v3.26.1

Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Current assets:
Cash and cash equivalents	$ 25,942	$ 14,936
Accounts receivable, net	11,757	5,361
Inventories, net	15,419	15,232
Prepaid expenses and other current assets	7,463	5,492
Total current assets	60,581	41,021
Property and equipment, net	326	34
Intangible assets, net	30,878	34,881
Operating lease right-of-use assets, net	310	175
Other long-term assets, net	19	12
Total assets	92,114	76,123
Liabilities, Current [Abstract]
Accounts payable	10,976	4,167
Current portion of long-term debt, net of discount	8,789	0
Accrued Medicaid rebates	9,317	6,866
Accrued Liabilities, Current	9,408	8,914
Total current liabilities	38,490	19,947
Long-term debt, net of discount and including accrued fees	21,769	29,811
Operating lease liabilities, noncurrent	460	107
Other long-term liabilities	5,241	1,830
Total liabilities	65,960	51,695
Commitments and contingencies (Note 16)
Stockholders’ equity
Common stock, $0.001 par value; 50,000,000 shares authorized; 27,047,061 and 26,709,084 shares issued and outstanding at December 31, 2025 and 2024, respectively	27	27
Additional paid-in capital	138,621	132,294
Accumulated deficit	(112,494)	(107,893)
Total stockholders’ equity	26,154	24,428
Total liabilities and stockholders’ equity	$ 92,114	$ 76,123

The amount of accrued medicaid rebates classified as current.

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Eton Pharmaceuticals, Inc. 10-K