Company: HROW
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0001641172-25-022980
Chunk: 22

Company: HARROW, INC.
Filing Date: 2025-08-11
Form: 10-Q
Item: Item 1
Chunk 22
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    $59,631,000 
  
    Beginning, balance 
    $960,000  
    $12,360,000  
    $1,449,000  
    $32,873,000  
    $9,612,000  
    $2,377,000  
    $59,631,000 

    Accruals/Adjustments 
     11,163,000  
     11,128,000  
     4,615,000  
     40,093,000  
     30,771,000  
     2,346,000  
     100,116,000 
  
    Credits Taken Against Reserve 
     (7,706,000) 
     (7,696,000) 
     (4,828,000) 
     (53,480,000) 
     (37,193,000) 
     (3,185,000) 
     (114,088,000)
  
    Balance at June 30, 2025 
    $4,417,000  
    $15,792,000  
    $1,236,000  
    $19,486,000  
    $3,190,000  
    $1,538,000  
    $45,659,000 
  
    Ending, balance 
    $4,417,000  
    $15,792,000  
    $1,236,000  
    $19,486,000  
    $3,190,000  
    $1,538,000  
    $45,659,000 

Intellectual
Property License and Related Arrangements Revenues

The
Company holds multiple intellectual property licenses and related arrangements pursuant to which the Company has agreed to license or
sell to a customer the right to access the Company’s intellectual property. License arrangements may consist of non-refundable
upfront license fees, data transfer fees, research reimbursement payments, exclusive license rights to patented or patent pending compounds,
technology access fees, and various performance or sales milestones. These arrangements can be multiple-element arrangements, the revenue
of which is recognized at the point in time that the performance obligation is met.

Non-refundable
fees that are not contingent on any future performance by the Company and require no consequential continuing involvement on the