Company: HROW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001641172-25-000925
Chunk: 1131

Company: HARROW, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 7
Chunk 1131
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    Andrew R. Boll
     
    (Principal Accounting and Financial Officer)

    /s/ Adrienne L. Graves 
     
    Director
     
    March 27, 2025
  
    Adrienne L. Graves

    /s/ Lauren P. Silvernail 
     
    Director
     
    March 27, 2025
  
    Lauren P. Silvernail

    /s/ Perry J. Sternberg 
     
    Director
     
    March 27, 2025
  
    Perry J. Sternberg

 75 

FINANCIAL STATEMENTS

Harrow, Inc.

Index to Consolidated Financial Statements

    Report of Independent Registered Public Accounting Firm (PCAOB
    ID 173)
    F-2

    Report of Independent Registered Public Accounting Firm (PCAOB
    ID 170)
    F-4

    Consolidated Balance Sheets at December 31, 2024 and 2023
    F-5

    Consolidated Statements of Operations for the years ended December 31, 2024
    and 2023
    F-6

    Consolidated Statements of Stockholders’ Equity for the years ended December
    31, 2024 and 2023
    F-7

    Consolidated Statements of Cash Flows for the years ended December 31, 2024
    and 2023
    F-8

    Notes to the Consolidated Financial Statements
    F-9

F-1

REPORT
OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

Stockholders
and the Board of Directors of Harrow, Inc.

Nashville,
Tennessee

Opinions
on the Financial Statements and Internal Control over Financial Reporting

We
have audited the accompanying consolidated balance sheet of Harrow, Inc. (the “Company”) as of December 31, 2024, the related
consolidated statements of operations, stockholders’ equity, and cash flows for the year then ended, and the related notes (collectively
referred to as the “financial statements”). We also have audited the Company’s internal control over financial reporting
as of December 31, 2024, based on criteria established in Internal Control – Integrated Framework: (2013) issued by the Committee
of Sponsoring Organizations of the Treadway Commission (COSO).

In
our opinion, the financial statements referred to