Eiger BioPharmaceuticals (EIGRQ) 10-K/A 29 Apr 24 2023 FY Annual report (amended) Financial data

Cover Page

Cover Page - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Apr. 24, 2024	Jun. 30, 2023
Document Information [Line Items]
Document Type	10-K/A
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-36183
Entity Registrant Name	Eiger BioPharmaceuticals, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-0971591
Entity Address, Address Line One	2155 Park Boulevard
Entity Address, City or Town	Palo Alto
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94306
City Area Code	650
Local Phone Number	272 6138
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	EIGRQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 30
Entity Common Stock, Shares Outstanding		1,480,797
Documents Incorporated by Reference [Text Block]	None.
Amendment Flag	true
Document Fiscal Period Focus	FY
Entity Central Index Key	0001305253
Document Fiscal Year Focus	2023
Auditor Firm ID	185
Auditor Name	KPMG LLP
Auditor Location	San Francisco, CA
Amendment Description	Eiger BioPharmaceuticals, Inc. (the “Company,” “Eiger,” “we,” “us,” or “our”) is filing this Amendment No. 1 on Form 10-K/A (this “Amendment No. 1”) to amend our Annual Report on Form 10-K for the year ended December 31, 2023, originally filed with the Securities and Exchange Commission (the “SEC”) on April 8, 2024 (the “Original Form 10-K,” together with Amendment No. 1, our “Annual Report”), solely to (i) file Exhibit 10.30, the Company’s Amended 2021 Inducement Plan, which was inadvertently omitted from the Original Form 10-K, and (ii) include the information required by Items 10 through 14 of Part III of Form 10-K, which was previously omitted from the Original Form 10-K in reliance on General Instruction G(3) to Form 10-K that permits the information in the above-referenced items to be incorporated in the Form 10-K by reference to our definitive proxy statement if such statement is filed no later than 120 days after our fiscal year-end. We are filing this Amendment No. 1 to provide the information required in Part III of Form 10-K because our definitive proxy statement containing such information will not be filed with the SEC within 120 days after the end of the fiscal year covered by the Original Form 10-K. The reference on the cover of the Original Form 10-K to the incorporation by reference to portions of our definitive proxy statement into Part III of the Original Form 10-K is hereby deleted. In accordance with Rules 12b-15 and 13a-14 under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), we have also amended Part IV, Item 15 to include currently dated certifications pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 from our principal executive officer and principal financial officer. Because no financial statements have been included in this Amendment No. 1 and this Amendment No. 1 does not contain or amend any disclosure with respect to Items 307 and 308 of Regulation S-K, paragraphs 3, 4 and 5 of the certifications have been omitted. Similarly, because no financial statements have been included in this Amendment No. 1, certifications pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 have been omitted. Except as described above, this Amendment No. 1 does not modify or update disclosure in, or exhibits to, the Original Form 10-K. Furthermore, this Amendment No. 1 does not change any previously reported financial results, nor does it reflect events occurring after the date of the Original Form 10-K. Information not affected by this Amendment No. 1 remains unchanged and reflects the disclosures made at the time the Original Form 10-K was filed. Accordingly, this Amendment No. 1 should be read in conjunction with the Original Form 10-K and our other filings with the SEC. Unless the context suggests otherwise, references in this Amendment No. 1 to “us,” “our,” “Eiger,” “we,” the “Company” and similar designations refer to Eiger Biopharmaceuticals, Inc. and, where appropriate, its wholly-owned subsidiaries.