{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-006678","form_type":"8-K/A","ticker":"ETON","cik":"0001710340","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2025-03-07T23:59:59+00:00","discovered_at":"2026-05-14T18:03:04.534379+00:00","generated_at":"2026-05-25T03:50:58.550008+00:00","sec_items":["9.01","2.01","8.01"],"event_type":"regulatory","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Eton noncompliant with SEC reporting after Increlex acquisition; unable to provide audited financials","bullets":["Acquisition of Increlex from Ipsen closed Dec 19, 2024; must be accounted for as business combination.","Historical financial statements for Increlex do not exist; Eton cannot create them.","Filed SEC waiver request for Item 9.01 financial statement requirement.","Noncompliance renders Eton ineligible for Form S-3 and substantially curtails capital raising.","Until waiver granted or financials filed, no new registration statements can be declared effective."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-006678","json":"https://secwatch.observer/filing/0001437749-25-006678.json","markdown":"https://secwatch.observer/filing/0001437749-25-006678.md","text":"https://secwatch.observer/filing/0001437749-25-006678.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1710340/000143774925006678/0001437749-25-006678-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1710340/000143774925006678/eton20250224_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-25T03:50:58.550008+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"}