Company: HROW
Filing Date: 2025-05-08
Form Type: 10-Q
Source: 0001641172-25-009263
Chunk: 21

Company: HARROW, INC.
Filing Date: 2025-05-08
Form: 10-Q
Item: Item 1
Chunk 21
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 PREPAID EXPENSES AND OTHER CURRENT ASSETS

    March 31, 2025  
    December 31, 2024 
  
    Prepaid insurance 
    $720,000  
    $1,326,000 
  
    Prepaid computer software licenses and related expenses 
     716,000  
     765,000 
  
    Prefunded co-pay assistance 
     5,324,000  
     4,514,000 
  
    Other prepaid expenses 
     2,151,000  
     1,435,000 
  
    Receivable due from Melt 
     228,000  
     228,000 
  
    Annual Prepaid Prescription Drug User (“PDUFA”) fees 
     2,434,000  
     3,651,000 
  
    Deposits and other current assets 
     3,457,000  
     3,410,000 
  
    Total prepaid expenses and other current assets 
    $15,030,000  
    $15,329,000 

NOTE 6. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment at March 31, 2025
and December 31, 2024 consisted of the following:

 SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT

    March 31, 2025  
    December 31, 2024 
  
    Property, plant and equipment, net: 

    Computer hardware 
    $1,214,000  
    $1,195,000 
  
    Furniture and equipment 
     960,000  
     956,000 
  
    Lab and pharmacy equipment 
     5,374,000  
     5,306,000 
  
    Leasehold improvements 
     7,346,000  
     7,291,000 
  
    Property, plant and equipment, gross 
     14,894,000  
     14,748,000 
  
    Accumulated depreciation 
     (11,326,000) 
     (11,014,000)
  
    Property, plant and equipment,
    net 
    $3,568,000  
    $3,734,000 

For the three months ended March 31, 2025 and
2024, depreciation related to the property, plant and equipment was $312