Company: HROW
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0001641172-25-022980
Chunk: 42

Company: HARROW, INC.
Filing Date: 2025-08-11
Form: 10-Q
Item: Item 1
Chunk 42
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 June 30, 2025 
     -  
    $- 

As
of June 30, 2025, there is no unrecognized compensation expense related to unvested PSUs. The stock-based compensation for PSUs during
the three and six months ended June 30, 2025 was $0 and $3,638,000, respectively, and $3,638,000 and $7,276,000 during the same periods
in 2024, respectively.

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
                                                                               June 30,  
    For the Six Months Ended
                                                                               June 30, 

    2025  
    2024  
    2025  
    2024 
  
    Employees - selling, general and administrative 
    $637,000  
    $3,579,000  
    $4,431,000  
    $7,104,000 
  
    Employees - R&D 
     -  
     439,000  
     422,000  
     878,000 
  
    Directors - selling, general and administrative 
     149,000  
     214,000  
     375,000  
     402,000 
  
    Consultants - selling, general and administrative 
     89,000  
     39,000  
     203,000  
     56,000 
  
    Total 
    $875,000  
    $4,271,000  
    $5,431,000  
    $8,440,000 

NOTE
13. COMMITMENTS AND CONTINGENCIES

Legal

General
and Other

In
the ordinary course of business, the Company is involved in various legal proceedings, government investigations and other matters that
are complex in nature and have outcomes that are difficult to predict. The Company describes legal proceedings and other matters that
are/were significant or that it believes could become significant in this footnote.

The
Company records accruals for loss contingencies to the