Document And Entity Information - USD ($) $ in Millions | 12 Months Ended | | |
Dec. 31, 2023 | Mar. 21, 2024 | Jun. 30, 2023 |
Document Information [Line Items] | | | |
Entity, Registrant Name | ETON PHARMACEUTICALS, INC. | | |
Document, Type | 10-K/A | | |
Document, Annual Report | true | | |
Document, Period End Date | Dec. 31, 2023 | | |
Current Fiscal Year End Date | --12-31 | | |
Document, Fiscal Period Focus | FY | | |
Document, Fiscal Year Focus | 2023 | | |
Document, Transition Report | false | | |
Entity, File Number | 001-38738 | | |
Entity, Incorporation, State or Country Code | DE | | |
Entity, Tax Identification Number | 37-1858472 | | |
Entity, Address, Address Line One | 21925 W. Field Parkway, Suite 235 | | |
Entity, Address, City or Town | Deer Park | | |
Entity, Address, State or Province | IL | | |
Entity, Address, Postal Zip Code | 60010-7278 | | |
City Area Code | 847 | | |
Local Phone Number | 787-7361 | | |
Title of 12(b) Security | Common Stock, $0.001 par value | | |
Trading Symbol | ETON | | |
Security Exchange Name | NASDAQ | | |
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 | | | $ 84.7 |
Entity, Common Stock Shares, Outstanding | | 25,688,062 | |
Amendment Description | Eton Pharmaceuticals, Inc. (the “Company”) is filing this Amendment No. 1 on Form 10-K/A (the “Amended 10-K”) to amend the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2023 (the “Original 10-K”), originally filed with the Securities and Exchange Commission (the “SEC”) on March 14, 2023, solely to amend the Consent of KMJ Corbin & Company LLP, Irvine, California, PCAOB ID: 170, the Company's Independent Registered Public Accounting Firm, included as Exhibit No. 23.1.
Except as described above, no other amendments are being made to the Original 10-K. This Amended 10-K does not reflect events occurring after the filing of the Original 10-K or modify or update the disclosure contained therein in any way other than as required to reflect the amendments discussed above.
The Company has attached to this Amended 10-K updated certifications executed as of the date of this Amended 10-K by the Principal Executive Officer and Principal Financial Officer as required by Sections 302 and 906 of the Sarbanes Oxley Act of 2002. These updated certifications are attached as Exhibits 31.1/31.2 and 32.1 to this Amended 10-K.
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Amendment Flag | true | | |
Entity, Central Index Key | 0001710340 | | |