Company: HROW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001641172-25-000925
Chunk: 432

Company: HARROW, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1B
Chunk 432
---
 claims received. We assessed the relevance and reliability of the external
data used in management’s analysis and verified the mathematical accuracy of the calculations used in management’s analysis.
We evaluated management’s ability to accurately estimate the sales deduction accruals by retrospectively comparing historically
recorded accruals to the actual claims amounts. In addition, we assessed subsequent events to determine whether there was any new information
that would require adjustment to the accruals.

/s/
Crowe LLP

We
have served as the Company’s auditor since 2024.

Costa
Mesa, California

March
27, 2025

F-3

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM

To
the Board of Directors and Stockholders
Harrow, Inc.

Opinion
on the Consolidated Financial Statements

We
have audited the accompanying consolidated balance sheet of Harrow, Inc. (the “Company”) as of December
31, 2023, the related consolidated statements of operations, stockholders’ equity, and cash flows for the year ended December 31,
2023, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated
financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023, and the
results of its operations and its cash flows for the year ended December 31, 2023, in conformity with accounting principles generally
accepted in the United States of America.

Basis
for Opinion

These
consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion
on the Company’s consolidated financial statements based on our audit. 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.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission
and the PCAOB.

We
conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain
reasonable assurance about whether the consolidated financial statements are free of material misstatement, whether due to error or fraud.
The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part
of our audit, we are required to obtain an understanding of