{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-05T19:51:05.532694+00:00","company":{"ticker":"ETON","cik":1710340,"company_name":"Eton Pharmaceuticals, Inc."},"pagination":{"limit":100,"returned":9,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","facts":[{"fact_type":"debt_financing","fact_key":"d4750439186bfd75c90b7aacae4571c865d95adb","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2026-04-15T23:59:59+00:00","payload":{"counterparty":"SWK Funding LLC","effective_date":"2026-04-09","event":"amendment","instrument_type":"credit_facility","interest_rate_text":"SOFR plus 6.55% with the SOFR floor reduced to 2.75% from the previous 5.0%","item_codes_triggered":["2.03"],"maturity_text":"December 2027","principal_text":null},"claim":"Eton Pharmaceuticals, Inc. amended credit facility with SWK Funding LLC at SOFR plus 6.55% with the SOFR floor reduced to 2.75% from the previous 5.0% maturing December 2027.","evidence_excerpt":"On April 9, 2026, Eton Pharmaceuticals, Inc. (the “Company”) entered into a sixth amendment to its credit agreement (the “SWK Credit Agreement”), by and among the Company and SWK Funding LLC (“SWK”). Under the amended terms of the SWK Credit Agreement, the interest rate was reduced from a Secured Overnight Financing Rate (“SOFR”) plus 6.75% to SOFR plus 6.55% with the SOFR floor reduced to 2.75% from the previous 5.0%.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-26-012381","anchor_url":"https://secwatch.observer/filing/0001437749-26-012381#claim-d4750439186bfd75c90b7aacae4571c865d95adb","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774926012381/0001437749-26-012381-index.htm"},{"fact_type":"material_agreement","fact_key":"4b088c2158f502487d169e9744e3688600a0fe2d","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2026-04-15T23:59:59+00:00","payload":{"action":"amendment","agreement_name":"SWK Credit Agreement","agreement_type":"credit_facility","counterparty":"SWK Funding LLC","effective_date":"2026-04-09","item_codes_triggered":["1.01"],"value_text":null},"claim":"Eton Pharmaceuticals, Inc. amended SWK Credit Agreement with SWK Funding LLC (effective 2026-04-09).","evidence_excerpt":"On April 9, 2026, Eton Pharmaceuticals, Inc. (the “Company”) entered into a sixth amendment to its credit agreement (the “SWK Credit Agreement”), by and among the Company and SWK Funding LLC (“SWK”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-26-012381","anchor_url":"https://secwatch.observer/filing/0001437749-26-012381#claim-4b088c2158f502487d169e9744e3688600a0fe2d","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774926012381/0001437749-26-012381-index.htm"},{"fact_type":"material_agreement","fact_key":"b11c94afee3c9c8df8f0c6a9a1657de62e42f506","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2026-03-02T23:59:59+00:00","payload":{"action":"entry","agreement_name":"Licensing Agreement","agreement_type":"license","counterparty":"Pierre Fabre Medicament Sas","effective_date":"2026-02-27","item_codes_triggered":["1.01"],"value_text":"$14.0 million upfront"},"claim":"Eton Pharmaceuticals, Inc. entered into Licensing Agreement with Pierre Fabre Medicament Sas valued at $14.0 million upfront (effective 2026-02-27).","evidence_excerpt":"On February 27, 2026, Eton Pharmaceuticals, Inc. (“Eton” or the “Company”) entered into a licensing agreement and acquired the U.S. rights to HEMANGEOL® (propranolol) oral solution from Pierre Fabre Medicament Sas (“Licensor”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-26-006209","anchor_url":"https://secwatch.observer/filing/0001437749-26-006209#claim-b11c94afee3c9c8df8f0c6a9a1657de62e42f506","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774926006209/0001437749-26-006209-index.htm"},{"fact_type":"ma_transaction","fact_key":"44b95f16f1729a9b412f54108820cead21b40b3c","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2026-03-02T23:59:59+00:00","payload":{"action":"acquisition","closing_date":"2026-02-27","consideration_text":"$14.0 million upfront and an 8% royalty on net sales for the duration of the product’s patent protected life, plus approximately $1.5 million of inventory at cl","counterparty":"Pierre Fabre Medicament Sas","effective_date":"2026-02-27","item_codes_triggered":["2.01"]},"claim":"Eton Pharmaceuticals, Inc. completed an acquisition involving Pierre Fabre Medicament Sas for $14.0 million upfront and an 8% royalty on net sales for the duration of the product’s patent protected life, plus approximately $1.5 million of inventory at cl (closed 2026-02-27).","evidence_excerpt":"rights to HEMANGEOL® (propranolol) oral solution from Pierre Fabre Medicament Sas (“Licensor”). HEMANGEOL® is an Orphan Drug indicated for the treatment of proliferating infantile hemangioma requiring systemic therapy.","confidence":0.95,"filing_url":"https://secwatch.observer/filing/0001437749-26-006209","anchor_url":"https://secwatch.observer/filing/0001437749-26-006209#claim-44b95f16f1729a9b412f54108820cead21b40b3c","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774926006209/0001437749-26-006209-index.htm"},{"fact_type":"ma_transaction","fact_key":"ae5ea290b03751abab29fc49ecba3004f1b1be84","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2025-11-18T23:59:59+00:00","payload":{"action":"acquisition","closing_date":"2024-12-19","consideration_text":null,"counterparty":"Ipsen S.A.","effective_date":"2024-12-19","item_codes_triggered":["2.01"]},"claim":"Eton Pharmaceuticals, Inc. completed an acquisition involving Ipsen S.A. (closed 2024-12-19).","evidence_excerpt":"on December 1 9, 2024, the Company completed its purchase (the “Acquisition”) of Increlex® (“Increlex”) from Ipsen S.A. (“Ipsen”).","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-25-035597","anchor_url":"https://secwatch.observer/filing/0001437749-25-035597#claim-ae5ea290b03751abab29fc49ecba3004f1b1be84","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774925035597/0001437749-25-035597-index.htm"},{"fact_type":"auditor_change","fact_key":"1de6cf9e654efa42e2cf724e8690b9bab876b3a2","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2025-06-20T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"Grant Thornton LLP","disagreement_text":null,"effective_date":"2025-06-13","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"Eton Pharmaceuticals, Inc. engaged Grant Thornton LLP as its auditor.","evidence_excerpt":"On June 13, 2025, the Audit Committee approved the appointment of Grant Thornton LLP (\"Grant Thornton\") as the Company’s new independent registered public accounting firm for the Company's fiscal year ended December 31, 2025.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-25-020916","anchor_url":"https://secwatch.observer/filing/0001437749-25-020916#claim-1de6cf9e654efa42e2cf724e8690b9bab876b3a2","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774925020916/0001437749-25-020916-index.htm"},{"fact_type":"auditor_change","fact_key":"2c81c9617b5e4bb5b285efb993d7ce7d255ff9e0","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2025-06-20T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"Crowe LLP","disagreement_text":null,"effective_date":"2025-06-13","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"Grant Thornton LLP"},"claim":"Eton Pharmaceuticals, Inc. dismissed Crowe LLP as its auditor.","evidence_excerpt":"On June 13, 2025, the Company dismissed Crowe LLP as the Company’s independent registered public accounting firm, effective June 13, 2025.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-25-020916","anchor_url":"https://secwatch.observer/filing/0001437749-25-020916#claim-2c81c9617b5e4bb5b285efb993d7ce7d255ff9e0","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774925020916/0001437749-25-020916-index.htm"},{"fact_type":"earnings_release","fact_key":"7a7c4364052482b0000d3fc188e588bd3befbd69","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2024-05-09T23:59:59+00:00","payload":{"eps_text":"$0.03 per basic and diluted share","guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":"Net loss for the first quarter of 2024 was $0.8 million","period_text":"first quarter ended March 31, 2024","report_date":"2024-05-09","result_type":"reported_results","revenue_text":"$8.0 million"},"claim":"Eton Pharmaceuticals, Inc. reported first quarter ended March 31, 2024 results: revenue $8.0 million, net income Net loss for the first quarter of 2024 was $0.8 million, EPS $0.03 per basic and diluted share.","evidence_excerpt":"Net revenues for the first quarter of 2024 were $8.0 million compared with $5.3 million in the prior year period, an increase of 50%.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-24-015686","anchor_url":"https://secwatch.observer/filing/0001437749-24-015686#claim-7a7c4364052482b0000d3fc188e588bd3befbd69","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774924015686/0001437749-24-015686-index.htm"},{"fact_type":"earnings_release","fact_key":"fee3c450af4267e848b6e54ee45bdf2b928e8fb1","cik":1710340,"ticker":"ETON","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2024-03-14T23:59:59+00:00","payload":{"eps_text":"$0.09 per basic and diluted share","guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":"$2.3 million","period_text":"the quarter and year ended December 31, 2023","report_date":"2024-03-14","result_type":"reported_results","revenue_text":"$7.3 million"},"claim":"Eton Pharmaceuticals, Inc. reported the quarter and year ended December 31, 2023 results: revenue $7.3 million, net income $2.3 million, EPS $0.09 per basic and diluted share.","evidence_excerpt":"Net revenue: Net product sales and royalty revenues for the fourth quarter of 2023 increased by 109% to $7.3 million compared to $3.5 million in the prior year period","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001437749-24-007850","anchor_url":"https://secwatch.observer/filing/0001437749-24-007850#claim-fee3c450af4267e848b6e54ee45bdf2b928e8fb1","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774924007850/0001437749-24-007850-index.htm"}]}