Company: HROW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001641172-25-000925
Chunk: 414

Company: HARROW, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1B
Chunk 414
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 and procedures as of December 31, 2024, the end of the period covered by this Annual Report, pursuant to Rules 13a-15(b) and
15d-15(b) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”).

In connection with that evaluation,
our CEO and CFO concluded that, as of December 31, 2024, our disclosure controls and procedures were effective. For the purpose of this
review, disclosure controls and procedures mean controls and procedures designed to ensure that information required to be disclosed
by us in the reports that we file or submit under the Exchange Act is recorded, processed, summarized and reported within the time periods
specified in the SEC’s rules and forms. These disclosure controls and procedures include, without limitation, controls and procedures
designed to ensure that information required to be disclosed by us in the reports that we file or submit under the Exchange Act is accumulated
and communicated to management, including our principal executive officer, principal financial officer and principal accounting officer,
as appropriate to allow timely decisions regarding required disclosure.

Management’s Annual Report on Internal Control
over Financial Reporting

Our management is responsible
for establishing and maintaining adequate internal control over financial reporting, as defined in Rules 13a-15(f) and 15d-15(f) under
the Exchange Act. Internal control over financial reporting is a process designed by, or under the supervision of, our CEO and CFO and
effected by our Board of Directors, management and other personnel, to provide reasonable assurance regarding the reliability of financial
reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
Our management, under the supervision and with the participation of our CEO and CFO, conducted an evaluation of the effectiveness of
our internal control over financial reporting based on the framework in Internal Control — Integrated Framework (2013) issued
by the Committee of Sponsoring Organizations. Based on such evaluation, management concluded that our internal control over financial
reporting was effective as of December 31, 2024.

Crowe LLP, the independent registered
public accounting firm who also audited our Consolidated Financial Statements, has issued an attestation report on the Company’s
effectiveness of internal controls over financial reporting which is included herein. The report by Crowe LLP is included in our consolidated
financial statements beginning on page F-1 of this report.

Changes in Internal Control over Financial Reporting

There has been no change in our
internal control over