{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-007850","form_type":"8-K","ticker":"ETON","cik":"0001710340","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2024-03-14T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.203549+00:00","generated_at":"2026-06-04T19:51:26.662742+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"neutral","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Eton Pharma Q4 revenue up 109% to $7.3M; ET-400 NDA submission planned Q2 2024","bullets":["Q4 2023 product sales & royalty revenue $7.3M, up 109% YoY; full-year revenue $26.1M (+132%).","Net loss of $2.3M ($0.09/share) in Q4 vs net income of $0.9M in Q4 2022; operating cash flow positive $0.4M.","ET-400 (oral hydrocortisone) passed pivotal bioequivalence study; NDA submission expected Q2 2024.","ET-600 passed pilot bioequivalence study; pivotal study planned H2 2024, NDA in early 2025.","Launched Nitisinone capsules in Feb 2024; sampling program for ALKINDI SPRINKLE went live."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-007850","json":"https://secwatch.observer/filing/0001437749-24-007850.json","markdown":"https://secwatch.observer/filing/0001437749-24-007850.md","text":"https://secwatch.observer/filing/0001437749-24-007850.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1710340/000143774924007850/0001437749-24-007850-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1710340/000143774924007850/eton20231213_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T19:51:26.662742+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":[{"claim_id":"fee3c450af4267e848b6e54ee45bdf2b928e8fb1","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","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1710340/000143774924007850/0001437749-24-007850-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter and year ended December 31, 2023"},{"label":"Revenue","value":"$7.3 million"},{"label":"Net income","value":"$2.3 million"},{"label":"EPS","value":"$0.09 per basic and diluted share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}