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Esperion TherapeuticsESPR -0.31%62 Net Current Asset Value is $-1.21 as of Mar. 2026. GuruFocus rates ESPR with a GF Score™ of 62/100 and a GF Value™ of $2.30 (Significantly Overvalued). The stock has 6 warning signs investors should review. Among 607 Drug Manufacturers companies, Esperion Therapeutics ranks worse than 164744.48% on this metric.
In calculating the Net Current Asset Value (NCAV), Benjamin Graham means a company's current assets (such as cash, marketable securities, and inventories) minus its total liabilities (including preferred stock, minority interest, and long-term debt).
Esperion Therapeutics's net current asset value per share for the quarter that ended in Mar. 2026 was $-1.21.
The historical rank and industry rank for Esperion Therapeutics's Net Current Asset Value or its related term are showing as below:
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of Esperion Therapeutics was 1239.00. The lowest was 1.12. And the median was 9.44.
ESPR's Price-to-Net-Current-Asset-Value is not ranked *
in the Drug Manufacturers industry.
Industry Median: 5.75 * Ranked among companies with meaningful Price-to-Net-Current-Asset-Value only.
Esperion Therapeutics (NAS:ESPR) Net Current Asset Value Explanation
Benjamin Graham first discussed net current asset value (NCAV) in the 1934 edition of "Security Analysis", which he coauthored with David Dodd. In the book, (net) current asset value is defined as:" current assets alone, minus all liabilities and claims ahead of the issue."
The common definition of NCAV is: NCAV = current assets – [total liabilities + minority interest + preferred stock]
Net current assets exclude not only the intangible assets but also the fixed and miscellaneous assets. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. In "Security Analysis", preferred stock is dubbed "an imperfect creditorship position" that is best placed on the balance sheet alongside funded debt.
One research study, covering the years 1970 through 1983 showed that portfolios picked at the beginning of each year, and held for one year, returned 29.4 percent, on average, over the 13-year period, compared to 11.5 percent for the S&P 500 Index. Other studies of Grahams strategy produced similar results.
Benjamin Graham looked for companies whose market values were less than two-thirds of their Net-Net Working Capital. They are collected under our Net-Net screener.
Esperion Therapeutics Net Current Asset Value Related Terms
Esperion Therapeutics Net Current Asset Value Historical Data
* Premium members only.
The historical data trend for Esperion Therapeutics's Net Current Asset Value 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.
Esperion Therapeutics Net Current Asset Value Chart
ESPR vs AMPH, NIKA, BIOA: Net Current Asset Value Comparison
For the Drug Manufacturers - Specialty & Generic subindustry, Esperion Therapeutics's Price-to-Net-Current-Asset-Value, along with its competitors' market caps and Price-to-Net-Current-Asset-Value 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 Price-to-Net-Current-Asset-Value vs Drug Manufacturers Industry
For the Drug Manufacturers industry and Healthcare sector, Esperion Therapeutics's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where Esperion Therapeutics's Price-to-Net-Current-Asset-Value falls into.
* 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.
What does a Net Current Asset Value of $-1.21 mean?
Esperion Therapeutics (ESPR) has a Net Current Asset Value of $-1.21 as of Mar. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Esperion Therapeutics and its competitors. Over the past decade, Esperion Therapeutics' Net Current Asset Value has ranged from 1.12 to 1,239.00. According to the industry distribution chart, Esperion Therapeutics ranks #999999 out of 607 companies in the Drug Manufacturers industry.
Is Esperion Therapeutics' Net Current Asset Value too high?
Esperion Therapeutics' current Net Current Asset Value is $-1.21. Over the past 10 years, this metric has ranged from a low of 1.12 to a high of 1,239.00. Based on the distribution chart, Esperion Therapeutics ranks #999999 out of 607 companies in the Drug Manufacturers industry, which is in the bottom quartile relative to peers. 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' Net Current Asset Value compare to AMPH and NIKA?
According to the Drug Manufacturers industry distribution chart, Esperion Therapeutics ranks #999999 out of 607 companies for Net Current Asset Value. This places Esperion Therapeutics in the lower half of its industry. The industry median Net Current Asset Value is 5.75. Historically, Esperion Therapeutics' own Net Current Asset Value has ranged from 1.12 to 1,239.00 over the past decade. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Current Asset Value for a Drug Manufacturers company?
The median Net Current Asset Value among Drug Manufacturers companies is 5.75, based on 607 companies in the industry. Companies in the top quartile (top 25%) have a Net Current Asset Value significantly above this median, while those in the bottom quartile fall well below. However, Net Current Asset Value should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Net Current Asset Value mean?
A high Net Current Asset Value can signal that a stock is expensive relative to its fundamentals. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on Esperion Therapeutics and its competitors. For the Drug Manufacturers industry, the median Net Current Asset Value is 5.75 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Esperion Therapeutics's current Net Current Asset Value is $-1.21. 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 Net Current Asset Value is $-1.21. 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 Net Current Asset Value calculated?
Net Current Asset Value is calculated from a company's financial statements. For Esperion Therapeutics (ESPR), the current Net Current Asset Value is $-1.21 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:
Net Current Asset Value: $-1.21
GF Value™: $2.30 vs. price of $3.18 (38.3% above fair value)
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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