Component: (Network and Table)
Network
00100 - Statement - Condensed Balance Sheets
(http://www.esperion.com/role/StatementCondensedBalanceSheets)
Table(Implied)
Slicers (applies to each fact value in each table cell)
Reporting Entity [Axis]0001434868 (http://www.sec.gov/CIK)
Balance SheetsPeriod [Axis]
2016-12-31
2015-12-31
Balance Sheets
 
 
Assets
 
 
Current assets:
 
 
Cash and cash equivalents
38,165,000  
77,336,000  
Short-term investments
173,418,000  
134,925,000  
Prepaid clinical development costs
560,000  
888,000  
Other prepaid and current assets
1,434,000  
1,245,000  
Total current assets
213,577,000  
 
214,394,000  
 
Property and equipment, net
674,000  
807,000  
Intangible assets
56,000  
56,000  
Long-term investments
30,906,000  
80,315,000  
Total assets
245,213,000  
 
295,572,000  
 
Liabilities and stockholders' equity
 
 
Current liabilities:
 
 
Accounts payable
4,595,000  
707,000  
Current portion of long-term debt
1,709,000  
1,604,000  
Accrued clinical development costs
8,138,000  
2,191,000  
Other accrued liabilities
1,147,000  
1,123,000  
Total current liabilities
15,589,000  
 
5,625,000  
 
Long-term debt, net of discount
1,022,000  
2,688,000  
Total liabilities
16,611,000  
 
8,313,000  
 
Commitments and contingencies (Note 5)
xsi:nil  
xsi:nil  
Stockholders' equity:
 
 
Preferred stock, $0.001 par value; 5,000,000 shares authorized as of December 31, 2016 and December 31, 2015; no shares issued or outstanding at December 31, 2016 and December 31, 2015
xsi:nil  
xsi:nil  
Common stock, $0.001 par value; 120,000,000 shares authorized as of December 31, 2016 and December 31, 2015; 22,555,413 shares issued and outstanding at December 31, 2016 and 22,518,907 shares issued and 22,516,508 outstanding at December 31, 2015
23,000  
23,000  
Additional paid-in capital
457,951,000  
441,940,000  
Accumulated other comprehensive loss
(172,000) 
(482,000) 
Accumulated deficit
(229,200,000) 
(154,222,000) 
Total stockholders' equity
228,602,000  
 
287,259,000  
 
Total liabilities and stockholders' equity
245,213,000  
 
295,572,000