Eton Pharmaceuticals, Inc. responded to SEC staff comments on inventory
Letter dated
2026-01-14; published on EDGAR 2026-08-11 — the
SEC releases comment letters only after the review closes.
We note your disclosures in Notes 4 and 15, and Form 8-K/A filed November 18, 2025, of the October 2, 2024 Asset Purchase Agreement with Ipsen Biopharmaceuticals, Inc. (“Ipsen”) for the acquisition of Increlex, which includes an obligation to purchase additional inventory over 30 months, in an amount not to exceed €15,000. Please tell us the following: ● Tell us your accounting under ASC 805 for the additional…
Evidence
Cited sections
Note 4 – Business Combination, page 53
Direction
company to staff
Letter dated
2026-01-14
Published on edgar
2026-08-11
Reviewing
Eton Pharmaceuticals, Inc. Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 Form 8-K filed November 6, 2025 File No. 001-38738 Dear Ms
Source
Company response to SEC staff (CORRESP)
Topics
Business combinations, Inventory, Fair value, Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.
SEC staff questioned Eton Pharmaceuticals, Inc.'s accounting for inventory
Letter dated
2025-12-19; published on EDGAR 2026-08-11 — the
SEC releases comment letters only after the review closes.
We note your disclosures in Notes 4 and 15, and Form 8-K/A filed November 18, 2025, of the October 2, 2024 Asset Purchase Agreement with Ipsen Biopharmaceuticals, Inc. (“Ipsen”) for the acquisition of Increlex, which includes an obligation to purchase additional inventory over 30 months, in an amount not to exceed €15,000. Please tell us the following: • Tell us your accounting under ASC 805 for the additional…
Evidence
Cited sections
Note 4 - Business Combination, page 53
Direction
staff to company
Letter dated
2025-12-19
Published on edgar
2026-08-11
Reviewing
Eton Pharmaceuticals, Inc. Form 10-K for the Fiscal Year Ended December 31, 2024 filed March 18, 2025 Form 8-K filed November 6, 2025 File No. 001-38738 Dear Ja
Source
SEC staff comment letter (UPLOAD)
Topics
Business combinations, Inventory, Non-GAAP measures
Why
SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.