# Eton Pharmaceuticals, Inc. (ETON) FY2026 Q2 Balance Sheet

- Company: Eton Pharmaceuticals, Inc. (ETON)
- Period: As of 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-13, accession number 0001437749-26-027684
- Page: https://plicit.ai/financials/eton/fy2026-q2-balance-sheet
- Chart image: https://plicit.ai/charts/eton-fy2026-q2-balance-sheet-sankey.png

## Chart details

Balance sheet as of 2026-06-30. The chart shows assets, liabilities and equity at that date.

- **Assets**: 115,807,000 US dollars
- **Current assets**: 68,599,000 US dollars
- **Non-current assets**: 47,208,000 US dollars
- **Liabilities**: 69,222,000 US dollars
- **Current liabilities**: 45,124,000 US dollars
- **Non-current liabilities**: 24,098,000 US dollars
- **Equity**: 46,585,000 US dollars
- **Cash and cash equivalents**: 26,845,000 US dollars
- **Accounts receivable, net**: 24,886,000 US dollars
- **Inventories, net**: 10,143,000 US dollars
- **Prepaid expenses and other current assets**: 6,725,000 US dollars
- **Intangible assets, net**: 45,678,000 US dollars
- **Operating lease right-of-use assets, net**: 1,114,000 US dollars
- **Property and equipment, net**: 352,000 US dollars
- **Other long-term assets, net**: 64,000 US dollars
- **Accounts payable**: 14,405,000 US dollars
- **Accrued Medicaid rebates**: 10,969,000 US dollars
- **Accrued Liabilities, Current**: 10,925,000 US dollars
- **Short-term debt, net of debt discount**: 8,825,000 US dollars
- **Long-term debt, net of current portion and debt discount and accrued exit fees**: 19,078,000 US dollars
- **Other long-term liabilities**: 3,937,000 US dollars
- **Operating lease liabilities, net of current portion**: 1,083,000 US dollars
- **Additional paid-in capital**: 145,919,000 US dollars
- **Common stock, $0.001 par value; 50,000,000 shares authorized; 28,289,941 and 27,047,061 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively**: 28,000 US dollars
- **Accumulated deficit**: negative 99,362,000 US dollars
- **Gross equity (calculated)**: 145,947,000 US dollars. Net equity plus the magnitudes of its negative contributions equals gross positive equity. The negative contributions enter this reconciliation as add-backs; their filed signs stay negative.

### Chart connections

- Assets equal liabilities plus consolidated equity. Consolidated equity includes noncontrolling interests when reported.
- Treasury shares and other negative equity contributions reduce equity.