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.

Eton Pharmaceuticals, Inc. ETON Hemangeol — Inventory Stepup

Similar metrics at other companies

LOARRecognition Of Inventory Step Up

$4.92M+43,598%

CRONInventory step-up recorded to cost of sales

$0-100%

DSGRCharge for step-up of acquired inventory

$24K—

CRLInventory, step-up amortization

$6.13M-11.6%

BSXInventory step-up amortization

$2M-97.5%

JAZZAcquisition accounting inventory fair value step-up adjustment

$37.5M+25.4%

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$953.8M+162%

Enterprise value$965.4M+156%

P/S11×+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 / equity1×-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 eton:InventoryStepup.

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 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.