Harrow Health (HROW) 10-Q 9 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 08, 2019
Document And Entity Information
Entity Registrant Name	HARROW HEALTH, INC.
Entity Central Index Key	0001360214
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Small Business Flag	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false
Entity Common Stock, Shares Outstanding		24,718,649
Trading Symbol	HROW
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2019

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents, including restricted cash of $200	$ 4,265	$ 6,838
Investment in Eton Pharmaceuticals	28,000	21,420
Accounts receivable, net	2,194	1,914
Inventories	2,388	1,834
Prepaid expenses and other current assets	1,658	837
Total current assets	38,505	32,843
Property, plant and equipment, net	6,242	6,375
Operating lease right-of-use assets	6,195
Intangible assets, net	3,112	3,059
Goodwill	2,227	2,227
TOTAL ASSETS	66,510	49,451
Current liabilities
Accounts payable and accrued expenses	6,143	6,250
Accrued payroll and related liabilities	1,092	2,283
Deferred revenue and customer deposits	359	119
Current portion of note payable, net of unamortized debt discount	2,552	2,529
Current portion of operating lease obligations	511
Current portion of finance lease obligations, net of unamortized discount	553	720
Total current liabilities	11,210	11,901
Operating lease obligations, net of current portion	6,083
Finance lease obligations, net of current portion and unamortized discount	32
Accrued expenses, net of current portion	800	800
Note payable, net of current portion and unamortized debt discount	11,351	11,999
TOTAL LIABILITIES	29,476	24,700
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS' EQUITY
Common stock, $0.001 par value, 50,000,000 shares authorized, 24,718,649 and 24,339,610 shares issued and outstanding at March 31, 2019 and December 31, 2018, respectively	25	24
Additional paid-in capital	99,887	98,938
Accumulated deficit	(62,853)	(74,211)
TOTAL HARROW HEALTH, INC. STOCKHOLDERS' EQUITY	37,059	24,751
Noncontrolling interests	(25)
TOTAL STOCKHOLDERS' EQUITY	37,034	24,751
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	66,510	49,451
Eton Pharmaceuticals [Member]
Current assets
Investment	28,000	21,420
Surface Pharmaceuticals [Member]
Current assets
Investment	4,704	4,947
Melt Pharmaceuticals [Member]
Current assets
Investment	$ 5,525

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Restricted cash	$ 200	$ 200
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	24,718,649	24,339,610
Common stock, shares outstanding	24,718,649	24,339,610

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues:
Total revenues	$ 12,290	$ 8,865
Cost of sales	(3,898)	(4,071)
Gross profit	8,392	4,794
Operating expenses:
Selling, general and administrative	8,543	6,488
Research and development	405	87
Total operating expenses	8,948	6,575
Loss from operations	(556)	(1,781)
Other income (expense):
Interest expense, net	(603)	(663)
Other income, net	630
Total other income (expense), net	11,889	(1,732)
Total net income (loss) including noncontrolling interests	11,333	(3,513)
Net loss attributable to noncontrolling interests	25
Net income (loss) attributable to Harrow Health, Inc.	$ 11,358	$ (3,513)
Basic net income (loss) per share of common stock	$ 0.46	$ (0.17)
Diluted net income (loss) per share of common stock	$ 0.43	$ (0.17)
Weighted average number of shares of common stock outstanding, basic	24,841,386	20,949,199
Weighted average number of shares of common stock outstanding, diluted	26,589,695	20,949,199
Melt Pharmaceuticals [Member]
Other income (expense):
Investment gain from and equity net Loss	$ 5,525
Surface Pharmaceuticals [Member]
Other income (expense):
Investment gain from and equity net Loss	(243)
Eton Pharmaceuticals [Member]
Other income (expense):
Investment gain from and equity net Loss	6,580	(1,069)
Product Sales, Net [Member]
Revenues:
Total revenues	12,283	8,855
License Revenues [Member]
Revenues:
Total revenues	$ 7	$ 10

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]	Total Harrow Health, Inc Equity [Member]	Total Noncontrolling Interest Equity [Member]	Total
Balance at Dec. 31, 2017	$ 21	$ 91,430	$ (88,836)	$ 2,615		$ 2,615
Balance, shares at Dec. 31, 2017	20,623,129
Issuance of common stock in connection with: Vesting of RSUs, net of tax withholding
Issuance of common stock in connection with: Vesting of RSUs, net of tax withholding, shares	60,000
Issuance of common stock in connection with: Sale of stock, net of costs (ATM)		122		122		122
Issuance of common stock in connection with: Sale of stock, net of costs (ATM), shares	69,376
Issuance of common stock in connection with: Stock-based payment for services provided		108		108		108
Issuance of common stock in connection with: Stock-based payment for services provided, shares	60,700
Stock-based compensation expense		751		751		751
Net income (loss)						(3,513)
Balance at Mar. 31, 2018	$ 21	92,411	(92,349)	83		83
Balance, shares at Mar. 31, 2018	20,813,205
Balance at Dec. 31, 2018	$ 24	98,938	(74,211)	24,751		24,751
Balance, shares at Dec. 31, 2018	24,339,610
Issuance of common stock in connection with: Stock-based payment for services provided		75		75		75
Issuance of common stock in connection with: Stock-based payment for services provided, shares	15,000
Stock-based compensation expense		713		713		713
Net income (loss)			11,358	11,358	(25)	11,358
Issuance of common stock in connection with: Exercise of warrants	$ 1	161		162		162
Issuance of common stock in connection with: Exercise of warrants, shares	364,039
Balance at Mar. 31, 2019	$ 25	$ 99,887	$ (62,853)	$ 37,059	$ (25)	$ 37,059
Balance, shares at Mar. 31, 2019	24,718,649

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) (including noncontrolling interests)	$ 11,358	$ (3,513)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization of property, plant and equipment	390	399
Amortization of intangible assets	62	60
Amortization of operating lease right-of-use assets	130
Amortization of debt issuance costs and discount	135	159
Gain on sale and disposal of assets	(4)
Stock-based payment of consulting services	75
Stock-based compensation	713	751
Changes in assets and liabilities:
Accounts receivable	(280)	55
Inventories	(554)	209
Prepaid expenses and other current assets	(821)	(137)
Accounts payable, accrued expenses and other liabilities	158	106
Accrued payroll and related liabilities	(1,191)	(167)
Deferred revenue and customer deposits	240	44
NET CASH USED IN OPERATING ACTIVITIES	(1,476)	(965)
CASH FLOWS FROM INVESTING ACTIVITIES
Repayment of note receivable		4
Proceeds on sale and disposal of assets	4
Investment in patent and trademark assets	(115)	(76)
Purchases of property, plant and equipment	(213)	(192)
NET CASH USED IN INVESTING ACTIVITIES	(324)	(264)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on finance lease obligations	(185)	(167)
Payments on Park deferred acquisition obligation		(53)
Principal payments on note payable	(750)
Net proceeds from ATM sales of common stock		122
Net proceeds from exercise of warrants	162
NET CASH USED IN FINANCING ACTIVITIES	(773)	(98)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(2,573)	(1,327)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	6,838	4,219
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	4,265	2,892
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH
Cash and cash equivalents	4,065	2,692
Restricted cash	200	200
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF PERIOD	4,265	2,892
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes		2
Cash paid for interest	467	483
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock for consulting services, included in accounts payable and accrued expenses		108
Changes in accrued property and equipment purchases	5
Acquisition of property, plant and equipment with finance lease obligations	40
Eton Pharmaceuticals [Member]
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Investment gain from and equity in net loss	(6,580)	1,069
Melt Pharmaceuticals [Member]
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Investment gain from and equity in net loss	(5,525)
Surface Pharmaceuticals [Member]
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Investment gain from and equity in net loss	$ 243

Description of Business and Bas

Description of Business and Basis of Presentation	3 Months Ended
	Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business and Basis of Presentation	NOTE 1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Company and Background Harrow Health, Inc. (together with its subsidiaries, unless the context indicates or otherwise requires, the “Company” or “Harrow”) specializes in the development, production and sale of innovative medications that offer unique competitive advantages and serve unmet needs in the marketplace. Prior to 2017, the Company’s business was primarily focused on its ImprimisRx business, the nation’s leading ophthalmology pharmaceutical compounding business, and Park Compounding, Inc. (“Park”), a leading health and wellness compounding business. Since 2017, in addition to wholly-owning ImprimisRx and Park, the Company also has equity positions in Eton Pharmaceuticals, Inc. (“Eton”), Surface Pharmaceuticals, Inc. (“Surface”), and Melt Pharmaceuticals, Inc. (“Melt”). In 2018, the Company also founded its subsidiaries Mayfield Pharmaceuticals, Inc. (“Mayfield”) and Radley Pharmaceuticals, Inc. (“Radley”). In February 2019, the Company entered into an agreement with Elle Pharmaceutical, Inc. (“Elle”) in which Mayfield issued 1,000,000 shares of its common stock to Elle (see Note 14). The Company owns royalty rights in certain 505(b)(2) drug candidates being developed by Surface, Melt, Radley and Mayfield. Basis of Presentation Harrow 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 with the instructions to Form 10-Q and Article 8 of Regulation S-X. 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, 2019 are not necessarily indicative of the results that may be expected for the year ending December 31, 2019 or for any other period. For further information, refer to the Company’s audited consolidated financial statements and footnotes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. The consolidated financial statements include the accounts of Harrow and its wholly owned subsidiaries, as well as Mayfield, a 72% majority owned subsidiary of Harrow. The remaining 28% of Mayfield is owned by Elle. Mayfield was organized to develop women’s health focused drug candidates. All inter-company accounts and transactions have been eliminated in consolidation. Harrow consolidates entities in which we have a controlling financial interest. We consolidate subsidiaries in which we hold, directly or indirectly, more than 50% of the voting rights. The condensed consolidated balance sheets at March 31, 2019 and December 31, 2018 and the condensed consolidated statements of operations and cash flows for the period ended March 31, 2019 include our accounts and those of our wholly owned subsidiaries as well as Mayfield. The condensed consolidated statements of operations and cash flows for the period ended March 31, 2018 include our accounts and those of our wholly owned subsidiaries.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2019
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, 2019 to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. Liquidity The Company has incurred significant operating losses and negative cash flows from operations since its inception. The Company incurred operating losses of $556 and $1,781 for the three months ended March 31, 2019 and 2018, respectively, and had an accumulated deficit of $62,853 and $74,211 as of March 31, 2019 and December 31, 2018, respectively. In addition, the Company used cash in operating activities of $1,476 and $965 for the three months ended March 31, 2019 and 2018, respectively. While there is no assurance, the Company believes its existing cash resources and restricted cash of $4,265 at March 31, 2019, will be sufficient to sustain the Company’s planned level of operations for at least the next twelve months. However, estimates of operating expenses and working capital requirements could be incorrect, and the Company could use its cash resources faster than anticipated. Further, some or all of the ongoing or planned activities may not be successful and could result in further losses. The Company may seek to increase liquidity and capital resources by one or more of the following which may include, but are not limited to: the sale of assets and/or businesses, obtaining financing through the issuance of equity, debt, or convertible securities; and working to increase revenue growth through sales. There is no guarantee that the Company will be able to obtain capital when needed on terms it deems as acceptable, or at all. Segments The Company’s chief operating decision-maker is its Chief Executive Officer who makes resource allocation decisions and assesses performance based on financial information presented on as operating segments. The Company has identified two operating segments as reportable segments. See Note 15 for more information regarding the Company’s reportable segments. Noncontrolling Interests The Company recognizes any noncontrolling interest as a separate line item in equity in the condensed consolidated financial statements. A noncontrolling interest represents the portion of equity ownership in a less-than-wholly owned subsidiary not attributable to the Company. Generally, any interest that holds less than 50% of the outstanding voting shares is deemed to be a noncontrolling interest; however, there are other factors, such as decision-making rights, that are considered as well. The Company includes the amount of net income (loss) attributable to noncontrolling interests in consolidated net income (loss) on the face of the condensed consolidated statements of operations. The Company provides in the condensed consolidated statements of stockholders’ equity a reconciliation at the beginning and the end of the period of the carrying amount of total equity, equity attributable to the parent, and equity attributable to the noncontrolling interest that separately discloses: (1) Net income or loss; (2) transactions with owners acting in their capacity as owners, showing separately contributions from and distributions to owners; and (3) each component of other income or loss. Basic and Diluted Net Income (Loss) per Common Share Basic net income (loss) per common share is computed by dividing income (loss) attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share is computed by dividing the income (loss) attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options and warrants, outstanding during the period. Basic and diluted net income (loss) per share is computed using the weighted average number of shares of common stock outstanding during the period. Common stock equivalents (using the treasury stock or “if converted” method) from deferred acquisition obligations, convertible note payable, stock options, unvested restricted stock units (“RSUs”) and warrants were 5,838,230 and 10,106,391 at March 31, 2019 and 2018, respectively, and, except for the three months ended March 31, 2019, are excluded from the calculation of diluted net (loss) per share for the periods presented, because the effect is anti-dilutive. Included in the basic and diluted net income (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, 2019 and 2018 was 270,783 and 152,790, respectively. The following table shows the computation of basic net income (loss) per share of common stock for the three March 31, 2019 and 2018: For the For the Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Numerator – net income (loss) attributable to Harrow Health, Inc. $ 11,358 $ (3,513 ) Denominator – weighted average number of shares outstanding, basic 24,841,386 20,949,199 Net income (loss) per share, basic $ 0.46 $ (0.17 ) For three months ended March 31, 2019, the Company had net income. As a result, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during those periods. Diluted common equivalent shares for the three months ended March 31, 2019, consisted of the following: March 31, 2019 Diluted shares related to: Warrants 1,067,808 Stock options 680,501 Dilutive common equivalent shares 1,748,309 The following table shows the computation of diluted net income (loss) per share of common stock for the three months ended March 31, 2019 and 2018: For the For the Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Numerator – net income (loss) attributable to Harrow Health. Inc. $ 11,358 $ (3,513 ) Denominator – weighted average number of shares outstanding, basic 24,841,386 20,949,199 Dilutive common equivalent shares 1,748,309 - Number of shares used for diluted earnings per share computation 26,589,695 20,949,199 Net income (loss) per share, diluted $ 0.43 $ (0.17 ) Investment in Eton Pharmaceuticals, Inc. – Related Party The Company owns 3,500,000 shares of Eton common stock, which represents approximately 19.86% of the equity and voting interests of Eton as of March 31, 2019. At March 31, 2019, the fair market value of Eton’s common stock was $8.00 per share, the closing share price of Eton common stock on March 29, 2019, the last trading day of the period ended March 31, 2019. In accordance with the Accounting Standards Update (“ASU”) 2016-01, Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In November 2018, the Company entered into a lock-up agreement, that prohibits the sale of any of its Eton common stock until November 2019, without the approval of National Securities Corporation. Mark Baum, the Company’s Chief Executive Officer, is a member of the board of directors of Eton. Investment in Melt Pharmaceuticals, Inc. – Related Party In April 2018, the Company formed Melt as a wholly owned subsidiary. In January and March of 2019, Melt entered into definitive stock purchase agreements (the “Melt Series A Preferred Stock Agreement”) with certain investors and closed on the purchase and sale of Melt’s Series A Preferred Stock (the “Melt Series A Stock”), totaling approximately $11,400 of proceeds (collectively the “Melt Series A Round”) at a purchase price of $5.00 per share. As a result, the Company lost voting and ownership control of Melt and ceased consolidating Melt’s financial statements. In connection with the Melt Series A Preferred Stock Agreement, Melt also entered into a Registration Rights Agreement and agreed to use commercially reasonable efforts to file, or confidentially submit, a registration statement on Form S-1 with the United States Securities and Exchange Commission by September 30, 2020 relating to an initial public offering of its common stock. At the time of deconsolidation, the Company recorded a gain of $5,810 and adjusted the carrying value in Melt to reflect the increased valuation of Melt and the Company’s new ownership interest in accordance with Accounting Standard Codification (“ASC”) 810-10-40-4(c), Consolidation The Company owns 3,500,000 common shares (which is approximately 44% of the equity interest as of March 31, 2019) of Melt and uses the equity method of accounting for this investment, as management has determined that the Company has the ability to exercise significant influence over the operating and financial decisions of Melt. Under this method, the Company recognizes earnings and losses of Melt in its consolidated financial statements and adjusts the carrying amount of its investment in Melt accordingly. The Company’s share of earnings and losses are based on the Company’s ownership interest of Melt. Any intra-entity profits and losses are eliminated. During the three months ended March 31, 2019, the Company recorded equity in net loss of Melt of $285. As of March 31, 2019, the carrying value of the Company’s investment in Melt was $5,525. See Note 4 for more information and related party disclosure regarding Melt. Investment in Surface Pharmaceuticals, Inc. – Related Party In April 2017, the Company formed Surface as a wholly owned subsidiary. In May and July 2018, Surface entered into and closed on a definitive stock purchase agreement with an institutional investor for the purchase of Surface’s Series A Preferred Stock (the “Surface Series A Stock”) that resulted in total proceeds to Surface of approximately $21,000. At the time of the first closing in May 2018, the Company lost voting and ownership control of Surface and it ceased consolidating Surface’s financial statements. The Surface Series A Stock (i) was issued at a purchase price of $3.30 per share; (ii) will vote together with the common stock and all other shares of stock of Surface having general voting power; (iii) will be entitled to the number of votes equal to the number of shares of preferred stock held; (iv) will hold liquidation preference over all other equity interests in Surface; and (v) will have mandatory conversion requirements into Surface common stock upon events including an underwritten initial public offering (“IPO”) of Surface common stock or similar transaction. At the time of deconsolidation, the Company recorded a gain of $5,320 and adjusted the carrying value in Surface to reflect the increased valuation of Surface and the Company’s new ownership interest in accordance with ASC 810-10-40-4(c), Consolidation The Company owns 3,500,000 common shares (which is approximately 30% of the equity interest as of March 31, 2019) of Surface and uses the equity method of accounting for this investment, as management has determined that the Company has the ability to exercise significant influence over the operating and financial decisions of Surface. Under this method, the Company recognizes earnings and losses of Surface in its consolidated financial statements and adjusts the carrying amount of its investment in Surface accordingly. The Company’s share of earnings and losses are based on the Company’s ownership interest of Surface. Any intra-entity profits and losses are eliminated. During the three months ended March 31, 2019, the Company recorded equity in net loss of Surface of $243. As of March 31, 2019, the carrying value of the Company’s investment in Surface was $4,704. See Note 5 for more information and related party disclosure regarding Surface. Recently Adopted Accounting Pronouncements In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, Leases Recently Issued Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other

Revenues

Revenues	3 Months Ended
	Mar. 31, 2019
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 Product Revenues from Pharmacy Services The Company sells prescription drugs directly through our pharmacy and outsourcing facility network. Revenues from our pharmacy services divisions includes: (i) the portion of the price the client pays directly to us, net of any volume-related or other discounts paid back to the client, (ii) the price paid to us by individuals, and (iii) customer copayments made directly to the pharmacy network. Sales taxes are not included in revenue. Following the core principle of ASC 606, we have identified the following: 1. Identify the contract(s) with a customer: A contract exists with a customer at the time the prescription or order is received by the Company. 11 2. Identify the performance obligations in the contract: The order received contains the performance obligations to be met, in almost all cases the product the customer is wishing to receive. If we are unable to be meet the performance obligation, the customer is notified. 3. Determine the transaction price: the transaction price is based on the product being sold to the customer, and any related customer discounts. These amounts are pre-determined and built into our order management software. 4. Allocate the transaction price to the performance obligations in the contract: The transaction price associated with the product(s) being ordered is allocated according to the pre-determined amounts. 5. Recognize revenue when (or as) the entity satisfies a performance obligation: At the time of shipment from the pharmacy or outsourcing facility, the performance obligation has been met. The following revenue recognition policy has been established for the pharmacy services division: Revenues generated from prescription or office use drugs sold by our pharmacies and outsourcing facility are recognized when the prescription is shipped. At the time of shipment, the pharmacy services division has performed substantially all of its obligations under its client contracts and does not experience a significant level of returns or reshipments. Determination of criteria (3) and (4) is based on management’s judgments regarding the fixed nature of the selling prices of the products delivered and the collectability of those amounts. The Company records reductions to revenue for discounts at the time of the initial sale. Estimated returns and allowances and other adjustments are provided for in the same period during which the related sales are recorded and are based on actual returns history. The rate of returns is analyzed annually to determine historical returns experience. If the historical data we use to calculate these estimates do not properly reflect future returns, then a change in the allowance would be made in the period in which such a determination is made and revenues in that period could be materially affected. The Company will defer any revenues received for a product that has not been delivered or is subject to refund until such time that the Company and the customer jointly determine that the product has been delivered and no refund will be required. Intellectual Property License Revenues The Company currently holds five intellectual property license and related agreements in which the Company has promised to grant a license or sale which provides a customer with 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, each of which revenue is recognized at the point of time 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 deliverable is 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, 2019 and 2018, consists of the following: For the Three months ended March 31, 2019 2018 Product sales, net $ 12,283 $ 8,855 License revenues 7 10 Total revenues $ 12,290 $ 8,865 Deferred revenue and customer deposits at March 31, 2019 and December 31, 2018, was $359 and $119, retrospectively. All deferred revenue and customer deposit amounts at December 31, 2018 were recognized as revenue during the three months ended March 31, 2019.

Investment in Melt Pharmaceutic

Investment in Melt Pharmaceuticals, Inc. and Agreements - Related Party Transactions	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Investment in Melt Pharmaceuticals, Inc. and Agreements - Related Party Transactions	NOTE 4. INVESTMENT IN MELT PHARMACEUTICALS, INC. AND AGREEMENTS - RELATED PARTY TRANSACTIONS In December 2018, the Company entered into an asset purchase agreement with Melt (the “Melt Asset Purchase Agreement”). Pursuant to the terms of the Melt Asset Purchase Agreement, 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 Asset Purchase Agreement, Melt is required to make royalty payments to the Company up to eight percent (8%) of net sales of the Melt Products while any patent rights remain outstanding, as well as other conditions. In January and March 2019, the Company entered into the Melt Series A Preferred Stock Agreement. In February 2019, the Company and Melt entered into a Management Services Agreement (the “Melt MSA”), whereby the Company provides to Melt certain administrative services and support, including bookkeeping, web services and human resources related activities, and Melt pays the Company a monthly amount of $10. As of March 31, 2019, the Company was due $677 from Melt for reimbursable expenses and amounts due under the Melt MSA and included in prepaid expenses and other current assets on the accompanying condensed consolidated balance sheets. The Company’s Chief Executive Officer, Mark L. Baum, and Chief Financial Officer, Andrew Boll, are members of the Melt board of directors, and several employees of the Company (including Mr. Baum and Mr. Boll) entered into consulting agreements and provided consulting services to Melt. The unaudited condensed results of operations information of Melt is summarized below: For the Three months ended March 31, 2019 Revenues, net $ - Loss from operations 647 Net loss $ (647 ) The unaudited condensed balance sheet information of Melt is summarized below: March 31, 2019 Current assets $ 10,269 Non current assets 2 Total assets $ 10,271 Total liabilities $ 950 Total preferred stock and stockholders’ equity 9,321 Total liabilities and stockholders’ equity $ 10,271

Investment in Surface Pharmaceu

Investment in Surface Pharmaceuticals, Inc. and Agreements - Related Party Transactions	3 Months Ended
	Mar. 31, 2019
Investments, Debt and Equity Securities [Abstract]
Investment in Surface Pharmaceuticals Inc. and Agreements - Related Party Transactions	NOTE 5. INVESTMENT IN SURFACE PHARMACEUTICALS, INC. AND AGREEMENTS - RELATED PARTY TRANSACTIONS In 2017 and amended in April 2018, the Company entered into two asset purchase and license agreements (the “Surface License Agreements”) with Surface. Pursuant to the terms of the Surface License Agreements, the Company assigned and licensed to Surface certain intellectual property and related rights to develop, formulate, make, sell, and sub-license formulations of certain topical eye drop formulations that utilize a proprietary delivery vehicle and a proprietary doxycycline capsule (collectively, the “Surface Products”). Surface is required to make royalty payments to the Company of four to six percent (4%-6%) of net sales of the Surface Products while any patent rights remain outstanding. In January 2018, the Company and Surface entered into an amended Management Services Agreement (the “Surface MSA”), whereby the Company provided to Surface certain administrative services and support, including bookkeeping, web services and human resources related activities, and Surface paid the Company a monthly amount of $10. The Surface MSA was terminated effective July 31, 2018. As of March 31, 2019, the Company was due $50 from Surface for reimbursable expenses and amounts due under the Surface MSA and included in prepaid expenses and other current assets on the accompanying condensed consolidated balance sheets. As of March 31, 2019, the Company owned 3,500,000 shares of Surface common stock (approximately 30% issued and outstanding equity interests). The Company’s director, Richard L. Lindstrom and the Company’s Chief Executive Officer, Mark L. Baum, are directors of Surface. In addition, the Company’s Chief Financial Officer, Andrew R. Boll, was a director of Surface and resigned as a director of Surface concurrent with the sale of the Surface Series A Stock. Several employees and a director of the Company (including Mr. Baum, Dr. Lindstrom and Mr. Boll) entered into consulting agreements and provided consulting services to Surface. Surface is required to make royalty payments to Dr. Lindstrom of three percent (3%) of net sales of certain Surface products while certain patent rights remain outstanding. Dr. Lindstrom is also a principal of Flying L Partners, an affiliate of the funding investor. The unaudited condensed results of operations information of Surface is summarized below: For the Three Months Ended March 31, 2019 Revenues, net $ - Loss from operations 812 Net loss $ (812 ) The unaudited condensed balance sheet information of Surface is summarized below: March 31, 2019 Current assets $ 18,742 Non current assets 49 Total assets $ 18,791 Total liabilities $ 396 Total stockholders’ equity 18,395 Total liabilities and stockholders’ equity $ 18,791

Inventories

Inventories	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Inventories	NOTE 6. INVENTORIES Inventories are comprised of finished compounded formulations, over-the-counter and prescription retail pharmacy products, commercial pharmaceutical products, related laboratory supplies and active pharmaceutical ingredients. The composition of inventories as of March 31, 2019 and December 31, 2018 was as follows: March 31, December 31, 2019 2018 Raw materials $ 1,499 $ 1,119 Work in progress 215 6 Finished goods 674 709 Total inventories $ 2,388 $ 1,834

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	3 Months Ended
	Mar. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid Expenses and Other Current Assets	NOTE 7. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consisted of the following: March 31, December 31, 2019 2018 Prepaid insurance $ 175 $ 328 Other prepaid expenses 618 334 Receivable due from Surface 50 50 Receivable due from Melt 677 - Deposits and other current assets 138 125 Total prepaid expenses and other current assets $ 1,658 $ 837

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	NOTE 8. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment consisted of the following: March 31, December 31, 2019 2018 Property, plant and equipment, net: Computer software and hardware $ 1,674 $ 1,662 Furniture and equipment 381 397 Lab and pharmacy equipment 3,356 3,184 Leasehold improvements 5,585 5,496 10,996 10,739 Accumulated depreciation and amortization (4,754 ) (4,364 ) $ 6,242 $ 6,375 For the three months ended March 31, 2019, depreciation related to the property, plant and equipment was $390.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets and Goodwill	NOTE 9. INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at March 31, 2019 consisted of the following: Amortization periods Accumulated Net (in years) Cost amortization Impairment Carrying value Patents 17-19 years $ 862 $ (53 ) $ - $ 809 Licenses 20 years 50 (4 ) - 46 Trademarks Indefinite 327 - - 327 Customer relationships 3-15 years 2,998 (1,064 ) (15 ) 1,919 Trade name 5 years 16 (15 ) (1 ) - Non-competition clause 3-4 years 294 (274 ) (20 ) - State pharmacy licenses 25 years 45 (6 ) (28 ) 11 $ 4,592 $ (1,416 ) $ (64 ) $ 3,112 Amortization expense for intangible assets for the three months ended March 31, 2019 was as follows: For the For the Three Months Ended Three Months Ended March 31, March 31, 2019 2018 Patents $ 4 $ 7 Licenses 4 - Customer relationships 51 50 Trade name 2 2 Non-competition clause - 1 State pharmacy licenses 1 - $ 62 $ 60 Estimated future amortization expense for the Company’s intangible assets at March 31, 2019 is as follows: Remainder of 2019 $ 188 2020 247 2021 247 2022 247 2023 247 Thereafter 1,936 $ 3,112 There have been no changes in the carrying value of the Company’s goodwill during the three months ended March 31, 2019.

Accounts Payable and Accrued Ex

Accounts Payable and Accrued Expenses	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Accounts Payable and Accrued Expenses	NOTE 10. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consisted of the following: March 31, December 31, 2019 2018 Accounts payable $ 5,326 $ 5,606 Accrued litigation settlement (see Note 14) 640 - Deferred rent - 388 Accrued interest 177 256 Accrued exit fee for note payable 800 800 Total accounts payable and accrued expenses 6,943 7,050 Less: Current portion (6,143 ) (6,250 ) Non-current total accrued expenses $ 800 $ 800

Debt

Debt	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Debt	NOTE 11. DEBT At March 31, 2019, future minimum payments under the Company’s note payable were as follows: Amount Remainder of 2019 $ 3,721 2020 4,402 2021 4,033 2022 7,411 Total minimum payments 19,567 Less: amount representing interest (4,317 ) Notes payable, gross 15,250 Less: unamortized discount (1,347 ) 13,903 Less: current portion, net of unamortized discount (2,552 ) Note payable, net of current portion and unamortized debt discount $ 11,351 For the three months ended March 31, 2019, debt discount amortization related to note payable was $125.

Leases

Leases	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Leases	NOTE 12. LEASES The Company adopted Topic 842 on January 1, 2019. Topic 842 allows the Company to elect a package of practical expedients, which include: (i) an entity need not reassess whether any expired or existing contracts are or contain leases; (ii) an entity need not reassess the lease classification for any expired or existing leases; and (iii) an entity need not reassess any initial direct costs for any existing leases. Another practical expedient allows the Company to use hindsight in determining the lease term when considering lessee options to extend or terminate the lease and to purchase the underlying asset. The Company has elected to utilize the package of practical expedients and has not elected the hindsight methodology in its implementation of Topic 842. The Company elected to adopt this standard using the optional modified retrospective transition method and recognized a cumulative-effect adjustment to the condensed consolidated balance sheet on the date of adoption. Comparative periods have not been restated. With the adoption of Topic 842, the Company’s condensed consolidated balance sheet now contains the following line items: Right-of-use assets, Operating lease liabilities—short-term and Operating lease liabilities—long-term. The Company determined that it held the following significant operating leases of office and laboratory space as of January 1, 2019: ● An operating lease for 10,200 square feet of office space in San Diego, California that expires in December 2021, with an option to extend the term for a five-year period; ● An operating lease for 4,500 square feet of office and lab space in Irvine, California that expires in December 2020, with an option to extend the term for up to two five-year periods; and ● An operating lease for 25,000 square feet of lab, warehouse and office space in Ledgewood, New Jersey that expires in July 2024, with an option to extend the term for two additional five-year periods. The extensions within the San Diego, California and Ledgewood, New Jersey operating lease agreements were included within the Company’s calculation of the new lease standard as the Company is reasonably certain it will exercise its option to extend these leases. The Company has elected to not recognize right-of-use assets and lease liabilities arising from short-term leases, which are leases that, at the commencement date, have a lease term of 12 months or less and do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise. The previously classified capital leases are now existing leases classified as finance leases under the new standard. The Company has determined that the identified finance leases did not contain non-lease components and require no further allocation of the total lease cost. The Company has determined that the identified operating leases did contain non-lease components and elected an accounting policy to combine non-lease and lease components to determine the total lease cost. Additionally, the operating agreements in place did not contain information to determine the rate implicit in the leases. As such, the Company calculated the incremental borrowing rate based on the assumed remaining lease term for each lease in order to calculate the present value of the remaining lease payments. At March 31, 2019, the weighted average incremental borrowing rate and the weighted average remaining lease term for the operating leases held by the Company were 6.36% and 12.05 years, respectively. Upon adoption of Topic 842, the Company recorded a $6,325 increase in operating lease right-of-use assets, a $388 decrease in accounts payable and accrued expenses and a $6,712 increase in operating lease liability. The Company did not record any cumulative effect adjustments to opening stockholders’ equity. As of March 31, 2019, right-of-use assets and liabilities arising from operating leases were $6,195 and $6,594, respectively. During the three months ended March 31, 2019, cash paid for amounts included for the operating lease liabilities was $223 and the Company recorded operating lease expense of $234 included in selling, general and administrative expenses. Future lease payments under operating leases as of March 31, 2019 were as follows : Operating Leases Remainder of 2019 $ 681 2020 930 2021 809 2022 824 2023 843 Thereafter 5,304 Total minimum lease payments 9,391 Less: amount representing interest payments (2,797 ) Total operating lease liabilities 6,594 Less: current portion, operating lease liabilities (511 ) Operating lease liabilities, net of current portion $ 6,083 The Company also has two additional finance leases that are included in its lease accounting but are not considered significant. Future lease payments under non-cancelable finance leases as of March 31, 2019 were as follows : Finance Leases Remainder of 2019 $ 565 2020 9 2021 9 2022 9 2023 10 Total minimum lease payments 602 Less: amount representing interest payments (11 ) Present value of future minimum lease payments 591 Less: unamortized discount (6 ) 585 Less: current portion, net of unamortized discount (553 ) Finance lease obligation, net of current portion $ 32 At March 31, 2019, the weighted average incremental borrowing rate and the weighted average remaining lease term for the finance leases held by the Company were 9.82% and 0.82 years, respectively. For the three months ended March 31, 2019, debt discount amortization related to a finance lease obligation was $10, and included in interest expense, net. For the three months ended March 31, 2019, depreciation expense related to the equipment held under the finance lease obligations was $73. For the three months ended March 31, 2019, cash paid and expense recognized for interest expense related to the finance lease obligation was $11. Future minimum lease payments under operating leases and future minimum finance lease payments as of December 31, 2018 were as follows (in thousands): Finance Leases Operating Leases 2019 $ 751 $ 797 2020 - 857 2021 - 742 2022 - 320 2023 - 330 Thereafter - 196 $ 751 $ 3,242 Less: Amounts representing interest (15 ) Less: Amounts representing unamortized discount (16 ) Total obligation under capital leases 720 Less: Current portion of capital leases (720 ) Long term capital lease obligation $ -

Stockholders' Equity and Stock-

Stockholders' Equity and Stock-Based Compensation	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Stockholders' Equity and Stock-Based Compensation	NOTE 13. STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION Common Stock In March 2019, the Company issued 15,000 shares of its restricted common stock, with a fair value of $75, for commission expenses incurred during the three months ended March 31, 2019. During the three months ended March 31, 2019, the Company issued 273,984 shares of its common stock related to the cashless exercise of 384,000 common stock warrants with an exercise price of $1.79. During the three months ended March 31, 2019, the Company issued 90,055 shares of its common stock related to the exercise of 90,055 common stock warrants with an exercise price of $1.79, and received net proceeds of $162. During the three months ended March 31, 2019, 34,090 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 director resigns. 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 (the “2017 Plan” together with the 2007 Plan, the “Plans”). As of March 31, 2019, the 2017 Plan provides for the issuance of a maximum of 2,000,000 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, 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 1,146,640 shares available for future issuances under the 2017 Plan at March 31, 2019. Stock Options A summary of stock option activity under the Plans for the three months ended March 31, 2019 is as follows: Number of shares Weighted Avg. Exercise Price Weighted Avg. Remaining Contractual Life Aggregate Intrinsic Value Options outstanding - January 1, 2019 2,482,009 $ 5.10 Options granted 291,000 $ 6.30 Options exercised - $ - Options cancelled/forfeit (44,287 ) $ 6.24 Options outstanding - March 31, 2019 2,728,722 $ 5.21 5.76 $ 5,994 Options exercisable 1,398,665 $ 4.74 6.02 $ 3,763 Options vested and expected to vest 2,604,215 $ 5.17 5.78 $ 5,815 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 options with an exercise price lower than the market price on March 31, 2019, based on the closing price of the Company’s common stock of $4.98 on that date. During the three months ended March 31, 2019, 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 10 years. Vesting terms for options granted to employees and consultants during the three months ended March 31, 2019 typically included one of the following vesting schedules: 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; and 100% of the shares subject to the option vest on a quarterly basis in equal installments over three years. Certain option awards provide for accelerated vesting if there is a change in control (as defined in the Plan) 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. Beginning on April 1, 2018, the Company began calculating expected volatility based solely on the historical volatilities of the common stock of the Company. In the past, the expected volatility was based on the historical volatilities of the common stock of the Company and comparable publicly traded companies, the Company previously utilized this methodology based on its estimate that it had limited relevant historical data regarding the volatility of its stock price on which to base a meaningful estimate of expected volatility. 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 by the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees: 2019 Weighted-average fair value of options granted $ 3.71 Expected terms (in years) 5.8 - 6.1 Expected volatility 64% - 67 % Risk-free interest rate 2.54% - 2.68 % Dividend yield - The following table summarizes information about stock options outstanding and exercisable at March 31, 2019: Options Outstanding Options Exercisable Weighted Average Remaining Weighted Weighted Range of Contractual Average Average Exercise Number Life in Exercise Number Exercise Prices Outstanding Years Price Exercisable Price $1.47 - $2.60 828,748 7.48 $ 2.04 479,534 $ 2.13 $2.76 - $4.22 535,871 6.73 $ 3.96 449,399 $ 3.98 $5.61 - $6.30 390,350 8.47 $ 6.21 98,096 $ 5.97 $6.64 - $8.99 968,723 2.69 $ 8.00 366,606 $ 8.24 $42.80 5,030 1.37 $ 42.80 5,030 $ 42.80 $1.47 - $42.80 2,728,722 5.76 $ 5.21 1,398,665 $ 4.74 As of March 31, 2019, there was approximately $3,513 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 1.3 years. The stock-based compensation expense for all stock options was $283 during the three months ended March 31, 2019. Restricted Stock Units RSU awards are granted subject to certain vesting requirements and other restrictions, including 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. Unvested portions of RSUs issued to consultants are remeasured on an interim basis until vesting criteria is met. During the three months ended March 31, 2019, 135,000 RSUs with a fair market value of $851 were issued to certain employees; the RSUs vest in full on the third year anniversary of the grant date. A summary of the Company’s RSU activity and related information for the three months ended March 31, 2019 is as follows: Number of RSUs Weighted Average Grant Date Fair Value RSUs unvested - January 1, 2019 1,275,680 $ 2.16 RSUs granted 135,000 $ 6.30 RSUs vested (34,090 ) $ 2.20 RSUs cancelled/forfeit - RSUs unvested at March 31, 2019 1,376,590 $ 2.56 As of March 31, 2019, the total unrecognized compensation expense related to unvested RSUs was approximately $1,900, which is expected to be recognized over a weighted-average period of 0.3 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, 2019 was $430. Warrants From time to time, the Company issues warrants to purchase shares of the Company’s common stock to investors, lenders, underwriters, settlement agreements and other non-employees for services rendered or to be rendered in the future. A summary of warrant activity for the three months ended March 31, 2019 is as follows: Number of Shares Subject to Warrants Outstanding Weighted Avg. Exercise Price Warrants outstanding - January 1, 2019 2,206,973 $ 1.91 Granted - Exercised (474,055 ) 1.79 Expired - Warrants outstanding and exercisable - March 31, 2019 1,732,918 $ 1.94 Weighted average remaining contractual life of the outstanding warrants in years - March 31, 2019 2.79 A list of the warrants outstanding as of March 31, 2019 is included in the following table: Warrants Outstanding and Exercisable Warrants Exercise Expiration Warrant Series Issue Date Outstanding Price Date Lender warrants 5/11/2015 125,000 $ 1.79 5/11/2025 Settlement warrants 8/16/2016 40,000 $ 3.75 8/16/2021 PIPE investor and placement agent warrants 12/27/2016 952,532 $ 1.79 12/27/2019 Lender warrants 7/19/2017 615,386 $ 2.08 7/19/2024 1,732,918 $ 1.94 Subsidiary Stock-Based Transactions Mayfield Pharmaceuticals, Inc. In February 2019, the Company agreed to issue 1,000,000 shares of Mayfield’s common stock to Elle in connection with acquisition of certain drug candidate intellectual property and rights. Following the issuance of Mayfield common stock to Elle, and as of March 31, 2019, the Company owned 72% of the equity interests in Mayfield. Mayfield is a consolidated subsidiary; the Company reports the operating results of Mayfield and allocates the noncontrolling interests to the non-majority partners. Stock-Based Compensation Summary The Company recorded stock-based compensation related to equity instruments granted to employees, directors and consultants as follows: For the For the Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Employees - selling, general and administrative $ 638 593 Directors - selling, general and administrative 75 50 Consultants - selling, general and administrative 75 108 Total $ 788 $ 751

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 14. COMMITMENTS AND CONTINGENCIES Dr. Sobol In December 2016, Louis L. Sobol, M.D. (“Sobol”) filed a lawsuit in the U.S. District Court for the Eastern District of Michigan, Southern Division against the Company, asserting claims on behalf of himself and an as-yet-uncertified class of consumers. The claims allege violations under the Telephone Consumer Protection Act, 47 U.S.C. § 227 via the Company’s alleged transmittal of advertisements to its clients via facsimile. In June 2018, Sobol filed a motion for class certification and in July 2018 the Company filed a response in opposition to the motion for class certification. A hearing on class certification was heard in October 2018, however, prior to a decision regarding class certification was made, in February 2019, the Company entered into a proposed settlement agreement to award the proposed class up to $1,400 in damages. Due to the nature of the lawsuit and claims, the Company expects total damages related to this lawsuit will total approximately $640. The Company expects the Court will rule to accept the settlement agreement in the spring of 2019. The Company accrued an expense of $640 (see Note 10), its estimated damages related to the settlement agreement, during the year ended December 31, 2018. Allergan USA In September 2017, Allergan USA, Inc. (“Allergan”) filed a lawsuit in the U.S. District Court for the Central District of California against the Company, primarily claiming violations under the federal Lanham Act and California’s Sherman Act. The parties each filed a motion for summary judgment and Imprimis also filed a motion to stay. The parties’ motions were heard on March 26, 2019, with both parties motions being partially granted. The trial date to determine damages, if any, is currently set for May 2019. The Company believes the claims for damages are meritless, and intends to vigorously defend against Allergan’s allegations. Nonetheless, the Company cannot predict the eventual outcome of this litigation, it could result in substantial costs, losses and a diversion of management’s resources and attention, which could harm the Company’s business and the value of its common stock. Novel Drug Solutions et al. In April 2018, Novel Drug Solutions, LLC and Eyecare Northwest, PA, (collectively “NDS”) filed a lawsuit against the Company in the U.S. District Court of Delaware asserting claims for breach of contract. The claims stem from an asset purchase agreement between the Company and NDS entered into in 2013. In July 2018, NDS filed a first amended complaint which added a claim for fraudulent inducement. In October 2018, the Company filed counterclaims alleging breach of contract and breach of covenant of good faith and fair dealing and named certain individual defendants. The lawsuit is currently in the discovery phase. The Company believe the claims are meritless and have previously and will continue to dispute all claims asserted against it and intends to vigorously defend against these allegations. Nonetheless, the Company cannot predict the eventual outcome of this litigation, it could result in substantial costs, losses and a diversion of management’s resources and attention, which could harm the Company’s business and the value of its common stock. California Board of Pharmacy In March 2018, the California Board of Pharmacy filed an accusation against Park related to a compounded formulation the Company believes was legally dispensed and was, without its knowledge, inappropriately administered to a patient unknown to Park, by the prescribing healthcare professional. Park filed a response to the accusation and requested a formal hearing. In April 2019, Park agreed to and the California Board of Pharmacy approved terms of a settlement agreement (the “Settlement Agreement”) that will become effective on or near May 29, 2019. Pursuant to the terms of the Settlement Agreement, Park will be required to surrender Park’s California pharmacy license by August 27, 2019; provided however, in the event of a sale of Park, the California Board of Pharmacy has agreed to expedite the issuance of a temporary license to the Park acquiror. In the event Park is not sold, the Company intends to transfer substantially all of the Park business and related revenues to its New Jersey based pharmacy. 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. John Erick et al. In January 2018, John Erick and Deborah Ferrell, successors-in-interest and heirs of Jade Erick, (collectively “Erick”) filed a lawsuit in the San Diego County Superior against Kim Kelly, ND, MPH asserting claims related to death of Jade Erick. In April 2018, Erick filed an amendment to the lawsuit, naming the Company as a co-defendant. In September 2018, co-defendant Dr. Kelly filed a cross-complaint against the Company and various Spectrum entities. The cross-complaint seeks indemnity and contribution from the Company and Spectrum. The Company answered the claims filed by Dr. Kelly in October 2018. The case is currently in the discovery phase. The Company believes the claims are meritless and has previously and will continue to dispute all claims asserted against it and intends to vigorously defend itself against these allegations. The Company cannot predict the eventual outcome of this litigation. Nonetheless, the litigation process could result in substantial costs, losses and a diversion of management’s resources and attention, which could harm the Company’s business and the value of its common stock. General and Other In the ordinary course of business, the Company may face various claims brought by third parties and it may, from time to time, make claims or take legal actions to assert its rights, including intellectual property disputes, contractual disputes and other commercial disputes. Any of these claims could subject the Company to litigation. 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. 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. Klarity License Agreement – Related Party In April 2017 and as amended in April 2018, the Company entered into a license agreement (the “Klarity License Agreement”) with Richard L. Lindstrom, M.D., a member of its Board of Directors. Pursuant to the terms of the Klarity License Agreement, the Company licensed certain intellectual property and related rights from Dr. Lindstrom to develop, formulate, make, sell, and sub-license the topical ophthalmic solution Klarity used to protect and rehabilitate the ocular surface (the “Klarity Product”). Under the terms of the Klarity License Agreement, the Company is required to make royalty payments to Dr. Lindstrom ranging from 3% - 6% of net sales, dependent upon the final formulation of the Klarity Product sold. In addition, the Company is required to make certain milestone payments to Dr. Lindstrom including: (i) an initial payment of $50 upon execution of the Klarity License Agreement, (ii) a second payment of $50 following the first $50 in net sales of the Klarity Product; and (iii) a final payment of $50 following the first $100 in net sales of the Klarity Product. All of the above referenced milestone payments are payable at the Company’s election in cash or shares of the Company’s restricted common stock. Payments totaling $15 were made during the three months ended March 31, 2019. $22 was incurred as royalty expense during the three months ended and included in accounts payable to Dr. Lindstrom at March 31, 2019. Sales and Marketing Agreements During 2017, the Company entered various sales and marketing agreements with certain organizations, to provide exclusive sales and marketing representation services to Harrow in select geographies in the U.S., in connection with our ophthalmic compounded formulations. Under the terms of the sales and marketing agreements, the Company is required to make commission payments to equal to 10% - 14% of net sales for products above and beyond the initial existing sales amounts. In addition, the Company is 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, as applicable. $75 of stock-based payments were made and $542 were incurred under these agreements for commission expenses during the three months ended March 31, 2019. Asset Purchase, License and Related Agreements The Company has acquired and sourced intellectual property rights related to certain proprietary innovations from certain inventors and related parties (the “Inventors”) through multiple asset purchase agreements, license agreements, strategic agreements and commission 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 the 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 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 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. $191 and $83 were incurred under these agreements as royalty expenses for the three months ended and included in accounts payable at March 31, 2019 and 2018, respectively.

Segment Information and Concent

Segment Information and Concentrations	3 Months Ended
	Mar. 31, 2019
Segment Reporting [Abstract]
Segment Information and Concentrations	NOTE 15. SEGMENT INFORMATION AND CONCENTRATIONS Beginning on January 1, 2019, the Company began evaluating performance of the Company based on operating segments. Segment performance for its two operating segments are based on segment contribution. The Company’s reportable segments consist of (i) its commercial stage pharmaceutical compounding business (Pharmaceutical Compounding), generally including the operations of ImprimisRx and Park Compounding businesses; and (ii) its start-up operations associated with pharmaceutical drug development business (Pharmaceutical Drug Development). Segment contribution for the segments represents net revenues less cost of sales, research and development, selling and marketing expenses, and select general and administrative 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 like 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 R&D 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. ● Total assets including capital expenditures. The Company defines segment net revenues as pharmaceutical compounded drug sales, licenses and other revenue derived from related agreements. Cost of sales within segment contribution includes direct and indirect costs to manufacture formulations and sell products, including active pharmaceutical ingredients, personnel costs, packaging, storage, royalties, shipping and handling costs, manufacturing equipment and tenant improvements depreciation, the write-off of obsolete inventory and other related expenses. Selling, general and administrative expenses consist mainly of personnel-related costs, marketing and promotion costs, distribution costs, professional service costs, insurance, depreciation, facilities costs, transaction costs, and professional services costs which are general in nature and attributable to the segment. Segment net revenues, segment operating expenses and segment contribution information consisted of the following for the three months ended March 31, 2019: For the Three Months Ended March 31, 2019 Pharmaceutical Pharmaceutical Compounding Drug Development Total Net revenues $ 12,290 $ - $ 12,290 Cost of sales (3,898 ) - (3,898 ) Gross profit 8,392 - 8,392 Operating expenses: Selling, general and administrative 5,715 43 5,758 Research and development 125 136 261 Segment contribution 2,552 (179 ) 2,373 Corporate, selling, general and administrative 2,719 Research and development 144 Amortization of intangible assets 66 Operating loss $ (556 ) The Company categorizes revenues by geographic area based on selling location. All operations are currently located in the U.S.; therefore, total revenues are attributed to the U.S. All long-lived assets at March 31, 2019 and December 31, 2018 are located in the U.S. The Company sells its compounded formulations to a large number of customers. There were no customers who comprised more than 10% of the Company’s total pharmacy sales for the three months ended March 31, 2019 and 2018. The Company receives its active pharmaceutical ingredients from three main suppliers. These suppliers collectively accounted for 67% and 58% of active pharmaceutical ingredient purchases during the three months ended March 31, 2019 and 2018, respectively.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	NOTE 16. SUBSEQUENT EVENTS The Company has performed an evaluation of events occurring subsequent to March 31, 2019 through the filing date of this Quarterly Report. Based on its evaluation, no other events as than those described below need to be disclosed. On May 6, 2019, the Company entered into an Asset Purchase Agreement with Eton (the “CT APA”) to re-acquire assets related to its synthetic corticotropin formulation from Eton (CT-100). The CT APA requires royalty on net sales of 3%, subject to adjustments, and milestone payments that allow for three separate payments of $100, $200 and $700 to Eton ($1,000, in aggregate) upon submission of an investigational new drug application, regulatory approval and at the point when cumulative net sales of the CT-100 exceed $50,000, respectively.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Liquidity	Liquidity The Company has incurred significant operating losses and negative cash flows from operations since its inception. The Company incurred operating losses of $556 and $1,781 for the three months ended March 31, 2019 and 2018, respectively, and had an accumulated deficit of $62,853 and $74,211 as of March 31, 2019 and December 31, 2018, respectively. In addition, the Company used cash in operating activities of $1,476 and $965 for the three months ended March 31, 2019 and 2018, respectively. While there is no assurance, the Company believes its existing cash resources and restricted cash of $4,265 at March 31, 2019, will be sufficient to sustain the Company’s planned level of operations for at least the next twelve months. However, estimates of operating expenses and working capital requirements could be incorrect, and the Company could use its cash resources faster than anticipated. Further, some or all of the ongoing or planned activities may not be successful and could result in further losses. The Company may seek to increase liquidity and capital resources by one or more of the following which may include, but are not limited to: the sale of assets and/or businesses, obtaining financing through the issuance of equity, debt, or convertible securities; and working to increase revenue growth through sales. There is no guarantee that the Company will be able to obtain capital when needed on terms it deems as acceptable, or at all.
Segments	Segments The Company’s chief operating decision-maker is its Chief Executive Officer who makes resource allocation decisions and assesses performance based on financial information presented on as operating segments. The Company has identified two operating segments as reportable segments. See Note 15 for more information regarding the Company’s reportable segments.
Noncontrolling Interests	Noncontrolling Interests The Company recognizes any noncontrolling interest as a separate line item in equity in the condensed consolidated financial statements. A noncontrolling interest represents the portion of equity ownership in a less-than-wholly owned subsidiary not attributable to the Company. Generally, any interest that holds less than 50% of the outstanding voting shares is deemed to be a noncontrolling interest; however, there are other factors, such as decision-making rights, that are considered as well. The Company includes the amount of net income (loss) attributable to noncontrolling interests in consolidated net income (loss) on the face of the condensed consolidated statements of operations. The Company provides in the condensed consolidated statements of stockholders’ equity a reconciliation at the beginning and the end of the period of the carrying amount of total equity, equity attributable to the parent, and equity attributable to the noncontrolling interest that separately discloses: (1) Net income or loss; (2) transactions with owners acting in their capacity as owners, showing separately contributions from and distributions to owners; and (3) each component of other income or loss.
Basic and Diluted Net Income (Loss) Per Common Share	Basic and Diluted Net Income (Loss) per Common Share Basic net income (loss) per common share is computed by dividing income (loss) attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share is computed by dividing the income (loss) attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options and warrants, outstanding during the period. Basic and diluted net income (loss) per share is computed using the weighted average number of shares of common stock outstanding during the period. Common stock equivalents (using the treasury stock or “if converted” method) from deferred acquisition obligations, convertible note payable, stock options, unvested restricted stock units (“RSUs”) and warrants were 5,838,230 and 10,106,391 at March 31, 2019 and 2018, respectively, and, except for the three months ended March 31, 2019, are excluded from the calculation of diluted net (loss) per share for the periods presented, because the effect is anti-dilutive. Included in the basic and diluted net income (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, 2019 and 2018 was 270,783 and 152,790, respectively. The following table shows the computation of basic net income (loss) per share of common stock for the three March 31, 2019 and 2018: For the For the Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Numerator – net income (loss) attributable to Harrow Health, Inc. $ 11,358 $ (3,513 ) Denominator – weighted average number of shares outstanding, basic 24,841,386 20,949,199 Net income (loss) per share, basic $ 0.46 $ (0.17 ) For three months ended March 31, 2019, the Company had net income. As a result, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during those periods. Diluted common equivalent shares for the three months ended March 31, 2019, consisted of the following: March 31, 2019 Diluted shares related to: Warrants 1,067,808 Stock options 680,501 Dilutive common equivalent shares 1,748,309 The following table shows the computation of diluted net income (loss) per share of common stock for the three months ended March 31, 2019 and 2018: For the For the Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Numerator – net income (loss) attributable to Harrow Health. Inc. $ 11,358 $ (3,513 ) Denominator – weighted average number of shares outstanding, basic 24,841,386 20,949,199 Dilutive common equivalent shares 1,748,309 - Number of shares used for diluted earnings per share computation 26,589,695 20,949,199 Net income (loss) per share, diluted $ 0.43 $ (0.17 )
Investment in Eton Pharmaceuticals, Inc. - Related Party	Investment in Eton Pharmaceuticals, Inc. – Related Party The Company owns 3,500,000 shares of Eton common stock, which represents approximately 19.86% of the equity and voting interests of Eton as of March 31, 2019. At March 31, 2019, the fair market value of Eton’s common stock was $8.00 per share, the closing share price of Eton common stock on March 29, 2019, the last trading day of the period ended March 31, 2019. In accordance with the Accounting Standards Update (“ASU”) 2016-01, Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities In November 2018, the Company entered into a lock-up agreement, that prohibits the sale of any of its Eton common stock until November 2019, without the approval of National Securities Corporation. Mark Baum, the Company’s Chief Executive Officer, is a member of the board of directors of Eton.
Investment in Melt Pharmaceuticals, Inc. - Related Party	Investment in Melt Pharmaceuticals, Inc. – Related Party In April 2018, the Company formed Melt as a wholly owned subsidiary. In January and March of 2019, Melt entered into definitive stock purchase agreements (the “Melt Series A Preferred Stock Agreement”) with certain investors and closed on the purchase and sale of Melt’s Series A Preferred Stock (the “Melt Series A Stock”), totaling approximately $11,400 of proceeds (collectively the “Melt Series A Round”) at a purchase price of $5.00 per share. As a result, the Company lost voting and ownership control of Melt and ceased consolidating Melt’s financial statements. In connection with the Melt Series A Preferred Stock Agreement, Melt also entered into a Registration Rights Agreement and agreed to use commercially reasonable efforts to file, or confidentially submit, a registration statement on Form S-1 with the United States Securities and Exchange Commission by September 30, 2020 relating to an initial public offering of its common stock. At the time of deconsolidation, the Company recorded a gain of $5,810 and adjusted the carrying value in Melt to reflect the increased valuation of Melt and the Company’s new ownership interest in accordance with Accounting Standard Codification (“ASC”) 810-10-40-4(c), Consolidation The Company owns 3,500,000 common shares (which is approximately 44% of the equity interest as of March 31, 2019) of Melt and uses the equity method of accounting for this investment, as management has determined that the Company has the ability to exercise significant influence over the operating and financial decisions of Melt. Under this method, the Company recognizes earnings and losses of Melt in its consolidated financial statements and adjusts the carrying amount of its investment in Melt accordingly. The Company’s share of earnings and losses are based on the Company’s ownership interest of Melt. Any intra-entity profits and losses are eliminated. During the three months ended March 31, 2019, the Company recorded equity in net loss of Melt of $285. As of March 31, 2019, the carrying value of the Company’s investment in Melt was $5,525. See Note 4 for more information and related party disclosure regarding Melt.
Investment in Surface Pharmaceuticals, Inc. - Related Party	Investment in Surface Pharmaceuticals, Inc. – Related Party In April 2017, the Company formed Surface as a wholly owned subsidiary. In May and July 2018, Surface entered into and closed on a definitive stock purchase agreement with an institutional investor for the purchase of Surface’s Series A Preferred Stock (the “Surface Series A Stock”) that resulted in total proceeds to Surface of approximately $21,000. At the time of the first closing in May 2018, the Company lost voting and ownership control of Surface and it ceased consolidating Surface’s financial statements. The Surface Series A Stock (i) was issued at a purchase price of $3.30 per share; (ii) will vote together with the common stock and all other shares of stock of Surface having general voting power; (iii) will be entitled to the number of votes equal to the number of shares of preferred stock held; (iv) will hold liquidation preference over all other equity interests in Surface; and (v) will have mandatory conversion requirements into Surface common stock upon events including an underwritten initial public offering (“IPO”) of Surface common stock or similar transaction. At the time of deconsolidation, the Company recorded a gain of $5,320 and adjusted the carrying value in Surface to reflect the increased valuation of Surface and the Company’s new ownership interest in accordance with ASC 810-10-40-4(c), Consolidation The Company owns 3,500,000 common shares (which is approximately 30% of the equity interest as of March 31, 2019) of Surface and uses the equity method of accounting for this investment, as management has determined that the Company has the ability to exercise significant influence over the operating and financial decisions of Surface. Under this method, the Company recognizes earnings and losses of Surface in its consolidated financial statements and adjusts the carrying amount of its investment in Surface accordingly. The Company’s share of earnings and losses are based on the Company’s ownership interest of Surface. Any intra-entity profits and losses are eliminated. During the three months ended March 31, 2019, the Company recorded equity in net loss of Surface of $243. As of March 31, 2019, the carrying value of the Company’s investment in Surface was $4,704. See Note 5 for more information and related party disclosure regarding Surface.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In February 2016, the FASB issued new lease accounting guidance in ASU No. 2016-02, Leases
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In January 2017, the FASB issued ASU 2017-04, Intangibles-Goodwill and Other

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Schedule of Basic Earnings Per Common Share	The following table shows the computation of basic net income (loss) per share of common stock for the three March 31, 2019 and 2018: For the For the Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Numerator – net income (loss) attributable to Harrow Health, Inc. $ 11,358 $ (3,513 ) Denominator – weighted average number of shares outstanding, basic 24,841,386 20,949,199 Net income (loss) per share, basic $ 0.46 $ (0.17 )
Schedule of Diluted Common Equivalent Shares	For three months ended March 31, 2019, the Company had net income. As a result, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during those periods. Diluted common equivalent shares for the three months ended March 31, 2019, consisted of the following: March 31, 2019 Diluted shares related to: Warrants 1,067,808 Stock options 680,501 Dilutive common equivalent shares 1,748,309
Schedule of Diluted Earnings Per Common Share	The following table shows the computation of diluted net income (loss) per share of common stock for the three months ended March 31, 2019 and 2018: For the For the Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Numerator – net income (loss) attributable to Harrow Health. Inc. $ 11,358 $ (3,513 ) Denominator – weighted average number of shares outstanding, basic 24,841,386 20,949,199 Dilutive common equivalent shares 1,748,309 - Number of shares used for diluted earnings per share computation 26,589,695 20,949,199 Net income (loss) per share, diluted $ 0.43 $ (0.17 )

Revenues (Tables)

Revenues (Tables)	3 Months Ended
	Mar. 31, 2019
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregated Revenue	Revenue disaggregated by revenue source for the three months ended March 31, 2019 and 2018, consists of the following: For the Three months ended March 31, 2019 2018 Product sales, net $ 12,283 $ 8,855 License revenues 7 10 Total revenues $ 12,290 $ 8,865

Investment in Melt Pharmaceut_2

Investment in Melt Pharmaceuticals, Inc. and Agreements - Related Party Transactions (Tables) - Melt Pharmaceuticals [Member]	3 Months Ended
	Mar. 31, 2019
Schedule of Condensed Income Statement	The unaudited condensed results of operations information of Melt is summarized below: For the Three months ended March 31, 2019 Revenues, net $ - Loss from operations 647 Net loss $ (647 )
Schedule of Condensed Balance Sheet	The unaudited condensed balance sheet information of Melt is summarized below: March 31, 2019 Current assets $ 10,269 Non current assets 2 Total assets $ 10,271 Total liabilities $ 950 Total preferred stock and stockholders’ equity 9,321 Total liabilities and stockholders’ equity $ 10,271

Investment in Surface Pharmac_2

Investment in Surface Pharmaceuticals, Inc. and Agreements - Related Party Transactions (Tables) - Surface Pharmaceuticals Inc [Member]	3 Months Ended
	Mar. 31, 2019
Schedule of Condensed Income Statement	The unaudited condensed results of operations information of Surface is summarized below: For the Three Months Ended March 31, 2019 Revenues, net $ - Loss from operations 812 Net loss $ (812 )
Schedule of Condensed Balance Sheet	The unaudited condensed balance sheet information of Surface is summarized below: March 31, 2019 Current assets $ 18,742 Non current assets 49 Total assets $ 18,791 Total liabilities $ 396 Total stockholders’ equity 18,395 Total liabilities and stockholders’ equity $ 18,791

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2019
Inventory Disclosure [Abstract]
Schedule of Inventories	The composition of inventories as of March 31, 2019 and December 31, 2018 was as follows: March 31, December 31, 2019 2018 Raw materials $ 1,499 $ 1,119 Work in progress 215 6 Finished goods 674 709 Total inventories $ 2,388 $ 1,834

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	3 Months Ended
	Mar. 31, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consisted of the following: March 31, December 31, 2019 2018 Prepaid insurance $ 175 $ 328 Other prepaid expenses 618 334 Receivable due from Surface 50 50 Receivable due from Melt 677 - Deposits and other current assets 138 125 Total prepaid expenses and other current assets $ 1,658 $ 837

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment consisted of the following: March 31, December 31, 2019 2018 Property, plant and equipment, net: Computer software and hardware $ 1,674 $ 1,662 Furniture and equipment 381 397 Lab and pharmacy equipment 3,356 3,184 Leasehold improvements 5,585 5,496 10,996 10,739 Accumulated depreciation and amortization (4,754 ) (4,364 ) $ 6,242 $ 6,375

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	The Company’s intangible assets at March 31, 2019 consisted of the following: Amortization periods Accumulated Net (in years) Cost amortization Impairment Carrying value Patents 17-19 years $ 862 $ (53 ) $ - $ 809 Licenses 20 years 50 (4 ) - 46 Trademarks Indefinite 327 - - 327 Customer relationships 3-15 years 2,998 (1,064 ) (15 ) 1,919 Trade name 5 years 16 (15 ) (1 ) - Non-competition clause 3-4 years 294 (274 ) (20 ) - State pharmacy licenses 25 years 45 (6 ) (28 ) 11 $ 4,592 $ (1,416 ) $ (64 ) $ 3,112
Schedule of Amortization Expenses for Intangible Assets	Amortization expense for intangible assets for the three months ended March 31, 2019 was as follows: For the For the Three Months Ended Three Months Ended March 31, March 31, 2019 2018 Patents $ 4 $ 7 Licenses 4 - Customer relationships 51 50 Trade name 2 2 Non-competition clause - 1 State pharmacy licenses 1 - $ 62 $ 60
Schedule of Estimated Future Amortization Expense	Estimated future amortization expense for the Company’s intangible assets at March 31, 2019 is as follows: Remainder of 2019 $ 188 2020 247 2021 247 2022 247 2023 247 Thereafter 1,936 $ 3,112

Accounts Payable and Accrued _2

Accounts Payable and Accrued Expenses (Tables)	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Expenses	Accounts payable and accrued expenses consisted of the following: March 31, December 31, 2019 2018 Accounts payable $ 5,326 $ 5,606 Accrued litigation settlement (see Note 14) 640 - Deferred rent - 388 Accrued interest 177 256 Accrued exit fee for note payable 800 800 Total accounts payable and accrued expenses 6,943 7,050 Less: Current portion (6,143 ) (6,250 ) Non-current total accrued expenses $ 800 $ 800

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Summary of Future Minimum Payments	At March 31, 2019, future minimum payments under the Company’s note payable were as follows: Amount Remainder of 2019 $ 3,721 2020 4,402 2021 4,033 2022 7,411 Total minimum payments 19,567 Less: amount representing interest (4,317 ) Notes payable, gross 15,250 Less: unamortized discount (1,347 ) 13,903 Less: current portion, net of unamortized discount (2,552 ) Note payable, net of current portion and unamortized debt discount $ 11,351

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Schedule of Future Lease Payment Under Operating Leases	Future lease payments under operating leases as of March 31, 2019 were as follows : Operating Leases Remainder of 2019 $ 681 2020 930 2021 809 2022 824 2023 843 Thereafter 5,304 Total minimum lease payments 9,391 Less: amount representing interest payments (2,797 ) Total operating lease liabilities 6,594 Less: current portion, operating lease liabilities (511 ) Operating lease liabilities, net of current portion $ 6,083
Schedule of Future Lease Payment Under Finance Lease	Future lease payments under non-cancelable finance leases as of March 31, 2019 were as follows : Finance Leases Remainder of 2019 $ 565 2020 9 2021 9 2022 9 2023 10 Total minimum lease payments 602 Less: amount representing interest payments (11 ) Present value of future minimum lease payments 591 Less: unamortized discount (6 ) 585 Less: current portion, net of unamortized discount (553 ) Finance lease obligation, net of current portion $ 32
Schedule of Future Minimum Lease Payments Under Operating Lease and Finance Lease	Future minimum lease payments under operating leases and future minimum finance lease payments as of December 31, 2018 were as follows (in thousands): Finance Leases Operating Leases 2019 $ 751 $ 797 2020 - 857 2021 - 742 2022 - 320 2023 - 330 Thereafter - 196 $ 751 $ 3,242 Less: Amounts representing interest (15 ) Less: Amounts representing unamortized discount (16 ) Total obligation under capital leases 720 Less: Current portion of capital leases (720 ) Long term capital lease obligation $ -

Stockholders' Equity and Stoc_2

Stockholders' Equity and Stock-based Compensation (Tables)	3 Months Ended
	Mar. 31, 2019
Equity [Abstract]
Schedule of Stock Option Plan Activity	A summary of stock option activity under the Plans for the three months ended March 31, 2019 is as follows: Number of shares Weighted Avg. Exercise Price Weighted Avg. Remaining Contractual Life Aggregate Intrinsic Value Options outstanding - January 1, 2019 2,482,009 $ 5.10 Options granted 291,000 $ 6.30 Options exercised - $ - Options cancelled/forfeit (44,287 ) $ 6.24 Options outstanding - March 31, 2019 2,728,722 $ 5.21 5.76 $ 5,994 Options exercisable 1,398,665 $ 4.74 6.02 $ 3,763 Options vested and expected to vest 2,604,215 $ 5.17 5.78 $ 5,815
Schedule of Fair Value Assumptions	The table below illustrates the fair value per share determined by the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees: 2019 Weighted-average fair value of options granted $ 3.71 Expected terms (in years) 5.8 - 6.1 Expected volatility 64% - 67 % Risk-free interest rate 2.54% - 2.68 % Dividend yield -
Schedule of Stock Option Outstanding and Exercisable	The following table summarizes information about stock options outstanding and exercisable at March 31, 2019: Options Outstanding Options Exercisable Weighted Average Remaining Weighted Weighted Range of Contractual Average Average Exercise Number Life in Exercise Number Exercise Prices Outstanding Years Price Exercisable Price $1.47 - $2.60 828,748 7.48 $ 2.04 479,534 $ 2.13 $2.76 - $4.22 535,871 6.73 $ 3.96 449,399 $ 3.98 $5.61 - $6.30 390,350 8.47 $ 6.21 98,096 $ 5.97 $6.64 - $8.99 968,723 2.69 $ 8.00 366,606 $ 8.24 $42.80 5,030 1.37 $ 42.80 5,030 $ 42.80 $1.47 - $42.80 2,728,722 5.76 $ 5.21 1,398,665 $ 4.74
Schedule of Restricted Stock Units Activity	A summary of the Company’s RSU activity and related information for the three months ended March 31, 2019 is as follows: Number of RSUs Weighted Average Grant Date Fair Value RSUs unvested - January 1, 2019 1,275,680 $ 2.16 RSUs granted 135,000 $ 6.30 RSUs vested (34,090 ) $ 2.20 RSUs cancelled/forfeit - RSUs unvested at March 31, 2019 1,376,590 $ 2.56
Schedule of Warrants Activity	A summary of warrant activity for the three months ended March 31, 2019 is as follows: Number of Shares Subject to Warrants Outstanding Weighted Avg. Exercise Price Warrants outstanding - January 1, 2019 2,206,973 $ 1.91 Granted - Exercised (474,055 ) 1.79 Expired - Warrants outstanding and exercisable - March 31, 2019 1,732,918 $ 1.94 Weighted average remaining contractual life of the outstanding warrants in years - March 31, 2019 2.79
Schedule of Warrants Outstanding and Warrants Exercisable	A list of the warrants outstanding as of March 31, 2019 is included in the following table: Warrants Outstanding and Exercisable Warrants Exercise Expiration Warrant Series Issue Date Outstanding Price Date Lender warrants 5/11/2015 125,000 $ 1.79 5/11/2025 Settlement warrants 8/16/2016 40,000 $ 3.75 8/16/2021 PIPE investor and placement agent warrants 12/27/2016 952,532 $ 1.79 12/27/2019 Lender warrants 7/19/2017 615,386 $ 2.08 7/19/2024 1,732,918 $ 1.94
Schedule of Stock Based Compensation Granted to Employees Directors Consultants	The Company recorded stock-based compensation related to equity instruments granted to employees, directors and consultants as follows: For the For the Three Months Ended Three Months Ended March 31, 2019 March 31, 2018 Employees - selling, general and administrative $ 638 593 Directors - selling, general and administrative 75 50 Consultants - selling, general and administrative 75 108 Total $ 788 $ 751

Segment Information and Conce_2

Segment Information and Concentrations (Table) (USD $)	3 Months Ended
	Mar. 31, 2019
Segment Information And Concentrations Table
Schedule of Operating Segment	Segment net revenues, segment operating expenses and segment contribution information consisted of the following for the three months ended March 31, 2019: For the Three Months Ended March 31, 2019 Pharmaceutical Pharmaceutical Compounding Drug Development Total Net revenues $ 12,290 $ - $ 12,290 Cost of sales (3,898 ) - (3,898 ) Gross profit 8,392 - 8,392 Operating expenses: Selling, general and administrative 5,715 43 5,758 Research and development 125 136 261 Segment contribution 2,552 (179 ) 2,373 Corporate, selling, general and administrative 2,719 Research and development 144 Amortization of intangible assets 66 Operating loss $ (556 )

Description of Business and B_2

Description of Business and Basis of Presentation (Details Narrative) - shares	1 Months Ended	3 Months Ended
	Feb. 28, 2019	Mar. 31, 2019
Voting rights, description		More than 50% of the voting rights
Parent Company [Member]
Ownership percentage		72.00%
Elle Pharmaceutical, LLC [Member]
Number of shares issued	1,000,000
Ownership percentage		28.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details Narrative) $ / shares in Units, $ in Thousands	1 Months Ended				3 Months Ended
	Mar. 31, 2019USD ($)$ / sharesshares	Jan. 31, 2019USD ($)$ / shares	Jul. 31, 2018USD ($)	May 31, 2018USD ($)	Mar. 31, 2019USD ($)Segment$ / sharesshares	Mar. 31, 2018USD ($)shares	Jan. 02, 2019USD ($)	Dec. 31, 2018USD ($)	Jun. 30, 2018$ / shares
Loss from operations					$ (556)	$ (1,781)
Accumulated deficit	$ (62,853)				(62,853)			$ (74,211)
Net cash used in operating activities					(1,476)	$ (965)
Cash resources and restricted investments, marketable securities	4,265				$ 4,265
Number of segments | Segment					2
Non controlling interest description					Generally, any interest that holds less than 50% of the outstanding voting shares is deemed to be a noncontrolling interest
Antidilutive securities | shares					5,838,230	10,106,391
Right of use asset	6,195				$ 6,195		$ 6,325
Lease liability	$ 6,594				$ 6,594		$ 6,712
Melt Series A Stock [Member]
Stock price per shares | $ / shares	$ 5	$ 5			$ 5
Proceeds from issuance of preferred stock	$ 11,400	$ 11,400
Surface Series A Stock [Member]
Proceeds from issuance of preferred stock			$ 21,000	$ 21,000
Eton Pharmaceuticals, Inc. [Member]
Number of shares owned | shares	3,500,000				3,500,000
Stock price per shares | $ / shares	$ 8				$ 8
Ownership percentage	19.86%				19.86%
Gain on investment					$ 6,580
Fair market value of investments	$ 28,000				$ 28,000
Melt Pharmaceuticals, Inc. [Member]
Number of shares owned | shares	3,500,000				3,500,000
Ownership percentage	44.00%				44.00%
Gain on deconsolidation amount					$ 5,810
Net income (loss)					285
Carrying value of investments	$ 5,525				5,525
Surface Pharmaceuticals Inc [Member]
Loss from operations					$ 812
Number of shares owned | shares	3,500,000				3,500,000
Stock price per shares | $ / shares									$ 3.30
Ownership percentage	30.00%				30.00%
Gain on deconsolidation amount					$ 5,320
Net income (loss)					243
Carrying value of investments	$ 4,704				$ 4,704
Restricted Stock Units [Member]
Number of shares vested during the period | shares					270,783	152,790

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Basic Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Accounting Policies [Abstract]
Net income (loss) attributable to Harrow Health, Inc.	$ 11,358	$ (3,513)
Denominator – weighted average number of shares outstanding, basic	24,841,386	20,949,199
Net income (loss) per share, basic	$ 0.46	$ (0.17)

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Diluted Common Equivalent Shares (Details)	3 Months Ended
	Mar. 31, 2019shares
Dilutive common equivalent shares	1,748,309
Stock Option [Member]
Dilutive common equivalent shares	680,501
Warrant [Member]
Dilutive common equivalent shares	1,067,808

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Schedule of Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Accounting Policies [Abstract]
Net income (loss) attributable to Harrow Health, Inc.	$ 11,358	$ (3,513)
Denominator – weighted average number of shares outstanding, basic	24,841,386	20,949,199
Dilutive common equivalent shares	1,748,309
Number of shares used for diluted earnings per share computation	26,589,695	20,949,199
Net income (loss) per share, diluted	$ 0.43	$ (0.17)

Revenues (Details Narrative)

Revenues (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Deferred revenue and customer deposits	$ 359	$ 119

Revenue - Schedule of Disaggreg

Revenue - Schedule of Disaggregated Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Total Revenues	$ 12,290	$ 8,865
Product Sales, Net [Member]
Total Revenues	12,283	8,855
License Revenues [Member]
Total Revenues	$ 7	$ 10

Investment in Melt Pharmaceut_3

Investment in Melt Pharmaceuticals, Inc. and Agreements - Related Party Transactions (Details Narrative) - Melt Pharmaceuticals, Inc. [Member] - USD ($) $ in Thousands	1 Months Ended
	Feb. 28, 2019	Dec. 31, 2018	Mar. 31, 2019
Royalty payment percentage on net sales		8.00%
Management Services Agreement [Member]
Administrative expenses	$ 10
Reimbursable expenses due			$ 677

Investment in Melt Pharmaceut_4

Investment in Melt Pharmaceuticals, Inc. and Agreements - Related Party Transactions - Schedule of Condensed Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues, net	$ 12,290	$ 8,865
Loss from operations	(556)	(1,781)
Net income (loss)	11,358	$ (3,513)
Melt Pharmaceuticals, Inc. [Member] | Management Services Agreement [Member]
Revenues, net
Loss from operations	647
Net income (loss)	$ (647)

Investment in Melt Pharmaceut_5

Investment in Melt Pharmaceuticals, Inc. and Agreements - Related Party Transactions - Schedule of Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets	$ 38,505	$ 32,843
Total assets	66,510	49,451
Total liabilities	29,476	24,700
Total stockholders' equity	37,059	24,751	$ 83	$ 2,615
Total liabilities and stockholders' equity	66,510	$ 49,451
Melt Pharmaceuticals, Inc. [Member]
Current assets	10,269
Non current assets	2
Total assets	10,271
Total liabilities	950
Total stockholders' equity	9,321
Total liabilities and stockholders' equity	$ 10,271

Investment in Surface Pharmac_3

Investment in Surface Pharmaceuticals, Inc. and Agreements - Related Party Transactions (Details Narrative) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Jan. 31, 2018	Mar. 31, 2019
Surface Pharmaceuticals Inc [Member]
Number of shares owned		3,500,000
Ownership percentage		30.00%
Surface Pharmaceuticals Inc [Member] | Dr. Lindstrom [Member]
Royalty payment percentage on net sales		3.00%
Surface License Agreements [Member]
Royalty payment description		Surface is required to make royalty payments to the Company of four to six percent (4%-6%) of net sales of the Surface Products while any patent rights remain outstanding.
Management Services Agreement [Member] | Surface Pharmaceuticals Inc [Member]
Administrative expenses	$ 10
Reimbursable expenses due		$ 50

Investment in Surface Pharmac_4

Investment in Surface Pharmaceuticals, Inc. and Agreements - Related Party Transactions - Schedule of Condensed Income Statement (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues, net	$ 12,290	$ 8,865
Loss from operations	(556)	(1,781)
Net income (loss)	11,358	$ (3,513)
Surface Pharmaceuticals Inc [Member]
Revenues, net
Loss from operations	812
Net income (loss)	$ (812)

Investment in Surface Pharmac_5

Investment in Surface Pharmaceuticals, Inc. and Agreements - Related Party Transactions - Schedule of Condensed Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Mar. 31, 2018	Dec. 31, 2017
Current assets	$ 38,505	$ 32,843
Total assets	66,510	49,451
Total liabilities	29,476	24,700
Total stockholders' equity	37,059	24,751	$ 83	$ 2,615
Total liabilities and stockholders' equity	66,510	$ 49,451
Surface Pharmaceuticals Inc [Member]
Current assets	18,742
Non current assets	49
Total assets	18,791
Total liabilities	396
Total stockholders' equity	18,395
Total liabilities and stockholders' equity	$ 18,791

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials	$ 1,499	$ 1,119
Work in progress	215	6
Finished goods	674	709
Total inventories	$ 2,388	$ 1,834

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Prepaid insurance	$ 175	$ 328
Other prepaid expenses	618	334
Deposits and other current assets	138	125
Total prepaid expenses and other current assets	1,658	837
Surface Pharmaceuticals Inc [Member]
Receivable due from related party	50	50
Melt Pharmaceuticals, Inc. [Member]
Receivable due from related party	$ 677

Property, Plant and Equipment_2

Property, Plant and Equipment (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation and amortization of property, plant and equipment	$ 390	$ 399

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Computer software and hardware	$ 1,674	$ 1,662
Furniture and equipment	381	397
Lab and pharmacy equipment	3,356	3,184
Leasehold improvements	5,585	5,496
Property, plant and equipment, gross	10,996	10,739
Accumulated depreciation and amortization	(4,754)	(4,364)
Property, plant and equipment, Net	$ 6,242	$ 6,375

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Schedule of Intangible Assets (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Cost	$ 4,592
Accumulated amortization	(1,416)
Impairment	(64)
Net Carrying value	3,112
Patents [Member]
Cost	862
Accumulated amortization	(53)
Impairment
Net Carrying value	$ 809
Patents [Member] | Minimum [Member]
Amortization periods (in years)	17 years
Patents [Member] | Maximum [Member]
Amortization periods (in years)	19 years
Licenses [Member]
Amortization periods (in years)	20 years
Cost	$ 50
Accumulated amortization	(4)
Impairment
Net Carrying value	$ 46
Trademarks [Member]
Amortization periods description	Indefinite
Cost	$ 327
Accumulated amortization
Impairment
Net Carrying value	327
Customer Relationships [Member]
Cost	2,998
Accumulated amortization	(1,064)
Impairment	(15)
Net Carrying value	$ 1,919
Customer Relationships [Member] | Minimum [Member]
Amortization periods (in years)	3 years
Customer Relationships [Member] | Maximum [Member]
Amortization periods (in years)	15 years
Trade Name [Member]
Amortization periods (in years)	5 years
Cost	$ 16
Accumulated amortization	(15)
Impairment	(1)
Net Carrying value	2
Non-Competition Clause [Member]
Cost	294
Accumulated amortization	(274)
Impairment	(20)
Net Carrying value
Non-Competition Clause [Member] | Minimum [Member]
Amortization periods (in years)	3 years
Non-Competition Clause [Member] | Maximum [Member]
Amortization periods (in years)	4 years
State Pharmacy Licenses [Member]
Amortization periods (in years)	25 years
Cost	$ 45
Accumulated amortization	(6)
Impairment	(28)
Net Carrying value	$ 11

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Schedule of Amortization Expenses for Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Amortization of intangible assets	$ 62	$ 60
Patents [Member]
Amortization of intangible assets	4	7
Licenses [Member]
Amortization of intangible assets	4
Customer Relationships [Member]
Amortization of intangible assets	51	50
Trade Name [Member]
Amortization of intangible assets	2	2
Non-Competition Clause [Member]
Amortization of intangible assets		1
State Pharmacy Licenses [Member]
Amortization of intangible assets	$ 1

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Schedule of Estimated Future Amortization Expense (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2019	$ 188
2020	247
2021	247
2022	247
2023	247
Thereafter	1,936
Intangible assets	$ 3,112	$ 3,059

Accounts Payable and Accrued _3

Accounts Payable and Accrued Expenses - Schedule of Accounts Payable and Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Accounts payable	$ 5,326	$ 5,606
Accrued litigation settlement (see Note 14)	640
Deferred rent		388
Accrued interest	177	256
Accrued exit fee for note payable	800	800
Total accounts payable and accrued expenses	6,943	7,050
Less: Current portion	(6,143)	(6,250)
Non-current total accrued expenses	$ 800	$ 800

Debt (Details Narrative)

Debt (Details Narrative) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
Amortization of debt discount	$ 10
Notes Payable [Member]
Amortization of debt discount	$ 125

Debt - Summary of Future Minimu

Debt - Summary of Future Minimum Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Less: unamortized discount	$ (6)
Less: current portion, net of unamortized discount	(2,552)	$ (2,529)
Note payable, net of current portion and unamortized debt discount	11,351	$ 11,999
Note Payable [Member]
Remainder of 2019	3,721
2020	4,402
2021	4,033
2022	7,411
Total minimum payments	19,567
Less: amount representing interest	(4,317)
Notes payable, gross	15,250
Less: unamortized discount	(1,347)
Notes payable	13,903
Less: current portion, net of unamortized discount	(2,552)
Note payable, net of current portion and unamortized debt discount	$ 11,351

Leases (Details Narrative)

Leases (Details Narrative) $ in Thousands	Jan. 02, 2019USD ($)ft²	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2018USD ($)
Lease term description		The Company has elected to not recognize right-of-use assets and lease liabilities arising from short-term leases, which are leases that, at the commencement date, have a lease term of 12 months or less and do not include an option to purchase the underlying asset that the lessee is reasonably certain to exercise.
Operating lease percentage		6.36%
Operating weighted average remaining term		12 years 18 days
Operating lease right use of assets	$ 6,325	$ 6,195
Decrease in accounts payable and accrued expenses	388	158	$ 106
Operating lease liability	$ 6,712	6,594
Cash paid in operating lease liability		223
Operating lease expense		234
Debt discount amortization		10
Depreciation expenses		73
Cash paid for interest expenses		$ 11
Finance Leases [Member]
Operating lease percentage		9.82%
Operating weighted average remaining term		9 months 25 days
San Diego [Member]
Operating lease space | ft²	10,200
Operating lease expires date	Dec. 31, 2021
Lease term	5 years
Irvine [Member]
Operating lease space | ft²	4,500
Operating lease expires date	Dec. 31, 2020
Irvine [Member] | Minimum [Member]
Lease term	2 years
Irvine [Member] | Maximum [Member]
Lease term	5 years
Ledgewood [Member]
Operating lease space | ft²	25,000
Operating lease expires date	Jul. 31, 2024
Ledgewood [Member] | Minimum [Member]
Lease term	2 years
Ledgewood [Member] | Maximum [Member]
Lease term	5 years

Leases - Schedule of Future Lea

Leases - Schedule of Future Lease Payment Under Operating Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Jan. 02, 2019	Dec. 31, 2018
Leases [Abstract]
Remainder of 2019	$ 681
2020	930
2021	809
2022	824
2023	843
Thereafter	5,304
Total minimum lease payments	9,391
Less: amount representing interest payments	(2,797)
Total operating lease liabilities	6,594	$ 6,712
Less: current portion, operating lease liabilities	511
Operating lease liabilities, net of current portion	$ 6,083

Leases - Schedule of Future L_2

Leases - Schedule of Future Lease Payment Under Finance Lease (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Remainder of 2019	$ 565
2020	9
2021	9
2022	9
2023	10
Total minimum lease payments	602
Less: amount representing interest payments	(11)
Present value of future minimum lease payment	591
Less: unamortized discount	(6)
Present value of future net minimum lease payments	585
Less: current portion, net of unamortized discount	(553)
Finance lease obligation, net of current portion	$ 32

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments Under Operating Lease and Finance Lease (Details) - USD ($)	Mar. 31, 2019	Jan. 02, 2019	Dec. 31, 2018
Financing lease payment	$ 602,000
Total obligation under capital leases	6,594,000	$ 6,712,000
Financing Lease [Member]
2019	751
2020
2021
2022
2023
Thereafter
Financing lease payment	751
Less: Amounts representing interest	(15)
Less: Amounts representing unamortized discount	(16)
Total obligation under capital leases	720
Less: Current portion of capital leases	(720)
Long term capital lease obligation
Operating Lease [Member]
2019	797
2020	857
2021	742
2022	320
2023	330
Thereafter	196
Operating lease payment	$ 3,242

Stockholders' Equity and Stoc_3

Stockholders' Equity and Stock-based Compensation (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended
	Feb. 28, 2019	Mar. 31, 2019	Mar. 31, 2018
Shares issued of common stock, shares		15,000
Commission expense		$ 75
Stock-based compensation		$ 713	$ 751
Mayfield Pharmaceuticals, Inc. [Member]
Number of shares issued for acquisition	1,000,000
Ownership percentage	72.00%
2017 Incentive Stock and Awards Plan [Member]
Maximum number of common stock issuance under the plan		2,000,000
2017 Plan [Member]
Number of shares issued		1,146,640
Restricted Stock [Member]
Shares issued of common stock, shares		34,090
Stock Option Plan [Member]
Closing price of common stock price per share		$ 4.98
Forfeiture factor, percentage		10.00%
Unrecognized compensation expense related to unvested stock options granted under the plan		$ 3,513
Expense expected to recognize over the weighted-average remaining vesting period		1 year 3 months 19 days
Stock-based compensation		$ 283
Stock Option Plan [Member] | Employees [Member]
Stock options granted with exercise price contractual terms		10 years
Stock options granted vesting terms		Vesting terms for options granted to employees and consultants during the three months ended March 31, 2019 typically included one of the following vesting schedules: 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; and 100% of the shares subject to the option vest on a quarterly basis in equal installments over three years. Certain option awards provide for accelerated vesting if there is a change in control (as defined in the Plan) and in the event of certain modifications to the option award agreement.
Restricted Stock Units [Member]
Shares issued of common stock, shares		135,000
Fair market value of restricted shares		$ 851
Unvested RSUs [Member]
Unrecognized compensation expense related to unvested stock options granted under the plan		$ 1,900
Expense expected to recognize over the weighted-average remaining vesting period		3 months 19 days
Stock-based compensation		$ 430
Common Stock Warrants [Member]
Number of shares issued		273,984
Exercise of warrants, shares		384,000
Warrants exercise price		$ 1.79
Common Stock Warrants One [Member]
Number of shares issued		90,055
Exercise of warrants, shares		90,055
Warrants exercise price		$ 1.79
Number of shares issued, avlue		$ 162

Stockholders' Equity and Stoc_4

Stockholders' Equity and Stock-based Compensation - Schedule of Stock Option Plan Activity (Details) - Stock Option Plan [Member] $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)$ / sharesshares
Number of shares, Outstanding, Beginning balance | shares	2,482,009
Number of shares, Options granted | shares	291,000
Number of shares, Options exercised | shares
Number of shares, Options cancelled/forfeit | shares	(44,287)
Number of shares, Outstanding, Ending balance | shares	2,728,722
Number of shares, Options exercisable | shares	1,398,665
Number of shares, Options vested and expected to vest | shares	2,604,215
Weighted Avg. Exercise Price, Outstanding, Beginning balance | $ / shares	$ 5.10
Weighted Avg. Exercise Price, Options granted | $ / shares	6.30
Weighted Avg. Exercise Price, Options exercised | $ / shares
Weighted Avg. Exercise Price, Options cancelled/forfeit | $ / shares	6.24
Weighted Avg. Exercise Price, Outstanding, Ending balance | $ / shares	5.21
Weighted Avg. Exercise Price, Exercisable Ending Balance | $ / shares	4.74
Weighted Avg. Exercise Price, Vested and expected to vest | $ / shares	$ 5.17
Weighted Avg. Remaining Contractual Life, Options outstanding	5 years 9 months 3 days
Weighted Avg. Remaining Contractual Life, Options exercisable	6 years 7 days
Weighted Avg. Remaining Contractual Life, Options vested and expected to vest	5 years 9 months 11 days
Aggregate Intrinsic Value, Options outstanding | $	$ 5,994
Aggregate Intrinsic Value, Options exercisable | $	3,763
Aggregate Intrinsic Value, Options vested and expected to vest | $	$ 5,815

Stockholders' Equity and Stoc_5

Stockholders' Equity and Stock-based Compensation - Schedule of Fair Value Assumptions (Details) - Options Granted to Employees [Member]	3 Months Ended
	Mar. 31, 2019$ / shares
Weighted-average fair value of options granted	$ 3.71
Expected volatility, minimum	64.00%
Expected volatility, maximum	67.00%
Risk-free interest rate, minimum	2.54%
Risk-free interest rate, maximum	2.68%
Dividend yield	0.00%
Minimum [Member]
Expected terms (in years)	5 years 9 months 18 days
Maximum [Member]
Expected terms (in years)	6 years 1 month 6 days

Stockholders' Equity and Stoc_6

Stockholders' Equity and Stock-based Compensation - Schedule of Stock Option Outstanding and Exercisable (Details)	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Range of Exercise Prices, minimum	$ 1.47
Range of Exercise Prices, maximum	$ 42.80
Number of Options Outstanding | shares	2,728,722
Weighted Average Remaining Contractual Life in Years	5 years 9 months 3 days
Weighted Average Exercise Price	$ 5.21
Number Exercisable | shares	1,398,665
Weighted Average Exercisable Exercise Price	$ 4.74
Range One [Member]
Range of Exercise Prices, minimum	1.47
Range of Exercise Prices, maximum	$ 2.60
Number of Options Outstanding | shares	828,748
Weighted Average Remaining Contractual Life in Years	7 years 5 months 23 days
Weighted Average Exercise Price	$ 2.04
Number Exercisable | shares	479,534
Weighted Average Exercisable Exercise Price	$ 2.13
Range Two [Member]
Range of Exercise Prices, minimum	2.76
Range of Exercise Prices, maximum	$ 4.22
Number of Options Outstanding | shares	535,871
Weighted Average Remaining Contractual Life in Years	6 years 8 months 23 days
Weighted Average Exercise Price	$ 3.96
Number Exercisable | shares	449,399
Weighted Average Exercisable Exercise Price	$ 3.98
Range Three [Member]
Range of Exercise Prices, minimum	5.61
Range of Exercise Prices, maximum	$ 6.30
Number of Options Outstanding | shares	390,350
Weighted Average Remaining Contractual Life in Years	8 years 5 months 20 days
Weighted Average Exercise Price	$ 6.21
Number Exercisable | shares	98,096
Weighted Average Exercisable Exercise Price	$ 5.97
Range Four [Member]
Range of Exercise Prices, minimum	6.64
Range of Exercise Prices, maximum	$ 8.99
Number of Options Outstanding | shares	968,723
Weighted Average Remaining Contractual Life in Years	2 years 8 months 9 days
Weighted Average Exercise Price	$ 8
Number Exercisable | shares	366,606
Weighted Average Exercisable Exercise Price	$ 8.24
Range Five [Member]
Range of Exercise Prices, minimum	$ 42.80
Number of Options Outstanding | shares	5,030
Weighted Average Remaining Contractual Life in Years	1 year 4 months 13 days
Weighted Average Exercise Price	$ 42.80
Number Exercisable | shares	5,030
Weighted Average Exercisable Exercise Price	$ 42.80

Stockholders' Equity and Stoc_7

Stockholders' Equity and Stock-based Compensation - Schedule of Restricted Stock Units Activity (Details) - Restricted Stock Units [Member]	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Number of RSUs unvested, Outstanding, Beginning balance	1,275,680
Number of RSUs granted	135,000
Number of RSUs vested	(34,090)
Number RSUs cancelled/forfeit
Number of RSUs unvested, Outstanding, Ending balance	1,376,590
Weighted Average Grant Date Fair Value, Beginning balance | $ / shares	$ 2.16
Weighted Average Grant Date Fair Value, RSUs granted | $ / shares	6.30
Weighted Average Grant Date Fair Value, RSUs vested | $ / shares	2.20
Weighted Average Grant Date Fair Value, Ending balance | $ / shares	$ 2.56

Stockholders' Equity and Stoc_8

Stockholders' Equity and Stock-based Compensation - Schedule of Warrants Activity (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Number of Shares Warrants Outstanding, beginning balance	2,206,973
Number of Shares Warrants Outstanding, Granted
Number of Shares Warrants Outstanding, Exercised	(474,055)
Number of Shares Warrants Outstanding, Expired
Number of Shares Warrants Outstanding, ending balance	1,732,918
Weighted average remaining contractual life of the outstanding warrants in years	2 years 9 months 14 days
Weighted avg. Exercise Price, outstanding, beginning balance | $ / shares	$ 1.91
Weighted avg. Exercise Price, exercised | $ / shares	1.79
Weighted avg. Exercise Price, outstanding and exercisable, ending balance | $ / shares	$ 1.94

Stockholders' Equity and Stoc_9

Stockholders' Equity and Stock-based Compensation - Schedule of Warrants Outstanding and Exercisable (Details)	3 Months Ended
	Mar. 31, 2019$ / sharesshares
Warrant [Member]
Warrants Outstanding | shares	1,732,918
Exercise Price | $ / shares	$ 1.94
Lender Warrants [Member]
Issue Date	May 11, 2015
Warrants Outstanding | shares	125,000
Exercise Price | $ / shares	$ 1.79
Expiration Date	May 11, 2025
Settlement Warrants [Member]
Issue Date	Aug. 16, 2016
Warrants Outstanding | shares	40,000
Exercise Price | $ / shares	$ 3.75
Expiration Date	Aug. 16, 2021
PIPE Investor and Placement Agent Warrants [Member]
Issue Date	Dec. 27, 2016
Warrants Outstanding | shares	952,532
Exercise Price | $ / shares	$ 1.79
Expiration Date	Dec. 27, 2019
Lender Warrants One [Member]
Issue Date	Jul. 19, 2017
Warrants Outstanding | shares	615,386
Exercise Price | $ / shares	$ 2.08
Expiration Date	Jul. 19, 2024

Stockholders' Equity and Sto_10

Stockholders' Equity and Stock-based Compensation - Schedule of Stock Based Compensation Granted to Employees Directors Consultants (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Stock based compensation related to equity instruments granted to related parties	$ 788	$ 751
Employees [Member] | Selling, General and Administrative [Member]
Stock based compensation related to equity instruments granted to related parties	638	593
Directors [Member] | Selling, General and Administrative [Member]
Stock based compensation related to equity instruments granted to related parties	75	50
Consultants [Member] | Selling, General and Administrative [Member]
Stock based compensation related to equity instruments granted to related parties	$ 75	$ 108

Commitments and Contingencies (

Commitments and Contingencies (Details Narrative) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended		12 Months Ended
	Feb. 28, 2019	Apr. 30, 2017	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Damages in lawsuit	$ 640
Accrued expenses			$ 800		$ 800
Royalty payments			191	$ 183
Stock based payments			$ 713	$ 751
Business acquisition description			In consideration for the acquisition of the 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 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 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.
Maximum [Member]
Damages in lawsuit	$ 1,400
Settlement Agreement [Member]
Accrued expenses					640
Klarity License Agreement [Member] | Richard L. Lindstrom, M.D [Member]
Royalty payment description		The Company is required to make royalty payments to Dr. Lindstrom ranging from 3% - 6% of net sales, dependent upon the final formulation of the Klarity Product sold.
License Agreement [Member] | Dr. Lindstrom [Member]
Royalty payments			$ 22
License Agreement [Member] | Initial Payment [Member] | Richard L. Lindstrom, M.D [Member]
Royalty payments		$ 50
Net sales		100
License Agreement [Member] | Second Payment [Member] | Richard L. Lindstrom, M.D [Member]
Royalty payments		50
License Agreement [Member] | Final Payment [Member] | Richard L. Lindstrom, M.D [Member]
Royalty payments		50	15
Net sales		$ 50
Sales and Marketing Agreements [Member]
Stock based payments					$ 75
Commission expense incurred			$ 542
Sales and Marketing Agreements [Member] | Maximum [Member]
Commission payments, percentage						14.00%
Sales and Marketing Agreements [Member] | Minimum [Member]
Commission payments, percentage						10.00%

Segment Information and Conce_3

Segment Information and Concentrations (Details Narrative) - Segment	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Number of reportable segment	2
Maximum percentage of sales derived from large number of customer	10.00%	10.00%
Three Main Suppliers [Member]
Percentage of drug and chemical purchases from three main suppliers	67.00%	58.00%

Segment Information and Conce_4

Segment Information and Concentrations - Schedule of Operating Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Total revenues	$ 12,290	$ 8,865
Cost of sales	(3,898)	(4,071)
Gross profit	8,392	4,794
Selling, general and administrative	8,543	6,488
Research and development	405	87
Segment contribution	2,373
Corporate, selling, general and administrative	2,719
Amortization of intangible assets	66
Operating loss	(556)	$ (1,781)
Research and Development Expense [Member]
Research and development	144
Pharmaceutical Compounding [Member]
Total revenues	12,290
Cost of sales	(3,898)
Gross profit	8,392
Selling, general and administrative	5,715
Research and development	125
Segment contribution	2,552
Pharmaceutical Drug Development [Member]
Total revenues
Cost of sales
Gross profit
Selling, general and administrative	43
Research and development	136
Segment contribution	$ (179)

Subsequent Events (Details Narr

Subsequent Events (Details Narrative) - Subsequent Event [Member]	May 06, 2019USD ($)
Asset Purchase Agreement [Member]
Percentage of net sales	3.00%
Asset Purchase Agreement [Member] | Eton Pharmaceuticals, Inc. [Member]
Business acquisition of milestone payments	$ 1,000
Net sales	50,000
Milestone Payment [Member] | Eton Pharmaceuticals, Inc. [Member]
Business acquisition of milestone payments	100
Milestone Payment [Member] | Eton Pharmaceuticals, Inc. [Member]
Business acquisition of milestone payments	200
Milestone Payment [Member] | Eton Pharmaceuticals, Inc. [Member]
Business acquisition of milestone payments	$ 700