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ETON
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ETONEton Pharmaceuticals, Inc.
$57.68$1.6B
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  4. Financial Ratios

Eton Pharmaceuticals, Inc. (ETON) Financial Ratios

Latest Ratios: P/E Ratio -339.3x · EV/EBITDA 385.1x · ROE -18.2%. (2017–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

ETON Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Market Cap$1.6B$455M$345M$112M$71M$108M$171M$128M$39M—
Enterprise Value$1.6B$460M$360M$96M$61M$100M$157M$120M$13M—
P/E Ratio →-339.29—————————
P/S Ratio19.765.698.843.553.344.954379.78133.35——
P/B Ratio59.3417.4014.127.265.426.1310.9112.121.49—
P/FCF155.0444.65365.7718.6034.88—————
P/OCF150.1343.24355.9616.4814.71—————

P/E links to full P/E history page with 30-year chart

ETON EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
EV / Revenue—5.759.233.042.884.604016.88125.52——
EV / EBITDA385.10111.78————————
EV / EBIT9999.002063.19————————
EV / FCF—45.15381.7415.9530.07—————

ETON Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Gross Margin53.5%53.5%60.0%66.6%67.4%88.0%-633.3%52.8%——
Operating Margin0.1%0.1%-6.7%-3.8%-38.9%-6.8%-69515.4%-1939.6%——
Net Profit Margin-5.8%-5.8%-9.8%-3.0%-42.4%-9.0%-71717.9%-1910.3%——

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
ROE-18.2%-18.2%-19.2%-6.6%-58.8%-11.7%-213.4%-99.4%-66.3%-59.0%
ROA-5.5%-5.5%-7.1%-3.3%-34.4%-7.3%-128.9%-80.7%-61.0%-53.2%
ROIC0.2%0.2%-10.0%-64.1%-93.8%-19.6%-893.2%-1068.6%——
ROCE0.1%0.1%-7.2%-7.0%-39.8%-6.6%-144.1%-89.8%-53.0%-56.5%

ETON Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Debt / Equity1.191.191.230.350.500.380.460.43——
Debt / EBITDA7.547.54————————
Net Debt / Equity—0.190.62-1.03-0.75-0.44-0.90-0.71-1.02-1.08
Net Debt / EBITDA1.231.23————————
Debt / FCF—0.5015.97-2.65-4.81—————
Interest Coverage0.050.05-0.90-0.65-9.45-1.88-30.50———

ETON Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Current Ratio1.571.572.061.653.105.186.517.6513.5916.76
Quick Ratio1.171.171.291.603.015.066.187.4513.5916.76
Cash Ratio0.670.670.751.322.523.165.616.1513.2116.59
Asset Turnover—0.870.511.000.850.790.000.06——
Inventory Turnover2.412.411.0211.6112.454.770.231.19——
Days Sales Outstanding—53.6750.1639.3531.8191.47449.23180.03——

ETON Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Dividend Yield————————2.7%—
Payout Ratio——————————

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017
Earnings Yield——————————
FCF Yield0.6%2.2%0.3%5.4%2.9%—————
Buyback Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%—
Total Shareholder Yield0.0%0.0%0.0%0.0%0.0%0.0%0.0%0.0%2.7%—
Shares Outstanding—$27M$26M$26M$25M$25M$21M$18M$6M$17M

Key Metrics

Growth RegimeAccelerating
ProfitabilityModerate
Balance SheetAdequate
Cash FlowImproving
Top Statement Risk

Profitability conversion lagging growth

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Growth Premium Priced on Future Inflection

Eton's forward P/E of 47.91 and EV/EBITDA of 32.77 reflect a market pricing in a rapid earnings inflection, as the company's TTM P/E remains negative at -355.53, according to current valuation multiples.

The significant discount from the forward P/E to the TTM P/E suggests the market is not valuing Eton on its current, nascent profitability but on the substantial earnings power implied by its 104.9% YoY revenue growth trajectory. The P/S ratio of 20.71 is exceptionally high for a specialty pharmaceutical firm, indicating investors are paying for future market share in the orphan drug space rather than current sales. This valuation profile is highly sensitive to the sustainability of the recent margin expansion and the successful execution of the Zeneo pipeline.

Margin Expansion Driven by Portfolio Shift

Gross margin surged to 67.6% in Q2 2026 from 35.0% a year prior, a dramatic expansion that appears to be driven by a favorable mix shift toward higher-margin orphan drug sales, as reported in the company's latest quarterly financials.

The leap in gross margin is the most critical profitability metric, as it signals the successful transition from lower-margin hospital products to the higher-value orphan drug portfolio. Operating margin turned positive at 34.0% in Q2 2026, demonstrating significant operating leverage as revenue scales over a relatively fixed SG&A base. However, the net margin of 30.8% is still below the gross margin, suggesting ongoing non-cash charges or interest expenses are consuming a portion of the operating profit, warranting further investigation into the cost structure.

ROIC Inflection Signals Value Creation

Return on Invested Capital (ROIC) swung to a robust 26.7% in Q2 2026 from -11.0% a year ago, indicating the company's recent revenue growth is now generating meaningful returns on the capital deployed for its orphan drug launch.

The dramatic improvement in ROIC from deeply negative to a strong positive figure suggests the business model is beginning to compound value, driven primarily by the surge in operating margins rather than asset turnover. The ROE of 30.0% in Q2 2026, while positive, is significantly lower than the ROIC, which may indicate that the company's equity base is still weighed down by accumulated deficits. Investors should monitor whether this ROIC level is sustainable or represents a peak from initial launch dynamics.

Working Capital Swings Amid Rapid Scale-Up

The Cash Conversion Cycle (CCC) improved dramatically to 34 days in Q2 2026 from 101 days a year prior, driven by a sharp reduction in Days Inventory Outstanding (DIO) to 92 days from 128 days, as reported in the company's financial statements.

The significant shortening of the CCC is a positive indicator of improving working capital efficiency, likely reflecting better inventory management and stronger pricing power with customers as the orphan drug portfolio gains traction. However, the DIO of 92 days remains elevated, suggesting the company still holds a substantial inventory buffer, which could be a risk if product demand forecasts prove overly optimistic. The DPO of 104 days indicates the company is effectively using supplier credit to finance its operations, a favorable position for a growing firm.

Leverage Spike Amid Acquisition-Fueled Expansion

The debt-to-equity ratio increased to 0.62 in Q2 2026 from 0.14 a year ago, a material shift driven by a surge in total debt to $29.0M, as reported in the company's latest balance sheet.

While the leverage increase is notable, the interest coverage ratio of 11.89 in Q2 2026 suggests the company's operating income is now comfortably servicing its debt obligations, a stark reversal from the negative coverage ratios seen in prior quarters. The current debt level appears manageable given the trajectory of cash flow generation, but the rapid increase warrants monitoring to ensure it does not outpace the company's ability to generate earnings. The low absolute debt level relative to the company's market capitalization provides a cushion.

The Misleading Power of the P/E Ratio

The most commonly misapplied ratio for Eton is the trailing P/E, which at -355.53 is meaningless and obscures the company's true earnings trajectory, as it is based on historical losses during a heavy investment phase.

For a company in a rapid growth and inflection phase like Eton, the trailing P/E is a poor metric because it reflects past losses incurred to build the commercial infrastructure and launch the orphan drug portfolio. A more appropriate metric is the forward P/E or EV/EBITDA, which captures the market's expectation of future profitability. Analysts should instead focus on the sustainability of the gross margin expansion and the operating leverage demonstrated in recent quarters, as these are better indicators of the company's evolving earning power.

Download Financial Ratios Data

Includes 30+ ratios · 9 years · Updated daily

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ETON — Frequently Asked Questions

Quick answers to the most common questions about buying ETON stock.

What is Eton Pharmaceuticals, Inc.'s P/E ratio?

Eton Pharmaceuticals, Inc.'s current P/E ratio is -339.3x. This places it at the 50th percentile of its historical range.

What is Eton Pharmaceuticals, Inc.'s EV/EBITDA?

Eton Pharmaceuticals, Inc.'s current EV/EBITDA is 385.1x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA.

What is Eton Pharmaceuticals, Inc.'s ROE?

Eton Pharmaceuticals, Inc.'s return on equity (ROE) is -18.2%. The historical average is -61.4%.

Is ETON stock overvalued?

Based on historical data, Eton Pharmaceuticals, Inc. is trading at a P/E of -339.3x. This is at the 50th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What are Eton Pharmaceuticals, Inc.'s profit margins?

Eton Pharmaceuticals, Inc. has 53.5% gross margin and 0.1% operating margin.

How much debt does Eton Pharmaceuticals, Inc. have?

Eton Pharmaceuticals, Inc.'s Debt/EBITDA ratio is 7.5x, indicating high leverage. A ratio above 4x may signal elevated financial risk.