# EDGAR Filing Document

**Accession Number:** 0001053369
**File Stem:** 0000000000-26-002233
**Filing Date:** 2026-3
**Character Count:** 5946
**Document Hash:** 4214aaede8d8c17764f41fbd524c66ba
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-26-002233.hdr.sgml**: 20260514

**ACCESSION NUMBER**: 0000000000-26-002233

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20260304

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ELITE PHARMACEUTICALS INC /NV/
- **CENTRAL INDEX KEY:** 0001053369
- **STANDARD INDUSTRIAL CLASSIFICATION:** PHARMACEUTICAL PREPARATIONS [2834]
- **ORGANIZATION NAME:** 03 Life Sciences
- **EIN:** 223542636
- **STATE OF INCORPORATION:** NJ
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-15697

**BUSINESS ADDRESS:**
- **STREET 1:** 165 LUDLOW AVENUE
- **CITY:** NORTHVALE
- **STATE:** NJ
- **ZIP:** 07647
- **BUSINESS PHONE:** 2017502646

**MAIL ADDRESS:**
- **STREET 1:** 165 LUDLOW AVENUE
- **CITY:** NORTHVALE
- **STATE:** NJ
- **ZIP:** 07647

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** ELITE PHARMACEUTICALS INC /DE/
- **DATE OF NAME CHANGE:** 19980121
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-017134

## Text-Extract

```

                                                            March 4, 2026

Carter Ward
Chief Financial Officer
Elite Pharmaceuticals, Inc.
165 Ludlow Avenue
Northvale, New Jersey 07647

       Re: Elite Pharmaceuticals, Inc.
           Form 10-K for the Fiscal Year Ended March 31, 2025
           Filed June 30, 2025
           File No. 001-15697
Dear Carter Ward:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended March 31, 2025
Notes to Consolidated Financial Statements
Note 1. Summary of Significant Accounting Policies
Revenue Recognition, page F-8

1.     We note your disaggregation of revenue disclosure provided on page F-9
as well as the
       information provided in your February 20, 2024 response letter,
specifically your
       response to comment four. You state that you disaggregate your revenue
based on type
       of good or service (e.g., manufacturing and license fees) and regulatory
pathway (e.g.,
       ANDA vs NDA). Please address the following:
           Given that you have paused further development of NDAs and do not
appear to have
           engaged in business activities in this segment since 2021, explain
to us how
           disaggregation by regulatory pathway provides a meaningful level of
disaggregation
           of your revenues.
           In your February 20, 2024 response to prior comment four, you stated
that when
           determining the level of revenue disaggregation, you considered the
categories noted
           in ASC 606-10-55-91 - one of which was sales channel. Given that you
began
 March 4, 2026
Page 2

           selling products under your own label in 2023 and now recognize
manufacturing
           fees generated from both wholesale customers and direct sale
customers, explain to
           us how you determined that disaggregation by sales channel wouldn't
provide
           meaningful information to investors. Please also provide us with a
breakdown of
           your manufacturing fees by customer type/sales channel for the
periods presented.
             Tell us how your existing disclosure complies with the
requirements of ASC 280-10-
           50-40, which requires disclosure of your revenues by product/service
or each group
           of similar products/services. In this regard, your risk factor
disclosure on page 26
           indicates that you track revenues by product or product family and
that your top four
           products based on active pharmaceutical ingredient account for over
90% of your net
           revenues. Provide us with a breakdown or your revenues by each
individual product,
           product family or therapeutic category for the periods presented
with a view towards
           future disclosure.

Note 14. Segment Results, page F-23

2.     You disclose that Consolidated Loss from Operations is the measure of
segment profit or
       loss that is regularly reviewed by your CODM and that this measure is
reported in your
       Consolidated Statements of Operations. Your disclosure on page F-24,
however, of
       Operating Income by Segment does not tie to your Consolidated Statements
of
       Operations. With a view towards future disclosure, clarify for us your
measure of
       segment profit or loss and provide us with the components of such
measure and illustrate
       how it ties to your Consolidated Statements of Operations. Please also
ensure that all of
       the information required by ASC 280-10-50-22 is disclosed in your future
filings.
3.     As a related matter, with a view towards future disclosure, provide us
with the
       information required by ASC 280-10-50-26A through 50-26C as it relates
to significant
       segment expenses and other segment items.
       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       Please contact Frank Wyman at 202-551-3660 or Angela Connell at
202-551-3426 with
any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Life
Sciences

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._