{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-25-014334","form_type":"8-K/A","ticker":"ETON","cik":"0001710340","company_name":"Eton Pharmaceuticals, Inc.","filed_at":"2025-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.423094+00:00","generated_at":"2026-05-22T22:55:47.375624+00:00","sec_items":["2.01","9.01","8.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.6,"calibrated_materiality_score":0.6,"confidence":"high","headline":"Eton withdraws SEC waiver request for Increlex financials; expects filing in Q3 2025","bullets":["Company had requested a waiver from filing historical audited financials and pro forma statements for Increlex.","After discussions with SEC on unique accounting treatment, waiver request was withdrawn.","Eton now expects to prepare and file the required financial statements in Q3 2025.","Several factors could still delay the filing beyond Q3 2025.","Acquisition of Increlex from Ipsen closed on December 19, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-25-014334","json":"https://secwatch.observer/filing/0001437749-25-014334.json","markdown":"https://secwatch.observer/filing/0001437749-25-014334.md","text":"https://secwatch.observer/filing/0001437749-25-014334.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1710340/000143774925014334/0001437749-25-014334-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1710340/000143774925014334/eton20250426_8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-22T22:55:47.375624+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"}