Company: HROW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001641172-25-000925
Chunk: 267

Company: HARROW, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 1A
Chunk 267
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 affected by any such economic downturn, volatile business environment and continued unpredictable
and unstable market conditions. If the equity and credit markets deteriorate, it may make any debt or equity financing more difficult
to complete, more costly, and more dilutive. In the event the Company or one of its subsidiaries needed to access additional capital,
failure to secure financing in a timely manner and on favorable terms could have a material adverse effect on our growth strategy, financial
performance and stock price and could require us to delay or abandon development plans. In addition, there is a risk that one or more
of our current service providers, manufacturers and other partners may not survive an economic downturn, which could directly affect
our ability to attain our operating goals on schedule and on budget.

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ITEM 1B. UNRESOLVED STAFF COMMENTS

Not applicable.

ITEM 1C. CYBERSECURITY

We
are subject to cybersecurity threats that could have a material adverse impact on our results of operations, financial condition and
cash flows, as well as our operations—including our manufacturing and marketing capabilities. We operate a risk-based cybersecurity
program which is designed to: (i) ensure the security, confidentiality, integrity and availability of our information and systems; (ii)
protect against anticipated or actual cyber threats to our information and systems; and (iii) protect against unauthorized access and/or
use of our information and systems. Overall cybersecurity risk reporting is integrated with our enterprise risk management program, is
included in discussions with the Audit Committee of our Board of Directors and disclosed where appropriate. Our information technology
and cybersecurity function is headed by our Chief Executive Officer (“CEO”), and Vice President of Information Technology,
who are responsible for managerial oversight of our cybersecurity program. Our Vice President of Information Technology reports directly
to our CEO.

We
utilize a layered approach in assessing, identifying, evaluating and managing material risks from cybersecurity threats, and leverage
outside partners to gain intelligence on threats. We take input from industry activities, third party assessments and internal simulations
and continuously adjust our protection mechanisms to be effective. We also assess operational and data security risks associated with
our use of third-party service providers, understanding where failure points may exist within our supply chain operations and data protections.
If we learn of a cybersecurity incident at a third-party service provider, our information technology department will maintain communication
with that third-party service provider and communicate any cybersecurity incidents to the Vice President of Information Technology and
CEO. All Harrow employees receive information security training (including data