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

ETON Nasdaq Pharmaceutical Preparations DE CIK: 0001710340
Updated This Month • Analysis: Mar 24, 2026 • SEC Data: 2025-12-31
Combined AI Rating
BUY
67% Confidence
AGREEMENT
HOLD
62% Conf
BUY
72% Conf

📊 ETON Key Takeaways

Revenue: $80.0M
Net Margin: -5.8%
Free Cash Flow: $10.2M
Current Ratio: 1.57x
Debt/Equity: 0.83x
EPS: $-0.23
AI Rating: HOLD with 62% confidence
Eton Pharmaceuticals, Inc. (ETON) receives a BUY rating with 67% confidence from our AI fundamental analysis based on SEC 10-K filings. With revenue of $80.0M, net profit margin of -5.8%, and return on equity (ROE) of -17.6%, 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 Pharmaceuticals demonstrates strong revenue growth of 104.9% YoY and positive free cash flow of $10.2M, indicating improving operational scale and cash generation. However, the company remains unprofitable with negative net income of -$4.6M and operating losses, while carrying significant debt of $21.8M that exceeds available cash reserves, presenting execution and solvency risks.

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.

Why Buy Eton Pharmaceuticals, Inc. Stock? ETON Key Strengths

Claude
  • + Revenue growth of 104.9% YoY demonstrates strong top-line expansion
  • + Healthy gross margin of 53.5% indicates pricing power and favorable product mix
  • + Positive free cash flow of $10.2M (12.7% FCF margin) shows cash generation capability
  • + Current ratio of 1.57x and quick ratio of 1.17x indicate adequate short-term liquidity
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
  • ! Company is unprofitable with net loss of -$4.6M and operating margin of -1.1%
  • ! Negative interest coverage ratio of -0.2x indicates inability to cover debt service from operating income
  • ! Long-term debt of $21.8M exceeds cash position of $25.9M, creating leverage risk
  • ! Diluted EPS is negative at -$0.23, reflecting shareholder value destruction
  • ! Operating losses persist despite significant revenue growth, suggesting operational inefficiencies
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
  • * Path to operating profitability and timeline to positive net income
  • * Operating cash flow sustainability as revenue scales
  • * Debt reduction progress and leverage ratio trends
  • * Gross margin stability as product mix and manufacturing scale evolve
  • * Cash burn rate relative to cash reserves and runway
ChatGPT
  • * Operating margin progression toward sustained positive EBIT
  • * Free cash flow durability alongside revenue growth

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

Revenue
$80.0M
Net Income
$-4.6M
EPS (Diluted)
$-0.23
Free Cash Flow
$10.2M
Total Assets
$92.1M
Cash Position
$25.9M

💡 AI Analyst Insight

Eton Pharmaceuticals, Inc. presents a mixed fundamental picture. Review the detailed metrics above to form your own investment thesis.

ETON Profit Margin, ROE & Profitability Analysis

Gross Margin 53.5%
Operating Margin -1.1%
Net Margin -5.8%
ROE -17.6%
ROA -5.0%
FCF Margin 12.7%

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

How Eton Pharmaceuticals, Inc. compares to Healthcare sector averages

Net Margin
ETON -5.8%
vs
Sector Avg 12.0%
ETON Sector
ROE
ETON -17.6%
vs
Sector Avg 15.0%
ETON Sector
Current Ratio
ETON 1.6x
vs
Sector Avg 2.0x
ETON Sector
Debt/Equity
ETON 0.8x
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
-17.6%
Sector avg: 15%
Net Profit Margin
-5.8%
Sector avg: 12%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.83x
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
1.57x
Quick Ratio
1.17x
Debt/Equity
0.83x
Debt/Assets
71.6%
Interest Coverage
-0.18x
Long-term Debt
$21.8M

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
12.7%
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
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
Q2 2023 $7.4M -$1.6M $-0.06

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
$10.5M
Cash generated from operations
Capital Expenditures
$333.0K
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
Apr 16, 2026 8-K eton20260413_8k.htm View →
Apr 15, 2026 8-K eton20260409c_8k.htm View →
Mar 19, 2026 10-K eton20251231_10k.htm View →
Mar 19, 2026 8-K eton20251117_8k.htm View →
Mar 2, 2026 8-K eton20260223c_8k.htm View →

Frequently Asked Questions about ETON

What is the AI rating for ETON?

Eton Pharmaceuticals, Inc. (ETON) has a Combined AI Rating of BUY from Claude (HOLD) and ChatGPT (BUY) with 67% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are ETON's key strengths?

Claude: Revenue growth of 104.9% YoY demonstrates strong top-line expansion. Healthy gross margin of 53.5% indicates pricing power and favorable product mix. 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: Company is unprofitable with net loss of -$4.6M and operating margin of -1.1%. Negative interest coverage ratio of -0.2x indicates inability to cover debt service from operating income. 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 $80.0M.

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 $-0.23.

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 rating reflects both perspectives for balanced insights.

Is ETON a good stock to buy right now?

Based on our AI fundamental analysis in April 2026, Eton Pharmaceuticals, Inc. has a BUY rating with 67% 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 -17.6% (sector avg: 15%), net margin of -5.8% (sector avg: 12%). Compare these metrics with sector averages to assess valuation.

Should I buy ETON stock in 2026?

Our dual AI analysis gives Eton Pharmaceuticals, Inc. a combined BUY rating 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 $10.5M, with capital expenditures of $333.0K. FCF margin is 12.7%.

How does ETON compare to other Healthcare stocks?

Vs Healthcare sector averages: Net margin -5.8% (avg: 12%), ROE -17.6% (avg: 15%), current ratio 1.57 (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: Mar 24, 2026 | Data as of: 2025-12-31 | Powered by Claude AI