Company: HROW
Filing Date: 2025-08-11
Form Type: 10-Q
Source: 0001641172-25-022980
Chunk: 39

Company: HARROW, INC.
Filing Date: 2025-08-11
Form: 10-Q
Item: Item 1
Chunk 39
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has limited, relevant, historical data on employee exercises and post-vesting employment termination behavior. The expected risk-free
interest rate is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time
of the grant. The financial statement effect of forfeitures is estimated at the time of grant and revised, if necessary, if the actual
effect differs from those estimates. For option grants to employees and directors, the Company assigns a forfeiture factor of 10%. These
factors could change in the future, which would affect the determination of stock-based compensation expense in future periods. Utilizing
these assumptions, the fair value is determined at the date of grant.

The
table below illustrates the fair value per share determined using the Black-Scholes-Merton option pricing model with the following assumptions
used for valuing options granted to employees:

SCHEDULE
OF FAIR VALUE ASSUMPTIONS

    2025

    Weighted-average fair value of options granted 
    $22.04

    Expected terms (in years) 
     6.11

    Expected volatility 
     71.19%-71.30
    %
  
    Risk-free interest rate 
     4.16%-4.53
    %
  
    Dividend yield 
     -

    22

The
following table summarizes information about stock options outstanding and exercisable at June 30, 2025:

SCHEDULE
OF STOCK OPTION OUTSTANDING AND EXERCISABLE

     Options Outstanding  
     Options Exercisable 
  
    Range of Exercise Prices 
     Number Outstanding  
     Weighted Average Remaining Contractual Life in Years  
     Weighted Average Exercise Price  
     Number Exercisable  
     Weighted Average Exercise Price 
  
    $1.47 - $1.70 
     31,942  
     1.31  
    $1.68  
     31,942  
    $1.68 
  
    $1.73 
     250,000  
     2.51  
    $1.73  
     250,000  
    $1.73 
  
    $2.23 
     270,000  
     1.59  
    $2.23  
     270,000  
    $2.23 
  
    $2.40 -