{"schema_version":"secwatch.filing_event.v1","accession":"0001628280-26-044260","form_type":"8-K/A","ticker":"ESPR","cik":"0001434868","company_name":"Esperion Therapeutics, Inc.","filed_at":"2026-06-18T20:04:56+00:00","discovered_at":"2026-06-18T20:06:00.319352+00:00","generated_at":"2026-06-18T20:11:36.152075+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.7,"calibrated_materiality_score":0.7,"confidence":"high","headline":"Esperion acquires Corstasis for $83.4M, financed via $25M loan and $50M royalty sale","bullets":["Total acquisition cost $83.4M: $77.5M cash to Corstasis plus $5.9M direct transaction costs.","Acquired developed product intangible Enbumyst valued at $77.1M, amortized over 10 years.","Financing: $25M term loan at 9.75% (effective ~10.5%) and $50M royalty sale to Athyrium with $100M cap.","Pro forma net loss for 2025 increases to $47.1M from $22.7M historical; no goodwill recognized."],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-044260","json":"https://secwatch.observer/filing/0001628280-26-044260.json","markdown":"https://secwatch.observer/filing/0001628280-26-044260.md","text":"https://secwatch.observer/filing/0001628280-26-044260.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1434868/000162828026044260/0001628280-26-044260-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1434868/000162828026044260/espr-20260402.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-18T20:11:36.152075+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}