Company: HROW
Filing Date: 2025-11-10
Form Type: 10-Q
Source: 0001493152-25-021562
Chunk: 25

Company: HARROW, INC.
Filing Date: 2025-11-10
Form: 10-Q
Item: Item 1
Chunk 25
---
 
    $1,925,000  
    $1,326,000 
  
    Prepaid computer software licenses and related expenses 
     573,000  
     765,000 
  
    Prefunded co-pay assistance 
     2,937,000  
     4,514,000 
  
    Other prepaid expenses 
     4,051,000  
     1,435,000 
  
    Receivable due from Melt 
     228,000  
     228,000 
  
    Annual Prepaid Prescription Drug User (“PDUFA”) fees 
     -  
     3,651,000 
  
    Deposits and other current assets 
     3,166,000  
     3,410,000 
  
    Total prepaid expenses and other current assets 
    $12,880,000  
    $15,329,000 

NOTE
6. PROPERTY, PLANT AND EQUIPMENT

Property,
plant and equipment at September 30, 2025 and December 31, 2024 consisted of the following:

 SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT

    September 30,
 2025  
    December 31,
 2024 
  
    Property, plant and equipment, net: 

    Computer hardware 
    $1,234,000  
    $1,195,000 
  
    Furniture and equipment 
     963,000  
     956,000 
  
    Lab and pharmacy equipment 
     5,752,000  
     5,306,000 
  
    Leasehold improvements 
     7,430,000  
     7,291,000 
  
    Property, plant and equipment, gross 
     15,379,000  
     14,748,000 
  
    Accumulated depreciation 
     (11,999,000) 
     (11,014,000)
  
    Property, plant and equipment,
    net 
    $3,380,000  
    $3,734,000 

For
the three and nine months ended September 30, 2025, depreciation expense related to the property, plant and equipment was $326,000 and
$985,000, respectively, compared to $351,000 and $948,000 during the same periods in 2024, respectively.

    15

NOTE