Eton Pharmaceuticals, Inc. ETON Hemangeol — Inventory Stepup
Similar metrics at other companies
Other financials
Where this comes from
Reported directly by Eton Pharmaceuticals, Inc. in its filing.
Tagged under the XBRL concept eton:InventoryStepup.
The source filing: Eton Pharmaceuticals, Inc.’s 10-Q, filed May 14, 2026.
- Filed
- May 14, 2026, 4:17 PM EDT
- Fiscal quarter
- Q1 FY2026
- Calendar quarter
- Q1 2026
- Accession
- 0001437749-26-017064
The Company has historically capitalized payments it makes for licensed products when the payment is based on Food and Drug Administration (“FDA”) approval or near-term approval for the product and the cost is recoverable based on expected future cash flows from the product. In January 2026, the Company purchased the licensing rights to a product that has not received FDA approval and accordingly, is classified as In-Process Research and Development (“IPR&D”) within Intangible assets, net on the Company's Condensed Balance Sheets as of March 31, 2026. In February 2026, the Company entered into a licensing agreement to acquire the U.S. rights to HEMANGEOL® (propranolol) oral solution from Pierre Fabre Medicament Sas (“Pierre Fabre”), in which the Company paid Pierre Fabre $14,000 upfront. The Company accounted for this transaction as an asset acquisition, and after purchase accounting adjustments for inventory step-up costs of $1,131, and including acquisition related expenses of $100, the Company recorded $12,969 for the HEMANGEOL® intangible asset which is being amortized over its useful life of ten years.
Document
FAQ
- What is Eton Pharmaceuticals, Inc.'s hemangeol — inventory stepup?
- Eton Pharmaceuticals, Inc. (ETON) reported hemangeol — inventory stepup of $1.13M in Q1 2026.
- What does hemangeol — inventory stepup mean?
- This represents the accounting adjustment to increase the carrying value of acquired inventory to its fair market value at the time of a business combination or asset acquisition. It reflects the difference between the historical cost of the inventory and the price paid during the acquisition process. This non-cash charge impacts the cost of goods sold as the acquired inventory is subsequently sold.
Ask your AI about Eton Pharmaceuticals, Inc.'s hemangeol — inventory stepup.
Connect your AI assistant and compare it to peers, right in your chat.
