Eton Pharmaceuticals, Inc. (ETON) FY2026 Q2 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2026-04-01 to 2026-06-30

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Eton Pharmaceuticals, Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Intermediate calculation bars are lighter gray. Calculated remaining financing cash flows are purple; remaining operating and investing bundles are gray. Their underlying inflows and outflows are not separately identified. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Read chart description and values below for full signed amounts, including zero items.Net income (loss) → Net cash from operating activities: $7,255,000.00Net income (loss) → Operating adjustments reconciliation: $4,323,000.00Inventories → Operating adjustments reconciliation: $3,319,000.00Accrued liabilities → Operating adjustments reconciliation: $2,236,000.00Stock-based compensation → Operating adjustments reconciliation: $1,468,000.00Depreciation and amortization → Operating adjustments reconciliation: $1,386,000.00Accounts payable → Operating adjustments reconciliation: $921,000.00Inventory step-up → Operating adjustments reconciliation: $650,000.00Excess and obsolete inventory reserve → Operating adjustments reconciliation: $354,000.00Debt discount amortization and non-cash interest expenses → Operating adjustments reconciliation: $160,000.00Non-cash lease expense → Operating adjustments reconciliation: $36,000.00Operating adjustments reconciliation → Accounts receivable: $11,478,000.00Operating adjustments reconciliation → Other non-current assets and liabilities: $2,181,000.00Operating adjustments reconciliation → Prepaid expenses and other assets: $1,015,000.00Operating adjustments reconciliation → Accrued Medicaid rebates: $172,000.00Operating adjustments reconciliation → Remaining operating cash flows, net (calculated): $7,000.00Purchases of property and equipment → investing reconciliation: $5,000.00investing reconciliation → Net cash from investing activities: $5,000.00Net cash used in financing activities → financing reconciliation: $76,000.00Proceeds from stock option exercises → financing reconciliation: $4,043,000.00financing reconciliation → Repayment of long-term debt: $3,000,000.00financing reconciliation → Proceeds from shares issued under the ESPP: $1,119,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations → Cash sources and uses: $19,661,000.00Net cash from operating activities → Cash sources and uses: $7,255,000.00Net cash from investing activities → Cash sources and uses: $5,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $26,845,000.00Cash sources and uses → Net cash used in financing activities: $76,000.00Depreciation and amortization: $1,386,000.00Depreciation & amortization+$1.39 MStock-based compensation: $1,468,000.00Stock-based compensation+$1.47 MNet income (loss): $11,578,000.00Net income (loss)+$11.58 MNon-cash lease expense: $36,000.00Operating lease amortization+$36.00 KDebt discount amortization and non-cash interest expenses: $160,000.00Discount & premium amortization+$160.00 KExcess and obsolete inventory reserve: $354,000.00Inventory write-downs+$354.00 KInventory step-up: $650,000.00Inventory step-up+$650.00 KAccounts payable: $921,000.00Accounts payable+$921.00 KPrepaid expenses and other assets: -$1,015,000.00Prepaid & other assets−$1.02 MInventories: $3,319,000.00Inventories+$3.32 MAccounts receivable: -$11,478,000.00Accounts receivable−$11.48 MOther non-current assets and liabilities: -$2,181,000.00Other noncurrent items−$2.18 MAccrued liabilities: $2,236,000.00Accrued liabilities+$2.24 MAccrued Medicaid rebates: -$172,000.00Accrued Medicaid rebates−$172.00 KRemaining operating cash flows, net (calculated): -$7,000.00Remaining operating (calculated)−$7.00 KNet cash from operating activities: $7,255,000.00Operating cash+$7.26 MOperating adjustments reconciliation: $14,853,000.00Proceeds from stock option exercises: $4,043,000.00Stock option exercises+$4.04 MRepayment of long-term debt: -$3,000,000.00Debt borrowed & repaid, net−$3.00 MProceeds from shares issued under the ESPP: -$1,119,000.00Stock plan proceeds−$1.12 MNet cash used in financing activities: -$76,000.00. Cash required to fund net payments.Financing cash−$76.00 Kfinancing reconciliation: $4,119,000.00Purchases of property and equipment: $5,000.00PP&E purchases+$5.00 KPurchases of product license rights: $0.00Net cash from investing activities: $5,000.00Investing cash+$5.00 Kinvesting reconciliation: $5,000.00Cash sources and uses: $26,921,000.00Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $19,661,000.00Beginning cash$19.66 MEnding cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations: $26,845,000.00Ending cash$26.85 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flowNot availableCash flow / Net income0.63×Operating cash flow ÷ net incomeNet cash change+$7.18 MEnding cash − beginning cash
Chart details

Eton Pharmaceuticals, Inc. cash flow reconciliation, Apr 1, 2026 through Jun 30, 2026

Cash flows for Apr 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations. Beginning cash: Mar 31, 2026. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Mar 31, 2026
19,661,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Operating activities
7,255,000 US dollars. Net cash provided. The remaining amount is calculated by subtracting the other displayed items from the operating total. This quarter is the year to date less the prior quarter's year to date. The prior quarter reported part of this section under different lines (Other operating activity), so those amounts cannot be separated for this quarter. It may combine inflows and outflows.
Net income (loss)
11,578,000 US dollars
Depreciation and amortization
1,386,000 US dollars
Stock-based compensation
1,468,000 US dollars
Non-cash lease expense
36,000 US dollars
Debt discount amortization and non-cash interest expenses
160,000 US dollars
Excess and obsolete inventory reserve
354,000 US dollars
Inventory step-up
650,000 US dollars
Accounts payable
921,000 US dollars
Prepaid expenses and other assets
negative 1,015,000 US dollars
Inventories
3,319,000 US dollars
Accounts receivable
negative 11,478,000 US dollars
Other non-current assets and liabilities
negative 2,181,000 US dollars
Accrued liabilities
2,236,000 US dollars
Accrued Medicaid rebates
negative 172,000 US dollars
Remaining operating cash flows, net (calculated)
negative 7,000 US dollars
Investing activities
5,000 US dollars. Net cash provided.
Purchases of property and equipment
5,000 US dollars
Purchases of product license rights
0 US dollars
Financing activities
negative 76,000 US dollars. Net cash used.
Proceeds from stock option exercises
4,043,000 US dollars
Repayment of long-term debt
negative 3,000,000 US dollars
Proceeds from shares issued under the ESPP
negative 1,119,000 US dollars
Operating adjustment reconciliation
14,853,000 US dollars. Intermediate calculation joining the displayed items and the calculated net remainder. It does not establish gross cash receipts or payments and is not an additional cash flow.
financing gross reconciliation
4,119,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
5,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
0 US dollars
Ending cash on Jun 30, 2026
26,845,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash, including disposal groups and discontinued operations
Cash sources and uses
26,921,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
7,184,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
0.63×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income exceeds operating cash. The diagram allocates $7.26M of net income directly to operating cash and $4.32M to the adjustment junction, where it combines with other additions to reconcile deductions. This is an accounting presentation, not a tracing of cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
Eton Pharmaceuticals, Inc. (ETON) FY2026 Q2 Statement of Cash Flows Sankey chart
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

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