Company: HROW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001641172-25-000925
Chunk: 1422

Company: HARROW, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 9
Chunk 1422
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    Consolidated Statements of Stockholders’ Equity for the years ended December
    31, 2024 and 2023
    F-7

    Consolidated Statements of Cash Flows for the years ended December 31, 2024
    and 2023
    F-8

    Notes to the Consolidated Financial Statements
    F-9

F-1

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Stockholders
and the Board of Directors of Harrow, Inc.

Nashville,
Tennessee

Opinions
on the Financial Statements and Internal Control over Financial Reporting

We
have audited the accompanying consolidated balance sheet of Harrow, Inc. (the “Company”) as of December 31, 2024, the related
consolidated statements of operations, stockholders’ equity, and cash flows for the year then ended, and the related notes (collectively
referred to as the “financial statements”). We also have audited the Company’s internal control over financial reporting
as of December 31, 2024, based on criteria established in Internal Control – Integrated Framework: (2013) issued by the Committee
of Sponsoring Organizations of the Treadway Commission (COSO).

In
our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Company
as of December 31, 2024, and the results of its operations and its cash flows for the year then ended in conformity with accounting principles
generally accepted in the United States of America. Also in our opinion, the Company maintained, in all material respects, effective
internal control over financial reporting as of December 31, 2024, based on criteria established in Internal Control – Integrated
Framework: (2013) issued by COSO.

Basis
for Opinions

The
Company’s management is responsible for these financial statements, for maintaining effective internal control over financial reporting,
and for its assessment of the effectiveness of internal control over financial reporting, included in the accompanying Management’s
Annual Report on Internal Control over Financial Reporting. Our responsibility is to express an opinion on the Company’s financial
statements and an opinion on the Company’s internal control over financial reporting based on our audits. We are a public accounting
firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”) and are required to be independent
with respect to the Company in accordance with the U