Company: HROW
Filing Date: 2025-05-08
Form Type: 10-Q
Source: 0001641172-25-009263
Chunk: 76

Company: HARROW, INC.
Filing Date: 2025-05-08
Form: 10-Q
Item: Item 4
Chunk 76
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Evaluation of Disclosure Controls and Procedures

We maintain disclosure controls
and procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted pursuant to the
Securities Exchange Act of 1934, as amended (the “Exchange Act”), is recorded, processed, summarized and reported within the
time periods specified in the rules and forms of the SEC, and that such information is accumulated and communicated to our management,
including our principal executive officer and principal financial officer, as appropriate, to allow for timely decisions regarding required
disclosure.

Under the supervision and
with the participation of our principal executive officer and principal financial officer, our management conducted an evaluation of our
disclosure controls and procedures, as such term is defined under Rule 13a-15(e) promulgated under the Exchange Act, as they existed on
March 31, 2025. Based on this evaluation, our principal executive officer and principal financial officer have concluded that our disclosure
controls and procedures were effective to achieve their stated purpose as of March 31, 2025, the end of the period covered by this Quarterly
Report.

Changes in Internal Control over Financial Reporting

There has been no change in
our internal control over financial reporting (as defined in Rule 13a-15(f) under the Exchange Act) during the quarter ended March 31,
2025, that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting. 

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PART II

OTHER INFORMATION

Item 1. Legal Proceedings

See Note 13 to our unaudited
condensed consolidated financial statements included in this Quarterly Report for information on various legal proceedings, which is incorporated
into this Item by reference.

Item 1A. Risk Factors

In addition to the other
information contained in this Quarterly Report you should consider the risk factors and the other information in our Annual Report on
Form 10-K for the year ended December 31, 2024, including our audited financial statements and the related notes and “Management’s
Discussion and Analysis of Financial Condition and Results of Operations.” If any such risks actually occur, our business, financial
condition, results of operations and future growth prospects would likely be materially and adversely affected. In these circumstances,
the market price of our common stock would likely decline and you may lose all or part of your investment. Additional risks and uncertainties
not presently known to us or that we currently deem immaterial also may impair our business operations.

Item