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Esperion Therapeutics's Days Sales Outstanding for the
three
months ended in Mar. 2026 was 155.23.
Esperion Therapeutics's Days Inventory for the
three
months ended in Mar. 2026 was 276.25.
Esperion Therapeutics's Days Payable for the
three
months ended in Mar. 2026 was 176.14.
Therefore, Esperion Therapeutics's Cash Conversion Cycle (CCC) for the
three
months ended in Mar. 2026 was 255.34.
Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.
Be Aware
CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.
The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.
Esperion Therapeutics Cash Conversion Cycle Related Terms
Esperion Therapeutics Cash Conversion Cycle Historical Data
* Premium members only.
The historical data trend for Esperion Therapeutics's Cash Conversion Cycle can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
ESPR vs AMPH, NIKA, BIOA: Cash Conversion Cycle Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Esperion Therapeutics's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle data, can be viewed below:
* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.
Esperion Therapeutics Cash Conversion Cycle vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Esperion Therapeutics's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where Esperion Therapeutics's Cash Conversion Cycle falls into.
Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.
Cash Conversion Cycle is one of several measures of management effectiveness.
Esperion Therapeutics's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Esperion Therapeutics (ESPR) has a Cash Conversion Cycle of 255.34 as of Mar. 2026. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Esperion Therapeutics and its competitors.
Is Esperion Therapeutics' Cash Conversion Cycle too high?
Esperion Therapeutics' current Cash Conversion Cycle is 255.34. The Drug Manufacturers industry median Cash Conversion Cycle is 146.14. Esperion Therapeutics' value of 255.34 is 74.7% above this industry median. Overall, Esperion Therapeutics has a GF Score™ of 62/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Esperion Therapeutics' Cash Conversion Cycle compare to AMPH and NIKA?
Esperion Therapeutics' Cash Conversion Cycle of 255.34 can be compared against companies in the Drug Manufacturers industry. The industry median Cash Conversion Cycle is 146.14. Esperion Therapeutics' value of 255.34 is 74.7% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Drug Manufacturers company?
The median Cash Conversion Cycle among Drug Manufacturers companies is 146.14, based on 956 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Esperion Therapeutics's current Cash Conversion Cycle of 255.34 is 74.7% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on Esperion Therapeutics and its competitors. For the Drug Manufacturers industry, the median Cash Conversion Cycle is 146.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Esperion Therapeutics's current Cash Conversion Cycle is 255.34. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Esperion Therapeutics stock overvalued right now?
Based on GuruFocus' analysis, Esperion Therapeutics (ESPR) is currently considered Significantly Overvalued. The stock's GF Value™ is $2.30, compared to a current price of $3.18 — trading 38.3% above its estimated fair value. The current Cash Conversion Cycle is 255.34 and 74.7% above the Drug Manufacturers industry median of 146.14. Esperion Therapeutics' overall GF Score™ is 62/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For Esperion Therapeutics (ESPR), the current Cash Conversion Cycle is 255.34 as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Esperion Therapeutics (ESPR) Overvalued in 2026?
Based on GuruFocus' analysis, Esperion Therapeutics stock appears to be overvalued.
The current stock price of $3.18 is trading 38.3% above its estimated GF Value™ of $2.30.
GuruFocus considers Esperion Therapeutics to be Significantly Overvalued.
Key valuation signals for ESPR:
Cash Conversion Cycle: 255.34
GF Value™: $2.30 vs. price of $3.18 (38.3% above fair value)
Industry Position: 74.7% above the Drug Manufacturers median
No single metric tells the full story. See the ESPR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Esperion Therapeutics Inc is a commercial-stage biopharmaceutical company currently focused on bringing new medicines to patients that address unmet medical needs. It has developed and is commercializing U.S. Food and Drug Administration, or FDA, approved oral, once-daily, non-statin medicines for patients who are at risk for cardiovascular disease (or CVD and are struggling with elevated low-density lipoprotein cholesterol, or LDL-C. The Company views its operations and manages its business in one operating segment, which is the business of researching, developing, and commercializing therapies for the treatment of patients with elevated LDL-C. The company depends almost entirely on the success of two products, the bempedoic acid tablet and the bempedoic acid/ezetimibe combination tablet.
62GF Score
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