{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-034557","form_type":"8-K","ticker":"ETON","cik":"0001710340","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2024-11-12T23:59:59+00:00","discovered_at":"2026-05-14T18:03:09.305514+00:00","generated_at":"2026-05-30T02:02:36.768658+00:00","sec_items":["2.02"],"event_type":"earnings","sentiment":"positive","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Eton Pharma Q3 product sales +40% YoY, first positive GAAP net income from product sales","bullets":["Total revenue $10.3M, net income $0.6M ($0.02 diluted EPS); prior year net loss $0.6M.","Product sales $9.8M, up 40% YoY and 8% sequentially; 15th straight quarter of sequential growth.","Entered asset purchase agreement to acquire Increlex from Ipsen, expected to close near year-end 2024 and be accretive to 2025 earnings.","FDA accepted ET-400 NDA with PDUFA date Feb 28, 2025; additional patent granted for ET-400 expiring 2043.","Cash $20.3M; generated $2.9M operating cash flow in Q3; expects positive Q4 cash flow and will fund Increlex with cash on hand and credit facility expansion."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-034557","json":"https://secwatch.observer/filing/0001437749-24-034557.json","markdown":"https://secwatch.observer/filing/0001437749-24-034557.md","text":"https://secwatch.observer/filing/0001437749-24-034557.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1710340/000143774924034557/0001437749-24-034557-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1710340/000143774924034557/eton20240930c_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-30T02:02:36.768658+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"}