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SCHEDULE OF REVENUES BY SEGMENT (Details) - USD ($)	3 Months Ended
SCHEDULE OF REVENUES BY SEGMENT (Details) - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Segment Reporting [Line Items]
Revenue	$ 44,203,000	$ 47,831,000
Branded [Member]
Segment Reporting [Line Items]
Revenue	30,704,000	27,780,000
Compounding [Member]
Segment Reporting [Line Items]
Revenue	13,499,000	20,051,000
IHEEZO [Member]
Segment Reporting [Line Items]
Revenue	1,851,000	5,222,000
VEVYE [Member]
Segment Reporting [Line Items]
Revenue	20,947,000	21,516,000
Other Products [Member]
Segment Reporting [Line Items]
Revenue	7,833,000	956,000
Other Revenues [Member]
Segment Reporting [Line Items]
Revenue	73,000	86,000
Other Revenues [Member] \| Compounding [Member]
Segment Reporting [Line Items]
Revenue

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

- Definition

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+ Details

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	NOTE 1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Company and Background Harrow, Inc. (together with its consolidated subsidiaries, unless the context indicates or otherwise requires, the “Company” or “Harrow”) is a leading eyecare pharmaceutical company engaged in the discovery, development, and commercialization of innovative ophthalmic pharmaceutical products for the U.S. market. Harrow helps U.S. eyecare professionals preserve the gift of sight by making its comprehensive portfolio of prescription and non-prescription pharmaceutical products accessible and affordable to millions of Americans each year. The Company owns commercial rights to one of the largest portfolios of branded ophthalmic pharmaceutical products in the U.S., all of which are marketed under its Harrow name. The Company also owns and operates ImprimisRx, one of the nation’s leading ophthalmology-focused pharmaceutical-compounding businesses. Basis of Presentation The Company has prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2026 are not necessarily indicative of the results that may be expected for the year ending December 31, 2026 or for any other period. For further information, refer to the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned and majority-owned subsidiaries. Harrow consolidates entities in which it has a controlling financial interest. The Company assesses control under the variable interest entity (“VIE”) model to determine whether the Company is the primary beneficiary of that entity. The Company consolidates (i) entities in which it holds and/or controls, directly or indirectly, more than 50% of the voting rights, and (ii) VIEs for which the Company is deemed to be the primary beneficiary. All material intercompany accounts and transactions have been eliminated in consolidation.

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

NOTE 1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

Company and Background

Harrow, Inc. (together with its consolidated subsidiaries, unless the context indicates or otherwise requires, the “Company” or “Harrow”) is a leading eyecare pharmaceutical company engaged in the discovery, development, and commercialization of innovative ophthalmic pharmaceutical products for the U.S. market. Harrow helps U.S. eyecare professionals preserve the gift of sight by making its comprehensive portfolio of prescription and non-prescription pharmaceutical products accessible and affordable to millions of Americans each year. The Company owns commercial rights to one of the largest portfolios of branded ophthalmic pharmaceutical products in the U.S., all of which are marketed under its Harrow name. The Company also owns and operates ImprimisRx, one of the nation’s leading ophthalmology-focused pharmaceutical-compounding businesses.

Basis of Presentation

The Company has prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2026 are not necessarily indicative of the results that may be expected for the year ending December 31, 2026 or for any other period. For further information, refer to the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned and majority-owned subsidiaries.

Harrow consolidates entities in which it has a controlling financial interest. The Company assesses control under the variable interest entity (“VIE”) model to determine whether the Company is the primary beneficiary of that entity. The Company consolidates (i) entities in which it holds and/or controls, directly or indirectly, more than 50% of the voting rights, and (ii) VIEs for which the Company is deemed to be the primary beneficiary. All material intercompany accounts and transactions have been eliminated in consolidation.

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2026
Insider Trading Arrangements [Line Items]
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SEGMENTS AND CONCENTRATIONS (Details Narrative) - Segment	3 Months Ended		12 Months Ended
	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2025
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Number of reportable segments	2
Two Customer [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage	10.00%
One Customer [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage		10.00%
No Customer [Member] \| Revenue Benchmark [Member] \| Customer Concentration Risk [Member]
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage	10.00%	10.00%
Three Customers [Member] \| Accounts Receivable [Member] \| Customer Concentration Risk [Member]
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage	95.00%		90.00%
Two Suppliers [Member] \| Purchases [Member] \| Supplier Concentration Risk [Member]
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage	69.00%	67.00%

INTANGIBLE ASSETS AND GOODWILL

3 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

INTANGIBLE ASSETS AND GOODWILL

NOTE 6. INTANGIBLE ASSETS AND GOODWILL

The Company’s intangible assets at March 31, 2026 consisted of the following:

SCHEDULE OF INTANGIBLE ASSETS

	Weighted-average useful life (in years)	Cost		Accumulated Amortization			Net Carrying Value
Definite-lived Intangibles
Patents	19	$	239,000	$	(70,000	)	$	169,000
Licenses	20		50,000		(39,000	)		11,000
Acquired product rights	14		225,480,000		(45,042,000	)		180,438,000
Customer relationships	7		190,000		(152,000	)		38,000
Trade name	5		70,000		(4,000	)		66,000
State pharmacy licenses	25		8,000		(4,000	)		4,000
Indefinite-lived Intangibles
Trademarks	Indefinite		328,000		-			328,000
		$	226,365,000	$	(45,311,000	)	$	181,054,000

Amortization expense for intangible assets for the three months ended March 31, 2026 and 2025 was as follows:

	2026		2025
	For the Three Months Ended March 31,
	2026		2025
Patents	$	5,000	$	3,000
Acquired NDAs		5,121,000		4,220,000
Customer relationships		3,000		3,000
	$	5,129,000	$	4,226,000

Estimated future amortization expense for the Company’s intangible assets at March 31, 2026 was as follows:


Remainder of 2026	$	16,334,000
2027		19,369,000
2028		16,414,000
2029		16,244,000
2030		15,739,000
Thereafter		96,626,000
Intangible assets	$	180,726,000

In January 2026, the Company amended the Asset Purchase Agreement with Eyevance Pharmaceuticals, LLC and License Agreement with Santen S.A.S. (collectively, the “Santen Agreements”), each a subsidiary of Santen Pharmaceuticals Co., Ltd. (collectively, “Santen”). Pursuant to the amendment, the parties agreed to a full and final settlement of all contingent milestone obligations related to specified manufacturing-related events for the Santen products in exchange for a one-time lump sum payment by the Company of $7,000,000. Following this payment, no further milestone payments will be due under the Santen Agreements. The Company capitalized this payment as an intangible asset within acquired product rights.

In February 2026, the Company made a one-time upfront payment of $4,000,000 to Samsung Bioepis Co., Ltd. (“Samsung”) upon the license effective date related to the development and commercialization agreement with Samsung entered into in July 2025. The milestone was capitalized as an intangible asset within acquired product rights.

In March 2026, the Company paid a commercial milestone payment of $7,000,000 related to the sales of VEVYE during 2025. The milestone payment was included in accounts payable and accrued expenses on the December 31, 2025 condensed consolidated balance sheet and was capitalized in acquired product rights.

There were no changes to the carrying value of the Company’s goodwill during the three months ended March 31, 2026 and 2025.

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses at March 31, 2026 and December 31, 2025 consisted of the following:

	March 31,		December 31,
	2026		2025
Accounts payable	$	26,125,000	$	35,355,000
Income taxes payable		2,564,000		-
Accrued interest		1,222,000		6,498,000
Other accrued expenses		106,000		106,000
Total accounts payable and accrued expenses	$	30,017,000	$	41,959,000

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details Narrative)	3 Months Ended
	Mar. 31, 2026
Accounting Policies [Abstract]
Consolidation basis description	(i) entities in which it holds and/or controls, directly or indirectly, more than 50% of the voting rights, and (ii) VIEs for which the Company is deemed to be the primary beneficiary. All material intercompany accounts and transactions have been eliminated in consolidation.

SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Debt Disclosure [Abstract]
Remainder of 2026
2027
2028
2029
2030	300,000,000
Total minimum principal payments	300,000,000
Less: unamortized issue costs and premium	(7,913,000)	$ (6,816,000)
Notes payable, net	$ 292,087,000	$ 243,184,000

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References

+ Details

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Prepaid Expenses And Other Current Assets
Prepaid insurance	$ 929,000	$ 2,185,000
Prepaid computer software licenses and related expenses	1,224,000	598,000
Prefunded co-pay assistance	3,377,000	3,342,000
Other prepaid expenses	4,241,000	1,825,000
Annual Prepaid Prescription Drug User (“PDUFA”) fees	2,885,000	4,327,000
Deposits and other current assets	1,329,000	2,128,000
Total prepaid expenses and other current assets	$ 13,985,000	$ 14,405,000

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Payables and Accruals [Abstract]
Accounts payable	$ 26,125,000	$ 35,355,000
Income taxes payable	2,564,000
Accrued interest	1,222,000	6,498,000
Other accrued expenses	106,000	106,000
Total accounts payable and accrued expenses	$ 30,017,000	$ 41,959,000

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Intangible Asset, Finite-Lived [Line Items]
Amortization expense of intangible assets	$ 5,129,000	$ 4,226,000
Patents [Member]
Intangible Asset, Finite-Lived [Line Items]
Amortization expense of intangible assets	5,000	3,000
Acquired New Drug Applications [Member]
Intangible Asset, Finite-Lived [Line Items]
Amortization expense of intangible assets	5,121,000	4,220,000
Customer Relationships [Member]
Intangible Asset, Finite-Lived [Line Items]
Amortization expense of intangible assets	$ 3,000	$ 3,000

- Definition

Amount of amortization expense for finite-lived intangible asset. Excludes goodwill and capitalized cost for software to be sold, leased, or marketed.

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+ Details

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Intangible Asset, Finite-Lived [Line Items]
Cost	$ 226,365,000
Accumulated amortization	(45,311,000)
Net Carrying value	$ 181,054,000	$ 175,174,000
Patents [Member]
Intangible Asset, Finite-Lived [Line Items]
Intangible assets, Useful life	19 years
Cost	$ 239,000
Accumulated amortization	(70,000)
Net Carrying value	$ 169,000
Licenses [Member]
Intangible Asset, Finite-Lived [Line Items]
Intangible assets, Useful life	20 years
Cost	$ 50,000
Accumulated amortization	(39,000)
Net Carrying value	$ 11,000
Acquired Product Rights [Member]
Intangible Asset, Finite-Lived [Line Items]
Intangible assets, Useful life	14 years
Cost	$ 225,480,000
Accumulated amortization	(45,042,000)
Net Carrying value	$ 180,438,000
Customer Relationships [Member]
Intangible Asset, Finite-Lived [Line Items]
Intangible assets, Useful life	7 years
Cost	$ 190,000
Accumulated amortization	(152,000)
Net Carrying value	$ 38,000
Trade Names [Member]
Intangible Asset, Finite-Lived [Line Items]
Intangible assets, Useful life	5 years
Cost	$ 70,000
Accumulated amortization	(4,000)
Net Carrying value	$ 66,000
State Pharmacy Licenses [Member]
Intangible Asset, Finite-Lived [Line Items]
Intangible assets, Useful life	25 years
Cost	$ 8,000
Accumulated amortization	(4,000)
Net Carrying value	4,000
Trademarks [Member]
Intangible Asset, Finite-Lived [Line Items]
Net Carrying value	$ 328,000
Useful life, description	Indefinite
Cost	$ 328,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following represents an update for the three months ended March 31, 2026 to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and judgments that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting periods. Significant estimates made by management are, among others, allowance for credit losses, variable consideration determined based on accruals for chargebacks, administrative fees and rebates, government rebates, returns and other allowances, renewal periods and discount rates for leases, realizability of inventories, recoverability of investments, realizability of deferred tax assets, recoverability of long-lived assets and goodwill, valuations and purchase price allocations related to business combinations and asset acquisitions, fair value of loans payable, and valuation of stock-based transactions with employees and non-employees. Actual results could differ from those estimates.

Risks, Uncertainties and Liquidity

The Company is subject to certain regulatory standards, approvals, guidelines and inspections which could impact the Company’s ability to make, dispense, and sell certain products. If the Company was required to cease compounding and selling certain products because of regulatory guidelines or inspections, this may have a material impact on the Company’s financial condition, liquidity and results of operations.

Credit Losses

The Company estimates and records a provision for its expected credit losses related to its financial instruments, including its trade receivables. Management considers historical collection rates, the current financial status of the Company’s customers, macroeconomic factors, and other industry-specific factors when evaluating for current expected credit losses. Forward-looking information is also considered in the evaluation of current expected credit losses. However, because of the short time to the expected receipt of accounts receivable, management believes that the carrying value, net of expected losses, approximates fair value and therefore, relies more on historical and current analysis of such financial instruments, including its trade receivables.

To determine the provision for credit losses for accounts receivable, the Company has disaggregated its accounts receivable by class of customer at the business component level, as management determined that the risk profile of the Company’s customers is consistent based on the type and industry in which they operate, mainly in the pharmaceuticals industry. Each business component is analyzed for estimated credit losses individually. In doing so, the Company establishes a historical loss matrix, based on the previous collections of accounts receivable by the age of such receivables, and evaluates the current and forecasted financial position of its customers, as available. Further, the Company considers macroeconomic factors and the status of the pharmaceuticals industry to estimate if there are current expected credit losses within its trade receivables based on the trends of the Company’s expectation of the future status of such economic and industry-specific factors. Also, specific allowance amounts are established based on review of outstanding invoices to record the appropriate provision for customers that have a higher probability of default.

The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected at March 31, 2026:

Balance, January 1, 2026	$	884,000
Change in expected credit losses		(195,000	)
Write-offs, net of recoveries		(38,000	)
Balance, March 31, 2026	$	651,000

Fair Value Measurements

Fair value measurements are determined based on the assumptions that market participants would use in pricing an asset or liability. GAAP establishes a hierarchy for inputs used in measuring fair value that maximizes the use of observable inputs and minimizes the use of unobservable inputs by requiring that the most observable inputs be used when available. The established fair value hierarchy prioritizes the use of inputs used in valuation methodologies into the following three levels:

●	Level 1: Applies to assets or liabilities for which there are quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.
●	Level 2: Applies to assets or liabilities for which there are significant other observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
●	Level 3: Applies to assets or liabilities for which there are significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, Level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The Company’s 2030 Notes (as defined in Note 8) are carried at face value, including the unamortized premium, less unamortized debt issuance costs on the condensed consolidated balance sheets and the Company presents fair value for disclosure purposes only. The 2030 Notes are classified as Level 1 instruments as the fair value is determined using quoted market prices in active markets for the same securities.

The following table presents the estimated fair values and the carrying values:

SCHEDULE OF ESTIMATED FAIR VALUE

	March 31, 2026				December 31, 2025
	Carrying Value		Fair Value		Carrying Value		Fair Value
2030 Notes	$	292,087,000	$	303,750,000	$	243,184,000	$	262,500,000

The Company’s other financial instruments include cash and cash equivalents, accounts receivable, accounts payable and accrued expenses, accrued payroll and related liabilities, deferred revenue and customer deposits and operating lease liabilities. The carrying amount of these financial instruments, except for operating lease liabilities, approximates fair value due to the short-term maturity of these instruments. Based on borrowing rates currently available to the Company, the carrying value of the operating lease liabilities approximate their respective fair values.

Basic and Diluted Net Loss per Common Share

Basic net loss per common share is computed by dividing net loss attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options, restricted stock units (“RSUs”), performance stock units (“PSUs”), and warrants, outstanding during the period. Common equivalent shares (using the treasury stock or “if converted” method) from stock options, unvested RSUs, unvested PSUs were 1,556,232 and 4,367,766 at March 31, 2026 and 2025, respectively, and are excluded in the calculation of diluted net loss per common share for the periods presented, because the effect is anti-dilutive. Included in the basic and diluted net loss per share calculation were RSUs awarded to directors that had vested, but the issuance and delivery of the shares are deferred until the director ceases providing services to the Company. The number of shares underlying vested RSUs at March 31, 2026 and 2025 was 195,785 and 199,216, respectively.

Accounting Guidance Issued but Not Adopted at March 31, 2026

In October 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-06, Disclosure Improvements—Codification Amendments in Response to the SEC’s Disclosure Update and Simplification Initiative. This ASU modifies the disclosure or presentation requirements of a variety of topics in the codification by aligning them with the SEC’s regulations. The amendments to the various topics should be applied prospectively, and the effective date for the Company for each amendment will be determined based on the effective date of the SEC’s removal of the related disclosure from Regulation S-X or Regulation S-K. If the SEC has not removed the applicable requirement by June 30, 2027, then the related amendment in ASU 2023-06 will be removed from the codification and will not become effective. Early adoption of this ASU is prohibited. The Company does not expect the amendments in this ASU to have a material impact on the disclosures or presentation in its consolidated financial statements.

In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures, to improve the disclosures by a public business entity about the types of expenses in commonly presented expense captions. This ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, with early adoption permitted. Except for expanded footnote disclosure, the Company does not expect the adoption of ASU 2024-03 will have a material effect on its consolidated financial statements.

SCHEDULE OF ACCRUALS AND ALLOWANCES (Details) - USD ($)

3 Months Ended

Mar. 31, 2026

Mar. 31, 2025

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at December 31, 2025

^[1]

$ 68,381,000

$ 59,631,000

Accruals/Adjustments

51,146,000

50,641,000

Credits Taken Against Reserve

(51,880,000)

(67,163,000)

Balance at March 31, 2026

^[1]

67,647,000

43,109,000

Chargebacks [Member]

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at December 31, 2025

^[1]

11,027,000

960,000

Accruals/Adjustments

505,000

5,325,000

Credits Taken Against Reserve

(5,272,000)

(3,687,000)

Balance at March 31, 2026

^[1]

6,260,000

2,598,000

Rebates [Member]

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at December 31, 2025

^[1]

28,217,000

12,360,000

Accruals/Adjustments

8,388,000

5,857,000

Credits Taken Against Reserve

(9,514,000)

(3,136,000)

Balance at March 31, 2026

^[1]

27,091,000

15,081,000

Allowances For Sales Returns [Member]

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at December 31, 2025

^[1]

8,018,000

1,449,000

Accruals/Adjustments

(337,000)

2,670,000

Credits Taken Against Reserve

(2,076,000)

(2,590,000)

Balance at March 31, 2026

^[1]

5,605,000

1,529,000

Administrative Fees and Other Rebates [Member]

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at December 31, 2025

^[1]

16,540,000

32,873,000

Accruals/Adjustments

35,731,000

14,907,000

Credits Taken Against Reserve

(26,376,000)

(28,698,000)

Balance at March 31, 2026

^[1]

25,895,000

19,082,000

Co Pay Assistance [Member]

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at December 31, 2025

^[1]

2,085,000

9,612,000

Accruals/Adjustments

6,496,000

20,824,000

Credits Taken Against Reserve

(7,058,000)

(27,109,000)

Balance at March 31, 2026

^[1]

1,523,000

3,327,000

Reserves For Cash Discount [Member]

SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]

Balance at December 31, 2025

^[1]

2,494,000

2,377,000

Accruals/Adjustments

363,000

1,058,000

Credits Taken Against Reserve

(1,584,000)

(1,943,000)

Balance at March 31, 2026

^[1]

$ 1,273,000

$ 1,492,000

[1]

Chargebacks and other allowances are included as an offset to accounts receivable in the condensed consolidated balance sheets. Administrative Fees and Other Rebates, Prompt Payment Discounts and Returns are included as a reduction to accounts receivable, net of chargebacks and other allowances or accrued expenses and other in the condensed consolidated balance sheets. Government rebates are included in accrued government rebates and copay assistance in the condensed consolidated balance sheets.

SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Short-Term Debt [Line Items]
Less: Unamortized debt issuance costs	$ (7,913,000)	$ (6,816,000)
Notes payable net	292,087,000	243,184,000
Senior Notes Due 2030 [Member]
Short-Term Debt [Line Items]
8.625% Senior Notes due September 2030	$ 300,000,000	$ 250,000,000

SCHEDULE OF SEGMENT NET REVENUES (Details) - USD ($)	3 Months Ended
SCHEDULE OF SEGMENT NET REVENUES (Details) - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Segment Reporting [Line Items]
Total revenues	$ 44,203,000	$ 47,831,000
Cost of sales	17,158,000	15,524,000
Gross profit	27,045,000	32,307,000
Operating expenses
Selling, general and administrative	43,230,000	40,513,000
Research and development	5,895,000	3,026,000
Loss from operations	(22,080,000)	(11,232,000)
Product Sales Net [Member]
Segment Reporting [Line Items]
Total revenues	44,130,000	47,745,000
Other Revenues [Member]
Segment Reporting [Line Items]
Total revenues	73,000	86,000
Operating Segments [Member]
Segment Reporting [Line Items]
Total revenues	44,203,000	47,831,000
Cost of sales	17,158,000	15,524,000
Gross profit	27,045,000	32,307,000
Operating expenses
Selling, general and administrative	32,501,000	28,204,000
Research and development	5,831,000	2,217,000
Loss from operations	(11,287,000)	1,886,000
Operating Segments [Member] \| Selling General and Administrative Expense [Member]
Operating expenses
Loss from operations	10,729,000	12,309,000
Operating Segments [Member] \| Research and Development Expenses [Member]
Operating expenses
Loss from operations	64,000	809,000
Operating Segments [Member] \| Product Sales Net [Member]
Segment Reporting [Line Items]
Total revenues	44,130,000	47,745,000
Operating Segments [Member] \| Other Revenues [Member]
Segment Reporting [Line Items]
Total revenues	73,000	86,000
Branded [Member]
Segment Reporting [Line Items]
Total revenues	30,704,000	27,780,000
Branded [Member] \| Operating Segments [Member]
Segment Reporting [Line Items]
Total revenues	30,704,000	27,780,000
Cost of sales	10,954,000	8,181,000
Gross profit	19,750,000	19,599,000
Operating expenses
Selling, general and administrative	25,759,000	20,682,000
Research and development	5,621,000	1,993,000
Loss from operations	(11,630,000)	(3,076,000)
Branded [Member] \| Operating Segments [Member] \| Product Sales Net [Member]
Segment Reporting [Line Items]
Total revenues	30,631,000	27,694,000
Branded [Member] \| Operating Segments [Member] \| Other Revenues [Member]
Segment Reporting [Line Items]
Total revenues	73,000	86,000
Compounding [Member]
Segment Reporting [Line Items]
Total revenues	13,499,000	20,051,000
Cost of sales	6,204,000	7,343,000
Gross profit	7,295,000	12,708,000
Operating expenses
Selling, general and administrative	6,742,000	7,522,000
Research and development	210,000
Loss from operations	343,000	4,962,000
Compounding [Member] \| Product Sales Net [Member]
Segment Reporting [Line Items]
Total revenues	13,499,000	20,051,000
Compounding [Member] \| Other Revenues [Member]
Segment Reporting [Line Items]
Total revenues
Compounding [Member] \| Operating Segments [Member]
Operating expenses
Research and development		$ 224,000

SCHEDULE OF ESTIMATED FAIR VALUE (Details) - Senior Notes Due 2030 [Member] - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Defined Benefit Plan Disclosure [Line Items]
Carrying value	$ 300,000,000	$ 250,000,000
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Carrying value	292,087,000	243,184,000
Fair value	$ 303,750,000	$ 262,500,000

- Definition

Fair value portion of debt instrument payable, including, but not limited to, notes payable and loans payable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
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+ Details

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

INTANGIBLE ASSETS AND GOODWILL (Tables)

3 Months Ended

Mar. 31, 2026

Intangible Asset, Goodwill and Other [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

The Company’s intangible assets at March 31, 2026 consisted of the following:

SCHEDULE OF INTANGIBLE ASSETS

	Weighted-average useful life (in years)	Cost		Accumulated Amortization			Net Carrying Value
Definite-lived Intangibles
Patents	19	$	239,000	$	(70,000	)	$	169,000
Licenses	20		50,000		(39,000	)		11,000
Acquired product rights	14		225,480,000		(45,042,000	)		180,438,000
Customer relationships	7		190,000		(152,000	)		38,000
Trade name	5		70,000		(4,000	)		66,000
State pharmacy licenses	25		8,000		(4,000	)		4,000
Indefinite-lived Intangibles
Trademarks	Indefinite		328,000		-			328,000
		$	226,365,000	$	(45,311,000	)	$	181,054,000

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS

Amortization expense for intangible assets for the three months ended March 31, 2026 and 2025 was as follows:

	2026		2025
	For the Three Months Ended March 31,
	2026		2025
Patents	$	5,000	$	3,000
Acquired NDAs		5,121,000		4,220,000
Customer relationships		3,000		3,000
	$	5,129,000	$	4,226,000

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE

Estimated future amortization expense for the Company’s intangible assets at March 31, 2026 was as follows:


Remainder of 2026	$	16,334,000
2027		19,369,000
2028		16,414,000
2029		16,244,000
2030		15,739,000
Thereafter		96,626,000
Intangible assets	$	180,726,000

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)	1 Months Ended			3 Months Ended
	Mar. 31, 2026	Feb. 28, 2026	Jan. 31, 2026	Mar. 31, 2026	Mar. 31, 2025
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to acquire intangible assets				$ 9,000	$ 42,000
Carrying value of goodwill				$ 0	$ 0
Santen Agreements [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Milestone payment	$ 7,000,000		$ 7,000,000
Samsung Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to acquire intangible assets		$ 4,000,000

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2026

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 9. COMMITMENTS AND CONTINGENCIES

Legal

General and Other

In the ordinary course of business, the Company is involved in various legal proceedings, government investigations and other matters that are complex in nature and have outcomes that are difficult to predict. See also Part II, Item 1A. Risk Factors. The Company describes legal proceedings and other matters that are/were significant or that it believes could become significant in this footnote.

The Company records accruals for loss contingencies to the extent that it concludes it is probable that a liability has been incurred and the amount of the related loss can be reasonably estimated. The Company evaluates, on a quarterly basis, developments in legal proceedings and other matters that could cause an increase or decrease in the amount of a liability that has been accrued previously.

The Company’s legal proceedings involve various aspects of its business and a variety of claims, some of which present novel factual allegations and/or unique legal theories. Typically, a number of matters pending against the Company are at early stages of the legal process, which in complex proceedings of the sort the Company face often extend for several years. While it is not possible to accurately predict or determine the eventual outcomes of matters that have not concluded, an adverse determination in one or more of these matters (whether discussed in this footnote or not) currently pending may have a material adverse effect on the Company’s consolidated results of operations, financial position or cash flows. Legal costs incurred for loss contingencies are expensed as incurred.

Certain recent developments concerning legal proceedings the Company believes are or were material to its business and other matters are discussed below:

Ocular Science, Inc. et. al

In July 2021, ImprimisRx, LLC, a subsidiary of the Company, filed a lawsuit against Ocular Science, Inc. and OSRX, Inc. (together, “OSRX”) in the U.S. District Court for the Southern District of California, asserting claims for copyright infringement, trademark infringement, unfair competition and false advertising (Lanham Act). Since July 2021, the complaint had been amended and OSRX added counterclaims alleging ImprimisRx, LLC was violating the Lanham Act with false advertising. The Court granted cross motions for summary judgment on each party’s Lanham Act claims, thus leaving only ImprimisRx, LLC’s copyright infringement, trademark infringement, and unfair competition claims for trial. Following a jury trial in November 2024, a jury found OSRX acted with malice, fraud, or oppression, willfully engaging in trademark infringement and unfair competition under California and federal law, and ImprimisRx, LLC received a $34,900,000 jury verdict award, which included $20,400,000 in punitive damages and $14,500,000 in actual damages. An amended final judgment was entered on October 1, 2025, which reduced the OSRX liability to $11,249,000, plus post-judgment interest, and required OSRX to cease use of certain trademarks. In October 2025, OSRX filed an appeal. No collection activity is allowed during the appeal. The Company intends to vigorously pursue enforcement of its judgment during the appeal process. However, due to uncertainty regarding the probability of collection, the Company has not recognized any amounts associated with the judgment during the three months ended March 31, 2026.

Product and Professional Liability

Product and professional liability litigation represents an inherent risk to all firms in the pharmaceutical and pharmacy industry. The Company utilizes traditional third-party insurance policies with regard to our product and professional liability claims. Such insurance coverage at any given time reflects current market conditions, including cost and availability, when the policy is written.

Indemnities

In addition to the indemnification provisions contained in the Company’s charter documents, the Company generally enters into separate indemnification agreements with each of the Company’s directors and officers. These agreements require the Company, among other things, to indemnify the director or officer against specified expenses and liabilities, such as attorneys’ fees, judgments, fines and settlements, paid by the individual in connection with any action, suit or proceeding arising out of the individual’s status or service as the Company’s director or officer, other than liabilities arising from willful misconduct or conduct that is knowingly fraudulent or deliberately dishonest, and to advance expenses incurred by the individual in connection with any proceeding against the individual with respect to which the individual may be entitled to indemnification by the Company. Several of the Company’s asset purchase and license agreements contain customary representations, warranties, covenants and confidentiality provisions, and also contain mutual indemnification obligations related primarily to performance under the respective agreements. The Company also indemnifies its lessors in connection with its facility leases for certain claims arising from the use of the facilities. These indemnities do not provide for any limitation of the maximum potential future payments the Company could be obligated to make. Historically, the Company has not incurred any payments for these obligations and, therefore, no liabilities have been recorded for these indemnities in the accompanying condensed consolidated balance sheets.

Asset Purchase, License and Related Agreements

FDA Approved Product Acquisitions

In recent years, the Company has acquired commercial and product rights to various FDA-approved ophthalmic medications and products through asset purchase, licenses, supply and/or other related agreements. In general, in exchange for product and commercial rights these agreements provide the counterparties with certain upfront and contingent milestone payments typically related to certain annual sales amounts and manufacturing events, and in certain cases, per unit transfer prices and royalties on sales of some of the products.

During the three months ended March 31, 2026 and 2025, $2,377,000 and $2,173,000, respectively, were incurred under these agreements as royalty expenses. During the three months ended March 31, 2026 and 2025, $11,000,000 and $0, respectively, were incurred under these agreements related to upfront and milestone payments under these agreements. As of March 31, 2026, the remaining contingent considerations payable pursuant to these agreements were not considered probable as the contingency is not resolved and therefore, no amount was accrued related to these contingent considerations during the three months ended March 31, 2026.

Contract Manufacturing

The Company has entered into manufacturing agreements with respect to third-party contract manufacturers for its FDA-approved pharmaceutical products. Some of these contract manufacturing agreements require minimum annual order amounts. The Company has committed to pay approximately $10,723,000 related to contract manufacturing agreements for the year ending December 31, 2026.

DEBT (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
DEBT (Details Narrative) - USD ($)	Mar. 31, 2026	Sep. 30, 2025	Mar. 31, 2026	Mar. 31, 2025
Debt Instrument [Line Items]
Amortization of financing costs and discount			$ 451,000	$ 1,275,000
Senior Notes Due 2030 [Member]
Debt Instrument [Line Items]
Debt instrument face value	$ 50,000,000		$ 50,000,000
Debt instrument stated interest rate percentage	8.625%	8.625%	8.625%
Debt effective percentage	100.25%		100.25%
Net proceeds from issuance of notes	$ 48,526,000
Redemption price percentage		9.35%
Interest expense other than long term debt			$ 5,992,000
Amortization of financing costs and discount			451,000
Senior Notes Due 2030 [Member] \| Other Offering Expense [Member]
Debt Instrument [Line Items]
Underwriting discounts to insurance	$ 1,474,000		$ 1,474,000

DEBT

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

DEBT

NOTE 8. DEBT

8.625% Senior Notes Due 2030

In March 2026, the Company entered into the First Supplemental Indenture to the Indenture dated September 12, 2025 pursuant to which the Company issued $50,000,000 aggregate principal amount of additional 8.625% Senior Notes due 2030 (the “New Notes”). The New Notes were issued at 100.25% of par value and resulted in net proceeds to the Company of $48,526,000 after deducting underwriting discounts, commissions and other unpaid offering expenses of $1,474,000. The New Notes, together with the 8.625% Senior Notes due 2030 issued in September 2025 (the “Existing Notes”) (together, the “2030 Notes”) are treated as a single series and have the same terms as the Existing Notes. The issuance costs and premium relating to the 2030 Notes were deferred and will be recognized to interest expense using the effective-interest method (9.35%) over the remaining term of the debt.

Interest expense totaled $5,992,000 for the three months ended March 31, 2026, and included the amortization of debt issuance costs and premium of $451,000.

A summary of the Company’s debt at March 31, 2026 and December 31, 2025 is as follows:

SCHEDULE OF LONG TERM DEBT

	March 31, 2026			December 31, 2025
8.625% Senior Notes due September 2030	$	300,000,000		$	250,000,000
Less: Unamortized debt issuance costs		(7,913,000	)		(6,816,000	)
Notes payable net	$	292,087,000		$	243,184,000

At March 31, 2026, future minimum principal payments under the Company’s debt were as follows:


Remainder of 2026	$	-
2027		-
2028		-
2029		-
2030		300,000,000
Total minimum principal payments		300,000,000
Less: unamortized issue costs and premium		(7,913,000	)
Notes payable, net	$	292,087,000

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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Cover - $ / shares	3 Months Ended
Cover - $ / shares	Mar. 31, 2026	May 06, 2026
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2026
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--12-31
Entity File Number	001-35814
Entity Registrant Name	Harrow, Inc.
Entity Central Index Key	0001360214
Entity Tax Identification Number	45-0567010
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1A Burton Hills Blvd
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Nashville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37215
City Area Code	(615)
Local Phone Number	733-4730
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	HROW
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		37,275,107
Entity Listing, Par Value Per Share	$ 0.001

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

Use of Estimates

Use of Estimates

Risks, Uncertainties and Liquidity

Risks, Uncertainties and Liquidity

Credit Losses

Credit Losses

The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected at March 31, 2026:

Balance, January 1, 2026	$	884,000
Change in expected credit losses		(195,000	)
Write-offs, net of recoveries		(38,000	)
Balance, March 31, 2026	$	651,000

Fair Value Measurements

Fair Value Measurements

●	Level 1: Applies to assets or liabilities for which there are quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.
●	Level 2: Applies to assets or liabilities for which there are significant other observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
●	Level 3: Applies to assets or liabilities for which there are significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, Level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

The following table presents the estimated fair values and the carrying values:

SCHEDULE OF ESTIMATED FAIR VALUE

	March 31, 2026				December 31, 2025
	Carrying Value		Fair Value		Carrying Value		Fair Value
2030 Notes	$	292,087,000	$	303,750,000	$	243,184,000	$	262,500,000

Basic and Diluted Net Loss per Common Share

Basic and Diluted Net Loss per Common Share

Accounting Guidance Issued but Not Adopted at March 31, 2026

Accounting Guidance Issued but Not Adopted at March 31, 2026

- Definition

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PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

3 Months Ended

Mar. 31, 2026

Prepaid Expenses And Other Current Assets

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets at March 31, 2026 and December 31, 2025 consisted of the following:

	March 31, 2026		December 31, 2025
Prepaid insurance	$	929,000	$	2,185,000
Prepaid computer software licenses and related expenses		1,224,000		598,000
Prefunded co-pay assistance		3,377,000		3,342,000
Other prepaid expenses		4,241,000		1,825,000
Annual Prepaid Prescription Drug User (“PDUFA”) fees		2,885,000		4,327,000
Deposits and other current assets		1,329,000		2,128,000
Total prepaid expenses and other current assets	$	13,985,000	$	14,405,000

SCHEDULE OF LONG TERM DEBT (Details) (Parenthetical) - Senior Notes Due 2030 [Member]	3 Months Ended
	Mar. 31, 2026	Sep. 30, 2025
Debt Instrument [Line Items]
Debt instrument interest rate, during period	8.625%	8.625%
Maturity period	September 2030

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended
	Nov. 30, 2024	Mar. 31, 2026	Mar. 31, 2025	Dec. 31, 2026	Oct. 01, 2025
Loss Contingencies [Line Items]
Actual damages	$ 34,900,000
Forecast [Member]
Loss Contingencies [Line Items]
Payment of minimum annual order amounts				$ 10,723,000
Asset Purchase, License and Related Agreements [Member]
Loss Contingencies [Line Items]
Royalty expense		$ 2,377,000	$ 2,173,000
Upfront and milestone payments		$ 11,000,000	$ 0
OSRX Liability [Member]
Loss Contingencies [Line Items]
Unrecognized gain contingency					$ 11,249,000
Punitive Damages [Member]
Loss Contingencies [Line Items]
Actual damages	20,400,000
Actual Damages [Member]
Loss Contingencies [Line Items]
Actual damages	$ 14,500,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2026

Accounting Policies [Abstract]

SCHEDULE OF ACCOUNTS RECEIVABLE ALLOWANCE OF CREDIT LOSS

The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected at March 31, 2026:

Balance, January 1, 2026	$	884,000
Change in expected credit losses		(195,000	)
Write-offs, net of recoveries		(38,000	)
Balance, March 31, 2026	$	651,000

SCHEDULE OF ESTIMATED FAIR VALUE

The following table presents the estimated fair values and the carrying values:

SCHEDULE OF ESTIMATED FAIR VALUE

	March 31, 2026				December 31, 2025
	Carrying Value		Fair Value		Carrying Value		Fair Value
2030 Notes	$	292,087,000	$	303,750,000	$	243,184,000	$	262,500,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - shares	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Vested but unissued RSUs	195,785	199,216
Stock Options, Unvested RSUs And Unvested PSUs [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock options, unvested RSUs, and unvested PSUs	1,556,232	4,367,766

INVENTORIES

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 4. INVENTORIES

Inventories are comprised of finished compounded formulations, over-the-counter and prescription retail pharmacy products, branded pharmaceutical products, including those held at the Company’s 3PL partner, related laboratory supplies and active pharmaceutical ingredients. The composition of inventories as of March 31, 2026 and December 31, 2025 was as follows:

SCHEDULE OF INVENTORIES

	March 31, 2026		December 31, 2025
Raw materials	$	7,481,000	$	6,958,000
Work in progress		589,000		1,036,000
Finished goods		8,426,000		5,529,000
Total inventories	$	16,496,000	$	13,523,000

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Current assets
Cash and cash equivalents	$ 94,644,000	$ 72,927,000
Accounts receivable, net	101,259,000	110,895,000
Inventories	16,496,000	13,523,000
Prepaid expenses and other current assets	13,985,000	14,405,000
Total current assets	226,384,000	211,750,000
Property, plant and equipment, net	3,130,000	3,260,000
Capitalized software costs, net	1,052,000	1,183,000
Operating lease right-of-use assets, net	7,591,000	7,783,000
Intangible assets, net	181,054,000	175,174,000
Goodwill	332,000	332,000
TOTAL ASSETS	419,543,000	399,482,000
Current liabilities
Accounts payable and accrued expenses	30,017,000	41,959,000
Accrued rebates and copay assistance	51,127,000	42,236,000
Accrued payroll and related liabilities	9,231,000	10,432,000
Deferred revenue and customer deposits	149,000	788,000
Current portion of operating lease obligations	915,000	887,000
Total current liabilities	91,439,000	96,302,000
Operating lease obligations, net of current portion	7,666,000	7,905,000
Notes payable, net of unamortized debt discount	292,087,000	243,184,000
TOTAL LIABILITIES	391,192,000	347,391,000
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 50,000,000 shares authorized, 37,269,400 and 37,229,159 shares issued and outstanding at March 31, 2026 and December 31, 2025, respectively	37,000	37,000
Additional paid-in capital	212,795,000	208,933,000
Accumulated deficit	(184,126,000)	(156,524,000)
TOTAL HARROW, INC. STOCKHOLDERS’ EQUITY	28,706,000	52,446,000
Noncontrolling interests	(355,000)	(355,000)
TOTAL STOCKHOLDERS’ EQUITY	28,351,000	52,091,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 419,543,000	$ 399,482,000

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
Revenues:
Total revenues	$ 44,203,000	$ 47,831,000
Cost of sales	(17,158,000)	(15,524,000)
Gross profit	27,045,000	32,307,000
Operating expenses:
Selling, general and administrative	43,230,000	40,513,000
Research and development	5,895,000	3,026,000
Total operating expenses	49,125,000	43,539,000
Loss from operations	(22,080,000)	(11,232,000)
Interest expense, net	(5,497,000)	(6,548,000)
Loss before income taxes	(27,577,000)	(17,780,000)
Income tax expense	(25,000)
Net loss	$ (27,602,000)	$ (17,780,000)
Basic net loss per share of common stock	$ (0.74)	$ (0.50)
Diluted net loss per share of common stock	$ (0.74)	$ (0.50)
Weighted average number of shares of common stock outstanding, basic	37,231,321	35,826,452
Weighted average number of shares of common stock outstanding, diluted	37,231,321	35,826,452
Product Sales Net [Member]
Revenues:
Total revenues	$ 44,130,000	$ 47,745,000
Other Revenues [Member]
Revenues:
Total revenues	$ 73,000	$ 86,000

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2026

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 7. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses at March 31, 2026 and December 31, 2025 consisted of the following:

	March 31,		December 31,
	2026		2025
Accounts payable	$	26,125,000	$	35,355,000
Income taxes payable		2,564,000		-
Accrued interest		1,222,000		6,498,000
Other accrued expenses		106,000		106,000
Total accounts payable and accrued expenses	$	30,017,000	$	41,959,000

PREPAID EXPENSES AND OTHER CURRENT ASSETS

3 Months Ended

Mar. 31, 2026

Prepaid Expenses And Other Current Assets

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 5. PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets at March 31, 2026 and December 31, 2025 consisted of the following:

	March 31, 2026		December 31, 2025
Prepaid insurance	$	929,000	$	2,185,000
Prepaid computer software licenses and related expenses		1,224,000		598,000
Prefunded co-pay assistance		3,377,000		3,342,000
Other prepaid expenses		4,241,000		1,825,000
Annual Prepaid Prescription Drug User (“PDUFA”) fees		2,885,000		4,327,000
Deposits and other current assets		1,329,000		2,128,000
Total prepaid expenses and other current assets	$	13,985,000	$	14,405,000

INVENTORIES (Tables)

3 Months Ended

Mar. 31, 2026

Inventory Disclosure [Abstract]

SCHEDULE OF INVENTORIES

	March 31, 2026		December 31, 2025
Raw materials	$	7,481,000	$	6,958,000
Work in progress		589,000		1,036,000
Finished goods		8,426,000		5,529,000
Total inventories	$	16,496,000	$	13,523,000

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details)	Mar. 31, 2026 USD ($)
Intangible Asset, Goodwill and Other [Abstract]
Remainder of 2026	$ 16,334,000
2027	19,369,000
2028	16,414,000
2029	16,244,000
2030	15,739,000
Thereafter	96,626,000
Intangible assets	$ 180,726,000

SCHEDULE OF INVENTORIES (Details) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Raw materials	$ 7,481,000	$ 6,958,000
Work in progress	589,000	1,036,000
Finished goods	8,426,000	5,529,000
Total inventories	$ 16,496,000	$ 13,523,000

REVENUES

3 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

REVENUES

NOTE 3. REVENUES

The Company accounts for contracts with customers in accordance with ASC 606, Revenues from Contracts with Customers (“ASC 606”). The Company has two primary streams of revenue: (1) product revenues, including revenue recognized from sales of products through its pharmacy and outsourcing facility and sales of branded products to wholesalers through a third-party logistics (“3PL”) partner, and (2) revenue recognized from intellectual property licenses and related arrangements.

Product Revenues

The Company sells prescription medications directly through its pharmacy, outsourcing facility and 3PL partner. Revenue from the Company’s pharmacy services includes: (i) the portion of the price the client pays directly to the Company, net of any volume-related or other discounts paid back to the client, (ii) the price paid to the Company by individuals, and (iii) customer copayments made directly to the pharmacy network. Sales taxes are not included in revenue. Following the core principles of ASC 606, the Company has identified the following:

1.	Identify the contract(s) with a customer: A contract is deemed to exist when the customer places an order through receipt of a prescription, via an online order or via receipt of a purchase order from a customer. For branded products, orders are received through the Company’s 3PL partner, and the customer takes title of the products via formal purchase orders placed and fulfilled.

2.	Identify the performance obligations in the contract: Obligations for fulfillment of the Company’s contracts consist of delivering the product to customers at their specified destination. For shipping and handling activities under ASC 606, if the customer takes control of the goods after shipment, shipping and handling activities would always be considered a fulfillment activity and not treated as a separate performance obligation. If the customer takes control of the goods before shipment, entities must make an accounting policy election to treat shipping and handling activities as either a fulfillment cost or as a separate performance obligation. The Company has elected to treat its shipping and handling activities as a fulfillment cost.

3.	Determine the transaction price: The transaction price is based on an amount that reflects the consideration to which the Company expects to be entitled, net of accruals for estimated rebates, wholesaler chargebacks, discounts, copay assistance and other deductions (collectively, sales deductions) and an estimate for returns and replacements established at the time of sale. The Company utilizes the services of a third-party professional services firm to estimate rebates and chargebacks associated with sales of its branded products. The transfer of promised goods is satisfied within a year, and therefore there are no significant financing components. There is no non-cash consideration related to product sales.

4.	Allocate the transaction price to the performance obligations in the contract: Because there is only one performance obligation for product sales, no allocation is necessary.

5.	Recognize revenue when (or as) the entity satisfies a performance obligation: Revenue from products is recognized upon transfer of control of a product to a customer. This generally occurs upon shipment unless contractual terms with a customer state that transfer of control occurs at delivery.

Variable Consideration

Sales of branded pharmaceutical products are subject to variable consideration due to chargebacks, government rebates, returns, administrative fees, co-pay assistance and other rebates, and prompt pay discounts. Estimates for these elements of variable consideration require significant judgment.

Chargebacks

Chargebacks, primarily from distributors and wholesalers, result from arrangements with indirect customers establishing prices for products which the indirect customer purchases through a wholesaler. Alternatively, the Company may pre-authorize wholesalers to offer specified contract pricing to other indirect customers. Under either arrangement, the Company provides a chargeback credit to the wholesaler for any difference between the contracted price with the indirect customer and the wholesaler’s invoice price, typically Wholesale Acquisition Cost (“WAC”).

Prior period chargebacks claimed by wholesalers are analyzed to determine the actual net price per package (“NPP”) for each product. This calculation is performed by product, by wholesaler. NPPs can be affected by several factors such as:

	●	Changes in customer mix

	●	Changes in negotiated terms with customers

	●	Changes in the volume of off-contract purchases

	●	Changes in WAC

As necessary, NPPs are adjusted based on anticipated changes in the factors above.

The difference between NPP and WAC is recorded as a reduction in both gross revenues in the consolidated statements of operations and accounts receivable in the consolidated balance sheets, at the time revenue is recognized from the product sale. The Company continually monitors chargeback activity and adjusts NPPs when the Company believes that actual selling prices will differ from current NPPs.

Estimates for chargebacks, distribution service fees, wholesaler fees, and other commercial deductions may also be affected by timing differences, duplicate deductions, incorrect unit data, misapplied contractual rates, and other reconciliation matters, and the Company adjusts such estimates as claims are reconciled, disputed, settled, credited, refunded, offset, recouped, recovered, or otherwise resolved.

Rebates

Rebates include estimated amounts payable to certain group purchasing organizations (“GPOs”) and under government rebate programs. GPO rebates are generally based on contractual rebate arrangements and are estimated using eligible sales volume, customer and channel mix, and available purchasing or utilization information. Rebates reserve consists of estimated payments due to governmental agencies or their administrators for utilization of the Company’s products by beneficiaries under such governmental programs. The two largest government programs are Medicaid and Medicare.

The Company participates in the Medicaid Drug Rebate Program and pays rebates to the states related to Medicaid beneficiary utilization of the Company’s products. Medicaid rebates are billed within 60-90 days of the end of the quarter in which the product was dispensed to a Medicaid beneficiary. Medicaid rebate amounts per product unit are established by law, based on the Average Manufacturer Price (“AMP”), which is reported on a monthly and quarterly basis, and, in the case of branded products, best price, which is reported on a quarterly basis. Medicaid reserves are based on expected claims from state Medicaid programs. Estimates for expected claims are driven by patient usage, sales mix, calculated AMP or best price, as well as inventory in the distribution channel that will be subject to a Medicaid rebate. As a result of the delay between selling the products, dispensing the products and rebate billing, the Medicaid rebate reserve includes both an estimate of outstanding claims for end-customer sales that have occurred but for which the related claim has not been billed, as well as an estimate for future claims that will be made when inventory in the distribution channel is sold through to plan participants.

Many of the Company’s branded products are also covered under Medicare. Beginning in 2025, the Medicare Part D benefit was redesigned under the Inflation Reduction Act, and the Coverage Gap Discount Program was replaced by the Medicare Part D Manufacturer Discount Program. To the extent the Company’s applicable branded products are covered under Medicare Part D, the Company is required to provide manufacturer discounts under that program during the applicable phases of the redesigned Part D benefit. The Company may also be subject to Medicare Part B and Medicare Part D inflation rebates and other statutory government pricing obligations, including under the Inflation Reduction Act, as applicable. Estimates for these rebates and discounts are based on historical experience with Medicare rebates for products available utilization data, applicable statutory formulas and program guidance, and other information available at the time the reserve is estimated. Medicare rebates and discounts are billed quarterly for drugs dispensed to Medicare beneficiaries in the prior quarter, which is typically 120 days after the product is shipped. As a result of the delay between selling the products, dispensing the products and rebate billing, Medicare rebate reserve includes both an estimate of outstanding claims for end-customer sales that have occurred but for which the related claim has not been billed, as well as an estimate for future claims that will be made when inventory in the distribution channel is sold through to Medicare beneficiaries.

Government rebate reserves require significant judgment and may be affected by incomplete or delayed claims data, changes in utilization or payor mix, channel inventory levels, labeler-code or product attribution, statutory or regulatory interpretations, and claims submitted by governmental agencies, customers, former product owners, or other third parties. From time to time, the Company may receive claims, invoices, or rebate demands that it believes are unsupported, duplicative, overstated, not attributable to the Company or its products, or otherwise inconsistent with applicable program requirements. The Company evaluates such matters as part of its estimate of variable consideration under ASC 606 and adjusts reserves when additional information becomes available or when claims are validated, settled, credited, refunded, offset, recouped, or otherwise resolved.

To evaluate the adequacy of the government rebate reserves, reserves are reviewed on a quarterly basis against actual claims data and other available information to assess whether the liability is appropriately stated. The Company continually monitors the government rebate reserve and adjusts estimates if it is expected that actual government rebates may differ from established accruals. Accruals for government rebates are recorded as a reduction to gross revenues in the consolidated statements of operations and as an increase to accrued rebates in the consolidated balance sheets.

Returns

A returns policy is in place that allows customers to return product within a specified period prior to and subsequent to the expiration date. Generally, product may be returned for a period beginning six months prior to its expiration date to up to one year after its expiration date. Product returns are settled through the issuance of a credit to the customer. The estimate for returns is based upon historical experience with actual returns. While such experience has allowed for reasonable estimation in the past, history may not always be an accurate indicator of future returns. The Company continually monitors estimates for returns and adjusts when it is expected that actual product returns may differ from the established accruals. Accruals for returns are recorded as a reduction to gross revenues in the consolidated statements of operations and as a decrease to accounts receivable in the consolidated balance sheets.

Administrative Fees and Other Rebates

Administrative fees and/or rebates are offered to wholesalers and indirect customers. Fees and rebates are accrued, by product by wholesaler, at the time of sale based on contracted rates and NPP. To evaluate the adequacy of the administrative fee accruals, on-hand inventory counts are obtained from the wholesalers. The Company continually monitors administrative fee activity and adjusts accruals when it is expected that actual administrative fees may differ from the accruals. Accruals for administrative fees and other rebates are recorded as a reduction in both gross revenues in the consolidated statements of operations and accounts receivable or accrued expenses in the consolidated balance sheets.

Co-payment Assistance

Patients who meet certain eligibility requirements may receive co-payment assistance funded by the Company. The Company records contra-revenue for co-payment assistance based on actual program participation and estimates of program redemption using data provided by third-party administrators. An accrued liability is recorded on unredeemed co-payment assistance related to products for which control has been transferred to the customer.

Prompt Payment Discounts

Sales discounts may be granted to customers for prompt payment. The reserve for prompt payment discounts is based on invoices outstanding. Based on past experience, it is assumed that all available discounts will be taken. Accruals for prompt payment discounts are recorded as a reduction in both gross revenues in the consolidated statements of operations and accounts receivable in the condensed consolidated balance sheets.

The following table summarizes activity and ending balances of the Company’s variable consideration provisions in the consolidated financial statements for the three months ended March 31, 2026 and 2025:

SCHEDULE OF ACCRUALS AND ALLOWANCES

	Chargebacks			Rebates			Returns			Administrative Fees and Other Rebates			Co-Pay Assistance			Prompt Pay Discounts			Total
	Accruals for Chargebacks, Returns, and Other Allowances
	Chargebacks			Rebates			Returns			Administrative Fees and Other Rebates			Co-Pay Assistance			Prompt Pay Discounts			Total
Balance at December 31, 2024⁽¹⁾	$	960,000		$	12,360,000		$	1,449,000		$	32,873,000		$	9,612,000		$	2,377,000		$	59,631,000
Accruals/Adjustments		5,325,000			5,857,000			2,670,000			14,907,000			20,824,000			1,058,000			50,641,000
Credits Taken Against Reserve		(3,687,000	)		(3,136,000	)		(2,590,000	)		(28,698,000	)		(27,109,000	)		(1,943,000	)		(67,163,000	)
Balance at March 31, 2025⁽¹⁾	$	2,598,000		$	15,081,000		$	1,529,000		$	19,082,000		$	3,327,000		$	1,492,000		$	43,109,000

Balance at December 31, 2025⁽¹⁾	$	11,027,000		$	28,217,000		$	8,018,000		$	16,540,000		$	2,085,000		$	2,494,000		$	68,381,000
Accruals/Adjustments		505,000			8,388,000			(337,000	)		35,731,000			6,496,000			363,000			51,146,000
Credits Taken Against Reserve		(5,272,000	)		(9,514,000	)		(2,076,000	)		(26,376,000	)		(7,058,000	)		(1,584,000	)		(51,880,000	)
Balance at March 31, 2026⁽¹⁾	$	6,260,000		$	27,091,000		$	5,605,000		$	25,895,000		$	1,523,000		$	1,273,000		$	67,647,000

(1)

Deferred revenue and customer deposits at March 31, 2026 and December 31, 2025 were $149,000 and $788,000, respectively. All deferred revenue and customer deposit amounts at December 31, 2025 were recognized as revenue during the three months ended March 31, 2026.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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+ Details

Pay vs Performance Disclosure - USD ($)	3 Months Ended
Pay vs Performance Disclosure - USD ($)	Mar. 31, 2026	Mar. 31, 2025
Pay vs Performance Disclosure [Table]
Net Income (Loss)	$ (27,602,000)	$ (17,780,000)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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+ Details

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2026	Mar. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (27,602,000)	$ (17,780,000)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization of property, plant and equipment and software development costs	455,000	465,000
Amortization of intangible assets	5,129,000	4,226,000
Noncash lease expense	192,000	217,000
(Recovery of) Provision for credit losses	(195,000)	114,000
Amortization of debt issuance costs and debt discount	451,000	1,275,000
Stock-based compensation	3,837,000	4,556,000
Changes in assets and liabilities:
Accounts receivable	9,831,000	39,196,000
Inventories	(2,973,000)	(14,000)
Prepaid expenses and other current assets	346,000	299,000
Accounts payable, accrued expenses, accrued rebates and copay assistance	3,377,000	(11,096,000)
Accrued payroll and related liabilities	(1,201,000)	(1,891,000)
Deferred revenue and customer deposits	(639,000)	101,000
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(8,992,000)	19,668,000
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in patent and trademark assets	(9,000)	(42,000)
Purchase of product rights	(18,000,000)
Purchases of property, plant and equipment	(194,000)	(170,000)
NET CASH USED IN INVESTING ACTIVITIES	(18,203,000)	(212,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from 8.625% notes payable, net of commissions	49,000,000
Payment of debt issuance costs	(113,000)
Proceeds from exercise of stock options	25,000	23,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	48,912,000	23,000
NET CHANGE IN CASH AND CASH EQUIVALENTS	21,717,000	19,479,000
CASH AND CASH EQUIVALENTS, beginning of period	72,927,000	47,247,000
CASH, CASH EQUIVALENTS, end of period	94,644,000	66,726,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes		38,000
Cash paid for interest	10,960,000	6,392,000
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Unpaid debt issuance costs	$ 361,000

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	37,269,400	37,229,159
Common stock, shares outstanding	37,269,400	37,229,159

- Definition

Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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+ Details

SCHEDULE OF ACCOUNTS RECEIVABLE ALLOWANCE OF CREDIT LOSS (Details)	3 Months Ended
	Mar. 31, 2026 USD ($)
Accounting Policies [Abstract]
Beginning balance	$ 884,000
Change in expected credit losses	(195,000)
Write-offs, net of recoveries	(38,000)
Ending balance	$ 651,000

DEBT (Tables)

3 Months Ended

Mar. 31, 2026

Debt Disclosure [Abstract]

SCHEDULE OF LONG TERM DEBT

A summary of the Company’s debt at March 31, 2026 and December 31, 2025 is as follows:

SCHEDULE OF LONG TERM DEBT

	March 31, 2026			December 31, 2025
8.625% Senior Notes due September 2030	$	300,000,000		$	250,000,000
Less: Unamortized debt issuance costs		(7,913,000	)		(6,816,000	)
Notes payable net	$	292,087,000		$	243,184,000

SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES

At March 31, 2026, future minimum principal payments under the Company’s debt were as follows:


Remainder of 2026	$	-
2027		-
2028		-
2029		-
2030		300,000,000
Total minimum principal payments		300,000,000
Less: unamortized issue costs and premium		(7,913,000	)
Notes payable, net	$	292,087,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

SEGMENTS AND CONCENTRATIONS

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

SEGMENTS AND CONCENTRATIONS

NOTE 10. SEGMENTS AND CONCENTRATIONS

The chief operating decision maker (“CODM”) is the Chief Executive Officer. The CODM does not review segment assets when assessing segment performance and deciding how to allocate resources. The Company reports on two reportable segments which are generally determined based on the decision-making structure of the Company and the grouping of similar products and services: Branded and Compounding.

	●	The *Branded* segment includes activities of the Company’s FDA-approved ophthalmology pharmaceutical products, including the out-licensing of rights to certain of our branded products.

	●	The *Compounding* segment represents activities in the Company’s ophthalmology-focused pharmaceutical compounding business.

The CODM evaluates segment performance and makes resource-allocation decisions primarily on the basis of segment contribution. Segment contribution is the internal measure of profitability that the CODM reviews on a regular basis to assess the operational performance of each segment, determine the appropriate level of sales and marketing investments, evaluate pricing decisions, and prioritize capital deployment among branded product initiatives and the compounding operations.

Segment contribution for the segments represents net revenues less cost of sales, certain general and administrative expenses, selling and marketing expenses, and research and development expenses. The Company does not evaluate the following items at the segment level:

●

Selling, general and administrative expenses that result from shared infrastructure, including certain expenses associated with legal matters, public company costs (e.g. investor relations), Board of Directors and principal executive officers and other similar shared expenses.

●

Operating expenses within selling, general and administrative expenses that result from the impact of corporate initiatives. Corporate initiatives primarily include integration, restructuring, acquisition and other shared costs.

●

Other select revenues and operating expenses including research and development expenses, amortization, and asset sales and impairments, net as not all such information has been accounted for at the segment level, or such information has not been used by all segments.

Segment net revenues, segment operating expenses and segment contribution information consisted of the following:

SCHEDULE OF SEGMENT NET REVENUES

	Branded			Compounding		Consolidated
	Three Months Ended March 31, 2026
	Branded			Compounding		Consolidated
Product sales, net	$	30,631,000		$	13,499,000	$	44,130,000
Other revenues		73,000			-		73,000
Total revenues		30,704,000			13,499,000		44,203,000
Cost of sales		10,954,000			6,204,000		17,158,000
Gross profit		19,750,000			7,295,000		27,045,000
Operating expenses
Selling, general and administrative		25,759,000			6,742,000		32,501,000
Research and development		5,621,000			210,000		5,831,000
Segment contribution	$	(11,630,000	)	$	343,000		(11,287,000	)

Corporate		-			-		10,729,000
Research and development							64,000
Loss from operations						$	(22,080,000	)

	Branded			Compounding		Consolidated
	Three Months Ended March 31, 2025
	Branded			Compounding		Consolidated
Product sales, net	$	27,694,000		$	20,051,000	$	47,745,000
Other revenues		86,000			-		86,000
Total revenues		27,780,000			20,051,000		47,831,000
Cost of sales		8,181,000			7,343,000		15,524,000
Gross profit		19,599,000			12,708,000		32,307,000
Operating expenses
Selling, general and administrative		20,682,000			7,522,000		28,204,000
Research and development		1,993,000			224,000		2,217,000
Segment contribution	$	(3,076,000	)	$	4,962,000		1,886,000

Corporate		-			-		12,309,000
Research and development							809,000
Loss from operations						$	(11,232,000	)

Substantially all revenue is attributable to the U.S. All long-lived assets at March 31, 2026 and December 31, 2025 were located in the U.S.

Revenues by segment are further described as follows:

SCHEDULE OF REVENUES BY SEGMENT

	For the Three Months Ended March 31,
	2026		2025
IHEEZO	$	1,851,000	$	5,222,000
VEVYE		20,947,000		21,516,000
Other branded products		7,833,000		956,000
Other revenues		73,000		86,000
Branded revenue, net		30,704,000		27,780,000
Compounding revenue, net		13,499,000		20,051,000
Total revenues, net	$	44,203,000	$	47,831,000

Other than IHEEZO for the three months ended March 31, 2025 and VEVYE, no other products accounted for more than 10% of total revenues for the periods presented.

Customer and Supplier Concentrations

Substantially all of the Company’s Branded sales are made to third-party distributors who sell the products to pharmacies and to the end-users. There were two customers who comprised more than 10% of the Company’s Branded revenues for the three months ended March 31, 2026 and one customer who comprised more than 10% of the Company’s Branded revenues for the three months ended March 31, 2025. There were no customers who comprised more than 10% of Compounding revenues for either the three months ended March 31, 2026 or 2025. As of March 31, 2026, accounts receivable from three customers accounted for 95% of total consolidated accounts receivable. As of December 31, 2025, accounts receivable from two customers accounted for 90% of total consolidated accounts receivable.

The Company received its active pharmaceutical ingredients from three main suppliers during each of the three months ended March 31, 2026 and 2025. These suppliers collectively accounted for 69% and 67% of manufacturing supplies purchases during the three months ended March 31, 2026 and 2025, respectively.

- Definition

The entire disclosure for segment reporting.

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+ Details

SEGMENTS AND CONCENTRATIONS (Tables)

3 Months Ended

Mar. 31, 2026

Segment Reporting [Abstract]

SCHEDULE OF SEGMENT NET REVENUES

Segment net revenues, segment operating expenses and segment contribution information consisted of the following:

SCHEDULE OF SEGMENT NET REVENUES

	Branded			Compounding		Consolidated
	Three Months Ended March 31, 2026
	Branded			Compounding		Consolidated
Product sales, net	$	30,631,000		$	13,499,000	$	44,130,000
Other revenues		73,000			-		73,000
Total revenues		30,704,000			13,499,000		44,203,000
Cost of sales		10,954,000			6,204,000		17,158,000
Gross profit		19,750,000			7,295,000		27,045,000
Operating expenses
Selling, general and administrative		25,759,000			6,742,000		32,501,000
Research and development		5,621,000			210,000		5,831,000
Segment contribution	$	(11,630,000	)	$	343,000		(11,287,000	)

Corporate		-			-		10,729,000
Research and development							64,000
Loss from operations						$	(22,080,000	)

	Branded			Compounding		Consolidated
	Three Months Ended March 31, 2025
	Branded			Compounding		Consolidated
Product sales, net	$	27,694,000		$	20,051,000	$	47,745,000
Other revenues		86,000			-		86,000
Total revenues		27,780,000			20,051,000		47,831,000
Cost of sales		8,181,000			7,343,000		15,524,000
Gross profit		19,599,000			12,708,000		32,307,000
Operating expenses
Selling, general and administrative		20,682,000			7,522,000		28,204,000
Research and development		1,993,000			224,000		2,217,000
Segment contribution	$	(3,076,000	)	$	4,962,000		1,886,000

Corporate		-			-		12,309,000
Research and development							809,000
Loss from operations						$	(11,232,000	)

SCHEDULE OF REVENUES BY SEGMENT

Revenues by segment are further described as follows:

SCHEDULE OF REVENUES BY SEGMENT

	For the Three Months Ended March 31,
	2026		2025
IHEEZO	$	1,851,000	$	5,222,000
VEVYE		20,947,000		21,516,000
Other branded products		7,833,000		956,000
Other revenues		73,000		86,000
Branded revenue, net		30,704,000		27,780,000
Compounding revenue, net		13,499,000		20,051,000
Total revenues, net	$	44,203,000	$	47,831,000

- Definition

Tabular disclosure of segment reporting. Includes, but is not limited to, reconciliation of reportable segment amount to corresponding consolidated total.

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Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Balance at Dec. 31, 2024	$ 35,000	$ 221,002,000	$ (151,385,000)	$ 69,652,000	$ (355,000)	$ 69,297,000
Balance, shares at Dec. 31, 2024	35,622,214
Exercise of employee stock-based options		23,000		23,000		23,000
Exercise of employee stock-based options, shares	2,743
Vesting of RSUs
Vesting of RSUs, shares	29,214
Stock-based compensation expense		4,556,000		4,556,000		4,556,000
Net loss			(17,780,000)	(17,780,000)		(17,780,000)
Balance at Mar. 31, 2025	$ 35,000	225,581,000	(169,165,000)	56,451,000	(355,000)	56,096,000
Balance, shares at Mar. 31, 2025	35,654,171
Balance at Dec. 31, 2025	$ 37,000	208,933,000	(156,524,000)	52,446,000	(355,000)	52,091,000
Balance, shares at Dec. 31, 2025	37,229,159
Exercise of employee stock-based options		25,000		25,000		25,000
Exercise of employee stock-based options, shares	40,241
Stock-based compensation expense		3,837,000		3,837,000		3,837,000
Net loss			(27,602,000)	(27,602,000)		(27,602,000)
Balance at Mar. 31, 2026	$ 37,000	$ 212,795,000	$ (184,126,000)	$ 28,706,000	$ (355,000)	$ 28,351,000
Balance, shares at Mar. 31, 2026	37,269,400

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

- Definition

Total number of shares issued during the period, including shares forfeited, as a result of Restricted Stock Awards.

+ References + Details

- Definition

Number of share options (or share units) exercised during the current period.

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Aggregate value of stock related to Restricted Stock Awards issued during the period.

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Value of stock issued as a result of the exercise of stock options.

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Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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+ Details

REVENUES (Details Narrative) - USD ($)	Mar. 31, 2026	Dec. 31, 2025
Revenue from Contract with Customer [Abstract]
Deferred revenue and customer deposits	$ 149,000	$ 788,000

REVENUES (Tables)

3 Months Ended

Mar. 31, 2026

Revenue from Contract with Customer [Abstract]

SCHEDULE OF ACCRUALS AND ALLOWANCES

	Chargebacks			Rebates			Returns			Administrative Fees and Other Rebates			Co-Pay Assistance			Prompt Pay Discounts			Total
	Accruals for Chargebacks, Returns, and Other Allowances
	Chargebacks			Rebates			Returns			Administrative Fees and Other Rebates			Co-Pay Assistance			Prompt Pay Discounts			Total
Balance at December 31, 2024⁽¹⁾	$	960,000		$	12,360,000		$	1,449,000		$	32,873,000		$	9,612,000		$	2,377,000		$	59,631,000
Accruals/Adjustments		5,325,000			5,857,000			2,670,000			14,907,000			20,824,000			1,058,000			50,641,000
Credits Taken Against Reserve		(3,687,000	)		(3,136,000	)		(2,590,000	)		(28,698,000	)		(27,109,000	)		(1,943,000	)		(67,163,000	)
Balance at March 31, 2025⁽¹⁾	$	2,598,000		$	15,081,000		$	1,529,000		$	19,082,000		$	3,327,000		$	1,492,000		$	43,109,000

Balance at December 31, 2025⁽¹⁾	$	11,027,000		$	28,217,000		$	8,018,000		$	16,540,000		$	2,085,000		$	2,494,000		$	68,381,000
Accruals/Adjustments		505,000			8,388,000			(337,000	)		35,731,000			6,496,000			363,000			51,146,000
Credits Taken Against Reserve		(5,272,000	)		(9,514,000	)		(2,076,000	)		(26,376,000	)		(7,058,000	)		(1,584,000	)		(51,880,000	)
Balance at March 31, 2026⁽¹⁾	$	6,260,000		$	27,091,000		$	5,605,000		$	25,895,000		$	1,523,000		$	1,273,000		$	67,647,000

(1)