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Eton Pharmaceuticals, Inc. (ETON) Fundamental Analysis & AI Grade 2026

ETON Nasdaq Pharmaceutical Preparations DE CIK: 0001710340
Updated This Month • Analysis: May 15, 2026 • SEC Data: 2026-03-31
Combined AI Grade
A
70% Confidence
STRONG AGREEMENT
A
68% Conf
A
72% Conf

📊 ETON Key Takeaways

Revenue: $24.3M
Net Margin: 6.4%
Free Cash Flow: $7.3M
Current Ratio: 1.21x
Debt/Equity: 0.62x
EPS: $0.05
AI Grade: A with 68% confidence
Eton Pharmaceuticals, Inc. (ETON) receives a A fundamental grade with 70% confidence from our AI analysis based on SEC 10-K filings. With revenue of $24.3M, net profit margin of 6.4%, and return on equity (ROE) of 5.1%, Eton Pharmaceuticals, Inc. demonstrates strong fundamentals in the Healthcare sector. Below is our complete ETON stock analysis for 2026.

Is Eton Pharmaceuticals, Inc. (ETON) a Good Investment?

Claude

Eton demonstrates exceptional revenue growth (105% YoY) with impressive free cash flow generation (30.2% FCF margin), indicating strong product market fit and operational execution. However, weak returns on capital (ROE 5.1%), suboptimal liquidity (0.88x quick ratio), and narrow interest coverage (2.1x) present execution and balance sheet risks that require monitoring.

ChatGPT

Eton Pharmaceuticals is showing strong fundamental momentum, with revenue more than doubling year over year and free cash flow turning meaningfully positive, which suggests its growth is translating into real cash generation. The main constraint is that profitability is still not fully established, with negative net income, thin operating margin, and weak interest coverage, but the business appears close to operating breakeven with a manageable liquidity position.

Eton Pharmaceuticals, Inc. Key Strengths (ETON)

Claude
  • + Exceptional revenue growth of 104.9% YoY demonstrating strong product adoption and market traction
  • + Outstanding free cash flow generation with $7.3M FCF and 30.2% FCF margin showing efficient cash conversion
  • + Healthy gross margins of 60.7% indicating pricing power or manufacturing efficiency
  • + Positive net income profitability with profitable operations despite small-cap scale
  • + Moderate leverage (0.62x D/E ratio) with adequate equity base for a pharma growth company
ChatGPT
  • + Revenue growth of 104.9% YoY indicates strong commercial execution and expanding product contribution
  • + Positive operating cash flow of $10.52M and free cash flow of $10.19M show improving earnings quality and cash conversion
  • + Gross margin of 53.5% and cash balance of $25.94M provide a reasonable foundation for continued scaling

ETON Stock Risks: Eton Pharmaceuticals, Inc. Investment Risks

Claude
  • ! Poor returns on capital with ROE of 5.1% and ROA of 1.6% suggesting inefficient asset deployment
  • ! Weak liquidity position with 0.88x quick ratio below 1.0 creating vulnerability to short-term obligations
  • ! Limited interest coverage at 2.1x indicating debt service pressure if revenues decline
  • ! Operating margin compression at 9.9% despite 60.7% gross margins points to cost control challenges
  • ! Small-cap scale with $30.6M equity limiting financial flexibility and ability to weather sector downturns
  • ! Pharma sector risks including product approval uncertainty, patent expiration, and competitive pressures
ChatGPT
  • ! Net income remains negative at -$4.60M, showing the company has not yet achieved durable bottom-line profitability
  • ! Interest coverage of -0.2x indicates current operating earnings do not adequately cover financing costs
  • ! Debt/equity of 0.83x and relatively modest equity base increase balance sheet sensitivity if growth slows

Key Metrics to Watch

Claude
  • * Operating leverage improvement and operating margin expansion to demonstrate cost control
  • * Quick ratio trend and working capital management for liquidity stability
  • * Debt reduction trajectory and interest coverage ratio sustainability
  • * Revenue growth sustainability and gross margin maintenance
  • * Cash conversion cycle and operating cash flow consistency with revenue growth
ChatGPT
  • * Operating margin progression toward sustained positive EBIT
  • * Free cash flow durability alongside revenue growth

Eton Pharmaceuticals, Inc. (ETON) Financial Metrics & Key Ratios

Revenue
$24.3M
Net Income
$1.6M
EPS (Diluted)
$0.05
Free Cash Flow
$7.3M
Total Assets
$97.7M
Cash Position
$19.7M

💡 AI Analyst Insight

The 30.2% free cash flow margin provides substantial flexibility for dividends, buybacks, and strategic investments.

ETON Profit Margin, ROE & Profitability Analysis

Gross Margin 60.7%
Operating Margin 9.9%
Net Margin 6.4%
ROE 5.1%
ROA 1.6%
FCF Margin 30.2%

ETON vs Healthcare Sector: How Eton Pharmaceuticals, Inc. Compares

How Eton Pharmaceuticals, Inc. compares to Healthcare sector averages

Net Margin
ETON 6.4%
vs
Sector Avg 12.0%
ETON Sector
ROE
ETON 5.1%
vs
Sector Avg 15.0%
ETON Sector
Current Ratio
ETON 1.2x
vs
Sector Avg 2.0x
ETON Sector
Debt/Equity
ETON 0.6x
vs
Sector Avg 0.6x
ETON Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Eton Pharmaceuticals, Inc. Stock Overvalued? ETON Valuation Analysis 2026

Based on fundamental analysis, Eton Pharmaceuticals, Inc. shows some fundamental concerns relative to the Healthcare sector in 2026.

Return on Equity
5.1%
Sector avg: 15%
Net Profit Margin
6.4%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.62x
Sector avg: 0.6x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Eton Pharmaceuticals, Inc. Balance Sheet: ETON Debt, Cash & Liquidity

Current Ratio
1.21x
Quick Ratio
0.88x
Debt/Equity
0.62x
Debt/Assets
68.7%
Interest Coverage
2.13x
Long-term Debt
$18.9M

ETON Revenue & Earnings Growth: 5-Year Financial Trend

ETON 5-year financial data: Year 2021: Revenue $21.8M, Net Income -$18.3M, EPS N/A. Year 2022: Revenue $21.8M, Net Income -$28.0M, EPS $-1.33. Year 2023: Revenue $31.6M, Net Income -$2.0M, EPS $-0.08. Year 2024: Revenue $39.0M, Net Income -$9.0M, EPS $-0.36. Year 2025: Revenue $80.0M, Net Income -$936.0K, EPS $-0.04.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Eton Pharmaceuticals, Inc.'s revenue has grown significantly by 266% over the 5-year period, indicating strong business expansion. The most recent EPS of $-0.04 indicates the company is currently unprofitable.

ETON Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
30.2%
Free cash flow / Revenue

ETON Quarterly Earnings & Performance

Quarterly financial performance data for Eton Pharmaceuticals, Inc. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $17.3M $1.6M $0.05
Q3 2025 $10.3M $627.0K $0.02
Q2 2025 $9.1M -$2.6M N/A
Q1 2025 $8.0M -$811.0K N/A
Q3 2024 $7.0M -$579.0K $-0.02
Q2 2024 $9.1M $1.9M $0.07
Q1 2024 $5.3M -$811.0K $-0.03
Q3 2023 $3.2M -$579.0K $-0.02

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Eton Pharmaceuticals, Inc. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$7.4M
Cash generated from operations
Capital Expenditures
$75.0K
Investment in assets
Dividends
None
No dividend program

ETON SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Eton Pharmaceuticals, Inc. (CIK: 0001710340)

📋 Recent SEC Filings

Date Form Document Action
Jun 9, 2026 8-K eton20260409_8k.htm View →
May 29, 2026 4 xslF345X06/rdgdoc.xml View →
May 27, 2026 4 xslF345X06/rdgdoc.xml View →
May 19, 2026 8-K eton20260518_8k.htm View →
May 14, 2026 10-Q eton20260331_10q.htm View →

Frequently Asked Questions about ETON

What is the AI rating for ETON?

Eton Pharmaceuticals, Inc. (ETON) has a Combined AI Grade of A from Claude (A) and ChatGPT (A) with 70% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are ETON's key strengths?

Claude: Exceptional revenue growth of 104.9% YoY demonstrating strong product adoption and market traction. Outstanding free cash flow generation with $7.3M FCF and 30.2% FCF margin showing efficient cash conversion. ChatGPT: Revenue growth of 104.9% YoY indicates strong commercial execution and expanding product contribution. Positive operating cash flow of $10.52M and free cash flow of $10.19M show improving earnings quality and cash conversion.

What are the risks of investing in ETON?

Claude: Poor returns on capital with ROE of 5.1% and ROA of 1.6% suggesting inefficient asset deployment. Weak liquidity position with 0.88x quick ratio below 1.0 creating vulnerability to short-term obligations. ChatGPT: Net income remains negative at -$4.60M, showing the company has not yet achieved durable bottom-line profitability. Interest coverage of -0.2x indicates current operating earnings do not adequately cover financing costs.

What is ETON's revenue and growth?

Eton Pharmaceuticals, Inc. reported revenue of $24.3M.

Does ETON pay dividends?

Eton Pharmaceuticals, Inc. does not currently pay dividends.

Where can I find ETON SEC filings?

Official SEC filings for Eton Pharmaceuticals, Inc. (CIK: 0001710340) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is ETON's EPS?

Eton Pharmaceuticals, Inc. has a diluted EPS of $0.05.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined grade reflects both perspectives for balanced insights.

What is ETON's fundamental grade?

Based on our AI fundamental analysis in June 2026, Eton Pharmaceuticals, Inc. has a A grade with 70% confidence. The AI analysis suggests favorable fundamentals based on SEC filings. This is not investment advice.

Is ETON stock overvalued or undervalued?

Valuation metrics for ETON: ROE of 5.1% (sector avg: 15%), net margin of 6.4% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

What is ETON's AI grade for 2026?

Our dual AI analysis gives Eton Pharmaceuticals, Inc. a combined A grade for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is ETON's free cash flow?

Eton Pharmaceuticals, Inc.'s operating cash flow is $7.4M, with capital expenditures of $75.0K. FCF margin is 30.2%.

How does ETON compare to other Healthcare stocks?

Vs Healthcare sector averages: Net margin 6.4% (avg: 12%), ROE 5.1% (avg: 15%), current ratio 1.21 (avg: 2).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 15, 2026 | Data as of: 2026-03-31 | Powered by Claude AI