Harrow Health (HROW) 10-Q 11 May 21 2021 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2021	May 10, 2021
Affiliate, Collateralized Security [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2021
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-35814
Entity Registrant Name	Harrow Health, Inc.
Entity Central Index Key	0001360214
Entity Tax Identification Number	45-0567010
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	102 Woodmont Blvd.
Entity Address, Address Line Two	Suite 610
Entity Address, City or Town	Nashville
Entity Address, State or Province	TN
Entity Address, Postal Zip Code	37205
City Area Code	(615)
Local Phone Number	733-4730
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		26,582,215
Common Stock, $0.001 par value per share
Affiliate, Collateralized Security [Line Items]
Title of 12(b) Security	Common Stock, $0.001 par value per share
Trading Symbol	HROW
Security Exchange Name	NASDAQ
8.625% Senior Notes due 2026
Affiliate, Collateralized Security [Line Items]
Title of 12(b) Security	8.625% Senior Notes due 2026
Trading Symbol	HROWL
Security Exchange Name	NASDAQ

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents, including restricted cash of $200	$ 6,504	$ 4,301
Investment in Eton Pharmaceuticals	25,620	28,455
Accounts receivable, net	3,253	2,662
Inventories	4,496	3,962
Prepaid expenses and other current assets	763	751
Total current assets	40,636	40,131
Property, plant and equipment, net	4,200	4,453
Operating lease right-of-use assets	6,651	6,799
Intangible assets, net	1,912	1,939
Goodwill	332	332
TOTAL ASSETS	56,252	57,474
Current liabilities
Accounts payable and accrued expenses	5,176	3,932
Accrued payroll and related liabilities	1,631	2,315
Deferred revenue and customer deposits	3	66
Current portion of paycheck protection program loan payable		1,259
Current portion of loan payable, net of unamortized debt discount	2,659	2,639
Current portion of operating lease liabilities	597	580
Current portion of finance lease obligations	8	8
Total current liabilities	10,074	10,799
Operating lease liabilities, net of current portion	6,496	6,652
Finance lease obligations	16	17
Accrued expenses, net of current portion	800	800
Paycheck protection program loan payable, net of current portion		708
Loan payable, net of current portion and unamortized debt discount	10,996	11,670
TOTAL LIABILITIES	28,382	30,646
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 50,000,000 shares authorized, 25,983,676 and 25,749,875 shares issued and outstanding at March 31, 2021 and December 31, 2020, respectively	26	26
Additional paid-in capital	105,382	104,557
Accumulated deficit	(77,183)	(77,400)
TOTAL HARROW HEALTH STOCKHOLDERS’ EQUITY	28,225	27,183
Noncontrolling interests	(355)	(355)
TOTAL EQUITY	27,870	26,828
TOTAL LIABILITIES AND EQUITY	56,252	57,474
Surface Ophthalmics [Member]
Current assets
Investments	465	1,314
Melt Pharmaceuticals [Member]
Current assets
Investments	$ 2,056	$ 2,506

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Restricted Cash	$ 200	$ 200
Common stock, par value	$ 0.001	$ 0.001
Common stock, sharess authorized	50,000,000	50,000,000
Common stock, shares issued	25,983,676	25,749,875
Common stock, shares outstanding	25,983,676	25,749,875

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenues:
Total revenues	$ 15,443	$ 11,817
Cost of sales	(3,770)	(3,626)
Gross profit	11,673	8,191
Operating expenses:
Selling, general and administrative	8,164	8,416
Research and development	592	403
Total operating expenses	8,756	8,819
Income (loss) from operations	2,917	(628)
Other income (expense):
Interest expense, net	(513)	(560)
Gain on forgiveness of debt	1,967
Total other (expense), net	(2,700)	(12,295)
Income (loss) before income taxes	217	(12,923)
Income taxes
Total net income (loss) including noncontrolling interests	217	(12,923)
Net loss attributable to noncontrolling interests		16
Net income (loss) attributable to Harrow Health, Inc.	$ 217	$ (12,907)
Basic net income (loss) per share of common stock	$ 0.01	$ (0.50)
Diluted net income (loss) per share of common stock	$ 0.01	$ (0.50)
Weighted average number of shares of common stock outstanding, basic	26,019,255	25,867,568
Weighted average number of shares of common stock outstanding, diluted	27,480,622	25,867,568
Melt Pharmaceuticals [Member]
Other income (expense):
Investment loss	$ (470)	$ (546)
Surface Ophthalmics [Member]
Other income (expense):
Investment loss	(849)	(339)
Eton Pharmaceuticals [Member]
Other income (expense):
Investment loss	(2,835)	(10,850)
Product Sales, Net [Member]
Revenues:
Total revenues	14,948	11,810
Other Revenues [Member]
Revenues:
Total revenues	$ 495	$ 7

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Parent [Member]	Noncontrolling Interest [Member]	Total
Beginning balance, value at Dec. 31, 2019	$ 26	$ 101,728	$ (74,043)	$ 27,711	$ (293)	$ 27,418
Balance, shares at Dec. 31, 2019	25,526,931
Exercise of employee options, shares
Issuance of common stock related to vesting of RSUs
Issuance of common stock related to vesting of RSUs, shares	91,987
Shares withheld related to net share settlement of equity awards, shares
Stock-based compensation expense		533		533		533
Net income			(12,907)	(12,907)	(16)	(12,923)
Ending balance, value at Mar. 31, 2020	$ 26	102,261	(86,950)	15,337	(309)	15,028
Balance, shares at Mar. 31, 2020	25,618,918
Beginning balance, value at Dec. 31, 2020	$ 26	104,557	(77,400)	27,183	(355)	26,828
Balance, shares at Dec. 31, 2020	25,749,875
Exercise of employee options		27		27		27
Exercise of employee options, shares	11,301
Issuance of common stock related to vesting of RSUs
Issuance of common stock related to vesting of RSUs, shares	230,000
Shares withheld related to net share settlement of equity awards		(57)		(57)		(57)
Shares withheld related to net share settlement of equity awards, shares	(7,500)
Stock-based compensation expense		855		855		855
Net income			217	217		217
Ending balance, value at Mar. 31, 2021	$ 26	$ 105,382	$ (77,183)	$ 28,225	$ (355)	$ 27,870
Balance, shares at Mar. 31, 2021	25,983,676

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss) (including noncontrolling interests)	$ 217	$ (12,923)
Adjustments to reconcile net income (loss) to net cash provided by (used in)
Depreciation and amortization of property, plant and equipment	464	448
Amortization of intangible assets	40	45
Amortization of operating lease right-of-use assets	148	169
Provision for bad debt expense	19
Amortization of debt issuance costs and discount	96	160
Gain on forgiveness of debt	(1,967)
Investment loss from Eton Pharmaceuticals	2,835	10,850
Investment loss from Surface Ophthalmics	849	339
Investment loss from Melt Pharmaceuticals	470	546
Stock-based compensation	855	533
Changes in assets and liabilities:
Accounts receivable	(610)	(20)
Inventories	(534)	(688)
Prepaid expenses and other assets	(32)	(8)
Accounts payable and accrued expenses	1,105	(337)
Accrued payroll and related liabilities	(684)	333
Deferred revenue and customer deposits	(63)	3
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	3,208	(550)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in patent and trademark assets	(13)	(53)
Purchases of property, plant and equipment	(211)	(220)
NET CASH USED IN INVESTING ACTIVITIES	(224)	(273)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on finance lease obligations	(1)	(2)
Principal payments on SWK loan	(750)
Net proceeds from exercise of stock options, net of taxes remitted upon vesting of RSU’s and options	(30)
NET CASH USED IN FINANCING ACTIVITIES	(781)	(2)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	2,203	(825)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	4,301	4,949
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	6,504	4,124
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH
Cash and cash equivalents	6,304	3,924
Restricted cash	200	200
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF PERIOD	6,504	4,124
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes
Cash paid for interest	415	408
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Right-of-use asset obtained in exchange for lease obligation		41
Changes in accrued property and equipment purchases		$ 5

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2021
Accounting Policies [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, partially owned companies and royalty arrangements 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 through its subsidiaries and deconsolidated companies. The Company owns one of the nation’s leading ophthalmology-focused pharmaceutical businesses, ImprimisRx. In addition to wholly owning ImprimisRx, the Company also has equity positions in Eton Pharmaceuticals, Inc. (“Eton”), Surface Ophthalmics, Inc. (“Surface”), and Melt Pharmaceuticals, Inc. (“Melt”), all companies that began as subsidiaries of Harrow. In 2020, Harrow created Visionology, Inc. (“Visionology”), which will launch an online eye health platform business. Harrow also owns royalty rights in various drug candidates being developed by Surface and Melt. Basis of Presentation The Company has prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2021 are not necessarily indicative of the results that may be expected for the year ending December 31, 2021 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, 2020. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly owned and majority-owned subsidiaries. All inter-company accounts and transactions have been eliminated in consolidation. Harrow consolidates entities in which it has a controlling financial interest. The Company consolidates subsidiaries in which it holds and/or controls, directly or indirectly, more than 50% of the voting rights. The condensed consolidated balance sheets at March 31, 2021 and December 31, 2020 and the condensed consolidated statements of operations, stockholders’ equity and cash flows for the periods ended March 31, 2021 and 2020 include our accounts and those of our wholly owned subsidiaries, as well as our inactive majority owned subsidiaries Mayfield Pharmaceuticals, Inc. and Stowe Pharmaceuticals, Inc.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2021
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, 2021 to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2020. Risks, Uncertainties and Liquidity The Company is subject to certain regulatory standards, guidelines and inspections which could impact the Company’s ability to make, dispense, and sell certain products. If the Company was required to cease compounding and selling certain products as a result of regulatory guidelines or inspections, this may have a material impact on the Company’s financial condition, liquidity and results of operations. 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 of our operating segments. The Company has identified two operating segments as reportable segments. See Note 16 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 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 net income (loss) attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options, unvested restricted stock units (“RSUs”) 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 equivalent shares (using the treasury stock or “if converted” method) from stock options, RSUs and warrants were 5,486,678 5,253,638 223,219 244,460 The following table shows the computation of basic net income (loss) per share of common stock for the three months ended March 31, 2021 and 2020: SCHEDULE OF BASIC EARNINGS PER COMMON SHARE 2021 2020 For the Three Months 2021 2020 Numerator – net income (loss) attributable to Harrow Health, Inc. $ 217 $ (12,907 ) Denominator – weighted average number of shares outstanding, basic 26,019,255 25,867,568 Net income (loss) per share, basic $ 0.01 $ (0.50 ) For the three months ended March 31, 2021, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period. Diluted common equivalent shares for the three months ended March 31, 2021, consisted of the following: SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES March 31, 2021 Diluted shares related to: Warrants 576,275 Stock options 885,092 Dilutive common equivalent shares 1,461,367 The following table shows the computation of diluted net income (loss) per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding for the three months ended March 31, 2021 and 2020: SCHEDULE OF DILUTED EARNINGS PER COMMON SHARE 2021 2020 For the Three Months 2021 2020 Numerator – net income (loss) $ 217 $ (12,907 ) Weighted average number of shares outstanding, basic 26,019,255 25,867,568 Dilutive common equivalent shares 1,461,367 - Denominator – number of shares used for diluted earnings per share computation 27,480,622 25,867,568 Net income (loss) per share, diluted $ 0.01 $ (0.50 ) Investment in Eton Pharmaceuticals, Inc. As of March 31, 2021, the Company owned 3,500,000 14.3 7.32 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities 2,835 10,850 25,620 During the three months ended March 31, 2021, Mark L. Baum, the Company’s Chief Executive Officer, resigned as a member of the board of directors of Eton. In April 2021, the Company sold 1,518,000 Investment in Melt Pharmaceuticals, Inc. – Related Party The Company owns 3,500,000 44 470 546 2,056 2,506 881 851 See Note 4 for more information and related party disclosure regarding Melt. Investment in Surface Ophthalmics, Inc. – Related Party The Company owns 3,500,000 30 849 339 465 1,314 See Note 5 for more information and related party disclosure regarding Surface. Recently Adopted Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes: Simplifying the Accounting for Income Taxes

REVENUES

REVENUES	3 Months Ended
	Mar. 31, 2021
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. Revenue from our pharmacy services division 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. 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 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. Commission Revenues During the year ended December 31, 2020, the Company entered into an agreement whereby Intellectual Property License Revenues As of March 31, 2021, we are party to four intellectual property licenses and asset purchase agreements in which we have agreed to grant a license and which provide a customer with the right to access the Company’s intellectual property. License arrangements may consist of non-refundable upfront license fees, data transfer fees, research reimbursement payments, exclusive license rights to patented or patent pending compounds, technology access fees, and various performance or sales milestones. These arrangements can be multiple-element arrangements, the revenue of which is recognized at the point in time at which 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, 2021 and 2020, consists of the following: SCHEDULE OF DISAGGREGATED REVENUE For the Three Months 2021 2020 Product sales, net $ 14,948 $ 11,810 Commissions 485 - Licenses 10 7 Total revenues $ 15,443 $ 11,817 Deferred revenue and customer deposits at March 31, 2021 and December 31, 2020, were $ 3 66

INVESTMENT IN MELT PHARMACEUTIC

INVESTMENT IN MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2021
Investments, Debt and Equity Securities [Abstract]
INVESTMENT IN MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS	NOTE 4. INVESTMENT IN MELT PHARMACEUTICALS, INC. - 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 mid-single-digit royalty payments to the Company on net sales of the Melt Products while any patent rights remain outstanding, as well as other conditions. In January and March 2019, the Company entered into the Melt Series A Preferred Stock Agreement. See also Note 2, under the subheading Investment in Melt Pharmaceuticals, Inc. In February 2019, the Company and Melt entered into 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 is required to pay the Company a monthly amount of $ 10 As of March 31, 2021 and December 31, 2020, the Company was due $ 881 851 The Company’s Chief Executive Officer, Mark L. Baum, and Chief Medical Officer, Larry Dillaha, M.D. are members of the Melt board of directors, and several employees of the Company (including Mr. Baum, Dr. Dillaha and the Company’s Chief Financial Officer, Andrew R. Boll) entered into consulting agreements and provide consulting services to Melt. The unaudited condensed results of operations information of Melt is summarized below: SCHEDULE OF CONDENSED INCOME STATEMENT For the Three Months Ended March 31, 2021 March 31, 2020 Revenues, net $ - $ - Loss from operations (1,099 ) (1,235 ) Net loss $ (1,099 ) $ (1,235 ) The unaudited condensed balance sheet information of Melt is summarized below: SCHEDULE OF CONDENSED BALANCE SHEET At March 31, At December 31, 2021 2020 Current assets $ 2,267 $ 2,947 Non-current assets 79 11 Total assets 2,346 2,958 Total liabilities 2,133 1,778 Total stockholders equity 213 1,180 Total liabilities and stockholders’ equity $ 2,346 $ 2,958

INVESTMENT IN SURFACE OPHTHALMI

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2021
Investment In Surface Ophthalmics Inc. - Related Party Transactions
INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS	NOTE 5. INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS The Company entered into an asset purchase and license agreement with Surface in 2017 and amended it in April 2018 (the “Surface License Agreements”). Pursuant to the terms of the Surface License Agreements, the Company assigned and licensed to Surface certain intellectual property and related rights associated with Surface’s drug candidates (collectively, the “Surface Products”). Surface is required to make mid-single-digit royalty payments to the Company on net sales of the Surface Products while any patent rights remain outstanding. As of March 31, 2021, the Company owned 3,500,000 30 3 The unaudited condensed results of operations information of Surface is summarized below: SUMMARY OF CONDENSED INCOME STATEMENT For the Three Months Ended March 31, 2021 March 31, 2020 Revenues, net $ - $ - Loss from operations (2,831 ) (1,131 ) Net loss $ (2,831 ) $ (1,131 ) The unaudited condensed balance sheet information of Surface is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At March 31, At December 31, 2021 2020 Current assets $ 6,013 $ 9,074 Non current assets 44 45 Total assets 6,057 9,119 Total liabilities 1,328 1,666 Total stockholders equity 4,729 7,453 Total liabilities and stockholders’ equity $ 6,057 $ 9,119

RESTRICTED CASH

RESTRICTED CASH	3 Months Ended
	Mar. 31, 2021
Disclosure Restricted Cash Abstract
RESTRICTED CASH	NOTE 6. RESTRICTED CASH The restricted cash at March 31, 2021 and December 31, 2020 consisted of funds held in a money market account. At March 31, 2021 and December 31, 2020, the restricted cash was recorded at amortized cost, which approximates fair value. At March 31, 2021 and December 31, 2020, the funds held in a money market account of $ 200

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 7. 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, 2021 and December 31, 2020 was as follows: SCHEDULE OF INVENTORIES March 31, 2021 December 31, 2020 Raw materials $ 2,512 $ 2,501 Work in progress 3 17 Finished goods 1,981 1,444 Total inventories $ 4,496 $ 3,962

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	3 Months Ended
	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	NOTE 8. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets at March 31, 2021 and December 31, 2020, consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS March 31, 2021 December 31, 2020 Prepaid insurance $ 171 $ 160 Other prepaid expenses 399 401 Deposits and other current assets 193 190 Total prepaid expenses and other current assets $ 763 $ 751

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 9. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at March 31, 2021 and December 31, 2020, consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT March 31, 2021 December 31, 2020 Property, plant and equipment, net: Computer software and hardware $ 1,900 $ 1,707 Furniture and equipment 422 418 Lab and pharmacy equipment 3,436 3,426 Leasehold improvements 5,725 5,720 Property, plant and equipment, gross 11,483 11,271 Accumulated depreciation and amortization (7,283 ) (6,818 ) Property, plant and equipment, net $ 4,200 $ 4,453 For the three months ended March 31, 2021 and 2020, depreciation and amortization related to the property, plant and equipment was $ 464 448

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 10. INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at March 31, 2021 consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Amortization periods (in years) Cost Accumulated amortization Impairment Net carrying value Patents 17 19 $ 532 $ (54 ) $ - $ 478 Licenses 20 50 (6 ) - 44 Trademarks Indefinite 357 - - 357 Customer relationships 3 15 1,519 (487 ) - 1,032 Trade name 5 5 (5 ) - - Non-competition clause 3 4 50 (50 ) - - State pharmacy licenses 25 8 (7 ) - 1 $ 2,521 $ (609 ) $ - $ 1,912 Amortization expense for intangible assets for the three months ended March 31, 2021 and 2020 was as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS For the Three Months Ended March 31, 2021 2020 Patents $ 6 $ 11 Licenses 1 1 Customer relationships 33 33 Trade name - - State pharmacy licenses - - $ 40 $ 45 Estimated future amortization expense for the Company’s intangible assets at March 31, 2021 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE 2021 Remainder of 2021 $ 149 2022 188 2023 188 2024 161 2025 148 Thereafter 721 Intangible assets $ 1,555

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 11. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses consisted of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES March 31, 2021 December 31, 2020 Accounts payable $ 4,941 $ 3,645 Other accrued expenses 49 49 Accrued interest 186 238 Accrued exit fee for note payable 800 800 Total accounts payable and accrued expenses 5,976 4,732 Less: Current portion (5,176 ) (3,932 ) Non-current total accrued expenses $ 800 $ 800

DEBT

DEBT	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
DEBT	NOTE 12. DEBT SWK Senior Note – 2017 In July 2017, the Company and several of its wholly owned subsidiaries entered into a term loan and security agreement in the principal amount of $ 16,000 2.00 10.00 Company has achieved a leverage ratio as of such date of less than 4.00:1:00, the Margin Rate shall equal 9.00%; and if the Company has achieved a leverage ratio as of such date of less than 3.00:1:00, the Margin Rate shall equal 7.00%. Subsequent to March 31, 2021, the Company completed an offering of unsecured senior notes in the aggregate principal amount of $ 55,000 Interest expense related to the SWK Loan Agreement, as amended, amounted to $ 509 560 96 160 Paycheck Protection Program Loan In April 2020, the Company entered into an unsecured promissory note and related Business Loan Agreement with Renasant Bank, as lender, for a loan (the “PPP Loan”) in the principal amount of $ 1,967 1,967 At March 31, 2021, future minimum payments under the Company’s debt were as follows: SUMMARY OF FUTURE MINIMUM PAYMENTS Amount Remainder of 2021 $ 3,395 2022 3,966 2023 9,511 Total minimum payments 16,872 Less: amount representing interest (2,511 ) Notes payable, gross 14,361 Less: unamortized discount (706 ) Notes payable 13,655 Less: current portion, net of unamortized discount (2,659 ) Note payable, net of current portion and unamortized debt discount $ 10,996

LEASES

LEASES	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
LEASES	NOTE 13. LEASES The Company leases office and laboratory space under non-cancelable operating leases listed below. These lease agreements have remaining terms between one to four years and contain various clauses for renewal at the Company’s option. ● An operating lease for 10,200 December 2021 term for a five-year period ● An operating lease for 26,400 July 2026 term for two additional five-year periods 1,400 ● An operating lease for 5,500 December 2024 term for two additional five-year periods Future lease payments under operating leases as of March 31, 2021 were as follows : SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES Operating Leases Remainder of 2021 $ 766 2022 1,038 2023 1,064 2024 1,090 2025 916 Thereafter 5,141 Total minimum lease payments 10,015 Less: amount representing interest payments (2,922 ) Total operating lease liabilities 7,093 Less: current portion, operating lease liabilities (597 ) Operating lease liabilities, net of current portion $ 6,496 At March 31, 2021, the weighted-average discount rate and the weighted-average remaining lease term for the operating leases held by the Company were 6.33 11.02 During the three months ended March 31, 2021 and 2020, cash paid for amounts included for the operating lease liabilities was $ 251 271 261 278 The Company also has a finance lease that is included in its lease accounting but is not considered significant. Future lease payments under the non-cancelable finance lease as of March 31, 2021 were as follows : SCHEDULE OF FUTURE LEASE PAYMENTS UNDER FINANCE LEASE Finance Leases Remainder of 2021 $ 7 2022 9 2023 9 2024 1 Total minimum lease payments 26 Less: amount representing interest payments (2 ) Present value of future minimum lease payments 24 Less: current portion, finance lease obligation (8 ) Finance lease obligation, net of current portion $ 16 At March 31, 2021, the weighted average incremental borrowing rate and the weighted average remaining lease term for the finance lease held by the Company were 6.36 2.83 For the three months ended March 31, 2021, depreciation expense related to the equipment held under the finance lease obligation was $ 2 For the three months ended March 31, 2021, cash paid and expense recognized for interest expense related to the finance lease obligation was $ 1

STOCKHOLDERS_ EQUITY AND STOCK-

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	NOTE 14. STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION Common Stock During the three months ended March 31, 2021, the Company issued 11,301 11,301 1.70 3.96 27 During the three months ended March 31, 2021, the Company issued 200,000 200,000 During the three months ended March 31, 2021, the Company issued 22,500 30,000 7,500 57 During the three months ended March 31, 2021, 22,755 Preferred Stock At March 31, 2021 and 2020, the Company had 5,000,000 0.001 no Subsequent to March 31, 2021, the Company sold 440,000 11,000 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, 2021, the 2017 Plan provides for the issuance of a maximum of 2,000,000 4,077 Stock Options A summary of stock option activity under the Plans for the three months ended March 31, 2021 is as follows: SCHEDULE OF STOCK OPTION PLAN ACTIVITY Number of Shares Weighted Avg. Exercise Price Weighted Avg. Remaining Contractual Life Aggregate Intrinsic Value Options outstanding - January 1, 2021 3,030,033 $ 5.43 Options granted 67,000 $ 8.07 Options exercised (11,301 ) $ 2.42 Options cancelled/forfeited (28,195 ) $ 5.45 Options outstanding - March 31, 2021 3,057,537 $ 5.50 5.54 $ 5,287 Options exercisable 2,169,441 $ 4.85 5.04 $ 4,944 Options vested and expected to vest 2,968,979 $ 5.45 5.50 $ 5,254 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, 2021, based on the closing price of the Company’s common stock of $ 6.75 During the three months ended March 31, 2021, the Company granted stock options to certain employees and a consultant. 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 . Vesting terms for options granted to employees and consultants during the three months ended March 31, 2021 were as follows: 25% of the shares subject to the option vest and become exercisable on the first anniversary of the grant date and the remaining 75% of the shares subject to the option vest and become exercisable quarterly in equal installments thereafter over three years. Certain option awards provide for accelerated vesting if there is a change in control (as defined in the Plans) and in the event of certain modifications to the option award agreement. The fair value of each option award is estimated on the date of grant using the Black-Scholes-Merton option pricing model. The expected term of options granted to employees and directors was determined in accordance with the “simplified approach,” as the Company has limited, relevant, historical data on employee exercises and post-vesting employment termination behavior. The expected risk-free interest rate is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant. The financial statement effect of forfeitures is estimated at the time of grant and revised, if necessary, if the actual effect differs from those estimates. For option grants to employees and directors, the Company assigns a forfeiture factor of 10%. These factors could change in the future, which would affect the determination of stock-based compensation expense in future periods. Utilizing these assumptions, the fair value is determined at the date of grant. The table below illustrates the fair value per share determined using the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees: SCHEDULE OF FAIR VALUE ASSUMPTIONS 2021 Weighted-average fair value of options granted $ 4.96 Expected terms (in years) 6.11 Expected volatility 69 % Risk-free interest rate 0.39 0.45 % Dividend yield - The following table summarizes information about stock options outstanding and exercisable at March 31, 2021: SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life in Years Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.47 2.60 760,318 5.38 $ 2.06 750,557 $ 2.06 $ 2.76 4.66 513,628 5.51 $ 3.98 442,498 $ 3.97 $ 5.49 6.36 470,350 6.84 $ 6.12 320,023 $ 6.13 $ 6.64 8.99 1,313,241 5.18 $ 7.86 656,363 $ 7.99 $ 1.47 8.99 3,057,537 5.54 $ 5.50 2,169,441 $ 4.85 As of March 31, 2021, there was approximately $ 2,582 4.59 452 263 The intrinsic value of options exercised during the three months ended March 31, 2021 was $ 63 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. During the three months ended March 31, 2021, 300,000 2,670 A summary of the Company’s RSU activity and related information for the three months ended March 31, 2021 is as follows: SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY Number of RSUs Weighted Average Grant Date Fair Value RSUs unvested - January 1, 2021 1,601,509 $ 3.14 RSUs granted 300,000 $ 8.90 RSUs vested (252,755 ) $ 2.38 RSUs cancelled/forfeited - - RSUs unvested at March 31, 2021 1,648,754 $ 4.30 As of March 31, 2021, the total unrecognized compensation expense related to unvested RSUs was approximately $ 3,687 0.82 346 259 Warrants From time to time, the Company issues warrants to purchase shares of the Company’s common stock to investors, lenders, underwriters and other non-employees for services rendered or to be rendered in the future, or pursuant to settlement agreements. A summary of warrant activity for the three months ended March 31, 2021 is as follows: SCHEDULE OF WARRANTS ACTIVITY Number of Shares Subject to Warrants Outstanding Weighted Avg. Exercise Price Warrants outstanding - January 1, 2021 780,386 $ 2.12 Granted - - Exercised - - Expired - - Warrants outstanding and exercisable - March 31, 2021 780,386 $ 2.12 Weighted average remaining contractual life of the outstanding warrants in years - March 31, 2021 3.28 Warrants outstanding and exercisable as of March 31, 2021 are as follows: SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE Warrant Series Issue Date Warrants Outstanding Exercise Price Expiration 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 Lender warrants 7/19/2017 615,386 $ 2.08 7/19/2024 780,386 $ 2.12 Subsidiary Stock-Based Transactions The Company recognized $57 in stock-based compensation expense related to subsidiary stock options during the three months ended March 31, 2021. Stock-Based Compensation Summary The Company recorded stock-based compensation related to equity instruments granted to employees, directors and consultants as follows: SCHEDULE OF STOCK BASED COMPENSATION GRANTED TO EMPLOYEES DIRECTORS CONSULTANTS For the Three Months 2021 2020 Employees - selling, general and administrative $ 755 $ 436 Directors - selling, general and administrative 100 97 Total $ 855 $ 533

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 15. COMMITMENTS AND CONTINGENCIES Legal 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 2019, NDS filed a second amended complaint which added a claim related to its purported termination of the APA. In October 2019, NDS voluntarily dismissed all claims related to breach of contract, leaving only claims related to the scope of the post-termination obligations to be litigated. On October 29, 2020, at a hearing on the various dispositive motions before it, the Court found that there were triable issues of fact and reopened discovery for limited purposes. NDS is seeking unspecified damages, interest, attorney’s fees and other costs. 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 against these allegations. Nonetheless, the Company cannot predict the eventual outcome of this litigation and 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. Product and Professional Liability Product and professional liability litigation represents an inherent risk to all firms in the pharmaceutical and pharmacy industry. We utilize traditional third-party insurance policies with regard to our product and professional liability claims. Such insurance coverage at any given time reflects current market conditions, including cost and availability, when the policy is written. 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 the death of Jade Erick. In April 2018, Erick filed an amendment to the lawsuit, naming us as a co-defendant. In September 2018, co-defendant Dr. Kelly filed a cross-complaint against the Company and various entities affiliated with Spectrum Laboratory Products, Inc., Spectrum Chemical Manufacturing Corp. and Spectrum Pharmacy Products, Inc. (collectively “Spectrum”). 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. Erick is seeking unspecified damages, interest, attorney’s fees and other costs. 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 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. 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 governing 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 The Company entered into a license agreement in April 2017 and as amended in April 2018, (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 designed 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. 50 50 50 50 100 35 55 35 29 Injectable Asset Purchase Agreement – Related Party In December 2019, the Company entered into an asset purchase agreement (the “Lindstrom APA”) with Dr. Lindstrom, a member of its Board of Directors. Pursuant to the terms of the Lindstrom APA, the Company acquired certain intellectual property and related rights from Dr. Lindstrom to develop, formulate, make, sell, and sub-license an ophthalmic injectable product (the “Lindstrom Product”). Under the terms of the Lindstrom APA, the Company is required to make royalty payments to Dr. Lindstrom ranging from 2% to 3% of net sales, dependent upon the final formulation and patent protection of the Lindstrom Product sold. 33 7 7 7 38 Eyepoint Commercial Alliance Agreement In August 2020, the Company, through its wholly owned subsidiary ImprimisRx, LLC, entered into a Commercial Alliance Agreement (the “Dexycu Agreement”) with Eyepoint Pharmaceuticals, Inc. (“Eyepoint”), pursuant to which Eyepoint granted the Company the non-exclusive right to co-promote DEXYCU ® Pursuant to the Dexycu Agreement Dexycu Agreement Subject to early termination, the Dexycu Agreement Dexycu Agreement Dexycu Agreement Dexycu Agreement 485 Sales and Marketing Agreements The Company has entered various sales and marketing agreements with certain organizations, to provide exclusive and non-exclusive sales and marketing representation services to Harrow in select geographies in the U.S., in connection with the Company’s ophthalmic pharmaceutical compounded formulations or related products. Under the terms of the sales and marketing agreements, the Company is, generally, required to make commission payments equal to 10% 14% 0 83 804 603 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 U.S. Food and Drug Administration (“FDA”) for the first product arising from the acquired intellectual property (if any); (3) for certain of the Inventors, a payment payable within 30 days after the Company files the first new drug application with the FDA for the first product arising from the acquired intellectual property (if any); and (4) certain royalty payments based on the net receipts received by the Company in connection with the sale or licensing of any product based on the acquired intellectual property (if any), after deducting (among other things) the Company’s development costs associated with such product. If, following five years after the date of the applicable asset purchase agreement, the Company either (a) for certain of the Inventors, has not filed an IND or, for the remaining Inventors, has not initiated a study where data is derived, or (b) has failed to generate royalty payments to the Inventors for any product based on the acquired intellectual property, the Inventors may terminate the applicable asset purchase agreement and request that the Company re-assign the acquired technology to the Inventors. 232 144

SEGMENT INFORMATION AND CONCENT

SEGMENT INFORMATION AND CONCENTRATIONS	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
SEGMENT INFORMATION AND CONCENTRATIONS	NOTE 16. SEGMENT INFORMATION AND CONCENTRATIONS Management evaluates performance of the Company based on operating segments. Segment performance for its two ● 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, commissions 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, 2021: SCHEDULE OF SEGMENT NET REVENUES, SEGMENT OPERATING EXPENSES AND SEGMENT CONTRIBUTION For the Three Months Ended ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 15,443 $ - $ 15,443 Cost of sales (3,770 ) - (3,770 ) Gross profit 11,673 - 11,673 Operating expenses: Selling, general and administrative 5,771 - 5,771 Research and development 210 13 223 Segment contribution 5,692 (13 ) 5,679 Corporate 2,353 Research and development 369 Amortization 40 Operating income $ 2,917 For the Three Months Ended ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 11,817 $ - $ 11,817 Cost of sales (3,626 ) - (3,626 ) Gross profit 8,191 - 8,191 Operating expenses: Selling, general and administrative 6,640 44 6,684 Research and development 43 11 54 Segment contribution 1,508 (55 ) 1,453 Corporate 1,687 Research and development 349 Amortization 45 Operating loss $ (628 ) 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, 2021 and December 31, 2020 were located in the U.S. Concentrations The Company sells its compounded formulations to a large number of customers. There were no customers who comprised more than 10% 82% 78%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17. SUBSEQUENT EVENTS The Company has performed an evaluation of events occurring subsequent to March 31, 2021 through the filing date of this Quarterly Report. Based on its evaluation, no events other than those described below need to be disclosed. Vesting and Exercise of Equity Awards In April 2021, the Company issued 515,871 850,000 334,129 2,760 In April 2021, the Company issued 77,668 127,500 49,832 411 In April 2021, the Company issued 5,000 5,000 4.29 21 Sale of Eton Stock 1,518,000 7.00 10,626 1,982,000 8.1% As part of the Eton Stock Sale, the Company also agreed, for a period of 180 days, not to conduct any further sales of shares of its common stock of Eton or otherwise dispose of, directly or indirectly, any common stock of Eton (or any securities convertible into, or exercisable or exchangeable for, the common stock of Eton). 8.625% Senior Notes Due 2026 In April 2021, we closed an offering of $ 50,000 8.625% 5,000 55,000 T April 30, 2026 100% SWK Loan Repayment In April 2021, the Company paid $ 15,540 Series B Cumulative Preferred Stock In May 2021, the Company issued 440,000 shares of the Company’s Series B Cumulative Preferred Stock, par value $ 0.001 per share and liquidation preference of $ 25.00 per share (the “Series B Preferred Stock”), for a net purchase price of approximately $ 10,670 . The Series B Preferred Stock is not convertible into our common stock, has no voting rights, except as required by Delaware law, and is redeemable by the Company at any time. Holders of Series B Preferred Stock, when and as authorized by the Company’s Board of Directors, are entitled to cumulative cash dividends at the rate of 9.50 25.00 Mayfield Pharmaceuticals MAY-66 License Termination In May 2021, Mayfield terminated the License Agreement (the “TGV License”) with TGV-Health, LLC and affiliated entities (collectively, “TGV”), pursuant to which it acquired intellectual property rights for use in the women’s health field, related to Mayfield’s proprietary drug candidate MAY-66. Concurrent with the termination, TGV returned to Mayfield 300,000 Mayfield Pharmaceuticals MAY-44 APA Termination In May 2021, Mayfield and Harrow terminated their asset purchase agreement dated January 2020 for intellectual property rights associated with Mayfield’s drug candidate MAY-44 with Elle Pharmaceutical LLC (the “MAY-44 APA”). As part of the termination, Mayfield re-acquired 350,000 Stowe License Termination In May 2021, Stowe terminated the License Agreement (the “Stowe License”) with TGV, pursuant to which it acquired intellectual property rights for use in the ophthalmic field, related to Stowe’s proprietary drug candidate STE-006. Concurrent with the termination, TGV returned to Stowe 1,750,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Risks, Uncertainties and Liquidity	Risks, Uncertainties and Liquidity The Company is subject to certain regulatory standards, guidelines and inspections which could impact the Company’s ability to make, dispense, and sell certain products. If the Company was required to cease compounding and selling certain products as a result of regulatory guidelines or inspections, this may have a material impact on the Company’s financial condition, liquidity and results of operations.
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 of our operating segments. The Company has identified two operating segments as reportable segments. See Note 16 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 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 net income (loss) attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net income (loss) per share is computed by dividing the net income (loss) attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options, unvested restricted stock units (“RSUs”) 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 equivalent shares (using the treasury stock or “if converted” method) from stock options, RSUs and warrants were 5,486,678 5,253,638 223,219 244,460 The following table shows the computation of basic net income (loss) per share of common stock for the three months ended March 31, 2021 and 2020: SCHEDULE OF BASIC EARNINGS PER COMMON SHARE 2021 2020 For the Three Months 2021 2020 Numerator – net income (loss) attributable to Harrow Health, Inc. $ 217 $ (12,907 ) Denominator – weighted average number of shares outstanding, basic 26,019,255 25,867,568 Net income (loss) per share, basic $ 0.01 $ (0.50 ) For the three months ended March 31, 2021, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period. Diluted common equivalent shares for the three months ended March 31, 2021, consisted of the following: SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES March 31, 2021 Diluted shares related to: Warrants 576,275 Stock options 885,092 Dilutive common equivalent shares 1,461,367 The following table shows the computation of diluted net income (loss) per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding for the three months ended March 31, 2021 and 2020: SCHEDULE OF DILUTED EARNINGS PER COMMON SHARE 2021 2020 For the Three Months 2021 2020 Numerator – net income (loss) $ 217 $ (12,907 ) Weighted average number of shares outstanding, basic 26,019,255 25,867,568 Dilutive common equivalent shares 1,461,367 - Denominator – number of shares used for diluted earnings per share computation 27,480,622 25,867,568 Net income (loss) per share, diluted $ 0.01 $ (0.50 )
Investment in Eton Pharmaceuticals, Inc.	Investment in Eton Pharmaceuticals, Inc. As of March 31, 2021, the Company owned 3,500,000 14.3 7.32 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities 2,835 10,850 25,620 During the three months ended March 31, 2021, Mark L. Baum, the Company’s Chief Executive Officer, resigned as a member of the board of directors of Eton. In April 2021, the Company sold 1,518,000
Investment in Melt Pharmaceuticals, Inc. – Related Party	Investment in Melt Pharmaceuticals, Inc. – Related Party The Company owns 3,500,000 44 470 546 2,056 2,506 881 851 See Note 4 for more information and related party disclosure regarding Melt.
Investment in Surface Ophthalmics, Inc. – Related Party	Investment in Surface Ophthalmics, Inc. – Related Party The Company owns 3,500,000 30 849 339 465 1,314 See Note 5 for more information and related party disclosure regarding Surface.
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes: Simplifying the Accounting for Income Taxes

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2021
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 months ended March 31, 2021 and 2020: SCHEDULE OF BASIC EARNINGS PER COMMON SHARE 2021 2020 For the Three Months 2021 2020 Numerator – net income (loss) attributable to Harrow Health, Inc. $ 217 $ (12,907 ) Denominator – weighted average number of shares outstanding, basic 26,019,255 25,867,568 Net income (loss) per share, basic $ 0.01 $ (0.50 )
SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES	For the three months ended March 31, 2021, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period. Diluted common equivalent shares for the three months ended March 31, 2021, consisted of the following: SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES March 31, 2021 Diluted shares related to: Warrants 576,275 Stock options 885,092 Dilutive common equivalent shares 1,461,367
SCHEDULE OF DILUTED EARNINGS PER COMMON SHARE	The following table shows the computation of diluted net income (loss) per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding for the three months ended March 31, 2021 and 2020: SCHEDULE OF DILUTED EARNINGS PER COMMON SHARE 2021 2020 For the Three Months 2021 2020 Numerator – net income (loss) $ 217 $ (12,907 ) Weighted average number of shares outstanding, basic 26,019,255 25,867,568 Dilutive common equivalent shares 1,461,367 - Denominator – number of shares used for diluted earnings per share computation 27,480,622 25,867,568 Net income (loss) per share, diluted $ 0.01 $ (0.50 )

REVENUES (Tables)

REVENUES (Tables)	3 Months Ended
	Mar. 31, 2021
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATED REVENUE	Revenue disaggregated by revenue source for the three months ended March 31, 2021 and 2020, consists of the following: SCHEDULE OF DISAGGREGATED REVENUE For the Three Months 2021 2020 Product sales, net $ 14,948 $ 11,810 Commissions 485 - Licenses 10 7 Total revenues $ 15,443 $ 11,817

INVESTMENT IN MELT PHARMACEUT_2

INVESTMENT IN MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2021
Investments, Debt and Equity Securities [Abstract]
SCHEDULE OF CONDENSED INCOME STATEMENT	The unaudited condensed results of operations information of Melt is summarized below: SCHEDULE OF CONDENSED INCOME STATEMENT For the Three Months Ended March 31, 2021 March 31, 2020 Revenues, net $ - $ - Loss from operations (1,099 ) (1,235 ) Net loss $ (1,099 ) $ (1,235 )
SCHEDULE OF CONDENSED BALANCE SHEET	The unaudited condensed balance sheet information of Melt is summarized below: SCHEDULE OF CONDENSED BALANCE SHEET At March 31, At December 31, 2021 2020 Current assets $ 2,267 $ 2,947 Non-current assets 79 11 Total assets 2,346 2,958 Total liabilities 2,133 1,778 Total stockholders equity 213 1,180 Total liabilities and stockholders’ equity $ 2,346 $ 2,958

INVESTMENT IN SURFACE OPHTHAL_2

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2021
Investment In Surface Ophthalmics Inc. - Related Party Transactions
SUMMARY OF CONDENSED INCOME STATEMENT	The unaudited condensed results of operations information of Surface is summarized below: SUMMARY OF CONDENSED INCOME STATEMENT For the Three Months Ended March 31, 2021 March 31, 2020 Revenues, net $ - $ - Loss from operations (2,831 ) (1,131 ) Net loss $ (2,831 ) $ (1,131 )
SUMMARY OF CONDENSED BALANCE SHEET	The unaudited condensed balance sheet information of Surface is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At March 31, At December 31, 2021 2020 Current assets $ 6,013 $ 9,074 Non current assets 44 45 Total assets 6,057 9,119 Total liabilities 1,328 1,666 Total stockholders equity 4,729 7,453 Total liabilities and stockholders’ equity $ 6,057 $ 9,119

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2021
Inventory Disclosure [Abstract]
SCHEDULE OF 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, 2021 and December 31, 2020 was as follows: SCHEDULE OF INVENTORIES March 31, 2021 December 31, 2020 Raw materials $ 2,512 $ 2,501 Work in progress 3 17 Finished goods 1,981 1,444 Total inventories $ 4,496 $ 3,962

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	3 Months Ended
	Mar. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS	Prepaid expenses and other current assets at March 31, 2021 and December 31, 2020, consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS March 31, 2021 December 31, 2020 Prepaid insurance $ 171 $ 160 Other prepaid expenses 399 401 Deposits and other current assets 193 190 Total prepaid expenses and other current assets $ 763 $ 751

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment at March 31, 2021 and December 31, 2020, consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT March 31, 2021 December 31, 2020 Property, plant and equipment, net: Computer software and hardware $ 1,900 $ 1,707 Furniture and equipment 422 418 Lab and pharmacy equipment 3,436 3,426 Leasehold improvements 5,725 5,720 Property, plant and equipment, gross 11,483 11,271 Accumulated depreciation and amortization (7,283 ) (6,818 ) Property, plant and equipment, net $ 4,200 $ 4,453

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	The Company’s intangible assets at March 31, 2021 consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Amortization periods (in years) Cost Accumulated amortization Impairment Net carrying value Patents 17 19 $ 532 $ (54 ) $ - $ 478 Licenses 20 50 (6 ) - 44 Trademarks Indefinite 357 - - 357 Customer relationships 3 15 1,519 (487 ) - 1,032 Trade name 5 5 (5 ) - - Non-competition clause 3 4 50 (50 ) - - State pharmacy licenses 25 8 (7 ) - 1 $ 2,521 $ (609 ) $ - $ 1,912
SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS	Amortization expense for intangible assets for the three months ended March 31, 2021 and 2020 was as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS For the Three Months Ended March 31, 2021 2020 Patents $ 6 $ 11 Licenses 1 1 Customer relationships 33 33 Trade name - - State pharmacy licenses - - $ 40 $ 45
SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE	Estimated future amortization expense for the Company’s intangible assets at March 31, 2021 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE 2021 Remainder of 2021 $ 149 2022 188 2023 188 2024 161 2025 148 Thereafter 721 Intangible assets $ 1,555

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2021
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Accounts payable and accrued expenses consisted of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES March 31, 2021 December 31, 2020 Accounts payable $ 4,941 $ 3,645 Other accrued expenses 49 49 Accrued interest 186 238 Accrued exit fee for note payable 800 800 Total accounts payable and accrued expenses 5,976 4,732 Less: Current portion (5,176 ) (3,932 ) Non-current total accrued expenses $ 800 $ 800

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2021
Debt Disclosure [Abstract]
SUMMARY OF FUTURE MINIMUM PAYMENTS	At March 31, 2021, future minimum payments under the Company’s debt were as follows: SUMMARY OF FUTURE MINIMUM PAYMENTS Amount Remainder of 2021 $ 3,395 2022 3,966 2023 9,511 Total minimum payments 16,872 Less: amount representing interest (2,511 ) Notes payable, gross 14,361 Less: unamortized discount (706 ) Notes payable 13,655 Less: current portion, net of unamortized discount (2,659 ) Note payable, net of current portion and unamortized debt discount $ 10,996

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2021
Leases [Abstract]
SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES	Future lease payments under operating leases as of March 31, 2021 were as follows : SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES Operating Leases Remainder of 2021 $ 766 2022 1,038 2023 1,064 2024 1,090 2025 916 Thereafter 5,141 Total minimum lease payments 10,015 Less: amount representing interest payments (2,922 ) Total operating lease liabilities 7,093 Less: current portion, operating lease liabilities (597 ) Operating lease liabilities, net of current portion $ 6,496
SCHEDULE OF FUTURE LEASE PAYMENTS UNDER FINANCE LEASE	Future lease payments under the non-cancelable finance lease as of March 31, 2021 were as follows : SCHEDULE OF FUTURE LEASE PAYMENTS UNDER FINANCE LEASE Finance Leases Remainder of 2021 $ 7 2022 9 2023 9 2024 1 Total minimum lease payments 26 Less: amount representing interest payments (2 ) Present value of future minimum lease payments 24 Less: current portion, finance lease obligation (8 ) Finance lease obligation, net of current portion $ 16

STOCKHOLDERS_ EQUITY AND STOC_2

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2021
Equity [Abstract]
SCHEDULE OF STOCK OPTION PLAN ACTIVITY	SCHEDULE OF STOCK OPTION PLAN ACTIVITY Number of Shares Weighted Avg. Exercise Price Weighted Avg. Remaining Contractual Life Aggregate Intrinsic Value Options outstanding - January 1, 2021 3,030,033 $ 5.43 Options granted 67,000 $ 8.07 Options exercised (11,301 ) $ 2.42 Options cancelled/forfeited (28,195 ) $ 5.45 Options outstanding - March 31, 2021 3,057,537 $ 5.50 5.54 $ 5,287 Options exercisable 2,169,441 $ 4.85 5.04 $ 4,944 Options vested and expected to vest 2,968,979 $ 5.45 5.50 $ 5,254
SCHEDULE OF FAIR VALUE ASSUMPTIONS	The table below illustrates the fair value per share determined using the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees: SCHEDULE OF FAIR VALUE ASSUMPTIONS 2021 Weighted-average fair value of options granted $ 4.96 Expected terms (in years) 6.11 Expected volatility 69 % Risk-free interest rate 0.39 0.45 % Dividend yield -
SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE	The following table summarizes information about stock options outstanding and exercisable at March 31, 2021: SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life in Years Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.47 2.60 760,318 5.38 $ 2.06 750,557 $ 2.06 $ 2.76 4.66 513,628 5.51 $ 3.98 442,498 $ 3.97 $ 5.49 6.36 470,350 6.84 $ 6.12 320,023 $ 6.13 $ 6.64 8.99 1,313,241 5.18 $ 7.86 656,363 $ 7.99 $ 1.47 8.99 3,057,537 5.54 $ 5.50 2,169,441 $ 4.85
SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY	A summary of the Company’s RSU activity and related information for the three months ended March 31, 2021 is as follows: SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY Number of RSUs Weighted Average Grant Date Fair Value RSUs unvested - January 1, 2021 1,601,509 $ 3.14 RSUs granted 300,000 $ 8.90 RSUs vested (252,755 ) $ 2.38 RSUs cancelled/forfeited - - RSUs unvested at March 31, 2021 1,648,754 $ 4.30
SCHEDULE OF WARRANTS ACTIVITY	A summary of warrant activity for the three months ended March 31, 2021 is as follows: SCHEDULE OF WARRANTS ACTIVITY Number of Shares Subject to Warrants Outstanding Weighted Avg. Exercise Price Warrants outstanding - January 1, 2021 780,386 $ 2.12 Granted - - Exercised - - Expired - - Warrants outstanding and exercisable - March 31, 2021 780,386 $ 2.12 Weighted average remaining contractual life of the outstanding warrants in years - March 31, 2021 3.28
SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE	Warrants outstanding and exercisable as of March 31, 2021 are as follows: SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE Warrant Series Issue Date Warrants Outstanding Exercise Price Expiration 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 Lender warrants 7/19/2017 615,386 $ 2.08 7/19/2024 780,386 $ 2.12
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: SCHEDULE OF STOCK BASED COMPENSATION GRANTED TO EMPLOYEES DIRECTORS CONSULTANTS For the Three Months 2021 2020 Employees - selling, general and administrative $ 755 $ 436 Directors - selling, general and administrative 100 97 Total $ 855 $ 533

SEGMENT INFORMATION AND CONCE_2

SEGMENT INFORMATION AND CONCENTRATIONS (Tables)	3 Months Ended
	Mar. 31, 2021
Segment Reporting [Abstract]
SCHEDULE OF SEGMENT NET REVENUES, SEGMENT OPERATING EXPENSES AND SEGMENT CONTRIBUTION	Segment net revenues, segment operating expenses and segment contribution information consisted of the following for the three months ended March 31, 2021: SCHEDULE OF SEGMENT NET REVENUES, SEGMENT OPERATING EXPENSES AND SEGMENT CONTRIBUTION For the Three Months Ended ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 15,443 $ - $ 15,443 Cost of sales (3,770 ) - (3,770 ) Gross profit 11,673 - 11,673 Operating expenses: Selling, general and administrative 5,771 - 5,771 Research and development 210 13 223 Segment contribution 5,692 (13 ) 5,679 Corporate 2,353 Research and development 369 Amortization 40 Operating income $ 2,917 For the Three Months Ended ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 11,817 $ - $ 11,817 Cost of sales (3,626 ) - (3,626 ) Gross profit 8,191 - 8,191 Operating expenses: Selling, general and administrative 6,640 44 6,684 Research and development 43 11 54 Segment contribution 1,508 (55 ) 1,453 Corporate 1,687 Research and development 349 Amortization 45 Operating loss $ (628 )

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details Narrative)	3 Months Ended
	Mar. 31, 2021
Accounting Policies [Abstract]
Consolidation basis, description	The Company consolidates subsidiaries in which it holds and/or controls, directly or indirectly, more than 50% of the voting rights.

SCHEDULE OF BASIC EARNINGS PER

SCHEDULE OF BASIC EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accounting Policies [Abstract]
Numerator – net income (loss) attributable to Harrow Health, Inc.	$ 217	$ (12,907)
Denominator – weighted average number of shares outstanding, basic	26,019,255	25,867,568
Net income (loss) per share, basic	$ 0.01	$ (0.50)

SCHEDULE OF DILUTED COMMON EQUI

SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES (Details)	3 Months Ended
	Mar. 31, 2021shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive common equivalent shares	1,461,367
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive common equivalent shares	576,275
Stock Options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive common equivalent shares	885,092

SCHEDULE OF DILUTED EARNINGS PE

SCHEDULE OF DILUTED EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Accounting Policies [Abstract]
Numerator – net income (loss)	$ 217	$ (12,907)
Weighted average number of shares outstanding, basic	26,019,255	25,867,568
Dilutive common equivalent shares	1,461,367
Denominator – number of shares used for diluted earnings per share computation	27,480,622	25,867,568
Net income (loss) per share, diluted	$ 0.01	$ (0.50)

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended
	Apr. 30, 2021	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Entity Listings [Line Items]
Non-controlling interest description		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.
Unvested restricted stock units		5,486,678	5,253,638
Vested restricted stock units		223,219	244,460
Subsequent Event [Member]
Entity Listings [Line Items]
Stock issued during period	5,000
Eton Pharmaceuticals, Inc. [Member]
Entity Listings [Line Items]
Number of shares owned		3,500,000
Equity method investment, ownership percentage		14.30%
Shares issued, price per share		$ 7.32
Unrealized loss on investments		$ 2,835	$ 10,850
Investment owned, at fair value		$ 25,620
Eton Pharmaceuticals, Inc. [Member] | Subsequent Event [Member]
Entity Listings [Line Items]
Stock issued during period	1,518,000
Melt Pharmaceuticals, Inc. [Member]
Entity Listings [Line Items]
Number of shares owned		3,500,000
Equity method investment, ownership percentage		44.00%
Unrealized loss on investments		$ 470	546
Investment owned, at fair value		2,056		$ 2,506
Due from related parties		$ 881		851
Surface Pharmaceuticals Inc [Member]
Entity Listings [Line Items]
Number of shares owned		3,500,000
Equity method investment, ownership percentage		30.00%
Unrealized loss on investments		$ 849	$ 339
Investment owned, at fair value		$ 465		$ 1,314

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Disaggregation of Revenue [Line Items]
Total Revenues	$ 15,443	$ 11,817
Product Sales, Net [Member]
Disaggregation of Revenue [Line Items]
Total Revenues	14,948	11,810
Commissions [Member]
Disaggregation of Revenue [Line Items]
Total Revenues	485
License [Member]
Disaggregation of Revenue [Line Items]
Total Revenues	$ 10	$ 7

REVENUES (Details Narrative)

REVENUES (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Deferred revenue and customer deposits	$ 3	$ 66

SCHEDULE OF CONDENSED INCOME ST

SCHEDULE OF CONDENSED INCOME STATEMENT (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Entity Listings [Line Items]
Revenues, net	$ 15,443	$ 11,817
Loss from operations	2,917	(628)
Net loss	217	(12,907)
Melt Pharmaceuticals, Inc. [Member]
Entity Listings [Line Items]
Revenues, net
Loss from operations	(1,099)	(1,235)
Net loss	$ (1,099)	$ (1,235)

SCHEDULE OF CONDENSED BALANCE S

SCHEDULE OF CONDENSED BALANCE SHEET (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Entity Listings [Line Items]
Current assets	$ 40,636	$ 40,131
Total assets	56,252	57,474
Total liabilities	28,382	30,646
Total stockholders equity	28,225	27,183
Total liabilities and stockholders' equity	56,252	57,474
Melt Pharmaceuticals, Inc. [Member]
Entity Listings [Line Items]
Current assets	2,267	2,947
Non-current assets	79	11
Total assets	2,346	2,958
Total liabilities	2,133	1,778
Total stockholders equity	213	1,180
Total liabilities and stockholders' equity	$ 2,346	$ 2,958

INVESTMENT IN MELT PHARMACEUT_3

INVESTMENT IN MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS (Details Narrative) - Melt Pharmaceuticals, Inc. [Member] - USD ($) $ in Thousands	1 Months Ended
	Feb. 28, 2019	Mar. 31, 2021	Dec. 31, 2020
Entity Listings [Line Items]
Due from related parties		$ 881	$ 851
Management Services Agreement [Member]
Entity Listings [Line Items]
Administrative fees expense	$ 10
Due from related parties		$ 881	$ 851

SUMMARY OF CONDENSED INCOME STA

SUMMARY OF CONDENSED INCOME STATEMENT (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Entity Listings [Line Items]
Revenues, net	$ 15,443	$ 11,817
Loss from operations	2,917	(628)
Net loss	217	(12,907)
Surface Pharmaceuticals Inc [Member]
Entity Listings [Line Items]
Revenues, net
Loss from operations	(2,831)	(1,131)
Net loss	$ (2,831)	$ (1,131)

SUMMARY OF CONDENSED BALANCE SH

SUMMARY OF CONDENSED BALANCE SHEET (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Entity Listings [Line Items]
Current assets	$ 40,636	$ 40,131
Total assets	56,252	57,474
Total liabilities	28,382	30,646
Total stockholders equity	28,225	27,183
Total liabilities and stockholders' equity	56,252	57,474
Surface Pharmaceuticals Inc [Member]
Entity Listings [Line Items]
Current assets	6,013	9,074
Non current assets	44	45
Total assets	6,057	9,119
Total liabilities	1,328	1,666
Total stockholders equity	4,729	7,453
Total liabilities and stockholders' equity	$ 6,057	$ 9,119

INVESTMENT IN SURFACE OPHTHAL_3

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS (Details Narrative) - Surface Pharmaceuticals Inc [Member] - shares	12 Months Ended
	Dec. 31, 2020	Mar. 31, 2021
Entity Listings [Line Items]
Number of shares owned		3,500,000
Equity method investment, ownership percentage		30.00%
Dr. Lindstrom [Member]
Entity Listings [Line Items]
Royalty payment percentage on net sales	3.00%

RESTRICTED CASH (Details Narrat

RESTRICTED CASH (Details Narrative) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Disclosure Restricted Cash Abstract
Restricted cash	$ 200	$ 200

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw materials	$ 2,512	$ 2,501
Work in progress	3	17
Finished goods	1,981	1,444
Total inventories	$ 4,496	$ 3,962

SCHEDULE OF PREPAID EXPENSES AN

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 171	$ 160
Other prepaid expenses	399	401
Deposits and other current assets	193	190
Total prepaid expenses and other current assets	$ 763	$ 751

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Computer software and hardware	$ 1,900	$ 1,707
Furniture and equipment	422	418
Lab and pharmacy equipment	3,436	3,426
Leasehold improvements	5,725	5,720
Property, plant and equipment, gross	11,483	11,271
Accumulated depreciation and amortization	(7,283)	(6,818)
Property, plant and equipment, net	$ 4,200	$ 4,453

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Depreciation and amortization, net	$ 464	$ 448

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Cost	$ 2,521
Accumulated amortization	(609)
Impairment
Net carrying value	1,912	$ 1,939
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	532
Accumulated amortization	(54)
Impairment
Net carrying value	$ 478
Patents [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	17 years
Patents [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	19 years
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	20 years
Cost	$ 50
Accumulated amortization	(6)
Impairment
Net carrying value	44
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	357
Accumulated amortization
Impairment
Net carrying value	$ 357
Amortization periods description	Indefinite
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	$ 1,519
Accumulated amortization	(487)
Impairment
Net carrying value	$ 1,032
Customer Relationships [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	3 years
Customer Relationships [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	15 years
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	5 years
Cost	$ 5
Accumulated amortization	(5)
Impairment
Net carrying value
Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	50
Accumulated amortization	(50)
Impairment
Net carrying value
Non-Competition Clause [Member] | Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	3 years
Non-Competition Clause [Member] | Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	4 years
State Pharmacy Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	25 years
Cost	$ 8
Accumulated amortization	(7)
Impairment
Net carrying value	$ 1

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 40	$ 45
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	6	11
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	1	1
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	33	33
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets
State Pharmacy Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets

SCHEDULE OF ESTIMATED FUTURE AM

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details) $ in Thousands	Mar. 31, 2021USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2021	$ 149
2022	188
2023	188
2024	161
2025	148
Thereafter	721
Intangible assets	$ 1,555

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts payable	$ 4,941	$ 3,645
Other accrued expenses	49	49
Accrued interest	186	238
Accrued exit fee for note payable	800	800
Total accounts payable and accrued expenses	5,976	4,732
Less: Current portion	(5,176)	(3,932)
Non-current total accrued expenses	$ 800	$ 800

SUMMARY OF FUTURE MINIMUM PAYME

SUMMARY OF FUTURE MINIMUM PAYMENTS (Details) $ in Thousands	Mar. 31, 2021USD ($)
Debt Disclosure [Abstract]
Remainder of 2021	$ 3,395
2022	3,966
2023	9,511
Total minimum payments	16,872
Less: amount representing interest	(2,511)
Notes payable, gross	14,361
Less: unamortized discount	(706)
Notes payable	13,655
Less: current portion, net of unamortized discount	(2,659)
Note payable, net of current portion and unamortized debt discount	$ 10,996

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Jul. 31, 2017	Mar. 31, 2021	Mar. 31, 2020	May 11, 2021	Apr. 30, 2020
Debt Instrument [Line Items]
Gain on forgivness of debt		$ 1,967
Subsequent Event [Member]
Debt Instrument [Line Items]
Debt principal amount				$ 55,000
Term Loan and Security Agreement [Member] | SWK Funding LLC [Member]
Debt Instrument [Line Items]
Debt principal amount	$ 16,000
Debt instrument interest rate description	Company has achieved a leverage ratio as of such date of less than 4.00:1:00, the Margin Rate shall equal 9.00%; and if the Company has achieved a leverage ratio as of such date of less than 3.00:1:00, the Margin Rate shall equal 7.00%.
Term Loan and Security Agreement [Member] | SWK Funding LLC [Member] | London Interbank Offered Rate (LIBOR) [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	2.00%
Term Loan and Security Agreement [Member] | SWK Funding LLC [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt instrument interest rate	10.00%
SWK Second Amendment [Member]
Debt Instrument [Line Items]
Interest expense, debt		509	560
Amortization of debt discount (premium)		$ 96	$ 160
Business Loan Agreement [Member]
Debt Instrument [Line Items]
Debt principal amount					$ 1,967

SCHEDULE OF FUTURE LEASE PAYMEN

SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Remainder of 2021	$ 766
2022	1,038
2023	1,064
2024	1,090
2025	916
Thereafter	5,141
Total minimum lease payments	10,015
Less: amount representing interest payments	(2,922)
Total operating lease liabilities	7,093
Less: current portion, operating lease liabilities	(597)	$ (580)
Operating lease liabilities, net of current portion	$ 6,496	$ 6,652

SCHEDULE OF FUTURE LEASE PAYM_2

SCHEDULE OF FUTURE LEASE PAYMENTS UNDER FINANCE LEASE (Details) - USD ($) $ in Thousands	Mar. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Remainder of 2021	$ 7
2022	9
2023	9
2024	1
Total minimum lease payments	26
Less: amount representing interest payments	(2)
Present value of future minimum lease payments	24
Less: current portion, finance lease obligation	(8)	$ (8)
Finance lease obligation, net of current portion	$ 16	$ 17

LEASES (Details Narrative)

LEASES (Details Narrative) $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)ft²	Mar. 31, 2020USD ($)
Lessee, Lease, Description [Line Items]
Weighted average incremental borrowing rate, operating lease	6.33%
Weighted average remaining lease term, operating lease	11 years 7 days
Cash paid in operating lease liability | $	$ 251	$ 271
Operating lease expense | $	$ 261	$ 278
Weighted average incremental borrowing rate, finance lease	6.36%
Weighted average remaining lease term, finance lease	2 years 9 months 29 days
Operating leases, income statement, depreciation expense on property subject to or held-for-lease | $	$ 2
Finance lease, interest expense | $	$ 1
San Diego [Member]
Lessee, Lease, Description [Line Items]
Operating lease space | ft²	10,200
Operating lease expires date	December 2021
Lease term description	term for a five-year period
Ledgewood [Member]
Lessee, Lease, Description [Line Items]
Operating lease space | ft²	26,400
Operating lease expires date	July 2026
Lease term description	term for two additional five-year periods
Ledgewood [Member] | Additional Square Footage of Lease [Member]
Lessee, Lease, Description [Line Items]
Operating lease space | ft²	1,400
Nashville [Member]
Lessee, Lease, Description [Line Items]
Operating lease space | ft²	5,500
Operating lease expires date	December 2024
Lease term description	term for two additional five-year periods

SCHEDULE OF STOCK OPTION PLAN A

SCHEDULE OF STOCK OPTION PLAN ACTIVITY (Details) - Stock Option Plan [Member] $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2021USD ($)$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares, Outstanding, Beginning balance | shares	3,030,033
Weighted Avg. Exercise Price, Outstanding, Beginning balance | $ / shares	$ 5.43
Number of shares, Options granted | shares	67,000
Weighted Avg. Exercise Price, Options granted | $ / shares	$ 8.07
Number of shares, Options exercised | shares	(11,301)
Weighted Avg. Exercise Price, Options exercised | $ / shares	$ 2.42
Number of shares, Options cancelled/forfeited | shares	(28,195)
Weighted Avg. Exercise Price, Options cancelled/forfeited | $ / shares	$ 5.45
Number of shares, Outstanding, Ending balance | shares	3,057,537
Weighted Avg. Exercise Price, Outstanding, Ending balance | $ / shares	$ 5.50
Weighted Avg. Remaining Contractual Life, Options outstanding	5 years 6 months 14 days
Aggregate Intrinsic Value, Options outstanding | $	$ 5,287
Number of shares, Options exercisable | shares	2,169,441
Weighted Avg. Exercise Price, Exercisable Ending Balance | $ / shares	$ 4.85
Weighted Avg. Remaining Contractual Life, Options exercisable	5 years 14 days
Aggregate Intrinsic Value, Options exercisable | $	$ 4,944
Number of shares, Options vested and expected to vest | shares	2,968,979
Weighted Avg. Exercise Price, Vested and expected to vest | $ / shares	$ 5.45
Weighted Avg. Remaining Contractual Life, Options vested and expected to vest	5 years 6 months
Aggregate Intrinsic Value, Options vested and expected to vest | $	$ 5,254

SCHEDULE OF FAIR VALUE ASSUMPTI

SCHEDULE OF FAIR VALUE ASSUMPTIONS (Details) - Options Granted to Employees [Member]	3 Months Ended
	Mar. 31, 2021$ / shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted-average fair value of options granted	$ 4.96
Expected terms (in years)	6 years 1 month 9 days
Expected volatility	69.00%
Risk-free interest rate, minimum	0.39%
Risk-free interest rate, maximum	0.45%
Dividend yield	(0.00%)

SCHEDULE OF STOCK OPTION OUTSTA

SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE (Details)	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	$ 1.47
Range of Exercise Prices, maximum	$ 8.99
Number of Options Outstanding | shares	3,057,537
Weighted Average Remaining Contractual Life in Years	5 years 6 months 14 days
Weighted Average Exercise Price	$ 5.50
Number Exercisable | shares	2,169,441
Weighted Average Exercisable Exercise Price	$ 4.85
Range One [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	1.47
Range of Exercise Prices, maximum	$ 2.60
Number of Options Outstanding | shares	760,318
Weighted Average Remaining Contractual Life in Years	5 years 4 months 17 days
Weighted Average Exercise Price	$ 2.06
Number Exercisable | shares	750,557
Weighted Average Exercisable Exercise Price	$ 2.06
Range Two [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	2.76
Range of Exercise Prices, maximum	$ 4.66
Number of Options Outstanding | shares	513,628
Weighted Average Remaining Contractual Life in Years	5 years 6 months 3 days
Weighted Average Exercise Price	$ 3.98
Number Exercisable | shares	442,498
Weighted Average Exercisable Exercise Price	$ 3.97
Range Three [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	5.49
Range of Exercise Prices, maximum	$ 6.36
Number of Options Outstanding | shares	470,350
Weighted Average Remaining Contractual Life in Years	6 years 10 months 2 days
Weighted Average Exercise Price	$ 6.12
Number Exercisable | shares	320,023
Weighted Average Exercisable Exercise Price	$ 6.13
Range Four [Member]
Share-based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	6.64
Range of Exercise Prices, maximum	$ 8.99
Number of Options Outstanding | shares	1,313,241
Weighted Average Remaining Contractual Life in Years	5 years 2 months 4 days
Weighted Average Exercise Price	$ 7.86
Number Exercisable | shares	656,363
Weighted Average Exercisable Exercise Price	$ 7.99

SCHEDULE OF RESTRICTED STOCK UN

SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of RSUs unvested, Outstanding, Beginning balance | shares	1,601,509
Weighted Average Grant Date Fair Value, Beginning balance | $ / shares	$ 3.14
Number of RSUs granted | shares	300,000
Weighted Average Grant Date Fair Value, RSUs granted | $ / shares	$ 8.90
Number of RSUs vested | shares	(252,755)
Weighted Average Grant Date Fair Value, RSUs vested | $ / shares	$ 2.38
Number of RSUs cancelled/forfeited | shares	0
Weighted Average Grant Date Fair Value, RSUs cancelled/forfeited | $ / shares
Number of RSUs unvested, Outstanding, Ending balance | shares	1,648,754
Weighted Average Grant Date Fair Value, Ending balance | $ / shares	$ 4.30

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Class of Warrant or Right [Line Items]
Number of Shares Warrants Outstanding, beginning balance	780,386
Weighted Avg. Exercise Price, Outstanding, beginning balance | $ / shares	$ 2.12
Number of Shares Warrants Outstanding, Granted	0
Number of Shares Warrants Outstanding, Exercised	0
Number of Shares Warrants Outstanding, Expired	0
Number of Shares Warrants Outstanding and Exercisable, ending balance	780,386
Weighted Avg. Exercise Price, Outstanding and Exercisable, ending balance | $ / shares	$ 2.12
Weighted average remaining contractual life of the outstanding warrants in years	3 years 3 months 10 days

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE (Details)	3 Months Ended
	Mar. 31, 2021$ / sharesshares
Warrant [Member]
Class of Warrant or Right [Line Items]
Class of Warrant or Right, Outstanding | shares	780,386
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 2.12
Lender Warrants [Member]
Class of Warrant or Right [Line Items]
Warrants issuance date	May 11, 2015
Class of Warrant or Right, Outstanding | shares	125,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 1.79
Expiration Date	May 11, 2025
Settlement Warrants [Member]
Class of Warrant or Right [Line Items]
Warrants issuance date	Aug. 16, 2016
Class of Warrant or Right, Outstanding | shares	40,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 3.75
Expiration Date	Aug. 16, 2021
Lender Warrants One [Member]
Class of Warrant or Right [Line Items]
Warrants issuance date	Jul. 19, 2017
Class of Warrant or Right, Outstanding | shares	615,386
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares	$ 2.08
Expiration Date	Jul. 19, 2024

SCHEDULE OF STOCK BASED COMPENS

SCHEDULE OF STOCK BASED COMPENSATION GRANTED TO EMPLOYEES DIRECTORS CONSULTANTS (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Share-based Payment Arrangement, Expense	$ 855	$ 533
Employees [Member] | Selling, General and Administrative [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Share-based Payment Arrangement, Expense	755	436
Director [Member] | Selling, General and Administrative [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Share-based Payment Arrangement, Expense	$ 100	$ 97

STOCKHOLDERS_ EQUITY AND STOC_3

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	1 Months Ended				3 Months Ended		12 Months Ended
	May 11, 2021	Apr. 30, 2021	Mar. 31, 2021	Mar. 31, 2020	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2020
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise price, minimum					$ 1.47
Exercise price, maximum					$ 8.99
Value of stock withheld for payroll tax purposes					$ (57,000)
Preferred stock, shares authorized			5,000,000	5,000,000	5,000,000	5,000,000
Preferred stock, par value			$ 0.001	$ 0.001	$ 0.001	$ 0.001
Preferred stock, shares outstanding			0	0	0	0
Stock-based compensation					$ 855,000	$ 533,000
Number of restrcited shares, value
2017 Incentive Stock and Awards Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Maximum number of common stock issuance under the plan			2,000,000		2,000,000
Shares available for future issuances			4,077		4,077
Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued		5,000
Number of options to purchase common stock		5,000
Net proceeds received		$ 21,000
Subsequent Event [Member] | Series C Cumulative Preferred Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shared sold	440,000
Gross proceeds from stock issued	$ 11,000
Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Closing price of common stock price per share			$ 6.75		$ 6.75
Unrecognized compensation expense related to unvested stock options granted under the plan			$ 2,582,000		$ 2,582,000
Weighted-average period for recognition					4 years 7 months 2 days
Stock-based compensation					$ 452,000	263,000
Intrinsic value of options exercised					63,000
Unvested RSUs [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized compensation expense related to unvested stock options granted under the plan			$ 3,687,000		$ 3,687,000
Weighted-average period for recognition					9 months 25 days
Stock-based compensation					$ 346,000	$ 259,000
Mark L. Baum [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued		334,129
Mark L. Baum [Member] | Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of restricted common stock, shares					200,000
Mark L. Baum [Member] | Restricted Stock Units (RSUs) [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued		515,871
Andrew R. Boll [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued		49,832
Andrew R. Boll [Member] | Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of restricted common stock, shares					30,000
Andrew R. Boll [Member] | Restricted Stock Units (RSUs) [Member] | Subsequent Event [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued		77,668
Director [Member] | Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued					22,755
Employees and Consultant [Member] | Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term							10 years
Share-based compensation arrangement by share-based payment award, plan modification, description and terms					Vesting terms for options granted to employees and consultants during the three months ended March 31, 2021 were as follows: 25% of the shares subject to the option vest and become exercisable on the first anniversary of the grant date and the remaining 75% of the shares subject to the option vest and become exercisable quarterly in equal installments thereafter over three years. Certain option awards provide for accelerated vesting if there is a change in control (as defined in the Plans) and in the event of certain modifications to the option award agreement.
Employees [Member] | Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued of restricted common stock, shares					300,000
Number of restrcited shares, value					$ 2,670,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued			11,301
Number of options to purchase common stock			11,301
Exercise price, minimum			$ 1.70
Exercise price, maximum			$ 3.96
Net proceeds received				$ 27,000
Shares issued of restricted common stock, shares					230,000	91,987
Number of stock withheld for payroll tax purposes					7,500
Value of stock withheld for payroll tax purposes
Number of restrcited shares, value
Common Stock [Member] | Mark L. Baum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued					200,000
Common Stock [Member] | Andrew R. Boll [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued					22,500
Number of stock withheld for payroll tax purposes					7,500
Value of stock withheld for payroll tax purposes					$ 57,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($) $ in Thousands	1 Months Ended		3 Months Ended		36 Months Ended
	Dec. 31, 2019	Apr. 30, 2017	Mar. 31, 2021	Mar. 31, 2020	Dec. 31, 2019
Loss Contingencies [Line Items]
Royalty payments			$ 232	$ 144
Stock based payments			$ 855	533
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 U.S. Food and Drug Administration (“FDA”) for the first product arising from the acquired intellectual property (if any); (3) for certain of the Inventors, a payment payable within 30 days after the Company files the first new drug application with the FDA for the first product arising from the acquired intellectual property (if any); and (4) certain royalty payments based on the net receipts received by the Company in connection with the sale or licensing of any product based on the acquired intellectual property (if any), after deducting (among other things) the Company’s development costs associated with such product. If, following five years after the date of the applicable asset purchase agreement, the Company either (a) for certain of the Inventors, has not filed an IND or, for the remaining Inventors, has not initiated a study where data is derived, or (b) has failed to generate royalty payments to the Inventors for any product based on the acquired intellectual property, the Inventors may terminate the applicable asset purchase agreement and request that the Company re-assign the acquired technology to the Inventors.
Richard L. Lindstrom, M.D [Member]
Loss Contingencies [Line Items]
Milestone payments on payables			$ 35	55
Klarity License Agreement [Member] | Richard L. Lindstrom, M.D [Member]
Loss Contingencies [Line Items]
Royalty payment description		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.
Royalty payments			35	29
License Agreement [Member] | Richard L. Lindstrom, M.D [Member] | Initial Payment [Member]
Loss Contingencies [Line Items]
Royalty payments		$ 50
License Agreement [Member] | Richard L. Lindstrom, M.D [Member] | Second Payment [Member]
Loss Contingencies [Line Items]
Royalty payments		50
Sales revenue net		50
License Agreement [Member] | Richard L. Lindstrom, M.D [Member] | Final Payment [Member]
Loss Contingencies [Line Items]
Royalty payments		50
Sales revenue net		$ 100
Injectable Asset Purchase Agreement [Member] | Richard L. Lindstrom, M.D [Member]
Loss Contingencies [Line Items]
Royalty payment description	the Company is required to make royalty payments to Dr. Lindstrom ranging from 2% to 3% of net sales, dependent upon the final formulation and patent protection of the Lindstrom Product sold.
Royalty payments			7	38
Milestone payment in cash			7	7
Injectable Asset Purchase Agreement [Member] | Richard L. Lindstrom, M.D [Member] | Initial Payment [Member]
Loss Contingencies [Line Items]
Royalty payments	$ 33
Dexycu Agreement [Member]
Loss Contingencies [Line Items]
Commission expense incurred			485
Sales and Marketing Agreements [Member]
Loss Contingencies [Line Items]
Commission expense incurred			804	603
Stock based payments			$ 0	$ 83
Sales and Marketing Agreements [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Commission payments percentage					10.00%
Sales and Marketing Agreements [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Commission payments percentage					14.00%

SCHEDULE OF SEGMENT NET REVENUE

SCHEDULE OF SEGMENT NET REVENUES, SEGMENT OPERATING EXPENSES AND SEGMENT CONTRIBUTION (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Segment Reporting Information [Line Items]
Total revenues	$ 15,443	$ 11,817
Cost of sales	(3,770)	(3,626)
Cost of sales	3,770	3,626
Gross profit	11,673	8,191
Selling, general and administrative	8,164	8,416
Research and development	592	403
Operating income (loss)	2,917	(628)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	15,443	11,817
Cost of sales	(3,770)	(3,626)
Cost of sales	3,770	3,626
Gross profit	11,673	8,191
Selling, general and administrative	5,771	6,684
Research and development	223	54
Segment contribution	5,679	1,453
Operating income (loss)	2,917	(628)
Amortization	40	45
Operating Segments [Member] | Research and Development Expense [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	369	349
Operating Segments [Member] | ImprimisRx [Member]
Segment Reporting Information [Line Items]
Total revenues	15,443	11,817
Cost of sales	(3,770)	(3,626)
Cost of sales	3,770	3,626
Gross profit	11,673	8,191
Selling, general and administrative	5,771	6,640
Research and development	210	43
Segment contribution	5,692	1,508
Operating Segments [Member] | Pharmaceutical Drug Development [Member]
Segment Reporting Information [Line Items]
Total revenues
Cost of sales
Cost of sales
Gross profit
Selling, general and administrative		44
Research and development	13	11
Segment contribution	(13)	(55)
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	$ 2,353	$ 1,687

SEGMENT INFORMATION AND CONCE_3

SEGMENT INFORMATION AND CONCENTRATIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2021	Mar. 31, 2020
Revenue, Major Customer [Line Items]
Number of operating segments, description.	two
Percentage of sales derived from large number of customer	10.00%	10.00%
Three Main Suppliers [Member]
Revenue, Major Customer [Line Items]
Percentage of sales derived from large number of customer	82.00%	78.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	May 11, 2021	Apr. 30, 2021	Mar. 31, 2021	Mar. 31, 2020
Subsequent Event [Line Items]
Preferred Stock, Par or Stated Value Per Share			$ 0.001	$ 0.001
Subsequent Event [Member]
Subsequent Event [Line Items]
Number of common stock shares issued		5,000
Options to purchase shares of common stock		5,000
Exercise price per share		$ 4.29
Proceeds from purchase of common stock		$ 21,000
Debt principal amount	$ 55,000,000
Subsequent Event [Member] | TGV-Health, LLC [Member]
Subsequent Event [Line Items]
Number of shares returned	300,000
Subsequent Event [Member] | Elle Pharmaceutical, LLC [Member]
Subsequent Event [Line Items]
Number of shares returned	350,000
Subsequent Event [Member] | Stowe Pharmaceuticals, Inc. [Member]
Subsequent Event [Line Items]
Number of shares returned	1,750,000
Subsequent Event [Member] | Elle Pharmaceutical, LLC [Member]
Subsequent Event [Line Items]
Share price per share	$ 25
Subsequent Event [Member] | Series B Cumulative Preferred Stock [Member]
Subsequent Event [Line Items]
Number of common stock shares issued	440,000
Value of shares issued	$ 10,670,000
Preferred Stock, Par or Stated Value Per Share	$ 0.001
Preferred Stock, Liquidation Preference Per Share	$ 25
Preferred stock description	the Company’s Board of Directors, are entitled to cumulative cash dividends at the rate of 9.50% of the $25.00 liquidation preference per year (equivalent to $2.375 per share per year); provided, however, that for each thirty (30) day period following May 5, 2021, the dividend rate shall be increased in increments of fifty (50) basis points, and effective September 30, 2021, the dividend rate shall be set at 12%, and for each thirty (30) day period thereafter, the dividend rate shall be increased in increments of one hundred (100) basis points except as otherwise limited by applicable law. Dividends will be payable quarterly in arrears, on or about the 15th of January, April, July and October, beginning on or about July 15, 2021.
Preferred Stock, Dividend Rate, Percentage	9.50%
Subsequent Event [Member] | 8.625% Senior Notes Due 2026 [Member]
Subsequent Event [Line Items]
Debt principal amount		$ 50,000
Debt interest rate		8.625%
Debt maturity date		Apr. 30, 2026
Debt redemption percentage		100.00%
Subsequent Event [Member] | SWK Loan [Member]
Subsequent Event [Line Items]
Repayment of loan		$ 15,540,000
Subsequent Event [Member] | Eton Stock Sale [Member] | Underwritten Public Offering [Member]
Subsequent Event [Line Items]
Number of public offering shares issued		1,518,000
Offering price per share		$ 7
Proceeds from offering		$ 10,626,000
Owned shares		1,982,000
Equity voting interest percentage		8.10%
Subsequent Event [Member] | Mark L. Baum [Member]
Subsequent Event [Line Items]
Number of common stock shares issued		334,129
Value of shares issued		$ 2,760,000
Subsequent Event [Member] | Andrew R. Boll [Member]
Subsequent Event [Line Items]
Number of common stock shares issued		49,832
Value of shares issued		$ 411,000
Subsequent Event [Member] | Underwriters [Member] | 8.625% Senior Notes Due 2026 [Member]
Subsequent Event [Line Items]
Value of shares issued		5,000
Debt principal amount		$ 55,000
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member] | Mark L. Baum [Member]
Subsequent Event [Line Items]
Number of common stock shares issued		515,871
Number of shares vested		850,000
Subsequent Event [Member] | Restricted Stock Units (RSUs) [Member] | Andrew R. Boll [Member]
Subsequent Event [Line Items]
Number of common stock shares issued		77,668
Number of shares vested		127,500