ETON (Eton Pharmaceuticals) Days Payable: 104.51 (As of Jun. 2026) — 12% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

ETON Eton Pharmaceuticals Inc ETON
57 GF Score
Price $58.86
GF Value $19.98
Valuation Significantly Overvalued
! 3 Warning Signs
View Full Analysis

What is Eton Pharmaceuticals Days Payable?

Eton Pharmaceuticals ETON +44.55% 57 Days Payable is 104.51 as of Jun. 2026, which is 12% above its 10-year median of 93.18. GuruFocus rates ETON with a GF Score™ of 57/100 and a GF Value™ of $19.98 (Significantly Overvalued). The stock has 3 warning signs investors should review. Among 925 Drug Manufacturers companies, Eton Pharmaceuticals ranks better than 58.05% on this metric.

Eton Pharmaceuticals's average Accounts Payable for the three months ended in Jun. 2026 was $13.9 Mil. Eton Pharmaceuticals's Cost of Goods Sold for the three months ended in Jun. 2026 was $12.2 Mil. Hence, Eton Pharmaceuticals's Days Payable for the three months ended in Jun. 2026 was 104.51.

The historical rank and industry rank for Eton Pharmaceuticals's Days Payable or its related term are showing as below:

ETON' s Days Payable Range Over the Past 10 Years
Min: 62.33   Med: 93.18   Max: 1221.83
Current: 103.47

During the past 9 years, Eton Pharmaceuticals's highest Days Payable was 1221.83. The lowest was 62.33. And the median was 93.18.

ETON's Days Payable is ranked better than
58.05% of 925 companies
in the Drug Manufacturers industry
Industry Median: 89.27 vs ETON: 103.47

Eton Pharmaceuticals's Days Payable declined from Jun. 2025 (110.83) to Jun. 2026 (104.51). It may suggest that Eton Pharmaceuticals accelerated paying its suppliers.


Eton Pharmaceuticals Days Payable Historical Data

* Premium members only.

The historical data trend for Eton Pharmaceuticals's Days Payable can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Eton Pharmaceuticals Days Payable Chart

Eton Pharmaceuticals Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only 265.84 93.18 62.33 70.37 74.27

Eton Pharmaceuticals Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Days Payable Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 110.83 82.48 140.73 117.10 104.51

ETON vs COLL, ALVO, PCRX: Days Payable Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Eton Pharmaceuticals's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Eton Pharmaceuticals Days Payable vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Eton Pharmaceuticals's Days Payable distribution charts can be found below:

* The bar in red indicates where Eton Pharmaceuticals's Days Payable falls into.


ETON
57GF Score
Eton Pharmaceuticals Inc ETON
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eton Pharmaceuticals Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Eton Pharmaceuticals's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (4.167 + 10.976) / 2 ) / 37.21*365
=7.5715 / 37.21*365
=74.27

Eton Pharmaceuticals's Days Payable for the quarter that ended in Jun. 2026 is calculated as:

Days Payable (Q: Jun. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Mar. 2026 ) + Accounts Payable (Q: Jun. 2026 )) / count ) / Cost of Goods Sold (Q: Jun. 2026 )*Days in Period
=( (13.485 + 14.405) / 2 ) / 12.176*365 / 4
=13.945 / 12.176*365 / 4
=104.51

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 104.51 mean?
Eton Pharmaceuticals (ETON) has a Days Payable of 104.51 as of Jun. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Eton Pharmaceuticals and its competitors. This is 12% above median its historical median of 93.18. Over the past decade, Eton Pharmaceuticals' Days Payable has ranged from 62.33 to 1,221.83. According to the industry distribution chart, Eton Pharmaceuticals ranks #388 out of 925 companies in the Drug Manufacturers industry, placing it in the top 41.9%.
Is Eton Pharmaceuticals' Days Payable too high?
Eton Pharmaceuticals' current Days Payable of 104.51 is 12% above median its 10-year median of 93.18. Over the past 10 years, this metric has ranged from a low of 62.33 to a high of 1,221.83. The Drug Manufacturers industry median Days Payable is 89.27. Eton Pharmaceuticals' value of 104.51 is 17.1% above this industry median. Based on the distribution chart, Eton Pharmaceuticals ranks #388 out of 925 companies in the Drug Manufacturers industry, which is above the industry midpoint. Overall, Eton Pharmaceuticals has a GF Score™ of 57/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eton Pharmaceuticals' Days Payable compare to COLL and ALVO?
According to the Drug Manufacturers industry distribution chart, Eton Pharmaceuticals ranks #388 out of 925 companies for Days Payable. This puts Eton Pharmaceuticals in the upper half of its industry. The industry median Days Payable is 89.27. Eton Pharmaceuticals' value of 104.51 is 17.1% above this benchmark. Historically, Eton Pharmaceuticals' own Days Payable has ranged from 62.33 to 1,221.83 over the past decade. While the company's 10-year median is 93.18 vs. the industry median of 89.27, Eton Pharmaceuticals has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Drug Manufacturers company?
The median Days Payable among Drug Manufacturers companies is 89.27, based on 925 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Eton Pharmaceuticals's current Days Payable of 104.51 is 17.1% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Eton Pharmaceuticals and its competitors. For the Drug Manufacturers industry, the median Days Payable is 89.27 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Eton Pharmaceuticals's current Days Payable is 104.51, which is 12% above median its own 10-year median of 93.18. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Eton Pharmaceuticals stock overvalued right now?
Based on GuruFocus' analysis, Eton Pharmaceuticals (ETON) is currently considered Significantly Overvalued. The stock's GF Value™ is $19.98, compared to a current price of $58.86 — trading 194.6% above its estimated fair value. The current Days Payable is 104.51, which is 12% above median its 10-year median of 93.18 and 17.1% above the Drug Manufacturers industry median of 89.27. Eton Pharmaceuticals' overall GF Score™ is 57/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Eton Pharmaceuticals (ETON), the current Days Payable is 104.51 as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Eton Pharmaceuticals (ETON) Overvalued in 2026?

Based on GuruFocus' analysis, Eton Pharmaceuticals stock appears to be overvalued. The current stock price of $58.86 is trading 194.6% above its estimated GF Value™ of $19.98. GuruFocus considers Eton Pharmaceuticals to be Significantly Overvalued.

Key valuation signals for ETON:

  • Days Payable: 104.51 (12% above median its 10-year median of 93.18)
  • GF Value™: $19.98 vs. price of $58.86 (194.6% above fair value)
  • GF Score™: 57/100 with 3 warning signs
  • Industry Position: 17.1% above the Drug Manufacturers median (#388 of 925)

No single metric tells the full story. See the ETON stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Eton Pharmaceuticals Business Description

Address 21925 West Field Parkway, Suite 235, Deer Park, IL, USA, 60010-7278
Eton Pharmaceuticals Inc is a United States based specialty pharmaceutical company. The company is engaged in developing and commercializing pharmaceutical products to fulfill an unmet patient need. It has eight commercial rare disease products, INCRELEX, ALKINDI SPRINKLE, KHINDIVITM, GALZIN, PKU GOLIKE, Carglumic Acid, Betaine Anhydrous and Nitisinone. It also has five additional product candidates in late-stage development: ET-600, Amglidia, ET-700, ET-800 and ZENEO hydrocortisone autoinjector.
57GF Score

Get the complete analysis for ETON

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$58.86
Price
$19.98
GF Value