Company: HROW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001641172-25-000925
Chunk: 1562

Company: HARROW, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 9A
Chunk 1562
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 OTHER CURRENT ASSETS

Prepaid expenses and other current assets at December
31, 2024 and 2023 consisted of the following:

 SCHEDULE
OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

    2024  
    2023 

    December 31, 

    2024  
    2023 
  
    Prepaid insurance 
    $1,326,000  
    $1,241,000 
  
    Prepaid computer software related expenses 
     765,000  
     1,613,000 
  
    Prefunded co-pay assistance 
     4,514,000  
     - 
  
    Other prepaid expenses 
     1,435,000  
     906,000 
  
    Receivable due from Melt 
     228,000  
     228,000 
  
    Annual user fees (PDUFA) 
     3,651,000  
     3,438,000 
  
    Deferred Oaktree commitment fee (see Note 13) 
     -  
     409,000 
  
    Deposits and other current assets 
     3,410,000  
     1,753,000 
  
    Total prepaid expenses and other current assets 
    $15,329,000  
    $9,588,000 

NOTE 9. PROPERTY,
PLANT AND EQUIPMENT

Property, plant and equipment, net at December 31,
2024 and 2023 consisted of the following:

 SCHEDULE
OF PROPERTY, PLANT AND EQUIPMENT

    2024  
    2023 

    December 31, 

    2024  
    2023 
  
    Property, plant and equipment, net: 

    Computer hardware 
    $1,195,000  
    $1,322,000 
  
    Furniture and equipment 
     956,000  
     936,000 
  
    Lab and pharmacy equipment 
     5,306,000  
     4,564,000 
  
    Leasehold improvements 
     7,291,000  
     6,771,000 
  
    Property, plant and equipment, gross 
     14,748,000  
     13,593,000 
  
    Accumulated depreciation and amortization 
     (11,