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SCHEDULE OF INVESTMENT (Details) - Melt Pharmaceuticals, Inc. [Member]	Mar. 31, 2024 USD ($)
Schedule of Investments [Line Items]
Cost basis	$ 24,207,000
Share of Equity Method Losses	(24,207,000)
Net Carrying Value
Common Stock [Member]
Schedule of Investments [Line Items]
Cost basis	5,810,000
Share of Equity Method Losses	(5,810,000)
Net Carrying Value
Preferred Stock [Member]
Schedule of Investments [Line Items]
Cost basis	18,397,000
Share of Equity Method Losses	(18,397,000)
Net Carrying Value

- Definition

Cost of the investment.

+ References

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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

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 2,554,000	$ 2,207,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	14,000	22,000
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets		2,000
Acquired NDAs [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	2,530,000	2,170,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 10,000	$ 13,000

- 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.

+ References + Details

INTANGIBLE ASSETS AND GOODWILL (Tables)

3 Months Ended

Mar. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

The Company’s intangible assets at March 31, 2024 consisted of the following:

SCHEDULE OF INTANGIBLE ASSETS

	Amortization Periods (in years)	Cost		Accumulated Amortization			Disposal		Net Carrying Value
Patents	7-19	$	610,000	$	(169,000	)	$	-	$	441,000
Licenses	7-20		50,000		(2,000	)		-		48,000
Trademarks	Indefinite		217,000		-			-		217,000
Acquired new drug applications (“NDAs”)	4-15		170,353,000		(13,830,000	)		-		156,523,000
Customer relationships	3-15		596,000		(526,000	)		-		70,000
Trade name	5		75,000		(5,000	)		-		70,000
Non-competition clause	3-4		50,000		(50,000	)		-		-
State pharmacy licenses	25		8,000		(7,000	)		-		1,000
		$	171,959,000	$	(14,589,000	)	$	-	$	157,370,000

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS

Amortization expense for intangible assets for the three months ended March 31, 2024 and 2023 was as follows:

	2024		2023
	For the Three Months Ended
	March 31,
	2024		2023
Patents	$	14,000	$	22,000
Licenses		-		2,000
Acquired NDAs		2,530,000		2,170,000
Customer relationships		10,000		13,000
Amortization of intangible assets	$	2,554,000	$	2,207,000

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE

Estimated future amortization expense for the Company’s intangible assets at March 31, 2024 was as follows:


Remainder of 2024	$	10,240,000
2025		13,658,000
2026		13,658,000
2027		13,309,000
2028		12,961,000
Thereafter		93,327,000
Intangible assets	$	157,153,000

CAPITALIZED SOFTWARE COSTS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Capitalized Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expenses	$ 136,000	$ 67,000

- 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.

+ References + Details

PROPERTY, PLANT AND EQUIPMENT (Tables)

3 Months Ended

Mar. 31, 2024

Property, Plant and Equipment [Abstract]

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT

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

	March 31, 2024			December 31, 2023
Property, plant and equipment, net:
Computer hardware	$	1,323,000		$	1,322,000
Furniture and equipment		942,000			936,000
Lab and pharmacy equipment		4,690,000			4,564,000
Leasehold improvements		6,802,000			6,771,000
		13,757,000			13,593,000
Accumulated depreciation		(10,368,000	)		(10,072,000)
Property, plant and equipment, net	$	3,389,000		$	3,521,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3 Months Ended

Mar. 31, 2024

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, 2024 to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2023.

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 as a result of regulatory guidelines or inspections, this may have a material impact on the Company’s financial condition, liquidity and results of operations.

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.

At March 31, 2024 and December 31, 2023, the Company measured its investment in Eton Pharmaceuticals, Inc. (“Eton”) on a recurring basis. The Company’s investment in Eton is classified as Level 1 as the fair value is determined using quoted market prices in active markets for the same securities. As of March 31, 2024 and December 31, 2023, the fair market value of the Company’s investment in Eton was $7,433,000 and $8,681,000, respectively. The Company sold its remaining interest in April 2024 (see Note 16).

The Company’s 2026 Notes (as defined in Note 11) are carried at face value, including the unamortized premium, less unamortized debt issuance costs, the 2027 Notes (as described in Note 11) are carried at face value less unamortized debt issuance costs, and the Oaktree Loan (as defined in Note 11) is carried at face value less the original issue discount and unamortized debt issuance costs on the condensed consolidated balance sheets and the Company presents fair value for disclosure purposes only. The 2026 Notes and 2027 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 Oaktree Loan is classified as a Level 2 instrument and its fair value is determined through an income approach that considers collateral coverage, yield calibration, yield analysis and any adjustments to implied yield associated with the Company’s fundamental measures.

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

SCHEDULE OF ESTIMATED FAIR VALUE

	March 31, 2024				December 31, 2023
	Carrying Value		Fair Value		Carrying Value		Fair Value
2026 Notes	$	73,413,000	$	73,560,000	$	73,218,000	$	70,260,000
2027 Notes	$	37,591,000	$	41,860,000	$	37,413,000	$	40,363,000
Oaktree Loan	$	73,144,000	$	76,725,000	$	72,541,000	$	76,627,000

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 maturities 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 method) from stock options, unvested RSUs, unvested PSUs and warrants were 4,318,057 and 4,750,340 at March 31, 2024 and 2023, 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 resigns. The number of shares underlying vested RSUs at March 31, 2024 and 2023 was 223,928 and 336,264, respectively.

The following table shows the computation of basic net loss per share of common stock for the three months ended March 31, 2024 and 2023:

	2024			2023
	For the Three Months Ended March 31,
	2024			2023

Numerator – net loss	$	(13,565,000	)	$	(6,643,000	)
Denominator – weighted average number of shares outstanding, basic and diluted		35,469,638			30,289,730
Net loss per share, basic and diluted	$	(0.38	)	$	(0.22	)

Income Taxes

The Company’s effective tax rate was (0.11)% and 4.16% for the three months ended March 31, 2024 and 2023, respectively. The Company’s effective tax rate for the three months ended March 31, 2024 and 2023 differs from the U.S. federal statutory tax rate of 21% due to state taxes, permanent book-tax differences related to Internal Revenue Code of 1986, as amended (“IRC”), Section 162(m) excess officer compensation limitation and share-based compensation and the change in valuation allowance.

As of March 31, 2024 and December 31, 2023, there were no unrecognized tax benefits included in the condensed consolidated balance sheets that would, if recognized, affect the effective tax rate.

Investment in Melt Pharmaceuticals, Inc. – Related Party

The Company owns 3,500,000 shares of common stock and 2,334,256 shares of preferred stock of Melt (representing in aggregate approximately 46% of Melt’s equity interests as of March 31, 2024). The Company analyzes its investment in Melt and related agreements on a regular basis to evaluate its position of variable interests in Melt. The Company has determined that it does not have the ability to control Melt, however it has the ability to exercise significant influence over the operating and financial decisions of Melt and uses the equity method of accounting for this investment. Under this method, the Company recognizes its portion of earnings and losses in Melt in its consolidated financial statements and adjusts the carrying amount of its investment in Melt accordingly. Any intra-entity profits and losses are eliminated.

On a quarterly basis, management assesses whether there are any indicators that the carrying value of the Company’s equity method investments may be other than temporarily impaired. Indicators include financial condition, operating performance, and near-term prospects of the investee. To the extent indicators suggest that a loss in value may have occurred, the Company will evaluate both quantitative and qualitative factors to determine if the loss in value is other than temporary. If a potential loss in value is determined to be other than temporary, the Company will recognize an impairment loss based on the estimated fair value of the equity method investments. The Company has no other investments other than its common stock and preferred stock positions in Melt and no other requirements to advance funds to Melt.

The following table summarizes the Company’s investments in Melt as of March 31, 2024:

SCHEDULE OF INVESTMENT

	Cost		Share of Equity Method			Net Carrying
	Basis		Losses			Value
Common stock	$	5,810,000	$	(5,810,000	)	$	-
Preferred stock		18,397,000		(18,397,000	)		-
	$	24,207,000	$	(24,207,000	)	$	-

See Note 4 for more information and related party disclosure regarding Melt.

Accounting Guidance Issued but Not Adopted at March 31, 2024

In August 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-05, Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement, which applies to the formation of entities that meet the definition of a joint venture (or a corporate joint venture) and requires joint ventures to initially measure all contributions received upon formation at fair value. The new guidance does not impact accounting by the venturers. The new guidance is applicable to joint venture entities with a formation date on or after January 1, 2025 on a prospective basis. Joint ventures formed prior to the effective date may elect to apply the new guidance retrospectively back to their original formation date. The Company will apply the guidance in ASU 2023-05 prospectively to any future arrangements meeting the definition of a joint venture.

In October 2023, FASB issued 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 2023, FASB issued ASU 2023-07, Segment Reporting (Topic 280) - Improvements to Reportable Segment Disclosures, which enhances the disclosures required for operating segments in the Company’s annual and interim consolidated financial statements. ASU 2023-07 is effective for the Company in our annual reporting for fiscal 2024 and for interim period reporting beginning in fiscal 2025 on a retrospective basis, with all required disclosures to be made for all prior periods presented in the consolidated financial statements. Early adoption is permitted. The Company is currently evaluating the impact of ASU 2023-07 on its consolidated financial statements.

In December 2023, FASB issued ASU 2023-09, Income Taxes (Topic 740) - Improvements to Income Tax Disclosures, which enhances the disclosures required for income taxes in the Company’s annual consolidated financial statements. Notably, this ASU requires entities to disclose specific categories in the effective tax rate reconciliation and provide additional information for reconciling items that meet a quantitative threshold. ASU 2023-09 is effective for the Company in its annual reporting for fiscal year 2025 on a prospective basis. Early adoption and retrospective reporting are permitted. The Company is currently evaluating the impact of ASU 2023-09 on its consolidated financial statements.

Reclassifications

Certain prior period items and amounts have been reclassified to conform to the classifications used to prepare the condensed consolidated financial statements for the current period. These reclassifications had no material impact on the Company’s condensed consolidated financial position, results of operations, or cash flows as previously reported.

SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($)	3 Months Ended
SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($)	Mar. 31, 2024	Mar. 31, 2023
Disaggregation of Revenue [Line Items]
Total revenues	$ 34,587,000	$ 26,103,000
Product Sales Net [Member]
Disaggregation of Revenue [Line Items]
Total revenues	34,508,000	20,453,000
Other Revenues [Member]
Disaggregation of Revenue [Line Items]
Total revenues	$ 79,000	$ 5,650,000

- 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.

+ References + Details

- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

REVENUES

3 Months Ended

Mar. 31, 2024

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. The Company has three 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, (2) revenue recognized from transfer of acquired product sales and profits in 2023, and (3) 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.

Revenues From Transfer of Acquired Product Sales and Profits

The Company has entered into agreements whereby it purchased the exclusive commercial rights to assets associated with certain ophthalmic products from other pharmaceutical companies (the “Sellers”). During a temporary, transition period, the Sellers continue to manufacture and market these products and transfer the net profit from the sale of the products to the Company. The revenue recognized by the Company from the transfer of net profit was recognized at the time profit from the product sales were calculated by the Sellers and confirmed by the Company, typically on a monthly basis, at which point there is no future performance obligation required by the Company and no consequential continuing involvement on the Company’s part to recognize the associated revenue. On a quarterly basis, the Sellers invoice the Company for all credits and reimbursements (“Chargebacks”) made to customers related to the products. The Company uses historical actual experience to estimate Chargebacks associated with the net sales and profit transferred. The estimated Chargebacks are recorded as a reduction in revenues from transfer of acquired product sales and profits in the Company’s consolidated statements of operations, and recorded as a reduction to accounts receivable in the consolidated balance sheets, at the time the revenue is recognized.

Intellectual Property License and Related Arrangements Revenues

As of March 31, 2024, the Company holds five intellectual property licenses and related arrangements pursuant to which the Company has agreed to license or sell to a customer the right to access the Company’s intellectual property. License arrangements may consist of non-refundable upfront license fees, data transfer fees, research reimbursement payments, exclusive license rights to patented or patent pending compounds, technology access fees, and various performance or sales milestones. These arrangements can be multiple-element arrangements, the revenue of which is recognized at the point in time that the performance obligation is met.

Non-refundable fees that are not contingent on any future performance by the Company and require no consequential continuing involvement on the part of the Company are recognized as revenue when the license term commences and the licensed data, technology, compounded drug preparation and/or other deliverables are delivered. Such deliverables may include physical quantities of compounded drug preparations, design of the compounded drug preparations and structure-activity relationships, the conceptual framework and mechanism of action, and rights to the patents or patent applications for such compounded drug preparations. The Company defers recognition of non-refundable fees if it has continuing performance obligations without which the technology, right, product or service conveyed in conjunction with the non-refundable fee has no utility to the licensee and that are separate and independent of the Company’s performance under the other elements of the arrangement. In addition, if the Company’s continued involvement is required, through research and development services that are related to its proprietary know-how and expertise of the delivered technology or can only be performed by the Company, then such non-refundable fees are deferred and recognized over the period of continuing involvement. Guaranteed minimum annual royalties are recognized on a straight-line basis over the applicable term.

Revenue disaggregated by revenue source for the three months ended March 31, 2024 and 2023 consisted of the following:

SCHEDULE OF DISAGGREGATED REVENUE

	2024		2023
	For the Three Months Ended
	March 31,
	2024		2023
Product sales, net	$	34,508,000	$	20,453,000
Other revenues (including transfer of acquired product sales/profit)		79,000		5,650,000
Total revenues	$	34,587,000	$	26,103,000

Deferred revenue and customer deposits at March 31, 2024 and December 31, 2023 were $112,000 and $75,000, respectively. All deferred revenue and customer deposit amounts at December 31, 2023 were recognized as revenue during the three months ended March 31, 2024.

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
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+ Details

LEASES (Details Narrative)	3 Months Ended
LEASES (Details Narrative)	Mar. 31, 2024 USD ($) ft²	Mar. 31, 2023 USD ($)
Weighted average discount rate percent	6.61%
Lease term	11 years 3 months 3 days
Operating lease payments \| $	$ 327,000	$ 306,000
Operating lease expense \| $	$ 319,000	$ 309,000
Carlsbad [Member]
Area of land	5,789
Lease expiration date, description	March 2025
Ledgewood [Member]
Area of land	38,153
Lease expiration date, description	July 2027
Area of land	1,400
Ledgewood [Member] \| Lease Amendment [Member]
Area of land	2,861
Area of land	8,900
Nashville [Member]
Area of land	5,500
Lease expiration date, description	December 2024
Nashville 1 [Member]
Area of land	11,552
Lease expiration date, description	September 2027
Nashville 2 [Member]
Area of land	17,625
Lease expiration date, description	June 30, 2032
Minimum [Member] \| Office and Laboratory Space [Member]
Lease term	1 year
Maximum [Member] \| Office and Laboratory Space [Member]
Lease term	7 years

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS (Tables)

3 Months Ended

Mar. 31, 2024

Investments, Debt and Equity Securities [Abstract]

SCHEDULE OF CONDENSED INCOME STATEMENT

The unaudited condensed results of operations information of Melt is summarized below:

SCHEDULE OF CONDENSED INCOME STATEMENT

	2024			2023
	For the Three Months Ended March 31,
	2024			2023
Revenues, net	$	-		$	-
Loss from operations	$	(2,036,000	)	$	(1,352,000	)
Net loss	$	(1,893,000	)	$	(1,858,000	)

SCHEDULE OF CONDENSED BALANCE SHEET

The unaudited condensed balance sheet information of Melt is summarized below:

SCHEDULE OF CONDENSED BALANCE SHEET

	2024		2023
	At March 31,		At December 31,
	2024		2023
Current assets	$	14,277,000	$	13,404,000
Non-current assets		-		-
Total assets	$	14,277,000	$	13,404,000

Total liabilities	$	3,524,000	$	3,922,000
Total preferred stock and stockholders’ equity		10,753,000		9,482,000
Total liabilities and stockholders’ equity	$	14,277,000	$	13,404,000

SCHEDULE OF CAPITALIZED SOFTWARE COSTS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	$ 2,939,000	$ 2,939,000
Accumulated amortization	(1,404,000)	(1,268,000)
Capitalized internal-use software in process	484,000	467,000
Total capitalized software costs net	2,019,000	2,138,000
Capitalized Internal Use Software [Member]
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	2,780,000	2,780,000
Third Party Software License [Member]
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	$ 159,000	$ 159,000

- 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.

+ References + Details

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation and amortization expenses	$ 296,000	$ 225,000

SCHEDULE OF FAIR VALUE ASSUMPTIONS (Details) - Share-Based Payment Arrangement, Option [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average fair value of options granted	$ 6.34
Expected terms (in years)	6 years 1 month 9 days
Expected volatility	68.00%
Risk-free interest rate, minimum	4.06%
Risk-free interest rate, maximum	4.21%
Dividend yield

- 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

SCHEDULE OF PERFORMANCE STOCK UNITS ACTIVITY (Details) - Performance Stock Units PSU [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, RSUs unvested, outstanding, beginning balance	1,567,913
Weighted average grant date fair value, beginning balance \| $ / shares	$ 18.56
Number of Shares, PSUs granted
Number of Shares, PSUs vested
Number of Shares, PSUs cancelled/forfeited
Number of Shares, RSUs unvested, outstanding, ending balance	1,567,913
Weighted average grant date fair value, ending balance \| $ / shares	$ 18.56

- 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.

+ References

+ Details

PROPERTY, PLANT AND EQUIPMENT

3 Months Ended

Mar. 31, 2024

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT

NOTE 7. PROPERTY, PLANT AND EQUIPMENT

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

	March 31, 2024			December 31, 2023
Property, plant and equipment, net:
Computer hardware	$	1,323,000		$	1,322,000
Furniture and equipment		942,000			936,000
Lab and pharmacy equipment		4,690,000			4,564,000
Leasehold improvements		6,802,000			6,771,000
		13,757,000			13,593,000
Accumulated depreciation		(10,368,000	)		(10,072,000)
Property, plant and equipment, net	$	3,389,000		$	3,521,000

For the three months ended March 31, 2024 and 2023, depreciation related to the property, plant and equipment was $296,000 and $225,000, respectively.

SCHEDULE OF CONDENSED INCOME STATEMENT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues, net	$ 34,587,000	$ 26,103,000
Loss from operations	(6,928,000)	1,210,000
Net loss	(13,565,000)	(6,643,000)
Melt Pharmaceuticals, Inc. [Member]
Revenues, net
Loss from operations	(2,036,000)	(1,352,000)
Net loss	$ (1,893,000)	$ (1,858,000)

- Definition

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

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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
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Reference 31: http://www.xbrl.org/2003/role/disclosureRef
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Reference 32: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 60B
-Subparagraph (a)
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Reference 33: http://www.xbrl.org/2003/role/disclosureRef
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Reference 35: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1A
-Subparagraph (a)
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument interest rate, during period	10.78%	10.78%
Financing Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument interest rate, during period	7.48%
Accrued monthly payments	$ 150,000

DEBT (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
DEBT (Details Narrative) - USD ($)	Jul. 31, 2023	Mar. 31, 2023	Mar. 31, 2024	Mar. 31, 2023	Jan. 31, 2023	Dec. 31, 2022	Sep. 30, 2021	Apr. 30, 2021
Debt Instrument [Line Items]
Amortization of financing costs and discount			$ 976,000	$ 761,000
Effective interest rate			10.78%	10.78%
Oaktree Loan [Member]
Debt Instrument [Line Items]
Interest expense other than long term debt			$ 2,953,000	$ 95,000
Amortization of financing costs and discount			603,000	12,000
11.875% Senior Notes Due 2027 [Member]
Debt Instrument [Line Items]
Face amount					$ 40,250,000	$ 40,250,000
Interest expense other than long term debt			1,373,000	1,395,000
Amortization of financing costs and discount			178,000	200,000
Interest rate					11.875%	11.875%
8.625% Senior Notes Due 2026 [Member]
Debt Instrument [Line Items]
Face amount							$ 75,000,000	$ 75,000,000
Interest expense other than long term debt			1,812,000	1,810,000
Amortization of financing costs and discount			$ 195,000	193,000
Interest rate							8.625%	8.625%
Oaktree Loan [Member] \| Oaktree Fund Administration LLC [Member]
Debt Instrument [Line Items]
Face amount		$ 65,000,000		$ 65,000,000
Proceeds from issuance of debt		$ 30,000,000
Debt instrument interest rate effective percentage		2.00%		2.00%
Oaktree Loan [Member] \| Oaktree Fund Administration LLC [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, increase (decrease)	$ 35,000,000
Oaktree Loan [Member] \| Oaktree Fund Administration LLC [Member] \| Senior Secured Term Loan [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Face amount		$ 100,000,000		$ 100,000,000
Oaktree Credit Agreement Amendment [Member]
Debt Instrument [Line Items]
Face amount	12,500,000
Oaktree Credit Agreement Amendment [Member] \| Maximum [Member]
Debt Instrument [Line Items]
Debt instrument, increase (decrease)	112,500,000
Oaktree Credit Agreement Amendment [Member] \| Minimum [Member]
Debt Instrument [Line Items]
Debt instrument, increase (decrease)	$ 100,000,000

SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
Remainder of 2024	$ 15,902,000
2025	20,614,000
2026	159,897,000
2027	45,030,000
Total minimum payments	243,443,000
Less: amount representing interest payments	(48,693,000)
Notes payable, gross principal amount due	192,750,000	$ 192,750,000
Less: unamortized debt issuance costs, net of premium	(8,602,000)	(9,578,000)
Notes payable, net of unamortized debt issuance costs	$ 184,148,000	$ 183,172,000

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS (Details Narrative) - Melt Pharmaceuticals, Inc. [Member] - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended
	Feb. 28, 2019	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Reimbursable expenses		$ 0	$ 59,000
Repayments of related party debt		228,000		$ 228,000
Series B Preferred Stock [Member]
Gross proceeds from third party investors		$ 23,900,000
Management Services Agreement [Member]
Administrative fees expense	$ 10,000

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

3 Months Ended

Mar. 31, 2024

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses at March 31, 2024 and December 31, 2023 consisted of the following:

	March 31,			December 31,
	2024			2023
Accounts payable	$	12,567,000		$	21,424,000
Accrued insurance premium		450,000			873,000
Other accrued payments		106,000			306,000
Accrued interest (see Note 11)		2,006,000			1,978,000
Accrued exit fee for Oaktree Loan (see Note 11)		2,713,000			2,713,000
Total accounts payable and accrued expenses	$	17,842,000		$	27,294,000
Less: current portion		(15,129,000	)		(24,581,000)
Non-current total accrued expenses	$	2,713,000		$	2,713,000

CAPITALIZED SOFTWARE COSTS

3 Months Ended

Mar. 31, 2024

Capitalized Software Costs

CAPITALIZED SOFTWARE COSTS

NOTE 8. CAPITALIZED SOFTWARE COSTS

Capitalized software costs at March 31, 2024 and December 31, 2023 consisted of the following:

SCHEDULE OF CAPITALIZED SOFTWARE COSTS

	March 31, 2024			December 31, 2023
Capitalized software costs
Capitalized internal-use software development costs	$	2,780,000		$	2,780,000
Acquired third-party software license for internal-use		159,000			159,000
Total gross capitalized software for internal-use		2,939,000			2,939,000
Accumulated amortization		(1,404,000	)		(1,268,000	)
Capitalized internal-use software in process		484,000			467,000
Total capitalized software costs net	$	2,019,000		$	2,138,000

For the three months ended March 31, 2024 and 2023, the Company recorded amortization expense related to capitalized software costs of $136,000 and $67,000, respectively.

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (13,565,000)	$ (6,643,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization of property, plant and equipment and software development costs	432,000	292,000
Amortization of intangible assets	2,554,000	2,207,000
Amortization of operating lease right-of-use assets	194,000	177,000
(Recovery of) provision for credit losses	(85,000)	20,000
Amortization of debt issuance costs and debt discount	976,000	761,000
Investment loss (gain) from investment in Eton	1,248,000	(2,042,000)
Loss on extinguishment of debt		5,465,000
Stock-based compensation	4,169,000	1,633,000
Deferred income tax		(288,000)
Changes in assets and liabilities:
Accounts receivable	8,396,000	(5,882,000)
Inventories	57,000	(2,552,000)
Prepaid expenses and other current assets	321,000	7,000
Accounts payable, accrued expenses, accrued rebates and copay assistance	(8,939,000)	(212,000)
Accrued payroll and related liabilities	(423,000)	(1,111,000)
Deferred revenue and customer deposits	37,000	(46,000)
NET CASH USED IN OPERATING ACTIVITIES	(4,628,000)	(8,214,000)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in patent and trademark assets	(18,000)
Purchase of product NDAs and related patents		(130,474,000)
Purchases of property, plant and equipment	(92,000)	(496,000)
NET CASH USED IN INVESTING ACTIVITIES	(110,000)	(130,970,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from 11.875% notes payable, net of costs		4,961,000
Proceeds from Oaktree Loan, net of costs		61,585,000
Payment of payroll taxes upon vesting of PSUs, RSUs and exercise of stock options	(1,157,000)	(661,000)
Proceeds from exercise of stock options	348,000	148,000
Proceeds from B. Riley senior secured note, net of costs		55,879,000
Repayment of B. Riley senior secured note		(59,750,000)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(809,000)	62,162,000
NET CHANGE IN CASH AND CASH EQUIVALENTS	(5,547,000)	(77,022,000)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD	74,085,000	96,270,000
CASH AND CASH EQUIVALENTS AT END OF PERIOD	68,538,000	19,248,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes
Cash paid for interest	5,340,000	3,371,000
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Reclassification of deferred financing costs		1,950,000
Accrual of exit fee related to Oaktree Loan		2,275,000
Purchase of property, plant and equipment included in accounts payable and accrued expenses	89,000	61,000
Right-of-use assets obtained in exchange for new operating lease obligations	377,000
Income taxes owed for exercise of options		189,000
Insurance premium financed	$ 450,000

SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Short-Term Debt [Line Items]
Notes payable gross	$ 192,750,000	$ 192,750,000
Less: Unamortized debt issuance costs	(8,602,000)	(9,578,000)
Notes payable net	184,148,000	183,172,000
8.625% Senior Notes Due 2026 [Member]
Short-Term Debt [Line Items]
Notes payable gross	75,000,000	75,000,000
11.875% Senior Notes Due 2027 [Member]
Short-Term Debt [Line Items]
Notes payable gross	40,250,000	40,250,000
Oaktree Loan [Member]
Short-Term Debt [Line Items]
Notes payable gross	$ 77,500,000	$ 77,500,000

INTANGIBLE ASSETS AND GOODWILL

3 Months Ended

Mar. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS AND GOODWILL

NOTE 9. INTANGIBLE ASSETS AND GOODWILL

The Company’s intangible assets at March 31, 2024 consisted of the following:

SCHEDULE OF INTANGIBLE ASSETS

	Amortization Periods (in years)	Cost		Accumulated Amortization			Disposal		Net Carrying Value
Patents	7-19	$	610,000	$	(169,000	)	$	-	$	441,000
Licenses	7-20		50,000		(2,000	)		-		48,000
Trademarks	Indefinite		217,000		-			-		217,000
Acquired new drug applications (“NDAs”)	4-15		170,353,000		(13,830,000	)		-		156,523,000
Customer relationships	3-15		596,000		(526,000	)		-		70,000
Trade name	5		75,000		(5,000	)		-		70,000
Non-competition clause	3-4		50,000		(50,000	)		-		-
State pharmacy licenses	25		8,000		(7,000	)		-		1,000
		$	171,959,000	$	(14,589,000	)	$	-	$	157,370,000

Amortization expense for intangible assets for the three months ended March 31, 2024 and 2023 was as follows:

	2024		2023
	For the Three Months Ended
	March 31,
	2024		2023
Patents	$	14,000	$	22,000
Licenses		-		2,000
Acquired NDAs		2,530,000		2,170,000
Customer relationships		10,000		13,000
Amortization of intangible assets	$	2,554,000	$	2,207,000

Estimated future amortization expense for the Company’s intangible assets at March 31, 2024 was as follows:


Remainder of 2024	$	10,240,000
2025		13,658,000
2026		13,658,000
2027		13,309,000
2028		12,961,000
Thereafter		93,327,000
Intangible assets	$	157,153,000

There were no changes to the carrying value of the Company’s goodwill during the three months ended March 31, 2024 and 2023.

SCHEDULE OF STOCK OPTION PLAN ACTIVITY (Details) - Stock Option Plan [Member]	3 Months Ended
	Mar. 31, 2024 USD ($) $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, outstanding, beginning balance \| shares	2,711,317
Weighted average exercise price, outstanding, beginning balance \| $ / shares	$ 6.25
Number of shares, options granted \| shares	51,500
Weighted average exercise price, options granted \| $ / shares	$ 9.81
Number of shares, options exercised \| shares	(46,175)
Weighted average exercise price, options exercised \| $ / shares	$ 7.54
Number of shares, options cancelled/forfeited \| shares	(48,626)
Weighted average exercise price, options cancelled/forfeited \| $ / shares	$ 12.22
Number of shares, outstanding, ending balance \| shares	2,668,016
Weighted average exercise price, outstanding, ending balance \| $ / shares	$ 6.19
Weighted average. remaining contractual life, options outstanding	3 years 9 months 25 days
Aggregate intrinsic value, options outstanding \| $	$ 19,285,000
Number of shares, options exercisable \| shares	2,404,897
Weighted average exercise price, options exercisable \| $ / shares	$ 5.55
Weighted average. remaining contractual life, options exercisable	3 years 3 months 7 days
Aggregate intrinsic value, options exercisable \| $	$ 18,508,000
Number of shares, options vested and expected to vest \| shares	2,631,881
Weighted average exercise price, options vested and expected to vest \| $ / shares	$ 6.10
Weighted average. remaining contractual life, options vested and expected to vest	3 years 9 months
Aggregate intrinsic value, options exercisable \| $	$ 19,191,000

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

SCHEDULE OF STOCK OPTION PLAN ACTIVITY

A summary of stock option activity under the Plans for the three months ended March 31, 2024 is as follows:

SCHEDULE OF STOCK OPTION PLAN ACTIVITY

	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life		Aggregate Intrinsic Value
Options outstanding – January 1, 2024		2,711,317		$	6.25
Options granted		51,500		$	9.81
Options exercised		(46,175	)	$	7.54
Options cancelled/forfeited		(48,626	)	$	12.22
Options outstanding – March 31, 2024		2,668,016		$	6.19		3.82	$	19,285,000
Options exercisable		2,404,897		$	5.55		3.27	$	18,508,000
Options vested and expected to vest		2,631,881		$	6.10		3.75	$	19,191,000

SCHEDULE OF FAIR VALUE ASSUMPTIONS

The table below illustrates the fair value per share determined using the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees:

SCHEDULE OF FAIR VALUE ASSUMPTIONS

	2024
Weighted-average fair value of options granted	$	6.34
Expected terms (in years)		6.11
Expected volatility		68	%
Risk-free interest rate		4.06-4.21	%
Dividend yield		-

SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE

The following table summarizes information about stock options outstanding and exercisable at March 31, 2024:

	Options Outstanding						Options Exercisable
Range of Exercise Prices	Number Outstanding		Weighted Average Remaining Contractual Life in Years		Weighted Average Exercise Price		Number Exercisable		Weighted Average Exercise Price
$1.47 - $1.73		295,852		3.71	$	1.72		295,852	$	1.72
$2.23		285,000		2.84	$	2.23		285,000	$	2.23
$2.40 - $2.60		24,068		2.77	$	2.58		24,068	$	2.58
$3.95		310,000		2.00	$	3.95		310,000	$	3.95
$4.49 - $5.72		100,225		5.22	$	5.54		96,350	$	5.53
$6.30		285,000		4.89	$	6.30		285,000	$	6.30
$6.75 - $7.26		62,500		8.24	$	6.91		24,979	$	6.92
$7.30		274,500		5.76	$	7.30		274,500	$	7.30
$7.37 - $7.79		204,261		4.14	$	7.50		155,136	$	7.47
$7.87 - $25.86		826,610		3.30	$	9.38		654,012	$	8.01
$1.47 - $25.86		2,668,016		3.82	$	6.19		2,404,897	$	5.55

SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY

A summary of the Company’s RSU activity and related information for the three months ended March 31, 2024 is as follows:

	Number of Shares			Weighted Average Grant Date Fair Value
RSUs unvested - January 1, 2024		363,029		$	9.23
RSUs granted		6,238			9.66
RSUs vested		(283,389	)		9.21
RSUs cancelled/forfeited		(3,750	)		8.10
RSUs unvested - March 31, 2024		82,128		$	9.37

SCHEDULE OF PERFORMANCE STOCK UNITS ACTIVITY

A summary of the Company’s PSU activity and related information for the three months ended March 31, 2024 is as follows:

	Number of Shares		Weighted Average Grant Date Fair Value
PSUs unvested – January 1, 2024		1,567,913	$	18.56
PSUs granted		-
PSUs vested		-
PSUs cancelled/forfeited		-
PSUs unvested – March 31, 2024		1,567,913	$	18.56

SCHEDULE OF STOCK BASED COMPENSATION GRANTED TO EMPLOYEES, DIRECTORS AND CONSULTANTS

The Company recorded stock-based compensation related to equity instruments granted to employees, directors and consultants as follows:

	2024		2023
	For the Three Months Ended March 31,
	2024		2023
Employees - selling, general and administrative	$	3,525,000	$	1,328,000
Employees – research and development		439,000		163,000
Directors - selling, general and administrative		188,000		125,000
Consultants - selling, general and administrative		17,000		17,000
Total	$	4,169,000	$	1,633,000

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS

3 Months Ended

Mar. 31, 2024

Investments, Debt and Equity Securities [Abstract]

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS

NOTE 4. INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS

In December 2018, the Company entered into an Asset Purchase Agreement with Melt (the “Melt APA”). Pursuant to the terms of the Melt APA, Melt was assigned certain intellectual property and related rights from the Company to develop, formulate, make, sell, and sub-license certain Company conscious sedation and analgesia related formulations (collectively, the “Melt Products”). Under the terms of the Melt APA, Melt is required to make mid-single digit royalty payments to the Company on net sales of the Melt Products while any patent rights remain outstanding, as well as other conditions.

In February 2019, the Company entered into a Management Services Agreement (the “Melt MSA”), whereby the Company provided to Melt certain administrative services and support, including bookkeeping, web services and human resources related activities, and Melt was required to pay the Company a monthly amount of $10,000. The Melt MSA was terminated effective July 1, 2023. During the three months ended March 31, 2024 and 2023, the Company recorded $0 and $59,000, respectively, due from Melt for reimbursable expenses and amounts payable pursuant to the Melt MSA, which are included in prepaid expenses and other current assets in the accompanying condensed consolidated balance sheets. As of March 31, 2024 and December 31, 2023, the Company was due $228,000, from Melt for reimbursable expenses and amounts due under the Melt MSA

In March 2024, Melt completed its Series B Preferred Stock financing which raised gross proceeds of approximately $23,900,000.

The Company’s Chief Executive Officer, Mark L. Baum, was previously a member of the Melt board of directors until his resignation during the year ended December 31, 2021. Mr. Baum re-joined the Melt board of directors in January 2023. At the time Mr. Baum re-joined, the Melt board of directors consisted of five members, including Mr. Baum, who is the only representative of the Company on Melt’s board of directors.

The unaudited condensed results of operations information of Melt is summarized below:

SCHEDULE OF CONDENSED INCOME STATEMENT

	2024			2023
	For the Three Months Ended March 31,
	2024			2023
Revenues, net	$	-		$	-
Loss from operations	$	(2,036,000	)	$	(1,352,000	)
Net loss	$	(1,893,000	)	$	(1,858,000	)

The unaudited condensed balance sheet information of Melt is summarized below:

SCHEDULE OF CONDENSED BALANCE SHEET

	2024		2023
	At March 31,		At December 31,
	2024		2023
Current assets	$	14,277,000	$	13,404,000
Non-current assets		-		-
Total assets	$	14,277,000	$	13,404,000

Total liabilities	$	3,524,000	$	3,922,000
Total preferred stock and stockholders’ equity		10,753,000		9,482,000
Total liabilities and stockholders’ equity	$	14,277,000	$	13,404,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Effective income tax rate	(0.11%)	4.16%
Federal income tax rate	21.00%	21.00%
Unrecognized tax benefits	$ 0		$ 0
Melt Pharmaceuticals, Inc. [Member]
Investment owned balance shares	3,500,000
Ownership percentage	46.00%
Melt Pharmaceuticals, Inc. [Member] \| Preferred Stock [Member]
Investment owned balance shares	2,334,256
Restricted Stock Units (RSUs) [Member]
Vested RSU	223,928	336,264
Stock Options, Unvested RSUs And Unvested PSUs [Member]
Stock options, unvested RSUs, and unvested PSUs	4,318,057	4,750,340
Eton Pharmaceuticals, Inc. [Member]
Investment owned at fair value	$ 7,433,000		$ 8,681,000

SCHEDULE OF INVENTORIES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials	$ 5,470,000	$ 5,477,000
Work in progress	140,000	54,000
Finished goods	5,200,000	5,336,000
Total inventories	$ 10,810,000	$ 10,867,000

REVENUES (Tables)

3 Months Ended

Mar. 31, 2024

Revenue from Contract with Customer [Abstract]

SCHEDULE OF DISAGGREGATED REVENUE

Revenue disaggregated by revenue source for the three months ended March 31, 2024 and 2023 consisted of the following:

SCHEDULE OF DISAGGREGATED REVENUE

	2024		2023
	For the Three Months Ended
	March 31,
	2024		2023
Product sales, net	$	34,508,000	$	20,453,000
Other revenues (including transfer of acquired product sales/profit)		79,000		5,650,000
Total revenues	$	34,587,000	$	26,103,000

SUBSEQUENT EVENTS

3 Months Ended

Mar. 31, 2024

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

NOTE 16. SUBSEQUENT EVENTS

The Company has performed an evaluation of events occurring subsequent to March 31, 2024 through the filing date of this Quarterly Report on Form 10-Q. Based on its evaluation, no events other than those described below need to be disclosed.

In April 2024, the Company issued 1,481 shares of common stock and received proceeds of $11,000 upon the exercise of options to purchase 1,481 shares of common stock with exercise prices between $10.62 and $12.72 per share.

In April 2024, the Company sold all 1,982,000 shares of common stock it held of Eton in a block trade at a gross price of $3.00 per share. After deducting trading expenses and commissions of approximately $436,000, the Company received net proceeds of $5,510,000 related to the trade.

LEASES (Tables)

3 Months Ended

Mar. 31, 2024

Leases

SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES

Future lease payments under operating leases as of March 31, 2024 were as follows:

	Operating Leases
Remainder of 2024	$	978,000
2025		1,133,000
2026		1,155,000
2027		1,014,000
2028		699,000
Thereafter		5,533,000
Total minimum lease payments		10,512,000
Less: amount representing interest payments		(3,001,000	)
Total operating lease obligations		7,511,000
Less: current portion, operating lease obligations		(795,000	)
Operating lease obligations, net of current portion	$	6,716,000

PREPAID EXPENSES AND OTHER CURRENT ASSETS

3 Months Ended

Mar. 31, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

NOTE 6. PREPAID EXPENSES AND OTHER CURRENT ASSETS

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

	March 31, 2024		December 31, 2023
Prepaid insurance	$	766,000	$	1,241,000
Prepaid computer software licenses and related expenses		1,462,000		1,613,000
Other prepaid expenses		2,350,000		906,000
Receivable due from Melt		228,000		228,000
Prepaid FY 2024 Prescription Drug User (“PDUFA”) fees		2,292,000		3,438,000
Deferred Oaktree Loan commitment fee		468,000		409,000
Deposits and other current assets		2,151,000		1,753,000
Total prepaid expenses and other current assets	$	9,717,000	$	9,588,000

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member]	1 Months Ended
	Apr. 30, 2024 USD ($) $ / shares shares
Eton Pharmaceuticals, Inc. [Member]
Subsequent Event [Line Items]
Trading and commissions expenses \| $	$ 436,000
Net proceeds from issuance of shares \| $	$ 5,510,000
Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued \| shares	1,481
Proceeds from issuance of common stock \| $	$ 11,000
Options to purchase common shares \| shares	1,481
Common Stock [Member] \| Eton Pharmaceuticals, Inc. [Member]
Subsequent Event [Line Items]
Number of shares sold \| shares	1,982,000
Gross price \| $ / shares	$ 3.00
Common Stock [Member] \| Minimum [Member]
Subsequent Event [Line Items]
Exercise price per share \| $ / shares	10.62
Common Stock [Member] \| Maximum [Member]
Subsequent Event [Line Items]
Exercise price per share \| $ / shares	$ 12.72

SCHEDULE OF CONDENSED BALANCE SHEET (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets	$ 125,458,000	$ 140,492,000
Total assets	295,536,000	313,174,000
Total liabilities	235,330,000	242,763,000
Total preferred stock and stockholders’ equity	60,561,000	70,766,000
Total liabilities and stockholders’ equity	295,536,000	313,174,000
Melt Pharmaceuticals, Inc. [Member]
Current assets	14,277,000	13,404,000
Non-current assets
Total assets	14,277,000	13,404,000
Total liabilities	3,524,000	3,922,000
Total preferred stock and stockholders’ equity	10,753,000	9,482,000
Total liabilities and stockholders’ equity	$ 14,277,000	$ 13,404,000

- Definition

Amount of asset recognized for present right to economic benefit.

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+ Details

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenues:
Total revenues	$ 34,587,000	$ 26,103,000
Cost of sales	(10,553,000)	(8,271,000)
Gross profit	24,034,000	17,832,000
Operating expenses:
Selling, general and administrative	28,813,000	15,888,000
Research and development	2,149,000	734,000
Total operating expenses	30,962,000	16,622,000
(Loss)income from operations	(6,928,000)	1,210,000
Other (expense) income:
Interest expense, net	(5,415,000)	(4,747,000)
Investment (loss) gain from Eton Pharmaceuticals	(1,248,000)	2,042,000
Loss on extinguishment of debt		(5,465,000)
Other income, net	26,000	29,000
Total other expense, net	(6,637,000)	(8,141,000)
Loss before income tax expense	(13,565,000)	(6,931,000)
Income tax benefit		288,000
Net loss	$ (13,565,000)	$ (6,643,000)
Basic net loss per share of common stock	$ (0.38)	$ (0.22)
Diluted net loss per share of common stock	$ (0.38)	$ (0.22)
Weighted average number of shares of common stock outstanding, basic	35,469,638	30,289,730
Weighted average number of shares of common stock outstanding, diluted	35,469,638	30,289,730
Product Sales Net [Member]
Revenues:
Total revenues	$ 34,508,000	$ 20,453,000
Other Revenues [Member]
Revenues:
Total revenues	$ 79,000	$ 5,650,000

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2024
Loss Contingencies [Line Items]
Royalty expenses	$ 180,000	$ 376,000
Subsequent Event [Member]
Loss Contingencies [Line Items]
Payment of minimum annual order amounts			$ 2,728,000
Asset Purchase, License and Related Agreements [Member]
Loss Contingencies [Line Items]
Royalty expenses	274,000	0
Upfront and milestone payments	$ 0	5,000,000
Sales and Marketing Agreements [Member]
Loss Contingencies [Line Items]
Description for commission payments	Under the terms of the sales and marketing agreements, the Company was generally required to make commission payments equal to 10% to 14% of net sales for products above and beyond the initial existing sales amounts.
Commission expenses	$ 0	$ 130,000
Sales and Marketing Agreements [Member] \| Minimum [Member]
Loss Contingencies [Line Items]
Commission payments percentage	10.00%
Sales and Marketing Agreements [Member] \| Maximum [Member]
Loss Contingencies [Line Items]
Commission payments percentage	14.00%

SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Leases
Remainder of 2024	$ 978,000
2025	1,133,000
2026	1,155,000
2027	1,014,000
2028	699,000
Thereafter	5,533,000
Total minimum lease payments	10,512,000
Less: amount representing interest payments	(3,001,000)
Total operating lease obligations	7,511,000
Less: current portion, operating lease obligations	(795,000)	$ (806,000)
Operating lease obligations, net of current portion	$ 6,716,000	$ 6,524,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

SCHEDULE OF ESTIMATED FAIR VALUE

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

SCHEDULE OF ESTIMATED FAIR VALUE

	March 31, 2024				December 31, 2023
	Carrying Value		Fair Value		Carrying Value		Fair Value
2026 Notes	$	73,413,000	$	73,560,000	$	73,218,000	$	70,260,000
2027 Notes	$	37,591,000	$	41,860,000	$	37,413,000	$	40,363,000
Oaktree Loan	$	73,144,000	$	76,725,000	$	72,541,000	$	76,627,000

SCHEDULE OF BASIC NET LOSS PER SHARE OF COMMON STOCK

The following table shows the computation of basic net loss per share of common stock for the three months ended March 31, 2024 and 2023:

	2024			2023
	For the Three Months Ended March 31,
	2024			2023

Numerator – net loss	$	(13,565,000	)	$	(6,643,000	)
Denominator – weighted average number of shares outstanding, basic and diluted		35,469,638			30,289,730
Net loss per share, basic and diluted	$	(0.38	)	$	(0.22	)

Melt Pharmaceuticals, Inc. [Member]

SCHEDULE OF INVESTMENT

The following table summarizes the Company’s investments in Melt as of March 31, 2024:

SCHEDULE OF INVESTMENT

	Cost		Share of Equity Method			Net Carrying
	Basis		Losses			Value
Common stock	$	5,810,000	$	(5,810,000	)	$	-
Preferred stock		18,397,000		(18,397,000	)		-
	$	24,207,000	$	(24,207,000	)	$	-

SEGMENTS AND CONCENTRATIONS

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

SEGMENTS AND CONCENTRATIONS

NOTE 15. SEGMENTS AND CONCENTRATIONS

The Company operates its business on the basis of a single reportable segment, which is the business of discovery, development, and commercialization of innovative ophthalmic therapies. The Company’s chief operating decision-maker is the Chief Executive Officer, who evaluates the Company as a single operating segment.

The Company had one and two products that accounted for more than 10% of total revenues during the three months ended March 31, 2024 and 2023, respectively. These products accounted for 11% and 36% of revenues during the three months ended March 31, 2024 and 2023, respectively.

As of March 31, 2024 and December 31, 2023, accounts receivable from a single customer accounted for 68% and 80% of total accounts receivable, respectively. For the three months ended March 31, 2024, revenues from a single customer accounted for 27% of total revenues. For the three months ended March 31, 2023, no customer exceeded 10% of total revenues.

The Company receives its active pharmaceutical ingredients from three main suppliers. These suppliers collectively accounted for 85% of active pharmaceutical ingredient purchases during the three months ended March 31, 2024, and 90% during the same period in 2023.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

REVENUES (Details Narrative) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Contract with customer liability current	$ 112,000	$ 75,000

SCHEDULE OF ESTIMATED FAIR VALUE (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Platform Operator, Crypto Asset [Line Items]
Carrying value	$ 192,750,000	$ 192,750,000
Oaktree Loan [Member]
Platform Operator, Crypto Asset [Line Items]
Carrying value	77,500,000	77,500,000
Fair Value, Inputs, Level 1 [Member] \| 2016 Notes [Member]
Platform Operator, Crypto Asset [Line Items]
Carrying value	73,413,000	73,218,000
Fair value	73,560,000	70,260,000
Fair Value, Inputs, Level 1 [Member] \| 2027 Notes [Member]
Platform Operator, Crypto Asset [Line Items]
Carrying value	37,591,000	37,413,000
Fair value	41,860,000	40,363,000
Fair Value, Inputs, Level 1 [Member] \| Oaktree Loan [Member]
Platform Operator, Crypto Asset [Line Items]
Carrying value	73,144,000	72,541,000
Fair value	$ 76,725,000	$ 76,627,000

INVENTORIES

3 Months Ended

Mar. 31, 2024

Inventory Disclosure [Abstract]

INVENTORIES

NOTE 5. 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, 2024 and December 31, 2023 was as follows:

SCHEDULE OF INVENTORIES

	March 31, 2024		December 31, 2023
Raw materials	$	5,470,000	$	5,477,000
Work in progress		140,000		54,000
Finished goods		5,200,000		5,336,000
Total inventories	$	10,810,000	$	10,867,000

CAPITALIZED SOFTWARE COSTS (Tables)

3 Months Ended

Mar. 31, 2024

Capitalized Software Costs

SCHEDULE OF CAPITALIZED SOFTWARE COSTS

Capitalized software costs at March 31, 2024 and December 31, 2023 consisted of the following:

SCHEDULE OF CAPITALIZED SOFTWARE COSTS

	March 31, 2024			December 31, 2023
Capitalized software costs
Capitalized internal-use software development costs	$	2,780,000		$	2,780,000
Acquired third-party software license for internal-use		159,000			159,000
Total gross capitalized software for internal-use		2,939,000			2,939,000
Accumulated amortization		(1,404,000	)		(1,268,000	)
Capitalized internal-use software in process		484,000			467,000
Total capitalized software costs net	$	2,019,000		$	2,138,000

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION

3 Months Ended

Mar. 31, 2024

Equity [Abstract]

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION

NOTE 13. STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION

Common Stock

During the three months ended March 31, 2024, the Company issued 46,175 shares of common stock and received proceeds of $348,000 upon the exercise of options to purchase 46,175 shares of common stock with exercise prices ranging from $6.75 to $8.75 per share.

During the three months ended March 31, 2024, 45,000 RSUs granted in February 2021 to Andrew R. Boll, the Company’s Chief Financial Officer, vested, and 26,520 shares the Company’s common stock were issued to Mr. Boll, net of 18,480 shares of common stock withheld for payroll tax withholdings totaling $197,000.

During the three months ended March 31, 2024, 150,000 RSUs granted in February 2021 to Mark L. Baum, the Company’s Chief Executive Officer, vested, and 90,164 shares the Company’s common stock were issued to Mr. Baum, net of 59,836 shares of common stock withheld for payroll tax withholdings totaling $638,000.

During the three months ended March 31, 2024, 30,000 RSUs granted in February 2021 to John Saharek, the Company’s Chief Commercial Officer, vested, and 17,384 shares the Company’s common stock were issued to Mr. Saharek, net of 12,616 shares of common stock withheld for payroll tax withholdings totaling $135,000.

During the three months ended March 31, 2024, 50,000 RSUs granted in February 2021 to employees, vested, and 32,452 shares the Company’s common stock were issued, net of 17,548 shares of common stock withheld for payroll tax withholdings totaling $187,000.

During the three months ended March 31, 2024, 8,389 shares of the Company’s common stock underlying RSUs issued to directors vested, but the issuance and delivery of these shares are deferred until the applicable director ceases providing services to the Company.

Stock Option Plan

On September 17, 2007, the Company’s Board of Directors and stockholders adopted the Company’s 2007 Incentive Stock and Awards Plan, which was subsequently amended on November 5, 2008, February 26, 2012, July 18, 2012, May 2, 2013 and September 27, 2013 (as amended, the “2007 Plan”). The 2007 Plan reached its term in September 2017, and we can no longer issue additional awards under this plan, however, options previously issued under the 2007 Plan will remain outstanding until they are exercised, reach their maturity or are otherwise cancelled/forfeited. On June 13, 2017, the Company’s Board of Directors and stockholders adopted the Company’s 2017 Incentive Stock and Awards Plan which was subsequently amended on June 3, 2021 (as amended, the “2017 Plan” together with the 2007 Plan, the “Plans”). As of December 31, 2023, the 2017 Plan provides for the issuance of a maximum of 6,000,000 shares of the Company’s common stock. The purpose of the Plans are to attract and retain directors, officers, consultants, advisors and employees whose services are considered valuable, to encourage a sense of proprietorship and to stimulate an active interest of such persons in the Company’s development and financial success. Under the Plans, the Company is authorized to issue incentive stock options intended to qualify under Section 422 of the Internal Revenue Code of 1986, as amended, non-qualified stock options, restricted stock units and restricted stock. The Plans are administered by the Compensation Committee of the Company’s Board of Directors. The Company had 400,250 shares available for future issuances under the 2017 Plan at March 31, 2024.

Stock Options

A summary of stock option activity under the Plans for the three months ended March 31, 2024 is as follows:

SCHEDULE OF STOCK OPTION PLAN ACTIVITY

	Number of Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Life		Aggregate Intrinsic Value
Options outstanding – January 1, 2024		2,711,317		$	6.25
Options granted		51,500		$	9.81
Options exercised		(46,175	)	$	7.54
Options cancelled/forfeited		(48,626	)	$	12.22
Options outstanding – March 31, 2024		2,668,016		$	6.19		3.82	$	19,285,000
Options exercisable		2,404,897		$	5.55		3.27	$	18,508,000
Options vested and expected to vest		2,631,881		$	6.10		3.75	$	19,191,000

The aggregate intrinsic value in the table above represents the total pre-tax amount of the proceeds, net of exercise price, which would have been received by option holders if all option holders had exercised and immediately sold all shares underlying options with an exercise price lower than the market price on March 31, 2024, based on the closing price of the Company’s common stock of $13.23 on that date.

During the three months ended March 31, 2024, the Company granted stock options to certain employees. The stock options were granted with an exercise price equal to the current market price of the Company’s common stock, as reported by the securities exchange on which the common stock was then listed, at the grant date and have contractual terms of ten years. Vesting terms for options granted to employees during the three months ended March 31, 2024 included the following vesting schedule: 25% of the shares subject to the option vest and become exercisable on the first anniversary of the grant date and the remaining 75% of the shares subject to the option vest and become exercisable quarterly in equal installments thereafter over three years. Certain option awards provide for accelerated vesting if there is a change in control (as defined in the Plans) and in the event of certain modifications to the option award agreement.

The fair value of each option award is estimated on the date of grant using the Black-Scholes-Merton option pricing model. The expected term of options granted to employees and directors was determined in accordance with the “simplified approach,” as the Company has limited, relevant, historical data on employee exercises and post-vesting employment termination behavior. The expected risk-free interest rate is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant. The financial statement effect of forfeitures is estimated at the time of grant and revised, if necessary, if the actual effect differs from those estimates. For option grants to employees and directors, the Company assigns a forfeiture factor of 10%. These factors could change in the future, which would affect the determination of stock-based compensation expense in future periods. Utilizing these assumptions, the fair value is determined at the date of grant.

The table below illustrates the fair value per share determined using the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees:

SCHEDULE OF FAIR VALUE ASSUMPTIONS

	2024
Weighted-average fair value of options granted	$	6.34
Expected terms (in years)		6.11
Expected volatility		68	%
Risk-free interest rate		4.06-4.21	%
Dividend yield		-

The following table summarizes information about stock options outstanding and exercisable at March 31, 2024:

	Options Outstanding						Options Exercisable
Range of Exercise Prices	Number Outstanding		Weighted Average Remaining Contractual Life in Years		Weighted Average Exercise Price		Number Exercisable		Weighted Average Exercise Price
$1.47 - $1.73		295,852		3.71	$	1.72		295,852	$	1.72
$2.23		285,000		2.84	$	2.23		285,000	$	2.23
$2.40 - $2.60		24,068		2.77	$	2.58		24,068	$	2.58
$3.95		310,000		2.00	$	3.95		310,000	$	3.95
$4.49 - $5.72		100,225		5.22	$	5.54		96,350	$	5.53
$6.30		285,000		4.89	$	6.30		285,000	$	6.30
$6.75 - $7.26		62,500		8.24	$	6.91		24,979	$	6.92
$7.30		274,500		5.76	$	7.30		274,500	$	7.30
$7.37 - $7.79		204,261		4.14	$	7.50		155,136	$	7.47
$7.87 - $25.86		826,610		3.30	$	9.38		654,012	$	8.01
$1.47 - $25.86		2,668,016		3.82	$	6.19		2,404,897	$	5.55

As of March 31, 2024, there was approximately $1,815,000 of total unrecognized compensation expense related to unvested stock options granted under the Plans. That expense is expected to be recognized over the weighted-average remaining vesting period of 2.81 years. The stock-based compensation for all stock options was $126,000 and $341,000 during the three months ended March 31, 2024 and 2023, respectively.

The intrinsic value of options exercised during the three months ended March 31, 2024 was $139,000.

Restricted Stock Units

RSU awards are granted subject to certain vesting requirements and other restrictions, including time-based performance and market-based vesting criteria. The grant date fair value of the RSUs, which has been determined based upon the market value of the Company’s common stock on the grant date, is expensed over the vesting period of the RSUs.

A summary of the Company’s RSU activity and related information for the three months ended March 31, 2024 is as follows:

	Number of Shares			Weighted Average Grant Date Fair Value
RSUs unvested - January 1, 2024		363,029		$	9.23
RSUs granted		6,238			9.66
RSUs vested		(283,389	)		9.21
RSUs cancelled/forfeited		(3,750	)		8.10
RSUs unvested - March 31, 2024		82,128		$	9.37

As of March 31, 2024, the total unrecognized compensation expense related to unvested RSUs was approximately $859,000, which is expected to be recognized over a weighted-average period of 2.2 years, based on estimated and actual vesting schedules of the applicable RSUs. The stock-based compensation for RSUs during the three months ended March 31, 2024 and 2023 was $405,000 and $29,000, respectively.

Performance Stock Units

A summary of the Company’s PSU activity and related information for the three months ended March 31, 2024 is as follows:

	Number of Shares		Weighted Average Grant Date Fair Value
PSUs unvested – January 1, 2024		1,567,913	$	18.56
PSUs granted		-
PSUs vested		-
PSUs cancelled/forfeited		-
PSUs unvested – March 31, 2024		1,567,913	$	18.56

As of March 31, 2024, the total unrecognized compensation expense related to unvested PSUs was approximately $14,553,000, which is expected to be recognized over a weighted-average period of 1.01 years, based on estimated and actual vesting schedules of the applicable PSUs. The stock-based compensation for PSUs during the three months ended March 31, 2024 and 2023 was $3,638,000 and $1,263,000, respectively.

Stock-Based Compensation Summary

The Company recorded stock-based compensation related to equity instruments granted to employees, directors and consultants as follows:

	2024		2023
	For the Three Months Ended March 31,
	2024		2023
Employees - selling, general and administrative	$	3,525,000	$	1,328,000
Employees – research and development		439,000		163,000
Directors - selling, general and administrative		188,000		125,000
Consultants - selling, general and administrative		17,000		17,000
Total	$	4,169,000	$	1,633,000

Condensed Consolidated Balance Sheets - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 68,538,000	$ 74,085,000
Investment in Eton Pharmaceuticals	7,433,000	8,681,000
Accounts receivable, net	28,960,000	37,271,000
Inventories	10,810,000	10,867,000
Prepaid expenses and other current assets	9,717,000	9,588,000
Total current assets	125,458,000	140,492,000
Property, plant and equipment, net	3,389,000	3,521,000
Capitalized software costs, net	2,019,000	2,138,000
Operating lease right-of-use assets, net	6,968,000	6,785,000
Intangible assets, net	157,370,000	159,906,000
Goodwill	332,000	332,000
TOTAL ASSETS	295,536,000	313,174,000
Current liabilities
Accounts payable and accrued expenses	15,129,000	24,581,000
Accrued rebates and copay assistance	20,690,000	19,442,000
Accrued payroll and related liabilities	5,027,000	5,450,000
Deferred revenue and customer deposits	112,000	75,000
Current portion of operating lease obligations	795,000	806,000
Total current liabilities	41,753,000	50,354,000
Operating lease obligations, net of current portion	6,716,000	6,524,000
Accrued expenses, net of current portion	2,713,000	2,713,000
Notes payable, net of unamortized debt discount	184,148,000	183,172,000
TOTAL LIABILITIES	235,330,000	242,763,000
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 50,000,000 shares authorized, 35,380,955 and 35,168,260 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively	35,000	35,000
Additional paid-in capital	207,995,000	204,635,000
Accumulated deficit	(147,469,000)	(133,904,000)
TOTAL HARROW, INC. STOCKHOLDERS’ EQUITY	60,561,000	70,766,000
Noncontrolling interests	(355,000)	(355,000)
TOTAL STOCKHOLDERS’ EQUITY	60,206,000	70,411,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 295,536,000	$ 313,174,000

COMMITMENTS AND CONTINGENCIES

3 Months Ended

Mar. 31, 2024

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

NOTE 14. 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. 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 the matters pending against the Company are at early stages of the legal process, which in complex proceedings of the sort the Company faces 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 the matters (whether discussed in this footnote or not) currently pending may have a material adverse effect on the Company’s condensed consolidated results of operations, financial position or cash flows.

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). ImprimisRx is seeking damages from OSRX. Since July 2021, the complaint has been amended and OSRX added counterclaims alleging ImprimisRx, LLC is violating the Lanham Act with false advertising. Both parties are seeking damages from the other. The Company expects the trial to take place in August 2024.

Product and Professional Liability

Product and professional liability litigation represents an inherent risk to all firms in the pharmaceutical and pharmacy industry. We utilize 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, 2024 and 2023, $274,000 and $0 were incurred under these agreements as royalty expenses, respectively. The Company incurred $0 and $5,000,000 related to upfront and milestone payments under these agreements during the three months ended March 31, 2024 and 2023, respectively. As of March 31, 2024, the remaining contingent consideration payable pursuant to these agreements were not considered probable and reasonably estimable and therefore, no amount was accrued related to these contingent obligations during the three months ended March 31, 2024. At the time contingent consideration payable becomes probable and reasonably estimable the additional consideration, if any, paid will be allocated to the assets based on their initial estimated fair values as a percent of the total purchase price.

Formulation Acquisitions

The Company has acquired and sourced intellectual property rights related to certain proprietary innovations from certain inventors, innovator companies and related parties (the “Inventors”) through multiple asset purchase agreements and license agreements. In general, these agreements provide that the Inventors will cooperate with the Company in obtaining patent protection for the acquired intellectual property and that the Company will use commercially reasonable efforts to research, develop and commercialize a product based on the acquired intellectual property. In addition, the Company has acquired a right of first refusal on additional intellectual property and drug development opportunities presented by these Inventors.

In consideration for the acquisition of these intellectual property rights, the Company is obligated to make payments to the Inventors based on the completion of certain milestones, generally consisting of: (1) a payment payable within 30 to 45 days after the issuance of the first patent in the United States arising from the acquired intellectual property (if any); (2) a payment payable within 30 days after the Company files the first investigational new drug application (“IND”) with the U.S. Food and Drug Administration (“FDA”) for the first product arising from the acquired intellectual property (if any); (3) for certain of the Inventors, a payment payable within 30 days after the Company files the first new drug application with the FDA for the first product arising from the acquired intellectual property (if any); and (4) certain royalty payments based on the net receipts received by the Company in connection with the sale or licensing of any product based on the acquired intellectual property (if any), after deducting (among other things) the Company’s development costs associated with such product. If, following five years after the date of the applicable asset purchase agreement, the Company either (a) for certain of the Inventors, has not filed an IND or, for the remaining Inventors, has not initiated a study where data is derived, or (b) has failed to generate royalty payments to the Inventors for any product based on the acquired intellectual property, the Inventors may terminate the applicable asset purchase agreement and request that the Company re-assign the acquired technology to the Inventors. During the three months ended March 31, 2024 and 2023, $180,000 and $376,000 were incurred under these agreements as royalty expenses, respectively.

Sales and Marketing Agreements

The Company had entered various sales and marketing agreements with certain organizations to provide exclusive and non-exclusive sales and marketing representation services to Harrow in select geographies in the U.S. in connection with the Company’s ophthalmic pharmaceutical compounded formulations or related products.

Under the terms of the sales and marketing agreements, the Company was generally required to make commission payments equal to 10% to 14% of net sales for products above and beyond the initial existing sales amounts. In addition, the Company was required to make periodic milestone payments to certain organizations in shares of the Company’s restricted common stock if net sales in the assigned territory reach certain future levels by the end of their terms. Commission expenses of $0 and $130,000 were incurred under these agreements for commission expenses during the three months ended March 31, 2024 and 2023, respectively.

Contract Manufacturing

The Company had 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 $2,728,000 related to contract manufacturing agreements for the year ending December 31, 2024.

SCHEDULE OF STOCK BASED COMPENSATION GRANTED TO EMPLOYEES, DIRECTORS AND CONSULTANTS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Total	$ 4,169,000	$ 1,633,000
Employees [Member] \| Selling, General and Administrative Expenses [Member]
Total	3,525,000	1,328,000
Employees [Member] \| Research and Development Expense [Member]
Total	439,000	163,000
Director [Member] \| Selling, General and Administrative Expenses [Member]
Total	188,000	125,000
Consultant [Member] \| Selling, General and Administrative Expenses [Member]
Total	$ 17,000	$ 17,000

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, 2022	$ 30,000	$ 137,058,000	$ (109,493,000)	$ 27,595,000	$ (355,000)	$ 27,240,000
Balance, shares at Dec. 31, 2022	29,901,530
Exercise of employee stock-based options		148,000		148,000		148,000
Exercise of employee stock-based options, shares	97,542
Vesting of RSUs
Vesting of RSUs, shares	111,000
Shares withheld related to net share settlement of equity awards		(850,000)		(850,000)		(850,000)
Shares withheld related to net share settlement of equity awards, shares	(53,702)
Stock-based compensation expense		1,633,000		1,633,000		1,633,000
Net loss			(6,643,000)	(6,643,000)		(6,643,000)
Balance at Mar. 31, 2023	$ 30,000	137,989,000	(116,136,000)	21,883,000	(355,000)	21,528,000
Balance, shares at Mar. 31, 2023	30,056,370
Balance at Dec. 31, 2023	$ 35,000	204,635,000	(133,904,000)	70,766,000	(355,000)	70,411,000
Balance, shares at Dec. 31, 2023	35,168,260
Exercise of employee stock-based options		348,000		348,000		348,000
Exercise of employee stock-based options, shares	46,175
Vesting of RSUs
Vesting of RSUs, shares	275,000
Shares withheld related to net share settlement of equity awards		(1,157,000)		(1,157,000)		(1,157,000)
Shares withheld related to net share settlement of equity awards, shares	(108,480)
Stock-based compensation expense		4,169,000		4,169,000		4,169,000
Net loss			(13,565,000)	(13,565,000)		(13,565,000)
Balance at Mar. 31, 2024	$ 35,000	$ 207,995,000	$ (147,469,000)	$ 60,561,000	$ (355,000)	$ 60,206,000
Balance, shares at Mar. 31, 2024	35,380,955

Cover - shares	3 Months Ended
Cover - shares	Mar. 31, 2024	May 10, 2024
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
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	102 Woodmont Blvd.
Entity Address, Address Line Two	Suite 610
Entity Address, City or Town	Nashville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37205
City Area Code	(615)
Local Phone Number	733-4730
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		35,381.935
Common Stock, $0.001 par value per share
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	HROW
Security Exchange Name	NASDAQ
8.625% Senior Notes due 2026
Title of 12(b) Security	8.625% Senior Notes due 2026
Trading Symbol	HROWL
Security Exchange Name	NASDAQ
11.875% Senior Notes due 2027
Title of 12(b) Security	11.875% Senior Notes due 2027
Trading Symbol	HROWM
Security Exchange Name	NASDAQ

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable	$ 12,567,000	$ 21,424,000
Accrued insurance premium	450,000	873,000
Other accrued payments	106,000	306,000
Accrued interest (see Note 11)	2,006,000	1,978,000
Accrued exit fee for Oaktree Loan (see Note 11)	2,713,000	2,713,000
Total accounts payable and accrued expenses	17,842,000	27,294,000
Less: current portion	(15,129,000)	(24,581,000)
Non-current total accrued expenses	$ 2,713,000	$ 2,713,000

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Computer hardware	$ 1,323,000	$ 1,322,000
Furniture and equipment	942,000	936,000
Lab and pharmacy equipment	4,690,000	4,564,000
Leasehold improvements	6,802,000	6,771,000
Property, plant and equipment, gross	13,757,000	13,593,000
Accumulated depreciation	(10,368,000)	(10,072,000)
Property, plant and equipment, net	$ 3,389,000	$ 3,521,000

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

3 Months Ended

Mar. 31, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

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

	March 31, 2024		December 31, 2023
Prepaid insurance	$	766,000	$	1,241,000
Prepaid computer software licenses and related expenses		1,462,000		1,613,000
Other prepaid expenses		2,350,000		906,000
Receivable due from Melt		228,000		228,000
Prepaid FY 2024 Prescription Drug User (“PDUFA”) fees		2,292,000		3,438,000
Deferred Oaktree Loan commitment fee		468,000		409,000
Deposits and other current assets		2,151,000		1,753,000
Total prepaid expenses and other current assets	$	9,717,000	$	9,588,000

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Cost	$ 171,959,000
Intangible assets, Accumulated amortization	(14,589,000)
Intangible assets, Disposal
Intangible assets, Net Carrying value	157,370,000	$ 159,906,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Cost	610,000
Intangible assets, Accumulated amortization	(169,000)
Intangible assets, Disposal
Intangible assets, Net Carrying value	441,000
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Cost	50,000
Intangible assets, Accumulated amortization	(2,000)
Intangible assets, Disposal
Intangible assets, Net Carrying value	48,000
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Cost	217,000
Intangible assets, Accumulated amortization
Intangible assets, Disposal
Intangible assets, Net Carrying value	$ 217,000
Useful life, description	Indefinite
New Drug Applications [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Cost	$ 170,353,000
Intangible assets, Accumulated amortization	(13,830,000)
Intangible assets, Disposal
Intangible assets, Net Carrying value	156,523,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Cost	596,000
Intangible assets, Accumulated amortization	(526,000)
Intangible assets, Disposal
Intangible assets, Net Carrying value	$ 70,000
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	5 years
Intangible assets, Cost	$ 75,000
Intangible assets, Accumulated amortization	(5,000)
Intangible assets, Disposal
Intangible assets, Net Carrying value	70,000
Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Cost	50,000
Intangible assets, Accumulated amortization	(50,000)
Intangible assets, Disposal
Intangible assets, Net Carrying value
State Pharmacy Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	25 years
Intangible assets, Cost	$ 8,000
Intangible assets, Accumulated amortization	(7,000)
Intangible assets, Disposal
Intangible assets, Net Carrying value	$ 1,000
Minimum [Member] \| Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	7 years
Minimum [Member] \| Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	7 years
Minimum [Member] \| New Drug Applications [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	4 years
Minimum [Member] \| Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	3 years
Minimum [Member] \| Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	3 years
Maximum [Member] \| Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	19 years
Maximum [Member] \| Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	20 years
Maximum [Member] \| New Drug Applications [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	15 years
Maximum [Member] \| Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	15 years
Maximum [Member] \| Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets, Useful life	4 years

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 766,000	$ 1,241,000
Prepaid computer software licenses and related expenses	1,462,000	1,613,000
Other prepaid expenses	2,350,000	906,000
Receivable due from Melt	228,000	228,000
Prepaid FY 2024 Prescription Drug User (“PDUFA”) fees	2,292,000	3,438,000
Deferred Oaktree Loan commitment fee	468,000	409,000
Deposits and other current assets	2,151,000	1,753,000
Total prepaid expenses and other current assets	$ 9,717,000	$ 9,588,000

LEASES

3 Months Ended

Mar. 31, 2024

Leases

LEASES

NOTE 12. LEASES

The Company leases office and laboratory space under non-cancelable operating leases listed below. These lease agreements have remaining terms between one to seven years and contain various clauses for renewal at the Company’s option.

	●	An operating lease for 5,789 square feet of office space in Carlsbad, California, which commenced in January 2022 and will expire in March 2025.

	●	An operating lease for 38,153 square feet of lab, warehouse and office space in Ledgewood, New Jersey that expires in July 2027, with an option to extend the term for two additional five-year periods. This includes an amendment, which was made effective July 2020, that extended the term of the original lease and added 1,400 of additional square footage to the lease, another amendment entered into in May 2021 that extended the term of the lease to July 2027 and added 8,900 square feet of space, and another amendment entered into in January 2024 that added 2,861 square feet of space.

	●	An operating lease for 5,500 square feet of office space in Nashville, Tennessee, which commenced in January 2020 and will expire in December 2024, with an option to extend the term for two additional five-year periods. The Company does not intend to exercise its option to extend the term of this lease.

	●	An operating lease for 11,552 square feet of lab and office space in Nashville, Tennessee, which commenced in September 2022 and will expire in September 2027.

	●	In March 2024, we entered in a new operating lease for 17,625 square feet of office space in Nashville, Tennessee which is expected to commence in July 2024 and has a seven year term (target expiration date of June 30, 2032) with an option to extend the term for two additional five-year terms. Once occupied, the Company expects this office space to serve as the Company’s new corporate headquarters. Any operating lease right-of-use assets and liabilities related to this lease will be recognized at its commencement date.

At March 31, 2024, the weighted average incremental borrowing rate and the weighted average remaining lease term for the operating leases held by the Company were 6.61% and 11.26 years, respectively.

During the three months ended March 31, 2024 and 2023, cash paid for amounts included for the operating lease liabilities was $327,000 and $306,000, respectively. During the three months ended March 31, 2024 and 2023, the Company recorded operating lease expense of $319,000 and $309,000, respectively, which is included in selling, general and administrative expenses.

Future lease payments under operating leases as of March 31, 2024 were as follows:

	Operating Leases
Remainder of 2024	$	978,000
2025		1,133,000
2026		1,155,000
2027		1,014,000
2028		699,000
Thereafter		5,533,000
Total minimum lease payments		10,512,000
Less: amount representing interest payments		(3,001,000	)
Total operating lease obligations		7,511,000
Less: current portion, operating lease obligations		(795,000	)
Operating lease obligations, net of current portion	$	6,716,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

3 Months Ended

Mar. 31, 2024

Accounting Policies [Abstract]

Risks, Uncertainties and Liquidity

Risks, Uncertainties and Liquidity

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, 2024				December 31, 2023
	Carrying Value		Fair Value		Carrying Value		Fair Value
2026 Notes	$	73,413,000	$	73,560,000	$	73,218,000	$	70,260,000
2027 Notes	$	37,591,000	$	41,860,000	$	37,413,000	$	40,363,000
Oaktree Loan	$	73,144,000	$	76,725,000	$	72,541,000	$	76,627,000

Basic and Diluted Net Loss per Common Share

Basic and Diluted Net Loss per Common Share

The following table shows the computation of basic net loss per share of common stock for the three months ended March 31, 2024 and 2023:

	2024			2023
	For the Three Months Ended March 31,
	2024			2023

Numerator – net loss	$	(13,565,000	)	$	(6,643,000	)
Denominator – weighted average number of shares outstanding, basic and diluted		35,469,638			30,289,730
Net loss per share, basic and diluted	$	(0.38	)	$	(0.22	)

Income Taxes

Income Taxes

As of March 31, 2024 and December 31, 2023, there were no unrecognized tax benefits included in the condensed consolidated balance sheets that would, if recognized, affect the effective tax rate.

Investment in Melt Pharmaceuticals, Inc. – Related Party

Investment in Melt Pharmaceuticals, Inc. – Related Party

The following table summarizes the Company’s investments in Melt as of March 31, 2024:

SCHEDULE OF INVESTMENT

	Cost		Share of Equity Method			Net Carrying
	Basis		Losses			Value
Common stock	$	5,810,000	$	(5,810,000	)	$	-
Preferred stock		18,397,000		(18,397,000	)		-
	$	24,207,000	$	(24,207,000	)	$	-

See Note 4 for more information and related party disclosure regarding Melt.

Accounting Guidance Issued but Not Adopted at March 31, 2024

Accounting Guidance Issued but Not Adopted at March 31, 2024

Reclassifications

Reclassifications

- Definition

Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.

+ References + Details

- Definition

Disclosure of accounting policy for investment in financial asset.

+ References + Details

DEBT (Tables)

3 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

SCHEDULE OF LONG TERM DEBT

A summary of the Company’s debt at March 31, 2024 and December 31, 2023 is described as follows:

SCHEDULE OF LONG TERM DEBT

	March 31,			December 31,
	2024			2023
8.625% Senior Notes, due April 2026	$	75,000,000		$	75,000,000
11.875% Senior Notes, due December 2027		40,250,000			40,250,000
Oaktree Loan, due January 2026		77,500,000			77,500,000
Notes payable gross		192,750,000			192,750,000
Less: Unamortized debt issuance costs		(8,602,000	)		(9,578,000	)
Notes payable net	$	184,148,000		$	183,172,000

SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES

At March 31, 2024, future minimum payments under the Company’s debt were as follows:

	Amount
Remainder of 2024	$	15,902,000
2025		20,614,000
2026		159,897,000
2027		45,030,000
Total minimum payments		243,443,000
Less: amount representing interest payments		(48,693,000	)
Notes payable, gross principal amount due		192,750,000
Less: unamortized debt issuance costs, net of premium		(8,602,000	)
Notes payable, net of unamortized debt issuance costs	$	184,148,000

- 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.

+ References

+ Details

SEGMENTS AND CONCENTRATIONS (Details Narrative)	3 Months Ended		12 Months Ended
SEGMENTS AND CONCENTRATIONS (Details Narrative)	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Revenue Benchmark [Member] \| Customer Concentration Risk [Member] \| Single Customer [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	27.00%
Revenue Benchmark [Member] \| Supplier Concentration Risk [Member] \| Three Suppliers [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	85.00%	90.00%
Accounts Receivable [Member] \| Customer Concentration Risk [Member] \| Single Customer [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	68.00%		80.00%
One Product Concentration Risk [Member] \| Revenue Benchmark [Member] \| Product Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	11.00%	11.00%
Two Product Concentration Risk [Member] \| Revenue Benchmark [Member] \| Product Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	36.00%	36.00%

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details)	Mar. 31, 2024 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2024	$ 10,240,000
2025	13,658,000
2026	13,658,000
2027	13,309,000
2028	12,961,000
Thereafter	93,327,000
Intangible assets	$ 157,153,000

INVENTORIES (Tables)

3 Months Ended

Mar. 31, 2024

Inventory Disclosure [Abstract]

SCHEDULE OF INVENTORIES

	March 31, 2024		December 31, 2023
Raw materials	$	5,470,000	$	5,477,000
Work in progress		140,000		54,000
Finished goods		5,200,000		5,336,000
Total inventories	$	10,810,000	$	10,867,000

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Carrying value of goodwill	$ 0	$ 0

SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, RSUs unvested, outstanding, beginning balance \| shares	363,029
Weighted average grant date fair value, beginning balance \| $ / shares	$ 9.23
Number of Shares, RSUs granted \| shares	6,238
Weighted average grant date fair value, RSUs granted \| $ / shares	$ 9.66
Number of Shares, RSUs vested \| shares	(283,389)
Weighted average grant date fair value, RSUs vested \| $ / shares	$ 9.21
Number of Shares, RSUs cancelled/forfeited \| shares	(3,750)
Weighted average grant date fair value, RSUs cancelled/forfeited \| $ / shares	$ 8.10
Number of Shares, RSUs unvested, outstanding, ending balance \| shares	82,128
Weighted average grant date fair value, ending balance \| $ / shares	$ 9.37

SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE (Details)	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	$ 1.47
Range of Exercise Prices, maximum	$ 25.86
Number of Options Outstanding \| shares	2,668,016
Weighted Average Remaining Contractual Life in Years	3 years 9 months 25 days
Weighted Average Exercise Price	$ 6.19
Number Options Exercisable \| shares	2,404,897
Weighted Average Exercisable Exercise Price	$ 5.55
Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	1.47
Range of Exercise Prices, maximum	$ 1.73
Number of Options Outstanding \| shares	295,852
Weighted Average Remaining Contractual Life in Years	3 years 8 months 15 days
Weighted Average Exercise Price	$ 1.72
Number Options Exercisable \| shares	295,852
Weighted Average Exercisable Exercise Price	$ 1.72
Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, maximum	$ 2.23
Number of Options Outstanding \| shares	285,000
Weighted Average Remaining Contractual Life in Years	2 years 10 months 2 days
Weighted Average Exercise Price	$ 2.23
Number Options Exercisable \| shares	285,000
Weighted Average Exercisable Exercise Price	$ 2.23
Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	2.40
Range of Exercise Prices, maximum	$ 2.60
Number of Options Outstanding \| shares	24,068
Weighted Average Remaining Contractual Life in Years	2 years 9 months 7 days
Weighted Average Exercise Price	$ 2.58
Number Options Exercisable \| shares	24,068
Weighted Average Exercisable Exercise Price	$ 2.58
Range Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, maximum	$ 3.95
Number of Options Outstanding \| shares	310,000
Weighted Average Remaining Contractual Life in Years	2 years
Weighted Average Exercise Price	$ 3.95
Number Options Exercisable \| shares	310,000
Weighted Average Exercisable Exercise Price	$ 3.95
Range Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	4.49
Range of Exercise Prices, maximum	$ 5.72
Number of Options Outstanding \| shares	100,225
Weighted Average Remaining Contractual Life in Years	5 years 2 months 19 days
Weighted Average Exercise Price	$ 5.54
Number Options Exercisable \| shares	96,350
Weighted Average Exercisable Exercise Price	$ 5.53
Range Six [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, maximum	$ 6.30
Number of Options Outstanding \| shares	285,000
Weighted Average Remaining Contractual Life in Years	4 years 10 months 20 days
Weighted Average Exercise Price	$ 6.30
Number Options Exercisable \| shares	285,000
Weighted Average Exercisable Exercise Price	$ 6.30
Range Seven [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	6.75
Range of Exercise Prices, maximum	$ 7.26
Number of Options Outstanding \| shares	62,500
Weighted Average Remaining Contractual Life in Years	8 years 2 months 26 days
Weighted Average Exercise Price	$ 6.91
Number Options Exercisable \| shares	24,979
Weighted Average Exercisable Exercise Price	$ 6.92
Range Eight [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, maximum	$ 7.30
Number of Options Outstanding \| shares	274,500
Weighted Average Remaining Contractual Life in Years	5 years 9 months 3 days
Weighted Average Exercise Price	$ 7.30
Number Options Exercisable \| shares	274,500
Weighted Average Exercisable Exercise Price	$ 7.30
Range Nine [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	7.37
Range of Exercise Prices, maximum	$ 7.79
Number of Options Outstanding \| shares	204,261
Weighted Average Remaining Contractual Life in Years	4 years 1 month 20 days
Weighted Average Exercise Price	$ 7.50
Number Options Exercisable \| shares	155,136
Weighted Average Exercisable Exercise Price	$ 7.47
Range Ten [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	7.87
Range of Exercise Prices, maximum	$ 25.86
Number of Options Outstanding \| shares	826,610
Weighted Average Remaining Contractual Life in Years	3 years 3 months 18 days
Weighted Average Exercise Price	$ 9.38
Number Options Exercisable \| shares	654,012
Weighted Average Exercisable Exercise Price	$ 8.01

DEBT

3 Months Ended

Mar. 31, 2024

Debt Disclosure [Abstract]

DEBT

NOTE 11. DEBT

Oaktree Loan Due 2026

In March 2023, the Company entered into a Credit Agreement and Guaranty, (the “Oaktree Loan”) with Oaktree Fund Administration, LLC, as administrative agent for the lenders (together, “Oaktree”), providing for a senior secured term loan facility to the Company with a principal amount of up to $100,000,000. Upon entering into the Oaktree Loan, the Company drew a principal amount of $65,000,000. In July 2023, the Company drew an additional principal amount of $12,500,000 and entered into the First Amendment to the Oaktree Loan (the “Oaktree Amendment”). Under the Oaktree Amendment, the overall credit facility size was increased from $100,000,000 to $112,500,000. The additional principal loan amount of up to $35,000,000 available under the Oaktree Loan (“Tranche B”) is made available to the Company upon the commercialization of TRIESENCE. Since Tranche B was not drawn by the Company on or before March 27, 2024, the amount available under Tranche B decreased to $30,000,000. While undrawn, the Company is required to pay a commitment fee related to the Tranche B amount equal to 2% per annum, payable quarterly. This fee is recorded within prepaid expenses and other current assets and is being amortized on a straight-line basis over the access period.

Interest expense related to the Oaktree Loan totaled $2,953,000 and $95,000 for the three months ended March 31, 2024 and 2023, respectively, and included the amortization of debt issuance costs and discount of $603,000 and $12,000, respectively.

HROWM – 11.875% Senior Notes Due 2027

In December 2022 and in January 2023, the Company closed offerings of $40,250,000 aggregate principal amount of 11.875% senior notes due December 2027 (the “2027 Notes”). Interest expense related to the 2027 Notes totaled $1,373,000 and $1,395,000 for the three months ended March 31, 2024 and 2023, respectively, and included the amortization of debt issuance costs and discount of $178,000 and $200,000, respectively.

HROWL – 8.625% Senior Notes Due 2026

In April and September 2021, the Company closed offerings (including an over-allotment exercise in May 2021) of $75,000,000 aggregate principal amount of 8.625% senior notes due April 2026 (the “2026 Notes”). Interest expense related to the 2026 Notes totaled $1,812,000 and $1,810,000 for the three months ended March 31, 2024 and 2023, respectively, and included amortization of debt issuance costs and debt discount of $195,000 and $193,000, respectively.

A summary of the Company’s debt at March 31, 2024 and December 31, 2023 is described as follows:

SCHEDULE OF LONG TERM DEBT

	March 31,			December 31,
	2024			2023
8.625% Senior Notes, due April 2026	$	75,000,000		$	75,000,000
11.875% Senior Notes, due December 2027		40,250,000			40,250,000
Oaktree Loan, due January 2026		77,500,000			77,500,000
Notes payable gross		192,750,000			192,750,000
Less: Unamortized debt issuance costs		(8,602,000	)		(9,578,000	)
Notes payable net	$	184,148,000		$	183,172,000

For the three months ended March 31, 2024 and 2023, the total effective interest rate of the Company’s debt was 10.78%.

At March 31, 2024, future minimum payments under the Company’s debt were as follows:

	Amount
Remainder of 2024	$	15,902,000
2025		20,614,000
2026		159,897,000
2027		45,030,000
Total minimum payments		243,443,000
Less: amount representing interest payments		(48,693,000	)
Notes payable, gross principal amount due		192,750,000
Less: unamortized debt issuance costs, net of premium		(8,602,000	)
Notes payable, net of unamortized debt issuance costs	$	184,148,000

- 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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Subparagraph (b)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (a)(3)
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-URI https://asc.fasb.org/1943274/2147477092/405-40-50-1

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details Narrative)	3 Months Ended
	Mar. 31, 2024
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

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
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	35,380,955	35,168,260
Common stock, shares outstanding	35,380,955	35,168,260

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION

3 Months Ended

Mar. 31, 2024

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. that are marketed under its Harrow name. The Company also owns and operates ImprimisRx, one of the nation’s leading ophthalmology-focused pharmaceutical-compounding businesses.

The Company owns non-controlling equity interests in Surface Ophthalmics, Inc. (“Surface”) and Melt Pharmaceuticals, Inc. (“Melt”), both companies that began as subsidiaries of Harrow. Harrow also owns royalty rights in various drug candidates being developed by Surface and Melt.

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, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024 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, 2023.

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 intercompany accounts and transactions have been eliminated in consolidation.

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

3 Months Ended

Mar. 31, 2024

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

NOTE 10. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses at March 31, 2024 and December 31, 2023 consisted of the following:

	March 31,			December 31,
	2024			2023
Accounts payable	$	12,567,000		$	21,424,000
Accrued insurance premium		450,000			873,000
Other accrued payments		106,000			306,000
Accrued interest (see Note 11)		2,006,000			1,978,000
Accrued exit fee for Oaktree Loan (see Note 11)		2,713,000			2,713,000
Total accounts payable and accrued expenses	$	17,842,000		$	27,294,000
Less: current portion		(15,129,000	)		(24,581,000)
Non-current total accrued expenses	$	2,713,000		$	2,713,000

The Company financed all insurance policies for the policy term of August 2023 through August 2024. The financing agreement has an interest rate of 7.48% per annum and requires nine monthly payments of $150,000, of which we have three payments remaining as of March 31, 2024.

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]
Proceeds from stock option exercise	$ 348,000	$ 148,000
Exercise price, minimum	$ 1.47
Exercise price, maximum	$ 25.86
Stock-based compensation	$ 4,169,000	1,633,000
2017 Incentive Stock and Awards Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common shares available for future issuances	400,250
2017 Incentive Stock and Awards Plan [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares authorized			6,000,000
Employees and Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Forfeiture factor rate	10.00%
Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized compensation expense	$ 1,815,000
Weighted-average period years	2 years 9 months 21 days
Stock-based compensation	$ 126,000	341,000
Intrinsic value of options exercised	$ 139,000
Share-Based Payment Arrangement, Option [Member] \| Employees and Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Vesting term description	The stock options were granted with an exercise price equal to the current market price of the Company’s common stock, as reported by the securities exchange on which the common stock was then listed, at the grant date and have contractual terms of ten years. Vesting terms for options granted to employees during the three months ended March 31, 2024 included the following vesting schedule: 25% of the shares subject to the option vest and become exercisable on the first anniversary of the grant date and the remaining 75% of the shares subject to the option vest and become exercisable quarterly in equal installments thereafter over three years.
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares granted	6,238
Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Closing price of common stock price per share	$ 13.23
Unvested RSU [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized compensation expense	$ 859,000
Weighted-average period years	2 years 2 months 12 days
Stock-based compensation	$ 405,000	29,000
Unvested PSU [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized compensation expense	$ 14,553,000
Weighted-average period years	1 year 3 days
Stock-based compensation	$ 3,638,000	$ 1,263,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Proceeds from stock option exercise	$ 348,000
Exercise price, minimum	$ 6.75
Exercise price, maximum	$ 8.75
Common Stock [Member] \| Share-Based Payment Arrangement, Option [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	46,175
Exercise of option, shares	46,175
Common Stock [Member] \| Restricted Stock Units (RSUs) [Member] \| Employees [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	32,452
Number of shares granted	50,000
Shares withheld for tax withholding obligation, shares	17,548
Payroll tax obligations, value	$ 187,000
Common Stock [Member] \| Restricted Stock Units (RSUs) [Member] \| Director [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares granted	8,389
Common Stock [Member] \| Restricted Stock Units (RSUs) [Member] \| Andrew R Boll [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	26,520
Number of shares granted	45,000
Shares withheld for tax withholding obligation, shares	18,480
Payroll tax obligations, value	$ 197,000
Common Stock [Member] \| Restricted Stock Units (RSUs) [Member] \| Mark LBaum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	90,164
Number of shares granted	150,000
Shares withheld for tax withholding obligation, shares	59,836
Payroll tax obligations, value	$ 638,000
Common Stock [Member] \| Restricted Stock Units (RSUs) [Member] \| John Saharek [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued	17,384
Number of shares granted	30,000
Shares withheld for tax withholding obligation, shares	12,616
Payroll tax obligations, value	$ 135,000

SCHEDULE OF BASIC NET LOSS PER SHARE OF COMMON STOCK (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Accounting Policies [Abstract]
Numerator – net loss	$ (13,565,000)	$ (6,643,000)
Weighted average number of shares of common stock outstanding, basic	35,469,638	30,289,730
Weighted average number of shares of common stock outstanding, diluted	35,469,638	30,289,730
Basic net loss per share of common stock	$ (0.38)	$ (0.22)
Diluted net loss per share of common stock	$ (0.38)	$ (0.22)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References

+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

+ References

+ Details

- Definition

Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B

+ Details