Eton Pharmaceuticals, Inc. (ETON)

Eton Pharmaceuticals Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	20.26	21.39	16.31	14.41	21.3	12.07
Cash & Short-Term Investments	20.26	21.39	16.31	14.41	21.3	12.07
Cash Growth	-8.20%	31.17%	13.18%	-32.35%	76.49%	-54.87%
Receivables	5.59	3.41	1.85	5.47	0.05	0.47
Inventory	1.94	0.91	0.56	0.55	1.24	0.38
Prepaid Expenses	1.96	1.13	1.29	3.18	2.12	1.09
Other Current Assets	-	-	-	-	-	1
Total Current Assets	29.75	26.84	20	23.6	24.7	15.01
Property, Plant & Equipment	0.23	0.15	0.26	0.22	1	1.28
Other Intangible Assets	5.85	4.74	4.75	3.62	0.58	0.73
Other Long-Term Assets	0.01	0.01	0.01	0.02	0.04	0.06
Total Assets	35.84	31.74	25.03	27.47	26.32	17.07
Accounts Payable	2.68	1.85	1.77	1.77	2.34	0.58
Accrued Expenses	12.85	8.96	3.66	1.37	1.17	1.39
Current Portion of Long-Term Debt	4.13	5.38	1.03	1.42	0.28	-
Current Portion of Leases	0.08	0.05	-	-	-	-
Total Current Liabilities	19.73	16.24	6.46	4.56	3.79	1.96
Long-Term Debt	-	-	5.38	5.26	6.76	4.54
Long-Term Leases	0.13	0.02	0.11	0.02	0.1	0.02
Total Liabilities	19.86	16.26	11.95	9.84	10.66	6.52
Common Stock	0.03	0.03	0.03	0.03	0.02	0.02
Additional Paid-In Capital	123.25	119.52	116.19	111.72	107.8	74.72
Retained Earnings	-107.3	-104.07	-103.13	-94.11	-92.16	-64.19
Total Common Equity	15.98	15.48	13.08	17.63	15.66	10.55
Shareholders' Equity	15.98	15.48	13.08	17.63	15.66	10.55
Total Liabilities & Equity	35.84	31.74	25.03	27.47	26.32	17.07
Total Debt	4.33	5.46	6.52	6.7	7.14	4.56
Net Cash (Debt)	15.94	15.93	9.78	7.71	14.15	7.51
Net Cash Growth	-1.87%	62.90%	26.84%	-45.52%	88.53%	-71.92%
Net Cash Per Share	0.62	0.62	0.39	0.31	0.67	0.42
Filing Date Shares Outstanding	25.84	25.69	25.46	24.63	24.41	17.88
Total Common Shares Outstanding	25.84	25.69	25.35	24.63	24.31	17.88
Working Capital	10.02	10.6	13.54	19.05	20.91	13.05
Book Value Per Share	0.62	0.60	0.52	0.72	0.64	0.59
Tangible Book Value	10.13	10.74	8.32	14.01	15.09	9.83
Tangible Book Value Per Share	0.39	0.42	0.33	0.57	0.62	0.55
Machinery	0.36	0.35	0.34	0.4	1.32	1.3
Construction In Progress	-	-	0.01	-	-	0.01
Leasehold Improvements	0.1	0.1	0.07	0.07	0.18	0.15

Source: S&P Capital IQ. Standard template. Financial Sources.