ETON (Eton Pharmaceuticals) Liabilities-to-Assets : 0.60 (As of Jun. 2026)

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
64 GF Score
Price $59.91
GF Value $25.32
Valuation Significantly Overvalued
! 8 Warning Signs
View Full Analysis

What is Eton Pharmaceuticals Liabilities-to-Assets?

Eton Pharmaceuticals ETON +0.82% 64 Liabilities-to-Assets is 0.60 as of Jun. 2026. GuruFocus rates ETON with a GF Score™ of 64/100 and a GF Value™ of $25.32 (Significantly Overvalued). The stock has 8 warning signs investors should review.

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities, calculated as total liabilities divided by total asset. Eton Pharmaceuticals's Total Liabilities for the quarter that ended in Jun. 2026 was $69.2 Mil. Eton Pharmaceuticals's Total Assets for the quarter that ended in Jun. 2026 was $115.8 Mil. Therefore, Eton Pharmaceuticals's Liabilities-to-Assets Ratio for the quarter that ended in Jun. 2026 was 0.60.


Eton Pharmaceuticals  (NAS:ETON) Liabilities-to-Assets Explanation

Liabilities-to-Assets is a solvency ratio indicating how much of the company’s assets are made of liabilities. It can vary greatly across different industries, as they have different capital structure. A high Liabilities-to-Assets ratio (more leveraged) suggests that the company might have potential solvency problems, or even a signal of financial distress. Conversely, a low Liabilities-to-Assets ratio usually indicates a healthy financial situation. However, it may also suggest that the company is not expanding or not making good use of debt.


Eton Pharmaceuticals Liabilities-to-Assets Related Terms


Eton Pharmaceuticals Liabilities-to-Assets Historical Data

* Premium members only.

The historical data trend for Eton Pharmaceuticals's Liabilities-to-Assets 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 Liabilities-to-Assets Chart

Eton Pharmaceuticals Annual Data
Trend Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Liabilities-to-Assets
Get a 7-Day Free Trial Premium Member Only 0.36 0.48 0.51 0.68 0.72

Eton Pharmaceuticals Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Liabilities-to-Assets 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 0.76 0.78 0.72 0.69 0.60

ETON vs ANIP, ALVO, XERS: Liabilities-to-Assets Comparison

For the Drug Manufacturers - Specialty & Generic subindustry, Eton Pharmaceuticals's Liabilities-to-Assets, along with its competitors' market caps and Liabilities-to-Assets 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 Liabilities-to-Assets vs Drug Manufacturers Industry

For the Drug Manufacturers industry and Healthcare sector, Eton Pharmaceuticals's Liabilities-to-Assets distribution charts can be found below:

* The bar in red indicates where Eton Pharmaceuticals's Liabilities-to-Assets falls into.


ETON
64GF Score
Eton Pharmaceuticals Inc ETON
Liabilities-to-Assets is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Eton Pharmaceuticals Liabilities-to-Assets Calculation

Liabilities-to-Assets ratio measures the portion of the total liabilities to the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.

Liabilities-to-Assets ratio is calculated by dividing total liabilities by total asset.

Eton Pharmaceuticals's Liabilities-to-Assets Ratio for the fiscal year that ended in Dec. 2025 is calculated as:

Liabilities-to-Assets (A: Dec. 2025 )=Total Liabilities/Total Assets
=65.96/92.114
=0.72

Eton Pharmaceuticals's Liabilities-to-Assets Ratio for the quarter that ended in Jun. 2026 is calculated as

Liabilities-to-Assets (Q: Jun. 2026 )=Total Liabilities/Total Assets
=69.222/115.807
=0.60

* 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 Liabilities-to-Assets →
What does a Liabilities-to-Assets of 0.60 mean?
Eton Pharmaceuticals (ETON) has a Liabilities-to-Assets of 0.60 as of Jun. 2026. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Eton Pharmaceuticals and its competitors.
Is Eton Pharmaceuticals' Liabilities-to-Assets too high?
Eton Pharmaceuticals' current Liabilities-to-Assets is 0.60. Overall, Eton Pharmaceuticals has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does Eton Pharmaceuticals' Liabilities-to-Assets compare to ANIP and ALVO?
Eton Pharmaceuticals' Liabilities-to-Assets of 0.60 can be compared against companies in the Drug Manufacturers industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Liabilities-to-Assets for a Drug Manufacturers company?
A good Liabilities-to-Assets depends on the Drug Manufacturers industry context. However, Liabilities-to-Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Liabilities-to-Assets mean?
A high Liabilities-to-Assets can signal that a stock is expensive relative to its fundamentals. Liabilities-to-Assets equals total liabilities divided by total assets. It measures financial leverage. View historical data on Eton Pharmaceuticals and its competitors. Eton Pharmaceuticals's current Liabilities-to-Assets is 0.60. 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 $25.32, compared to a current price of $59.91 — trading 136.6% above its estimated fair value. The current Liabilities-to-Assets is 0.60. Eton Pharmaceuticals' overall GF Score™ is 64/100 with 8 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Liabilities-to-Assets calculated?
Liabilities-to-Assets is calculated from a company's financial statements. For Eton Pharmaceuticals (ETON), the current Liabilities-to-Assets is 0.60 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 $59.91 is trading 136.6% above its estimated GF Value™ of $25.32. GuruFocus considers Eton Pharmaceuticals to be Significantly Overvalued.

Key valuation signals for ETON:

  • Liabilities-to-Assets: 0.60
  • GF Value™: $25.32 vs. price of $59.91 (136.6% above fair value)
  • GF Score™: 64/100 with 8 warning signs

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.
64GF Score

Get the complete analysis for ETON

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

$59.91
Price
$25.32
GF Value