Company: HROW
Filing Date: 2025-03-27
Form Type: 10-K
Source: 0001641172-25-000925
Chunk: 943

Company: HARROW, INC.
Filing Date: 2025-03-27
Form: 10-K
Item: Item 5
Chunk 943
---
    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 
     (11,014,000) 
     (10,072,000)
  
    Property, plant and equipment,
    net 
    $3,734,000  
    $3,521,000 

During the year