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Eton Pharmaceuticals, Inc. ETON Debt issuance costs and discount amortization

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Other financials

Income statement

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Revenue$24.3M+40.4%
Gross profit$14.7M+49.4%
Operating income$2.4M+614%
Net income$1.6M+199%
EPS (diluted)$0.05+183%

Balance sheet

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Cash & equivalents$19.7M+12.9%
Total debt$31.3M+3.7%
Total equity$30.6M+25.2%
Total assets$97.7M+16.3%

Cash flow

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Operating cash flow$7.4M+254%
CapEx$75.0K
Free cash flow$7.3M+251%

Valuation

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Market cap$930.79M+162%
Enterprise value$942.39M+156%
P/S10.7×+3.4×

Profitability

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Gross margin54.8%-3.7pp
Operating margin-15.1%
Net margin-9.5%-2.7pp
FCF margin17.1%

Returns & leverage

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Return on equity-34.2%+0.9pp
Debt / equity-0.2×
Current ratio1.2×-0.8×

Where this comes from

Reported directly by Eton Pharmaceuticals, Inc. in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.

The official record: Eton Pharmaceuticals, Inc.’s 10-Q, filed May 14, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Eton Pharmaceuticals, Inc.'s debt issuance costs and discount amortization?
Eton Pharmaceuticals, Inc. (ETON) reported debt issuance costs and discount amortization of $118K in Q1 2026.
How has Eton Pharmaceuticals, Inc.'s debt issuance costs and discount amortization changed year-over-year?
Eton Pharmaceuticals, Inc.'s debt issuance costs and discount amortization decreased by 59.9% year-over-year, from $294K to $118K.
What is the long-term trend for Eton Pharmaceuticals, Inc.'s debt issuance costs and discount amortization?
Over 4 years (2021 to 2025), Eton Pharmaceuticals, Inc.'s debt issuance costs and discount amortization has grown at a 47.8% compound annual growth rate (CAGR), from $148K to $706K.
What does debt issuance costs and discount amortization mean?
Represents the non-cash periodic expense recognized to amortize the discount or issuance costs associated with debt instruments over their term. This adjustment reconciles the difference between the face value of the debt and the proceeds received, effectively reflecting the true interest expense of the borrowing. It is essential for evaluating the actual cost of capital and the company's long-term debt obligations.