---
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"
generated_at: "2026-05-30T02:02:36.768658+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Eton Pharma Q3 product sales +40% YoY, first positive GAAP net income from product sales

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: positive
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-24-034557
- JSON: https://secwatch.observer/filing/0001437749-24-034557.json
- Plain text: https://secwatch.observer/filing/0001437749-24-034557.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.