Company: HROW
Filing Date: 2025-11-10
Form Type: 10-Q
Source: 0001493152-25-021562
Chunk: 43

Company: HARROW, INC.
Filing Date: 2025-11-10
Form: 10-Q
Item: Item 1
Chunk 43
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     - 
  
    PSUs unvested – September 30, 2025 
     1,295,250  
    $25.06 

As
of September 30, 2025, the total unrecognized compensation expense related to unvested PSUs was approximately $29,759,000, which is expected
to be recognized over a weighted-average period of 2.75 years, based on estimated and actual vesting schedules of the applicable PSUs.
The stock-based compensation for PSUs during the three and nine months ended September 30, 2025 was $2,705,000 and $6,344,000, respectively,
and $3,638,000 and $10,915,000 during the same periods in 2024, respectively.

    24

Stock-Based
Compensation Summary

The
Company recorded stock-based compensation related to equity instruments granted to employees, directors and consultants as follows:

SCHEDULE
OF STOCK BASED COMPENSATION GRANTED TO EMPLOYEES, DIRECTORS AND CONSULTANTS 

    2025  
    2024  
    2025  
    2024 

    For the Three Months Ended
    September 30,  
    For the Nine Months Ended
    September 30, 

    2025  
    2024  
    2025  
    2024 
  
    Employees - selling, general and administrative 
    $2,951,000  
    $3,728,000  
    $7,382,000  
    $10,832,000 
  
    Employees - R&D 
     -  
     422,000  
     422,000  
     1,300,000 
  
    Directors - selling, general and administrative 
     210,000  
     199,000  
     585,000  
     601,000 
  
    Consultants - selling, general and administrative 
     109,000  
     36,000  
     312,000  
     92,000 
  
    Total 
    $3,270,000  
    $4,385,000  
    $8,701,000  
    $12,825,000 

NOTE
13. COMMITMENTS AND CONTINGENCIES

Legal

General
and Other

In
the