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Eton Pharmaceuticals, Inc. ETON License — Cost of Goods Sold

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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$1.22B+162%
Enterprise value$1.23B+161%
P/S14.1×+6.0×

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:CostOfGoodsAndServicesSold.

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
Line itemFor the three months ended / March 31, 2026For the three months ended / March 31, 2025
Cost of sales:
Licensing revenue825
Product sales and royalties9,5316,596
Total cost of sales9,5317,421
Gross profit14,7359,861
Operating expenses:
Research and development1,8751,161
General and administrative10,4469,170

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FAQ

What is Eton Pharmaceuticals, Inc.'s license — cost of goods sold?
Eton Pharmaceuticals, Inc. (ETON) reported license — cost of goods sold of $0 in Q1 2026.
How has Eton Pharmaceuticals, Inc.'s license — cost of goods sold changed year-over-year?
Eton Pharmaceuticals, Inc.'s license — cost of goods sold decreased by 100.0% year-over-year, from $825K to $0.
What is the long-term trend for Eton Pharmaceuticals, Inc.'s license — cost of goods sold?
Over 4 years (2021 to 2025), Eton Pharmaceuticals, Inc.'s license — cost of goods sold has grown at a -13.9% compound annual growth rate (CAGR), from $1.5M to $825K.
What does license — cost of goods sold mean?
Includes the direct costs incurred to support the delivery of licensed products or services, such as royalties, manufacturing overhead, or third-party distribution fees. Tracking this metric allows for the assessment of the direct profitability and margin profile of the licensing business segment. It is essential for evaluating the efficiency of the company's cost structure in relation to its licensing revenue.

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