Eton Pharmaceuticals, Inc. (ETON) – Company response
2026-01-14 · Re: Form 10-K for the fiscal year ended December 31, 2024 Filed March 18, 2025 Form 8-K filed November 6, 2025 · Accession 0001437749-26-001234 · Responded
Responds to staff letter of 2025-12-19.
We note your disclosures in Notes 4 and 15, and Form 8-K/A filed November 18, 2025, of the October 2, 2024 Asset Purchase Agreement with Ipsen Biopharmaceuticals, Inc. ( “ Ipsen ” ) for the acquisition of Increlex, which includes an obligation to purchase additional inventory over 30 months, in an amount not to exceed € 15,000. Please tell us the following: ● Tell us your accounting under ASC 805 for the additional inventory purchase obligation as no portion of the purchase price was allocated to this consideration. ● Please describe to us the payment terms of the related liability to Ipsen…
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