod	1706746	shares
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Forfeitures And Expirations In Period Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageExercisePrice	35.69
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	3686191	shares
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	13.88
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	P7Y5M19D
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	584000	usd
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	3686191	shares
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	13.88
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Outstanding Weighted Average Remaining Contractual Term2 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2	P7Y5M19D
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Outstanding Intrinsic Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue	584000	usd
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Number ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber	1706622	shares
CY2023Q4	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Exercisable Weighted Average Exercise Price ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice	23.99
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Weighted Average Remaining Contractual Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1	P5Y10M2D
CY2023Q4	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Options Exercisable Intrinsic Value1 SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1	20000	usd
CY2022Q4	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	2099000	usd
CY2021Q4	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	2099000	usd
CY2023	us-gaap	Unrecognized Tax Benefits Decreases Resulting From Prior Period Tax Positions UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions	0	usd
CY2022	us-gaap	Unrecognized Tax Benefits Decreases Resulting From Prior Period Tax Positions UnrecognizedTaxBenefitsDecreasesResultingFromPriorPeriodTaxPositions	0	usd
CY2023Q4	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	2099000	usd
CY2022Q4	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	2099000	usd
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate	0.0383
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Risk Free Interest Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate	0.0226
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Dividend Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate	0
CY2023	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	P6Y2M1D
CY2022	us-gaap	Sharebased Compensation Arrangement By Sharebased Payment Award Fair Value Assumptions Expected Term1 SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1	P6Y1M28D
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate	0.79
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions Expected Volatility Rate ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate	0.81
CY2023	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	2.51
CY2022	us-gaap	Share Based Compensation Arrangement By Share Based Payment Award Options Grants In Period Weighted Average Grant Date Fair Value ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue	3.38
CY2023Q4	us-gaap	Employee Service Share Based Compensation Nonvested Awards Total Compensation Cost Not Yet Recognized Stock Options EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognizedStockOptions	6700000	usd
CY2023	us-gaap	Defined Contribution Plan Cost Recognized DefinedContributionPlanCostRecognized	1300000	usd
CY2022	us-gaap	Defined Contribution Plan Cost Recognized DefinedContributionPlanCostRecognized	700000	usd
CY2023	us-gaap	Operating Lease Payments OperatingLeasePayments	1000000	usd
CY2022	us-gaap	Operating Lease Payments OperatingLeasePayments	1300000	usd
CY2023	us-gaap	Operating Lease Cost OperatingLeaseCost	1000000	usd
CY2022	us-gaap	Operating Lease Cost OperatingLeaseCost	1200000	usd
CY2023Q4	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P2Y10M24D
CY2022Q4	us-gaap	Operating Lease Weighted Average Remaining Lease Term1 OperatingLeaseWeightedAverageRemainingLeaseTerm1	P4Y8M12D
CY2023Q4	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.075
CY2022Q4	us-gaap	Operating Lease Weighted Average Discount Rate Percent OperatingLeaseWeightedAverageDiscountRatePercent	0.077
CY2023	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	4500000	usd
CY2022	us-gaap	Right Of Use Asset Obtained In Exchange For Operating Lease Liability RightOfUseAssetObtainedInExchangeForOperatingLeaseLiability	600000	usd
CY2023Q4	espr	Number Of Additional Operating And Finance Leases Not Yet Commenced NumberOfAdditionalOperatingAndFinanceLeasesNotYetCommenced	45	lease
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Next Twelve Months LesseeOperatingLeaseLiabilityPaymentsDueNextTwelveMonths	1838000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Two LesseeOperatingLeaseLiabilityPaymentsDueYearTwo	1811000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Three LesseeOperatingLeaseLiabilityPaymentsDueYearThree	1140000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Four LesseeOperatingLeaseLiabilityPaymentsDueYearFour	169000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due Year Five LesseeOperatingLeaseLiabilityPaymentsDueYearFive	144000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Payments Due LesseeOperatingLeaseLiabilityPaymentsDue	5102000	usd
CY2023Q4	us-gaap	Lessee Operating Lease Liability Undiscounted Excess Amount LesseeOperatingLeaseLiabilityUndiscountedExcessAmount	529000	usd
CY2023Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	4573000	usd
CY2023Q4	us-gaap	Operating Lease Right Of Use Asset OperatingLeaseRightOfUseAsset	4675000	usd
CY2023Q4	us-gaap	Operating Lease Liability Current OperatingLeaseLiabilityCurrent	1553000	usd
CY2023Q4	us-gaap	Operating Lease Liability Noncurrent OperatingLeaseLiabilityNoncurrent	3020000	usd
CY2023Q4	us-gaap	Operating Lease Liability OperatingLeaseLiability	4573000	usd
CY2023	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	usd
CY2022	us-gaap	Income Tax Expense Benefit IncomeTaxExpenseBenefit	0	usd
CY2023Q4	espr	Deferred Tax Assets Net Of Deferred Tax Liabilities Before Valuation Allowance DeferredTaxAssetsNetOfDeferredTaxLiabilitiesBeforeValuationAllowance	395600000	usd
CY2022Q4	espr	Deferred Tax Assets Net Of Deferred Tax Liabilities Before Valuation Allowance DeferredTaxAssetsNetOfDeferredTaxLiabilitiesBeforeValuationAllowance	352100000	usd
CY2023	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.210
CY2022	us-gaap	Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate EffectiveIncomeTaxRateReconciliationAtFederalStatutoryIncomeTaxRate	0.210
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate	-0.002
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Enacted Tax Rate EffectiveIncomeTaxRateReconciliationChangeInEnactedTaxRate	0.005
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense EffectiveIncomeTaxRateReconciliationNondeductibleExpense	-0.002
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Nondeductible Expense EffectiveIncomeTaxRateReconciliationNondeductibleExpense	-0.001
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Prior Year Income Taxes EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes	-0.009
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Prior Year Income Taxes EffectiveIncomeTaxRateReconciliationPriorYearIncomeTaxes	0.036
CY2023	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.197
CY2022	us-gaap	Effective Income Tax Rate Reconciliation Change In Deferred Tax Assets Valuation Allowance EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance	-0.250
CY2023	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.000
CY2022	us-gaap	Effective Income Tax Rate Continuing Operations EffectiveIncomeTaxRateContinuingOperations	0.000
CY2023Q4	us-gaap	Unrecognized Tax Benefits UnrecognizedTaxBenefits	2100000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	258836000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Operating Loss Carryforwards DeferredTaxAssetsOperatingLossCarryforwards	242584000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	25413000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Compensation And Benefits Share Based Compensation Cost DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsShareBasedCompensationCost	26243000	usd
CY2023Q4	espr	Deferred Tax Assets Tax Deferred Expense Capitalized Research And Development DeferredTaxAssetsTaxDeferredExpenseCapitalizedResearchAndDevelopment	37998000	usd
CY2022Q4	espr	Deferred Tax Assets Tax Deferred Expense Capitalized Research And Development DeferredTaxAssetsTaxDeferredExpenseCapitalizedResearchAndDevelopment	26480000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards Research DeferredTaxAssetsTaxCreditCarryforwardsResearch	18887000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Credit Carryforwards Research DeferredTaxAssetsTaxCreditCarryforwardsResearch	18887000	usd
CY2023Q4	us-gaap	Deferred Tax Asset Interest Carryforward DeferredTaxAssetInterestCarryforward	43239000	usd
CY2022Q4	us-gaap	Deferred Tax Asset Interest Carryforward DeferredTaxAssetInterestCarryforward	29979000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Other DeferredTaxAssetsTaxDeferredExpenseOther	12362000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Tax Deferred Expense Other DeferredTaxAssetsTaxDeferredExpenseOther	8340000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	396735000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Gross DeferredTaxAssetsGross	352513000	usd
CY2023Q4	us-gaap	Deferred Tax Liabilities Other DeferredTaxLiabilitiesOther	1154000	usd
CY2022Q4	us-gaap	Deferred Tax Liabilities Other DeferredTaxLiabilitiesOther	400000	usd
CY2023Q4	us-gaap	Deferred Income Tax Liabilities DeferredIncomeTaxLiabilities	1154000	usd
CY2022Q4	us-gaap	Deferred Income Tax Liabilities DeferredIncomeTaxLiabilities	400000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	395581000	usd
CY2022Q4	us-gaap	Deferred Tax Assets Valuation Allowance DeferredTaxAssetsValuationAllowance	352113000	usd
CY2023Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	0	usd
CY2022Q4	us-gaap	Deferred Tax Assets Liabilities Net DeferredTaxAssetsLiabilitiesNet	0	usd
CY2023	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	51907426	shares
CY2022	us-gaap	Antidilutive Securities Excluded From Computation Of Earnings Per Share Amount AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount	51570226	shares
CY2023Q2	espr	Potential Proceeds From Partner Milestone Payments PotentialProceedsFromPartnerMilestonePayments	300000000	usd

Files In Submission

Name	View Source	Status
espr-20231231_cal.xml	Edgar Link	unprocessable
espr-20231231_lab.xml	Edgar Link	unprocessable
espr-20231231_pre.xml	Edgar Link	unprocessable
0001628280-24-007066-index-headers.html	Edgar Link	pending
0001628280-24-007066-index.html	Edgar Link	pending
0001628280-24-007066.txt	Edgar Link	pending
0001628280-24-007066-xbrl.zip	Edgar Link	pending
a971compensationrecoverypo.htm	Edgar Link	pending
espr-20231231.htm	Edgar Link	pending
espr-20231231.xsd	Edgar Link	pending
espr-20231231_g1.jpg	Edgar Link	pending
ex-231q42023.htm	Edgar Link	pending
ex-311q42023.htm	Edgar Link	pending
ex-312q42023.htm	Edgar Link	pending
ex-321q42023.htm	Edgar Link	pending
exhibit44.htm	Edgar Link	pending
Financial_Report.xlsx	Edgar Link	pending
MetaLinks.json	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
FilingSummary.xml	Edgar Link	unprocessable
espr-20231231_htm.xml	Edgar Link	completed
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
R38.htm	Edgar Link	pending
R39.htm	Edgar Link	pending
R4.htm	Edgar Link	pending
R40.htm	Edgar Link	pending
R41.htm	Edgar Link	pending
R42.htm	Edgar Link	pending
R43.htm	Edgar Link	pending
R44.htm	Edgar Link	pending
R45.htm	Edgar Link	pending
R46.htm	Edgar Link	pending
R47.htm	Edgar Link	pending
R48.htm	Edgar Link	pending
R49.htm	Edgar Link	pending
R5.htm	Edgar Link	pending
R50.htm	Edgar Link	pending
R51.htm	Edgar Link	pending
R52.htm	Edgar Link	pending
R53.htm	Edgar Link	pending
R54.htm	Edgar Link	pending
R55.htm	Edgar Link	pending
R56.htm	Edgar Link	pending
R57.htm	Edgar Link	pending
R58.htm	Edgar Link	pending
R59.htm	Edgar Link	pending
R6.htm	Edgar Link	pending
R60.htm	Edgar Link	pending
R61.htm	Edgar Link	pending
R62.htm	Edgar Link	pending
R63.htm	Edgar Link	pending
R64.htm	Edgar Link	pending
R65.htm	Edgar Link	pending
R66.htm	Edgar Link	pending
R67.htm	Edgar Link	pending
R68.htm	Edgar Link	pending
R69.htm	Edgar Link	pending
R7.htm	Edgar Link	pending
R70.htm	Edgar Link	pending
R71.htm	Edgar Link	pending
R72.htm	Edgar Link	pending
R8.htm	Edgar Link	pending
R9.htm	Edgar Link	pending
report.css	Edgar Link	pending
Show.js	Edgar Link	pending
espr-20231231_def.xml	Edgar Link	unprocessable

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$ESPR
Esperion Therapeutics Inc Stock $espr

2024 Q1 Form 10-K Financial Statement

#000162828024007066 Filed on February 27, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESPR Esperion Therapeutics Inc Stock $espr

2024 Q1 Form 10-K Financial Statement

#000162828024007066 Filed on February 27, 2024

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$ESPR
Esperion Therapeutics Inc Stock $espr