Company: HROW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001641172-25-000925
Chunk: 1370

Company: HARROW, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 8
Chunk 1370
---
,477,000 
  
    Work in progress 
     858,000  
     54,000 
  
    Finished goods 
     4,482,000  
     5,336,000 
  
    Total inventories 
    $10,702,000  
    $10,867,000 

    F-26

NOTE 8. PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets at December
31, 2024 and 2023 consisted of the following:

 SCHEDULE
OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

    2024  
    2023 

    December 31, 

    2024  
    2023 
  
    Prepaid insurance 
    $1,326,000  
    $1,241,000 
  
    Prepaid computer software related expenses 
     765,000  
     1,613,000 
  
    Prefunded co-pay assistance 
     4,514,000  
     - 
  
    Other prepaid expenses 
     1,435,000  
     906,000 
  
    Receivable due from Melt 
     228,000  
     228,000 
  
    Annual user fees (PDUFA) 
     3,651,000  
     3,438,000 
  
    Deferred Oaktree commitment fee (see Note 13) 
     -  
     409,000 
  
    Deposits and other current assets 
     3,410,000  
     1,753,000 
  
    Total prepaid expenses and other current assets 
    $15,329,000  
    $9,588,000 

NOTE 9. PROPERTY,
PLANT AND EQUIPMENT

Property, plant and equipment, net at December 31,
2024 and 2023 consisted of the following:

 SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT

    2024  
    2023 

    December 31, 

    2024  
    2023 
  
    Property, plant and equipment, net: 

    Computer hardware 
    $1,195,000  
    $1,322,000 
  
    Furniture and equipment 
     956,000  
     936,000