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

- Company: Eton Pharmaceuticals, Inc. (ETON)
- Period: 2026-04-01 to 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-cash-flow
- Chart image: https://plicit.ai/charts/eton-fy2026-q2-cash-flow-sankey.png

## Chart details

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.