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SEGMENTS AND CONCENTRATIONS - Narrative (Details) - segment	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Number of reportable segments			2
Two Customers \| Revenue Benchmark \| Customer Concentration Risk
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage		10.00%		10.00%
Three Customers \| Revenue Benchmark \| Customer Concentration Risk
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage	10.00%		10.00%
Three Customers \| Accounts Receivable \| Customer Concentration Risk
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage			91.00%		90.00%
Three Suppliers \| Purchases \| Supplier Concentration Risk
Segment Reporting, Entity-Wide Information Not Provided as Part of Reportable Segment, Customer, Extent of Reliance [Line Items]
Concentration risk percentage	61.00%	76.00%	54.00%	72.00%

REVENUES

6 Months Ended

Jun. 30, 2026

Revenue from Contract with Customer [Abstract]

REVENUES

The following table summarizes activity and ending balances of the Company’s variable consideration provisions in the consolidated financial statements for the six months ended June 30, 2026 and 2025:


	Accruals for Chargebacks, Returns, and Other Allowances
	Chargebacks		Rebates		Returns		Administrative Fees and Other Rebates		Co-Pay Assistance		Prompt Pay Discounts		Total
Balance at December 31, 2024(1)	$	960,000	$	12,360,000	$	1,449,000	$	32,873,000	$	9,612,000	$	2,377,000	$	59,631,000
Accruals/adjustments	11,163,000		11,128,000		4,615,000		40,093,000		30,771,000		2,346,000		100,116,000
Credits taken against reserve	(7,706,000)		(7,696,000)		(4,828,000)		(53,480,000)		(37,193,000)		(3,185,000)		(114,088,000)
Balance at June 30, 2025(1)	$	4,417,000	$	15,792,000	$	1,236,000	$	19,486,000	$	3,190,000	$	1,538,000	$	45,659,000

Balance at December 31, 2025(1)	$	11,027,000	$	28,217,000	$	8,018,000	$	16,540,000	$	2,085,000	$	2,494,000	$	68,381,000
Accruals/adjustments	9,032,000		20,934,000		2,177,000		70,944,000		10,870,000		1,698,000		115,655,000
Credits taken against reserve	(12,036,000)		(15,468,000)		(5,834,000)		(63,632,000)		(12,743,000)		(3,258,000)		(112,971,000)
Balance at June 30, 2026(1)	$	8,023,000	$	33,683,000	$	4,361,000	$	23,852,000	$	212,000	$	934,000	$	71,065,000

________________

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

Deferred revenue and customer deposits at June 30, 2026 and December 31, 2025 were $106,000 and $788,000, respectively. All deferred revenue and customer deposit amounts at December 31, 2025 were recognized as revenue during the six months ended June 30, 2026.

- Definition

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

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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following represents an update for the three and six months ended June 30, 2026 to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025.

Use of Estimates

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

Risks, Uncertainties and Liquidity

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

Credit Losses

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

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

The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected at June 30, 2026:


Balance, January 1, 2026	$	884,000
Recovery of expected credit losses	(295,000)
Write-offs, net of recoveries	(76,000)
Balance, June 30, 2026	$	513,000

Fair Value Measurements

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

•Level 1: Applies to assets or liabilities for which there are quoted prices (unadjusted) for identical assets or liabilities in active markets. A quoted price in an active market provides the most reliable evidence of fair value and must be used to measure fair value whenever available.

•Level 2: Applies to assets or liabilities for which there are significant other observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

•Level 3: Applies to assets or liabilities for which there are significant unobservable inputs that reflect a reporting entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. For example, Level 3 inputs would relate to forecasts of future earnings and cash flows used in a discounted future cash flows method.

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

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


	June 30, 2026				December 31, 2025
	Carrying Value		Fair Value		Carrying Value		Fair Value
2030 Notes	$	292,379,000	$	306,000,000	$	243,184,000	$	262,500,000

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

Basic and Diluted Net Loss per Common Share

Basic net loss per common share is computed by dividing net loss attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options, restricted stock units (“RSUs”), performance stock units (“PSUs”), and warrants, outstanding during the period. Common equivalent shares (using the treasury stock or “if converted” method) from stock options, unvested RSUs, and unvested PSUs were 329,553 and 288,659 for the three and six months ended June 30, 2026, respectively, and 2,816,409 for the six months ended June 30, 2025, 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 for which the issuance and delivery of the shares are deferred until the director ceases providing services to the Company. The number of shares underlying vested RSUs at June 30, 2026 and 2025 was 243,802 and 212,452, respectively.

The following table reconciles the number of weighted-average shares outstanding used to calculate diluted earnings per share:


	Three Months Ended June 30,		Six Months Ended June 30,
	2026	2025	2026	2025
Weighted-average number of shares outstanding, basic	37,350,401	36,790,306	37,291,190	36,304,787
Dilutive common equivalents	—	2,063,549	—	—
Weighted average number of shares outstanding, diluted	37,350,401	38,853,855	37,291,190	36,304,787

Accounting Guidance Issued but Not Adopted at June 30, 2026

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

In November 2024, the FASB issued ASU 2024-03, Income Statement – Reporting Comprehensive Income – Expense Disaggregation Disclosures, to improve the disclosures by a public business entity about the types of expenses in

commonly presented expense captions. This ASU is effective for annual reporting periods beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027, with early adoption permitted. Except for expanded footnote disclosure, the Company does not expect the adoption of ASU 2024-03 will have a material effect on its consolidated financial statements.

SUBSEQUENT EVENTS (Details) - Subsequent Event - Viatris	Aug. 05, 2026 USD ($)
Subsequent Event [Line Items]
Payments to acquire assets	$ 30,000,000
Asset acquisition, additional payment	$ 70,000,000

DEBT

6 Months Ended

Jun. 30, 2026

Debt Disclosure [Abstract]

DEBT

8.625% Senior Notes Due 2030

In March 2026, the Company entered into the First Supplemental Indenture to the Indenture dated September 12, 2025 pursuant to which the Company issued $50,000,000 aggregate principal amount of additional 8.625% Senior Notes due 2030 (the “New Notes”). The New Notes were issued at 100.25% of par value and resulted in net proceeds to the Company of $48,445,000 after deducting underwriting discounts, commissions and other offering expenses of $1,555,000. The New Notes, together with the 8.625% Senior Notes due 2030 issued in September 2025 (the “Existing Notes”) (together, the “2030 Notes”) are treated as a single series and have the same terms as the Existing Notes. The issuance costs and premium relating to the New Notes were deferred and will be recognized as interest expense using the effective-interest method (9.36%) over the remaining term of the debt.

Interest expense totaled $6,874,000 and $12,866,000 for the three and six months ended June 30, 2026, respectively, and included the amortization of debt issuance costs and premium of $400,000 and $851,000, respectively.

A summary of the Company’s debt at June 30, 2026 and December 31, 2025 is as follows:


	June 30, 2026		December 31, 2025
8.625% Senior Notes due September 2030	$	300,000,000	$	250,000,000
Less: Unamortized debt issuance costs, discount and premium, net	(7,621,000)		(6,816,000)
	$	292,379,000	$	243,184,000

At June 30, 2026, future minimum principal payments under the Company’s debt were as follows:


Remainder of 2026	$	—
2027	—
2028	—
2029	—
2030	300,000,000
Total minimum principal payments	300,000,000
Less: unamortized debt issuance costs, discount and premium, net	(7,621,000)
Notes payable, net	$	292,379,000

- 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.

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+ Details

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses at June 30, 2026 and December 31, 2025 consisted of the following:


	June 30, 2026		December 31, 2025
Accounts payable	$	26,265,000	$	35,355,000
Accrued interest	7,691,000		6,498,000
Other accrued expenses	106,000		106,000
Total accounts payable and accrued expenses	$	34,062,000	$	41,959,000

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) - shares	3 Months Ended	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2025
Restricted Stock Units (RSUs)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Vested but unissued RSUs (in shares)	243,802	243,802		212,452
Stock Options, Unvested RSUs and Unvested PSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	329,553	288,659	2,816,409

DEBT - SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Debt Disclosure [Abstract]
Remainder of 2026	$ 0
2027	0
2028	0
2029	0
2030	300,000,000
Total minimum principal payments	300,000,000
Less: unamortized debt issuance costs, discount and premium, net	(7,621,000)	$ (6,816,000)
Notes payable net	$ 292,379,000	$ 243,184,000

PREPAID EXPENSES AND OTHER CURRENT ASSETS - SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Prepaid Expenses And Other Current Assets [Abstract]
Prepaid insurance	$ 403,000	$ 2,185,000
Prepaid computer software licenses and related expenses	1,200,000	598,000
Prefunded co-pay assistance	1,737,000	3,342,000
Other prepaid expenses	3,739,000	1,825,000
Prescription Drug User Fee Act (“PDUFA”) program fees	1,442,000	4,327,000
Deposits and other current assets	1,428,000	2,128,000
Total prepaid expenses and other current assets	$ 9,949,000	$ 14,405,000

ACCOUNTS PAYABLE AND ACCRUED EXPENSES - SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Payables and Accruals [Abstract]
Accounts payable	$ 26,265,000	$ 35,355,000
Accrued interest	7,691,000	6,498,000
Other accrued expenses	106,000	106,000
Total accounts payable and accrued expenses	$ 34,062,000	$ 41,959,000

INTANGIBLE ASSETS AND GOODWILL - SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Intangible Asset, Finite-Lived [Line Items]
Amortization expense of intangible assets	$ 5,527,000	$ 4,226,000	$ 10,656,000	$ 8,452,000
Patents
Intangible Asset, Finite-Lived [Line Items]
Amortization expense of intangible assets	12,000	3,000	17,000	6,000
Acquired product rights
Intangible Asset, Finite-Lived [Line Items]
Amortization expense of intangible assets	5,512,000	4,220,000	10,633,000	8,440,000
Customer relationships
Intangible Asset, Finite-Lived [Line Items]
Amortization expense of intangible assets	$ 3,000	$ 3,000	$ 6,000	$ 6,000

- Definition

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

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+ Details

- Definition

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

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+ Details

INTANGIBLE ASSETS AND GOODWILL - SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Intangible Asset, Finite-Lived [Line Items]
Accumulated Amortization	$ (50,838,000)
Net Carrying Value	175,230,000
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract]
Cost	226,408,000
Accumulated Amortization	(50,838,000)
Net Carrying Value	175,570,000	$ 175,174,000
Trademarks
Indefinite-lived Intangible Assets [Line Items]
Trademarks	$ 340,000
Patents
Intangible Asset, Finite-Lived [Line Items]
Weighted-average useful life (in years)	19 years
Cost	$ 269,000
Accumulated Amortization	(83,000)
Net Carrying Value	186,000
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract]
Accumulated Amortization	$ (83,000)
Licenses
Intangible Asset, Finite-Lived [Line Items]
Weighted-average useful life (in years)	20 years
Cost	$ 50,000
Accumulated Amortization	(40,000)
Net Carrying Value	10,000
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract]
Accumulated Amortization	$ (40,000)
Acquired product rights
Intangible Asset, Finite-Lived [Line Items]
Weighted-average useful life (in years)	14 years
Cost	$ 225,481,000
Accumulated Amortization	(50,552,000)
Net Carrying Value	174,929,000
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract]
Accumulated Amortization	$ (50,552,000)
Customer relationships
Intangible Asset, Finite-Lived [Line Items]
Weighted-average useful life (in years)	7 years
Cost	$ 190,000
Accumulated Amortization	(155,000)
Net Carrying Value	35,000
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract]
Accumulated Amortization	$ (155,000)
Trade name
Intangible Asset, Finite-Lived [Line Items]
Weighted-average useful life (in years)	5 years
Cost	$ 70,000
Accumulated Amortization	(4,000)
Net Carrying Value	66,000
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract]
Accumulated Amortization	$ (4,000)
State pharmacy licenses
Intangible Asset, Finite-Lived [Line Items]
Weighted-average useful life (in years)	25 years
Cost	$ 8,000
Accumulated Amortization	(4,000)
Net Carrying Value	4,000
Intangible Asset, Excluding Goodwill, after Accumulated Amortization [Abstract]
Accumulated Amortization	$ (4,000)

INVENTORIES

6 Months Ended

Jun. 30, 2026

Inventory Disclosure [Abstract]

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 June 30, 2026 and December 31, 2025 was as follows:


	June 30, 2026		December 31, 2025
Raw materials	$	6,297,000	$	6,958,000
Work in progress	1,219,000		1,036,000
Finished goods	9,394,000		5,529,000
Total inventories	$	16,910,000	$	13,523,000

REVENUES - SCHEDULE OF ACCRUALS AND ALLOWANCES (Details) - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	$ 68,381,000	$ 59,631,000
Accruals/adjustments	115,655,000	100,116,000
Credits taken against reserve	(112,971,000)	(114,088,000)
Ending balance	71,065,000	45,659,000
Chargebacks
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	11,027,000	960,000
Accruals/adjustments	9,032,000	11,163,000
Credits taken against reserve	(12,036,000)	(7,706,000)
Ending balance	8,023,000	4,417,000
Rebates
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	28,217,000	12,360,000
Accruals/adjustments	20,934,000	11,128,000
Credits taken against reserve	(15,468,000)	(7,696,000)
Ending balance	33,683,000	15,792,000
Returns
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	8,018,000	1,449,000
Accruals/adjustments	2,177,000	4,615,000
Credits taken against reserve	(5,834,000)	(4,828,000)
Ending balance	4,361,000	1,236,000
Administrative Fees and Other Rebates
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	16,540,000	32,873,000
Accruals/adjustments	70,944,000	40,093,000
Credits taken against reserve	(63,632,000)	(53,480,000)
Ending balance	23,852,000	19,486,000
Co-Pay Assistance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	2,085,000	9,612,000
Accruals/adjustments	10,870,000	30,771,000
Credits taken against reserve	(12,743,000)	(37,193,000)
Ending balance	212,000	3,190,000
Prompt Pay Discounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Beginning balance	2,494,000	2,377,000
Accruals/adjustments	1,698,000	2,346,000
Credits taken against reserve	(3,258,000)	(3,185,000)
Ending balance	$ 934,000	$ 1,538,000

DEBT - Narrative (Details) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended
DEBT - Narrative (Details) - USD ($)	Mar. 31, 2026	Jun. 30, 2026	Jun. 30, 2026	Jun. 30, 2025	Sep. 30, 2025
Debt Instrument [Line Items]
Amortization of financing costs and premium			$ 851,000	$ 2,564,000
2030 Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 50,000,000
Debt instrument stated interest rate percentage	8.625%	8.625%	8.625%		8.625%
Debt Instrument, redemption price percentage	100.25%
Proceeds from secured notes payable	$ 48,445,000
Effective interest rate	9.36%
Interest expense		$ 6,874,000	$ 12,866,000
Amortization of financing costs and premium		$ 400,000	$ 851,000
2030 Notes \| Other Offering Expense
Debt Instrument [Line Items]
Debt issuance costs, line of credit arrangements	$ 1,555,000

SEGMENTS AND CONCENTRATIONS - SCHEDULE OF REVENUES BY SEGMENT (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Segment Reporting [Line Items]
Revenue	$ 70,661,000	$ 63,742,000	$ 114,864,000	$ 111,573,000
Branded
Segment Reporting [Line Items]
Revenue	56,105,000	42,274,000	86,809,000	70,054,000
Compounding
Segment Reporting [Line Items]
Revenue	14,556,000	21,468,000	28,055,000	41,519,000
IHEEZO
Segment Reporting [Line Items]
Revenue	15,619,000	18,336,000	17,535,000	23,558,000
VEVYE
Segment Reporting [Line Items]
Revenue	29,387,000	18,641,000	50,335,000	40,156,000
Other branded products
Segment Reporting [Line Items]
Revenue	11,009,000	5,212,000	18,776,000	6,169,000
Other revenues
Segment Reporting [Line Items]
Revenue	$ 90,000	$ 85,000	$ 163,000	$ 171,000

- 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

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- Definition

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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - SCHEDULE OF ESTIMATED FAIR VALUE (Details) - Fair Value, Inputs, Level 1 - 2030 Notes - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Defined Benefit Plan Disclosure [Line Items]
Carrying Value	$ 292,379,000	$ 243,184,000
Fair Value	$ 306,000,000	$ 262,500,000

- Definition

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

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+ Details

INTANGIBLE ASSETS AND GOODWILL (Tables)

6 Months Ended

Jun. 30, 2026

Intangible Asset, Goodwill and Other [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

The Company’s intangible assets at June 30, 2026 consisted of the following:


	Weighted-average useful life (in years)	Cost		Accumulated Amortization		Net Carrying Value
Definite-lived Intangibles
Patents	19	$	269,000	$	(83,000)	$	186,000
Licenses	20	50,000		(40,000)		10,000
Acquired product rights	14	225,481,000		(50,552,000)		174,929,000
Customer relationships	7	190,000		(155,000)		35,000
Trade name	5	70,000		(4,000)		66,000
State pharmacy licenses	25	8,000		(4,000)		4,000
Indefinite-lived Intangibles
Trademarks	Indefinite	340,000		—		340,000
		$	226,408,000	$	(50,838,000)	$	175,570,000

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS

Amortization expense for intangible assets for the three and six months ended June 30, 2026 and 2025 was as follows:


	For the Three Months Ended June 30,				For the Six Months Ended June 30,
	2026		2025		2026		2025
Patents	$	12,000	$	3,000	$	17,000	$	6,000
Acquired product rights	5,512,000		4,220,000		10,633,000		8,440,000
Customer relationships	3,000		3,000		6,000		6,000
	$	5,527,000	$	4,226,000	$	10,656,000	$	8,452,000

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE

Estimated future amortization expense for the Company’s intangible assets at June 30, 2026 was as follows:


Remainder of 2026	$	11,238,000
2027	20,241,000
2028	17,112,000
2029	17,013,000
2030	16,582,000
Thereafter	93,044,000
	$	175,230,000

INTANGIBLE ASSETS AND GOODWILL - Narrative (Details) - USD ($)	1 Months Ended			3 Months Ended		6 Months Ended
	Mar. 31, 2026	Feb. 28, 2026	Jan. 31, 2026	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to acquire intangible assets						$ 52,000	$ 169,000
Goodwill, period increase (decrease)				$ 0	$ 0	$ 0	$ 0
Santen Agreements
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Milestone payment	$ 7,000,000		$ 7,000,000
Samsung Agreement
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Payments to acquire intangible assets		$ 4,000,000

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2026
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS In August 2026, the Company entered into an Asset Purchase Agreement (the “Purchase Agreement”) with Viatris Inc. and certain of its subsidiaries (collectively, “Viatris”), pursuant to which the Company agreed to acquire the global rights to TYRVAYA® (varenicline solution) nasal spray 0.03% (“TYRVAYA”), a cholinergic agonist indicated for the treatment of the signs and symptoms of dry eye disease (the “Acquisition”). As consideration for the Acquisition, the Company will pay Viatris $30,000,000 in cash at the closing of the Acquisition (the “Closing”) and has agreed to pay up to an additional $70,000,000 in contingent milestone payments, payable if specified annual net sales thresholds for TYRVAYA are achieved in certain calendar years following the Closing. The purchase price is subject to a customary post-closing adjustment based on the net working capital transferred at the Closing.

COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
COMMITMENTS AND CONTINGENCIES (Details) - USD ($)	Nov. 30, 2024	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025	Dec. 31, 2026	Oct. 01, 2025
Loss Contingencies [Line Items]
Litigation settlement, amount awarded from other party	$ 34,900,000
Forecast
Loss Contingencies [Line Items]
Purchase commitment, remaining minimum amount committed						$ 10,723,000
Asset Purchase, License and Related Agreements
Loss Contingencies [Line Items]
Royalty expense		$ 3,476,000	$ 2,201,000	$ 5,853,000	$ 4,374,000
Upfront and milestone payments				$ 18,000,000
OSRX Liability
Loss Contingencies [Line Items]
Unrecognized gain contingency							$ 11,249,000
Punitive Damages
Loss Contingencies [Line Items]
Litigation settlement, amount awarded from other party	20,400,000
Actual Damages
Loss Contingencies [Line Items]
Litigation settlement, amount awarded from other party	$ 14,500,000

SEGMENTS AND CONCENTRATIONS

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

SEGMENTS AND CONCENTRATIONS

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

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

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

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

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

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

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

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

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


	Three Months Ended June 30, 2026						Three Months Ended June 30, 2025
	Branded		Compounding		Consolidated		Branded		Compounding		Consolidated
Product sales, net	$	56,015,000	$	14,556,000	$	70,571,000	$	42,189,000	$	21,468,000	$	63,657,000
Other revenues	90,000		—		90,000		85,000		—		85,000
Total revenues	56,105,000		14,556,000		70,661,000		42,274,000		21,468,000		63,742,000
Cost of sales	13,434,000		6,864,000		20,298,000		8,734,000		7,496,000		16,230,000
Gross profit	42,671,000		7,692,000		50,363,000		33,540,000		13,972,000		47,512,000
Operating expenses
Selling, general and administrative	36,177,000		7,009,000		43,186,000		20,330,000		7,098,000		27,428,000
Research and development	7,674,000		339,000		8,013,000		2,390,000		442,000		2,832,000
Segment contribution	$	(1,180,000)	$	344,000	(836,000)		$	10,820,000	$	6,432,000	17,252,000

Corporate					10,112,000						5,807,000
Research and development					59,000						36,000
Loss from operations					$	(11,007,000)					$	11,409,000


	Six Months Ended June 30, 2026						Six Months Ended June 30, 2025
	Branded		Compounding		Consolidated		Branded		Compounding		Consolidated
Product sales, net	$	86,646,000	$	28,055,000	$	114,701,000	$	69,883,000	$	41,519,000	$	111,402,000
Other revenues	163,000		—		163,000		171,000		—		171,000
Total revenues	86,809,000		28,055,000		114,864,000		70,054,000		41,519,000		111,573,000
Cost of sales	24,389,000		13,067,000		37,456,000		16,915,000		14,839,000		31,754,000
Gross profit	62,420,000		14,988,000		77,408,000		53,139,000		26,680,000		79,819,000
Operating expenses
Selling, general and administrative	62,075,000		14,050,000		76,125,000		41,012,000		14,620,000		55,632,000
Research and development	13,295,000		549,000		13,844,000		4,383,000		666,000		5,049,000
Segment contribution	$	(12,950,000)	$	389,000	(12,561,000)		$	7,744,000	$	11,394,000	19,138,000

Corporate					20,403,000						18,116,000
Research and development					123,000						845,000
Loss from operations					$	(33,087,000)					$	177,000

Substantially all revenue is attributable to the U.S. All long-lived assets at June 30, 2026 and December 31, 2025 were located in the U.S.

Revenues by segment are further described as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
IHEEZO	$	15,619,000	$	18,336,000	$	17,535,000	$	23,558,000
VEVYE	29,387,000		18,641,000		50,335,000		40,156,000
Other branded products	11,009,000		5,212,000		18,776,000		6,169,000
Other revenues	90,000		85,000		163,000		171,000
Branded revenue, net	56,105,000		42,274,000		86,809,000		70,054,000
Compounding revenue, net	14,556,000		21,468,000		28,055,000		41,519,000
Total revenues, net	$	70,661,000	$	63,742,000	$	114,864,000	$	111,573,000

Other than IHEEZO and VEVYE for the three and six months ended June 30, 2026 and 2025, no other products accounted for more than 10% of total revenues for the periods presented.

Customer and Supplier Concentrations

Substantially all of the Company’s Branded sales are made to third-party distributors who sell the products to pharmacies and to the end-users. There were three customers who comprised more than 10% of the Company’s Branded revenues for the three and six months ended June 30, 2026 and two customers who comprised more than 10% of the Company’s Branded revenues for the three and six months ended June 30, 2025. There were no customers who comprised more than 10% of Compounding revenues for either the three and six months ended June 30, 2026 or 2025. As of June 30, 2026, accounts receivable from three customers accounted for 91% of total consolidated accounts receivable. As of December 31, 2025, accounts receivable from three customers accounted for 90% of total consolidated accounts receivable.

The Company received its active pharmaceutical ingredients from three main suppliers during each of the three and six months ended June 30, 2026 and 2025. These suppliers collectively accounted for 61% and 54% of manufacturing supplies purchases during the three and six months ended June 30, 2026, respectively, and 76% and 72% during the three and six months ended June 30, 2025, respectively.

- Definition

The entire disclosure for segment reporting.

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+ Details

Cover - shares	6 Months Ended
Cover - shares	Jun. 30, 2026	Aug. 06, 2026
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2026
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2026
Current Fiscal Year End Date	--12-31
Entity File Number	001-35814
Entity Registrant Name	Harrow, Inc.
Entity Central Index Key	0001360214
Entity Tax Identification Number	45-0567010
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	1A Burton Hills Blvd
Entity Address, Address Line Two	Suite 200
Entity Address, City or Town	Nashville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37215
City Area Code	(615)
Local Phone Number	733-4730
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	HROW
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		37,487,850

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

Use of Estimates

Risks, Uncertainties and Liquidity

Credit Losses

The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected at June 30, 2026:


Balance, January 1, 2026	$	884,000
Recovery of expected credit losses	(295,000)
Write-offs, net of recoveries	(76,000)
Balance, June 30, 2026	$	513,000

Fair Value Measurements

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


	June 30, 2026				December 31, 2025
	Carrying Value		Fair Value		Carrying Value		Fair Value
2030 Notes	$	292,379,000	$	306,000,000	$	243,184,000	$	262,500,000

Basic and Diluted Net Loss per Common Share

The following table reconciles the number of weighted-average shares outstanding used to calculate diluted earnings per share:


	Three Months Ended June 30,		Six Months Ended June 30,
	2026	2025	2026	2025
Weighted-average number of shares outstanding, basic	37,350,401	36,790,306	37,291,190	36,304,787
Dilutive common equivalents	—	2,063,549	—	—
Weighted average number of shares outstanding, diluted	37,350,401	38,853,855	37,291,190	36,304,787

Accounting Guidance Issued but Not Adopted at June 30, 2026

- Definition

Disclosure of accounting policy for credit loss on financial instrument measured at amortized cost basis, net investment in lease, off-balance sheet credit exposure, and available-for-sale debt security. Includes, but is not limited to, methodology used to estimate allowance for credit loss, how writeoff of uncollectible amount is recognized, and determination of past due status and nonaccrual status.

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-Section 35
-Paragraph 13A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479148/326-30-35-13A

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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-Section 30
-Paragraph 4A
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147479148/326-30-35-7A

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 21
-Publisher FASB
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 326
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-Section 50
-Paragraph 11
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479319/326-20-50-17

+ Details

- Definition

Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478671/942-235-S50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-05(b)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-12

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-9

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 275
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-Paragraph 6
-Publisher FASB
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 275
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-Paragraph 6
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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
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
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-Subparagraph (c)
-SubTopic 10
-Topic 275
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482861/275-10-50-1

+ Details

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)

6 Months Ended

Jun. 30, 2026

Prepaid Expenses And Other Current Assets [Abstract]

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets at June 30, 2026 and December 31, 2025 consisted of the following:


	June 30, 2026		December 31, 2025
Prepaid insurance	$	403,000	$	2,185,000
Prepaid computer software licenses and related expenses	1,200,000		598,000
Prefunded co-pay assistance	1,737,000		3,342,000
Other prepaid expenses	3,739,000		1,825,000
Prescription Drug User Fee Act (“PDUFA”) program fees	1,442,000		4,327,000
Deposits and other current assets	1,428,000		2,128,000
Total prepaid expenses and other current assets	$	9,949,000	$	14,405,000

DEBT - SCHEDULE OF LONG TERM DEBT (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Short-Term Debt [Line Items]
8.625% Senior Notes due September 2030	$ 300,000,000
Less: Unamortized debt issuance costs, discount and premium, net	(7,621,000)	$ (6,816,000)
Notes payable, net	292,379,000	243,184,000
2030 Notes
Short-Term Debt [Line Items]
8.625% Senior Notes due September 2030	$ 300,000,000	$ 250,000,000

SEGMENTS AND CONCENTRATIONS - SCHEDULE OF SEGMENT NET REVENUES (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Segment Reporting [Line Items]
Total revenues	$ 70,661,000	$ 63,742,000	$ 114,864,000	$ 111,573,000
Cost of sales	20,298,000	16,230,000	37,456,000	31,754,000
Gross profit	50,363,000	47,512,000	77,408,000	79,819,000
Operating expenses
Selling, general and administrative	53,298,000	33,235,000	96,528,000	73,748,000
Research and development	8,072,000	2,868,000	13,967,000	5,894,000
Operating income (loss)	(11,007,000)	11,409,000	(33,087,000)	177,000
Product sales, net
Segment Reporting [Line Items]
Total revenues	70,571,000	63,657,000	114,701,000	111,402,000
Other revenues
Segment Reporting [Line Items]
Total revenues	90,000	85,000	163,000	171,000
Operating Segments
Segment Reporting [Line Items]
Total revenues	70,661,000	63,742,000	114,864,000	111,573,000
Cost of sales	20,298,000	16,230,000	37,456,000	31,754,000
Gross profit	50,363,000	47,512,000	77,408,000	79,819,000
Operating expenses
Selling, general and administrative	43,186,000	27,428,000	76,125,000	55,632,000
Research and development	8,013,000	2,832,000	13,844,000	5,049,000
Operating income (loss)	(836,000)	17,252,000	(12,561,000)	19,138,000
Operating Segments \| Product sales, net
Segment Reporting [Line Items]
Total revenues	70,571,000	63,657,000	114,701,000	111,402,000
Operating Segments \| Other revenues
Segment Reporting [Line Items]
Total revenues	90,000	85,000	163,000	171,000
Corporate
Operating expenses
Operating income (loss)	10,112,000	5,807,000	20,403,000	18,116,000
Research and development
Operating expenses
Research and development	59,000	36,000	123,000	845,000
Branded
Segment Reporting [Line Items]
Total revenues	56,105,000	42,274,000	86,809,000	70,054,000
Branded \| Operating Segments
Segment Reporting [Line Items]
Total revenues	56,105,000	42,274,000	86,809,000	70,054,000
Cost of sales	13,434,000	8,734,000	24,389,000	16,915,000
Gross profit	42,671,000	33,540,000	62,420,000	53,139,000
Operating expenses
Selling, general and administrative	36,177,000	20,330,000	62,075,000	41,012,000
Research and development	7,674,000	2,390,000	13,295,000	4,383,000
Operating income (loss)	(1,180,000)	10,820,000	(12,950,000)	7,744,000
Branded \| Operating Segments \| Product sales, net
Segment Reporting [Line Items]
Total revenues	56,015,000	42,189,000	86,646,000	69,883,000
Branded \| Operating Segments \| Other revenues
Segment Reporting [Line Items]
Total revenues	90,000	85,000	163,000	171,000
Compounding
Segment Reporting [Line Items]
Total revenues	14,556,000	21,468,000	28,055,000	41,519,000
Compounding \| Operating Segments
Segment Reporting [Line Items]
Total revenues	14,556,000	21,468,000	28,055,000	41,519,000
Cost of sales	6,864,000	7,496,000	13,067,000	14,839,000
Gross profit	7,692,000	13,972,000	14,988,000	26,680,000
Operating expenses
Selling, general and administrative	7,009,000	7,098,000	14,050,000	14,620,000
Research and development	339,000	442,000	549,000	666,000
Operating income (loss)	344,000	6,432,000	389,000	11,394,000
Compounding \| Operating Segments \| Product sales, net
Segment Reporting [Line Items]
Total revenues	14,556,000	21,468,000	28,055,000	41,519,000
Compounding \| Operating Segments \| Other revenues
Segment Reporting [Line Items]
Total revenues	$ 0	$ 0	$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

6 Months Ended

Jun. 30, 2026

Accounting Policies [Abstract]

SCHEDULE OF ACCOUNTS RECEIVABLE ALLOWANCE OF CREDIT LOSS

The following table provides a roll-forward of the allowance for credit losses that is deducted from accounts receivable to present the net amount expected to be collected at June 30, 2026:


Balance, January 1, 2026	$	884,000
Recovery of expected credit losses	(295,000)
Write-offs, net of recoveries	(76,000)
Balance, June 30, 2026	$	513,000

SCHEDULE OF ESTIMATED FAIR VALUE

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


	June 30, 2026				December 31, 2025
	Carrying Value		Fair Value		Carrying Value		Fair Value
2030 Notes	$	292,379,000	$	306,000,000	$	243,184,000	$	262,500,000

SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES

The following table reconciles the number of weighted-average shares outstanding used to calculate diluted earnings per share:


	Three Months Ended June 30,		Six Months Ended June 30,
	2026	2025	2026	2025
Weighted-average number of shares outstanding, basic	37,350,401	36,790,306	37,291,190	36,304,787
Dilutive common equivalents	—	2,063,549	—	—
Weighted average number of shares outstanding, diluted	37,350,401	38,853,855	37,291,190	36,304,787

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - SCHEDULE OF WEIGHTED AVERAGE NUMBER OF SHARES (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Accounting Policies [Abstract]
Weighted-average number of shares outstanding, basic (in shares)	37,350,401	36,790,306	37,291,190	36,304,787
Dilutive common equivalents (in shares)	0	2,063,549	0	0
Weighted-average number of shares outstanding, diluted (in shares)	37,350,401	38,853,855	37,291,190	36,304,787

INTANGIBLE ASSETS AND GOODWILL

6 Months Ended

Jun. 30, 2026

Intangible Asset, Goodwill and Other [Abstract]

INTANGIBLE ASSETS AND GOODWILL

The Company’s intangible assets at June 30, 2026 consisted of the following:


	Weighted-average useful life (in years)	Cost		Accumulated Amortization		Net Carrying Value
Definite-lived Intangibles
Patents	19	$	269,000	$	(83,000)	$	186,000
Licenses	20	50,000		(40,000)		10,000
Acquired product rights	14	225,481,000		(50,552,000)		174,929,000
Customer relationships	7	190,000		(155,000)		35,000
Trade name	5	70,000		(4,000)		66,000
State pharmacy licenses	25	8,000		(4,000)		4,000
Indefinite-lived Intangibles
Trademarks	Indefinite	340,000		—		340,000
		$	226,408,000	$	(50,838,000)	$	175,570,000

Amortization expense for intangible assets for the three and six months ended June 30, 2026 and 2025 was as follows:


	For the Three Months Ended June 30,				For the Six Months Ended June 30,
	2026		2025		2026		2025
Patents	$	12,000	$	3,000	$	17,000	$	6,000
Acquired product rights	5,512,000		4,220,000		10,633,000		8,440,000
Customer relationships	3,000		3,000		6,000		6,000
	$	5,527,000	$	4,226,000	$	10,656,000	$	8,452,000

Estimated future amortization expense for the Company’s intangible assets at June 30, 2026 was as follows:


Remainder of 2026	$	11,238,000
2027	20,241,000
2028	17,112,000
2029	17,013,000
2030	16,582,000
Thereafter	93,044,000
	$	175,230,000

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

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

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

There were no changes to the carrying value of the Company’s goodwill during the three and six months ended June 30, 2026 and 2025.

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Current assets
Cash and cash equivalents	$ 83,889,000	$ 72,927,000
Accounts receivable, net	118,559,000	110,895,000
Inventories	16,910,000	13,523,000
Prepaid expenses and other current assets	9,949,000	14,405,000
Total current assets	229,307,000	211,750,000
Property, plant and equipment, net	2,960,000	3,260,000
Capitalized software costs, net	1,253,000	1,183,000
Operating lease right-of-use assets, net	7,394,000	7,783,000
Intangible assets, net	175,570,000	175,174,000
Goodwill	332,000	332,000
TOTAL ASSETS	416,816,000	399,482,000
Current liabilities
Accounts payable and accrued expenses	34,062,000	41,959,000
Accrued rebates and copay assistance	55,481,000	42,236,000
Accrued payroll and related liabilities	11,578,000	10,432,000
Deferred revenue and customer deposits	106,000	788,000
Current portion of operating lease obligations	944,000	887,000
Total current liabilities	102,171,000	96,302,000
Operating lease obligations, net of current portion	7,421,000	7,905,000
Notes payable, net	292,379,000	243,184,000
TOTAL LIABILITIES	401,971,000	347,391,000
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 50,000,000 shares authorized, 37,484,233 and 37,229,159 shares issued and outstanding at June 30, 2026 and December 31, 2025, respectively	37,000	37,000
Additional paid-in capital	216,559,000	208,933,000
Accumulated deficit	(201,396,000)	(156,524,000)
TOTAL HARROW, INC. STOCKHOLDERS’ EQUITY	15,200,000	52,446,000
Noncontrolling interests	(355,000)	(355,000)
TOTAL STOCKHOLDERS’ EQUITY	14,845,000	52,091,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 416,816,000	$ 399,482,000

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025	Jun. 30, 2026	Jun. 30, 2025
Revenues:
Total revenues	$ 70,661,000	$ 63,742,000	$ 114,864,000	$ 111,573,000
Cost of sales	(20,298,000)	(16,230,000)	(37,456,000)	(31,754,000)
Gross profit	50,363,000	47,512,000	77,408,000	79,819,000
Operating expenses:
Selling, general and administrative	53,298,000	33,235,000	96,528,000	73,748,000
Research and development	8,072,000	2,868,000	13,967,000	5,894,000
Total operating expenses	61,370,000	36,103,000	110,495,000	79,642,000
(Loss) income from operations	(11,007,000)	11,409,000	(33,087,000)	177,000
Interest expense, net	(6,263,000)	(6,408,000)	(11,760,000)	(12,956,000)
Other (expense) income, net	0	(6,000)	0	(6,000)
(Loss) income before income taxes	(17,270,000)	4,995,000	(44,847,000)	(12,785,000)
Income tax expense	0	0	(25,000)	0
Net (loss) income	$ (17,270,000)	$ 4,995,000	$ (44,872,000)	$ (12,785,000)
Basic net (loss) income per share of common stock (in dollars per share)	$ (0.46)	$ 0.14	$ (1.20)	$ (0.35)
Diluted net (loss) income per share of common stock (in dollars per share)	$ (0.46)	$ 0.13	$ (1.20)	$ (0.35)
Weighted average number of shares of common stock outstanding, basic (in shares)	37,350,401	36,790,306	37,291,190	36,304,787
Weighted average number of shares of common stock outstanding, diluted (in shares)	37,350,401	38,853,855	37,291,190	36,304,787
Product sales, net
Revenues:
Total revenues	$ 70,571,000	$ 63,657,000	$ 114,701,000	$ 111,402,000
Other revenues
Revenues:
Total revenues	$ 90,000	$ 85,000	$ 163,000	$ 171,000

COMMITMENTS AND CONTINGENCIES	6 Months Ended
COMMITMENTS AND CONTINGENCIES	Jun. 30, 2026
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES Legal General and Other In the ordinary course of business, the Company is involved in various legal proceedings, government investigations and other matters that are complex in nature and have outcomes that are difficult to predict. See also Part II, Item 1A. Risk Factors. The Company describes legal proceedings and other matters that are, or were, significant or that it believes could become significant in this footnote. The Company records accruals for loss contingencies to the extent that it concludes it is probable that a liability has been incurred and the amount of the related loss can be reasonably estimated. The Company evaluates, on a quarterly basis, developments in legal proceedings and other matters that could cause an increase or decrease in the amount of a liability that has been accrued previously. The Company’s legal proceedings involve various aspects of its business and a variety of claims, some of which present novel factual allegations and/or unique legal theories. Typically, a number of matters pending against the Company are at early stages of the legal process, which in complex proceedings of the sort the Company 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 these matters (whether discussed in this footnote or not) currently pending may have a material adverse effect on the Company’s consolidated results of operations, financial position or cash flows. Legal costs incurred for loss contingencies are expensed as incurred. Ocular Science, Inc. et. al. In July 2021, ImprimisRx, LLC, a subsidiary of the Company, filed a lawsuit against Ocular Science, Inc. and OSRX, Inc. (together, “OSRX”) in the U.S. District Court for the Southern District of California, asserting claims for copyright infringement, trademark infringement, unfair competition and false advertising (Lanham Act). Since July 2021, the complaint has been amended and OSRX added counterclaims alleging ImprimisRx, LLC was violating the Lanham Act with false advertising. The Court granted cross motions for summary judgment on each party’s Lanham Act claims, thus leaving only ImprimisRx, LLC’s copyright infringement, trademark infringement, and unfair competition claims for trial. Following a jury trial in November 2024, a jury found OSRX acted with malice, fraud, or oppression, willfully engaging in trademark infringement and unfair competition under California and federal law, and ImprimisRx, LLC received a $34,900,000 jury verdict award, which included $20,400,000 in punitive damages and $14,500,000 in actual damages. An amended final judgment was entered on October 1, 2025, which reduced the OSRX liability to $11,249,000, plus post- judgment interest, and required OSRX to cease use of certain trademarks. In October 2025, OSRX filed an appeal. No collection activity is allowed during the appeal. The Company intends to vigorously pursue enforcement of its judgment during the appeal process. However, due to uncertainty regarding the probability of collection, the Company has not recognized any amounts associated with the judgment during the three and six months ended June 30, 2026. Product and Professional Liability Product and professional liability litigation represents an inherent risk to all firms in the pharmaceutical and pharmacy industry. The Company utilizes traditional third-party insurance policies with regard to its 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 and six months ended June 30, 2026, $3,476,000 and $5,853,000, respectively, were incurred under these agreements as royalty expenses. During the three and six months ended June 30, 2025, $2,201,000 and $4,374,000, respectively, were incurred as royalty expenses. During the six months ended June 30, 2026, $18,000,000 was paid under these agreements related to upfront and milestone payments. As of June 30, 2026, the remaining contingent considerations payable pursuant to these agreements were not considered probable as the contingency is not resolved and therefore, no amount has been recognized related to these contingent considerations as of June 30, 2026. Contract Manufacturing The Company has entered into manufacturing agreements with respect to third-party contract manufacturers for its FDA-approved pharmaceutical products. Some of these contract manufacturing agreements require minimum annual order amounts. The Company has committed to pay approximately $10,723,000 related to contract manufacturing agreements for the year ending December 31, 2026. Minimum annual quantities carry no payment obligation for quantities not purchased; the supplier's sole remedy for a shortfall is prospective repricing and, if no agreement on pricing can be reached, termination of the agreement. No liability has been recorded, and no commitment loss has been recognized under ASC 330, as of June 30, 2026.

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

6 Months Ended

Jun. 30, 2026

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses at June 30, 2026 and December 31, 2025 consisted of the following:


	June 30, 2026		December 31, 2025
Accounts payable	$	26,265,000	$	35,355,000
Accrued interest	7,691,000		6,498,000
Other accrued expenses	106,000		106,000
Total accounts payable and accrued expenses	$	34,062,000	$	41,959,000

INVENTORIES (Tables)

6 Months Ended

Jun. 30, 2026

Inventory Disclosure [Abstract]

SCHEDULE OF INVENTORIES


	June 30, 2026		December 31, 2025
Raw materials	$	6,297,000	$	6,958,000
Work in progress	1,219,000		1,036,000
Finished goods	9,394,000		5,529,000
Total inventories	$	16,910,000	$	13,523,000

INTANGIBLE ASSETS AND GOODWILL - SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details)	Jun. 30, 2026 USD ($)
Intangible Asset, Goodwill and Other [Abstract]
Remainder of 2026	$ 11,238,000
2027	20,241,000
2028	17,112,000
2029	17,013,000
2030	16,582,000
Thereafter	93,044,000
Net Carrying Value	$ 175,230,000

INVENTORIES - SCHEDULE OF INVENTORIES (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Inventory Disclosure [Abstract]
Raw materials	$ 6,297,000	$ 6,958,000
Work in progress	1,219,000	1,036,000
Finished goods	9,394,000	5,529,000
Total inventories	$ 16,910,000	$ 13,523,000

PREPAID EXPENSES AND OTHER CURRENT ASSETS

6 Months Ended

Jun. 30, 2026

Prepaid Expenses And Other Current Assets [Abstract]

PREPAID EXPENSES AND OTHER CURRENT ASSETS

Prepaid expenses and other current assets at June 30, 2026 and December 31, 2025 consisted of the following:


	June 30, 2026		December 31, 2025
Prepaid insurance	$	403,000	$	2,185,000
Prepaid computer software licenses and related expenses	1,200,000		598,000
Prefunded co-pay assistance	1,737,000		3,342,000
Other prepaid expenses	3,739,000		1,825,000
Prescription Drug User Fee Act (“PDUFA”) program fees	1,442,000		4,327,000
Deposits and other current assets	1,428,000		2,128,000
Total prepaid expenses and other current assets	$	9,949,000	$	14,405,000

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	Jun. 30, 2026
Accounting Policies [Abstract]
DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	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 North America, all of which are marketed under its Harrow name. The Company also owns and operates ImprimisRx, one of the nation’s leading ophthalmology-focused pharmaceutical-compounding businesses. Basis of Presentation The Company has prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and six months ended June 30, 2026 are not necessarily indicative of the results that may be expected for the year ending December 31, 2026 or for any other period. For further information, refer to the Company’s audited consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2025. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned and majority-owned subsidiaries. Harrow consolidates entities in which it has a controlling financial interest. The Company assesses control under the variable interest entity (“VIE”) model to determine whether the Company is the primary beneficiary of that entity. The Company consolidates (i) entities in which it holds and/or controls, directly or indirectly, more than 50% of the voting rights, and (ii) VIEs for which the Company is deemed to be the primary beneficiary. All material intercompany accounts and transactions have been eliminated in consolidation.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	6 Months Ended
	Jun. 30, 2026	Jun. 30, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (44,872,000)	$ (12,785,000)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation and amortization of property, plant and equipment and software development costs	915,000	961,000
Amortization of intangible assets	10,656,000	8,452,000
Noncash lease expense	389,000	399,000
(Recovery of) Provision for credit losses	(295,000)	340,000
Amortization of debt issuance costs, discount and premium, net	851,000	2,564,000
Stock-based compensation	7,625,000	5,431,000
Changes in assets and liabilities:
Accounts receivable	(7,369,000)	37,211,000
Inventories	(3,387,000)	(850,000)
Prepaid expenses and other current assets	4,355,000	3,776,000
Accounts payable, accrued expenses, accrued rebates and copay assistance	11,921,000	(24,009,000)
Accrued payroll and related liabilities	1,146,000	(2,672,000)
Deferred revenue and customer deposits	(682,000)	47,000
NET CASH (USED IN) PROVIDED BY OPERATING ACTIVITIES	(18,747,000)	18,865,000
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in patent and trademark assets	(52,000)	(169,000)
Purchase of product rights	18,000,000	0
Purchases of property, plant and equipment	(685,000)	(336,000)
NET CASH USED IN INVESTING ACTIVITIES	(18,737,000)	(505,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Net proceeds from 8.625% notes payable, net of commissions	49,000,000	0
Payment of debt issuance costs	(555,000)	0
Proceeds from exercise of stock options	836,000	125,000
Payment of payroll taxes upon exercise and issuance of equity awards	(835,000)	(12,769,000)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	48,446,000	(12,644,000)
NET CHANGE IN CASH AND CASH EQUIVALENTS	10,962,000	5,716,000
CASH AND CASH EQUIVALENTS, beginning of period	72,927,000	47,247,000
CASH AND CASH EQUIVALENTS, end of period	83,889,000	52,963,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes	2,275,000	38,000
Cash paid for interest	10,960,000	12,180,000
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Unpaid acquisitions of property, plant and equipment	$ 0	$ 130,000

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2026	Dec. 31, 2025
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	50,000,000	50,000,000
Common stock, shares issued (in shares)	37,484,233	37,229,159
Common stock, shares outstanding (in shares)	37,484,233	37,229,159

- Definition

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

+ References

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+ Details

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - SCHEDULE OF ACCOUNTS RECEIVABLE ALLOWANCE OF CREDIT LOSS (Details)	6 Months Ended
	Jun. 30, 2026 USD ($)
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Beginning balance	$ 884,000
Recovery of expected credit losses	(295,000)
Write-offs, net of recoveries	(76,000)
Ending balance	$ 513,000

DEBT (Tables)

6 Months Ended

Jun. 30, 2026

Debt Disclosure [Abstract]

SCHEDULE OF LONG TERM DEBT

A summary of the Company’s debt at June 30, 2026 and December 31, 2025 is as follows:


	June 30, 2026		December 31, 2025
8.625% Senior Notes due September 2030	$	300,000,000	$	250,000,000
Less: Unamortized debt issuance costs, discount and premium, net	(7,621,000)		(6,816,000)
	$	292,379,000	$	243,184,000

SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES

At June 30, 2026, future minimum principal payments under the Company’s debt were as follows:


Remainder of 2026	$	—
2027	—
2028	—
2029	—
2030	300,000,000
Total minimum principal payments	300,000,000
Less: unamortized debt issuance costs, discount and premium, net	(7,621,000)
Notes payable, net	$	292,379,000

- 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

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+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Jun. 30, 2026
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

SEGMENTS AND CONCENTRATIONS (Tables)

6 Months Ended

Jun. 30, 2026

Segment Reporting [Abstract]

SCHEDULE OF SEGMENT NET REVENUES

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


	Three Months Ended June 30, 2026						Three Months Ended June 30, 2025
	Branded		Compounding		Consolidated		Branded		Compounding		Consolidated
Product sales, net	$	56,015,000	$	14,556,000	$	70,571,000	$	42,189,000	$	21,468,000	$	63,657,000
Other revenues	90,000		—		90,000		85,000		—		85,000
Total revenues	56,105,000		14,556,000		70,661,000		42,274,000		21,468,000		63,742,000
Cost of sales	13,434,000		6,864,000		20,298,000		8,734,000		7,496,000		16,230,000
Gross profit	42,671,000		7,692,000		50,363,000		33,540,000		13,972,000		47,512,000
Operating expenses
Selling, general and administrative	36,177,000		7,009,000		43,186,000		20,330,000		7,098,000		27,428,000
Research and development	7,674,000		339,000		8,013,000		2,390,000		442,000		2,832,000
Segment contribution	$	(1,180,000)	$	344,000	(836,000)		$	10,820,000	$	6,432,000	17,252,000

Corporate					10,112,000						5,807,000
Research and development					59,000						36,000
Loss from operations					$	(11,007,000)					$	11,409,000


	Six Months Ended June 30, 2026						Six Months Ended June 30, 2025
	Branded		Compounding		Consolidated		Branded		Compounding		Consolidated
Product sales, net	$	86,646,000	$	28,055,000	$	114,701,000	$	69,883,000	$	41,519,000	$	111,402,000
Other revenues	163,000		—		163,000		171,000		—		171,000
Total revenues	86,809,000		28,055,000		114,864,000		70,054,000		41,519,000		111,573,000
Cost of sales	24,389,000		13,067,000		37,456,000		16,915,000		14,839,000		31,754,000
Gross profit	62,420,000		14,988,000		77,408,000		53,139,000		26,680,000		79,819,000
Operating expenses
Selling, general and administrative	62,075,000		14,050,000		76,125,000		41,012,000		14,620,000		55,632,000
Research and development	13,295,000		549,000		13,844,000		4,383,000		666,000		5,049,000
Segment contribution	$	(12,950,000)	$	389,000	(12,561,000)		$	7,744,000	$	11,394,000	19,138,000

Corporate					20,403,000						18,116,000
Research and development					123,000						845,000
Loss from operations					$	(33,087,000)					$	177,000

SCHEDULE OF REVENUES BY SEGMENT

Revenues by segment are further described as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2026		2025		2026		2025
IHEEZO	$	15,619,000	$	18,336,000	$	17,535,000	$	23,558,000
VEVYE	29,387,000		18,641,000		50,335,000		40,156,000
Other branded products	11,009,000		5,212,000		18,776,000		6,169,000
Other revenues	90,000		85,000		163,000		171,000
Branded revenue, net	56,105,000		42,274,000		86,809,000		70,054,000
Compounding revenue, net	14,556,000		21,468,000		28,055,000		41,519,000
Total revenues, net	$	70,661,000	$	63,742,000	$	114,864,000	$	111,573,000

- Definition

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

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+ Details

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY - USD ($)	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Total Harrow, Inc. Stockholders’ Equity	Total Noncontrolling Interest Equity
Beginning balance at Dec. 31, 2024	$ 69,297,000	$ 35,000	$ 221,002,000	$ (151,385,000)	$ 69,652,000	$ (355,000)
Beginning balance (in shares) at Dec. 31, 2024		35,622,214
Issuance of common stock in connection with:
Exercise of employee stock-based options	125,000		125,000		125,000
Exercise of employee stock-based options (in shares)		10,618
Vesting of RSUs	0	$ 2,000	(2,000)
Vesting of RSUs (in shares)		1,634,009
Shares withheld related to net share settlement of equity awards	(12,769,000)	$ (1,000)	(12,768,000)		(12,769,000)
Shares withheld related to net share settlement of equity awards (in shares)		(552,162)
Stock-based compensation expense	5,431,000		5,431,000		5,431,000
Net income (loss)	(12,785,000)		0	(12,785,000)	(12,785,000)
Ending balance at Jun. 30, 2025	49,299,000	$ 36,000	213,788,000	(164,170,000)	49,654,000	(355,000)
Ending balance (in shares) at Jun. 30, 2025		36,714,679
Beginning balance at Mar. 31, 2025	56,096,000	$ 35,000	225,581,000	(169,165,000)	56,451,000	(355,000)
Beginning balance (in shares) at Mar. 31, 2025		35,654,171
Issuance of common stock in connection with:
Exercise of employee stock-based options	102,000		102,000		102,000
Exercise of employee stock-based options (in shares)		7,875
Vesting of RSUs	0	$ 2,000	(2,000)
Vesting of RSUs (in shares)		1,604,795
Shares withheld related to net share settlement of equity awards	(12,769,000)	$ (1,000)	(12,768,000)		(12,769,000)
Shares withheld related to net share settlement of equity awards (in shares)		(552,162)
Stock-based compensation expense	875,000		875,000		875,000
Net income (loss)	4,995,000		0	4,995,000	4,995,000
Ending balance at Jun. 30, 2025	49,299,000	$ 36,000	213,788,000	(164,170,000)	49,654,000	(355,000)
Ending balance (in shares) at Jun. 30, 2025		36,714,679
Beginning balance at Dec. 31, 2025	52,091,000	$ 37,000	208,933,000	(156,524,000)	52,446,000	(355,000)
Beginning balance (in shares) at Dec. 31, 2025		37,229,159
Issuance of common stock in connection with:
Exercise of employee stock-based options	1,102,000		1,102,000		1,102,000
Exercise of employee stock-based options (in shares)		265,094
Vesting of RSUs	0	$ 0	0
Vesting of RSUs (in shares)		20,500
Shares withheld related to net share settlement of equity awards	(1,101,000)	$ 0	(1,101,000)		(1,101,000)
Shares withheld related to net share settlement of equity awards (in shares)		(30,520)
Stock-based compensation expense	7,625,000		7,625,000		7,625,000
Net income (loss)	(44,872,000)		0	(44,872,000)	(44,872,000)
Ending balance at Jun. 30, 2026	14,845,000	$ 37,000	216,559,000	(201,396,000)	15,200,000	(355,000)
Ending balance (in shares) at Jun. 30, 2026		37,484,233
Beginning balance at Mar. 31, 2026	28,351,000	$ 37,000	212,795,000	(184,126,000)	28,706,000	(355,000)
Beginning balance (in shares) at Mar. 31, 2026		37,269,400
Issuance of common stock in connection with:
Exercise of employee stock-based options	1,077,000		1,077,000		1,077,000
Exercise of employee stock-based options (in shares)		224,853
Vesting of RSUs	0	$ 0	0
Vesting of RSUs (in shares)		20,500
Shares withheld related to net share settlement of equity awards	(1,101,000)	$ 0	(1,101,000)		(1,101,000)
Shares withheld related to net share settlement of equity awards (in shares)		(30,520)
Stock-based compensation expense	3,788,000		3,788,000		3,788,000
Net income (loss)	(17,270,000)		0	(17,270,000)	(17,270,000)
Ending balance at Jun. 30, 2026	$ 14,845,000	$ 37,000	$ 216,559,000	$ (201,396,000)	$ 15,200,000	$ (355,000)
Ending balance (in shares) at Jun. 30, 2026		37,484,233

REVENUES - Narrative (Details) - USD ($)	Jun. 30, 2026	Dec. 31, 2025
Revenue from Contract with Customer [Abstract]
Deferred revenue and customer deposits	$ 106,000	$ 788,000

REVENUES (Tables)

6 Months Ended

Jun. 30, 2026

Revenue from Contract with Customer [Abstract]

SCHEDULE OF ACCRUALS AND ALLOWANCES


	Accruals for Chargebacks, Returns, and Other Allowances
	Chargebacks		Rebates		Returns		Administrative Fees and Other Rebates		Co-Pay Assistance		Prompt Pay Discounts		Total
Balance at December 31, 2024(1)	$	960,000	$	12,360,000	$	1,449,000	$	32,873,000	$	9,612,000	$	2,377,000	$	59,631,000
Accruals/adjustments	11,163,000		11,128,000		4,615,000		40,093,000		30,771,000		2,346,000		100,116,000
Credits taken against reserve	(7,706,000)		(7,696,000)		(4,828,000)		(53,480,000)		(37,193,000)		(3,185,000)		(114,088,000)
Balance at June 30, 2025(1)	$	4,417,000	$	15,792,000	$	1,236,000	$	19,486,000	$	3,190,000	$	1,538,000	$	45,659,000

Balance at December 31, 2025(1)	$	11,027,000	$	28,217,000	$	8,018,000	$	16,540,000	$	2,085,000	$	2,494,000	$	68,381,000
Accruals/adjustments	9,032,000		20,934,000		2,177,000		70,944,000		10,870,000		1,698,000		115,655,000
Credits taken against reserve	(12,036,000)		(15,468,000)		(5,834,000)		(63,632,000)		(12,743,000)		(3,258,000)		(112,971,000)
Balance at June 30, 2026(1)	$	8,023,000	$	33,683,000	$	4,361,000	$	23,852,000	$	212,000	$	934,000	$	71,065,000

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