Harrow Health (HROW) 10-Q 10 Aug 21 2021 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2021	Aug. 09, 2021
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	Q2
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		26,893,896
Common Stock, $0.001 par value per share
Document Information [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
Document Information [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	Jun. 30, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents, including restricted cash of $200	$ 72,851	$ 4,301
Investment in Eton Pharmaceuticals	12,209	28,455
Accounts receivable, net	3,710	2,662
Inventories	3,903	3,962
Prepaid expenses and other current assets	801	751
Total current assets	93,474	40,131
Property, plant and equipment, net	4,937	4,453
Operating lease right-of-use assets	4,747	6,799
Intangible assets, net	1,882	1,939
Investments
Goodwill	332	332
TOTAL ASSETS	106,966	57,474
Current liabilities
Accounts payable and accrued expenses	5,207	3,932
Accrued payroll and related liabilities	2,388	2,315
Deferred revenue and customer deposits	56	66
Current portion of paycheck protection program loan payable		1,259
Current portion of loan payable, net of unamortized debt discount		2,639
Current portion of operating lease liabilities	485	580
Current portion of finance lease obligations	8	8
Total current liabilities	8,144	10,799
Operating lease liabilities, net of current portion	4,695	6,652
Finance lease obligations	14	17
Accrued expenses, net of current portion		800
Paycheck protection program loan payable, net of current portion		708
Loan payable, net of current portion and unamortized debt discount	71,265	11,670
TOTAL LIABILITIES	84,118	30,646
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 50,000,000 shares authorized, 26,893,896 and 25,749,875 shares issued and outstanding at June 30, 2021 and December 31, 2020, respectively	27	26
Additional paid-in capital	102,837	104,557
Accumulated deficit	(79,661)	(77,400)
TOTAL HARROW HEALTH STOCKHOLDERS’ EQUITY	23,203	27,183
Noncontrolling interests	(355)	(355)
TOTAL EQUITY	22,848	26,828
TOTAL LIABILITIES AND EQUITY	106,966	57,474
Surface Ophthalmics [Member]
Current assets
Investments		1,314
Melt Pharmaceuticals [Member]
Current assets
Investments	$ 1,594	$ 2,506

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 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	26,893,896	25,749,875
Common stock, shares outstanding	26,893,896	25,749,875

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenues:
Total revenues	$ 18,134	$ 8,060	$ 33,577	$ 19,877
Cost of sales	(4,417)	(3,204)	(8,187)	(6,830)
Gross profit	13,717	4,856	25,390	13,047
Operating expenses:
Selling, general and administrative	9,123	6,954	17,287	15,370
Research and development	425	749	1,017	1,152
Impairment of intangible assets		363		363
Total operating expenses	9,548	8,066	18,304	16,885
Income (loss) from operations	4,169	(3,210)	7,086	(3,838)
Other (expense) income:
Interest expense, net	(1,314)	(505)	(1,827)	(1,065)
Investment loss
Loss from early extinguishment of loan	(756)		(756)
Gain on forgiveness of PPP loan			1,967
Other (expense) income, net	(51)	19	(51)	19
Total other (expense) income, net	(6,647)	2,950	(9,347)	(9,345)
Total net loss including noncontrolling interests	(2,478)	(260)	(2,261)	(13,183)
Net loss attributable to noncontrolling interests		23		39
Net loss attributable to Harrow Health, Inc.	(2,478)	(237)	(2,261)	(13,144)
Preferred dividends and accretion of preferred stock discount	(472)		(472)
Net loss attributable to common stockholders	$ (2,950)	$ (237)	$ (2,733)	$ (13,144)
Basic and diluted net loss per share of common stock	$ (0.11)	$ (0.01)	$ (0.10)	$ (0.51)
Weighted average number of shares of common stock outstanding, basic and diluted	26,736,970	25,893,629	26,379,943	25,867,478
Melt Pharmaceuticals [Member]
Other (expense) income:
Investment loss	$ (477)	$ (690)	$ (947)	$ (1,236)
Surface Ophthalmics [Member]
Other (expense) income:
Investment loss	(465)	(599)	(1,314)	(938)
Eton Pharmaceuticals [Member]
Other (expense) income:
Investment loss	(3,584)	4,725	(6,419)	(6,125)
Product Sales, Net [Member]
Revenues:
Total revenues	17,297	8,049	32,245	19,859
Other Revenues [Member]
Revenues:
Total revenues	$ 837	$ 11	$ 1,332	$ 18

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total Harrow Health Inc Stockholders Equity [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 stock options
Exercise of employee options, shares		253
Vesting of RSUs
Issuance of common stock related to vesting of RSUs, shares		91,987
Stock-based payment for services provided			83		83		83
Stock-based payment for services provided, shares		30,000
Payment of preferred dividends
Stock-based compensation expense			1,078		1,078		1,078
Net loss				(13,144)	(13,144)	(39)	(13,183)
Ending balance, value at Jun. 30, 2020		$ 26	102,889	(87,187)	15,728	(332)	15,396
Balance, shares at Jun. 30, 2020		25,649,171
Beginning 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
Exercise of employee stock options
Exercise of employee options, shares		253
Stock-based payment for services provided			83		83		83
Stock-based payment for services provided, shares		30,000
Stock-based compensation expense			545		545		545
Net loss				(237)	(237)	(23)	(260)
Ending balance, value at Jun. 30, 2020		$ 26	102,889	(87,187)	15,728	(332)	15,396
Balance, shares at Jun. 30, 2020		25,649,171
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 stock options			48		48		48
Exercise of employee options, shares		16,613
Exercise of warrants
Exercise of warrants, shares		311,369
Vesting of RSUs		$ 1	(1)
Issuance of common stock related to vesting of RSUs, shares		1,207,500
Shares withheld related to net share settlement of equity awards			(3,228)		(3,228)		(3,228)
Shares withheld related to net share settlement of equity awards, shares		(391,461)
Issuance of preferred shares, net of discount and issuance costs			10,655		10,655		10,655
Issuance of preferred shares, Shares	440,000
Redemption of preferred shares			(11,000)		(11,000)		(11,000)
Redemption of preferred shares, shares	(440,000)
Payment of preferred dividends			(127)		(127)		(127)
Stock-based compensation expense			1,933		1,933		1,933
Net loss				(2,261)	(2,261)		(2,261)
Ending balance, value at Jun. 30, 2021		$ 27	102,837	(79,661)	23,203	(355)	22,848
Balance, shares at Jun. 30, 2021		26,893,896
Beginning 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
Exercise of employee stock options			21		21		21
Exercise of employee options, shares		5,312
Exercise of warrants
Exercise of warrants, shares		311,369
Vesting of RSUs		$ 1	(1)
Issuance of common stock related to vesting of RSUs, shares		977,500
Shares withheld related to net share settlement of equity awards			(3,171)		(3,171)		(3,171)
Shares withheld related to net share settlement of equity awards, shares		(383,961)
Issuance of preferred shares, net of discount and issuance costs			10,655		10,655		10,655
Issuance of preferred shares, Shares	440,000
Redemption of preferred shares			(11,000)		(11,000)		(11,000)
Redemption of preferred shares, shares	(440,000)
Payment of preferred dividends			(127)		(127)		(127)
Stock-based compensation expense			1,078		1,078		1,078
Net loss				(2,478)	(2,478)		(2,478)
Ending balance, value at Jun. 30, 2021		$ 27	$ 102,837	$ (79,661)	$ 23,203	$ (355)	$ 22,848
Balance, shares at Jun. 30, 2021		26,893,896

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss (including noncontrolling interests)	$ (2,261)	$ (13,183)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization of property, plant and equipment	876	913
Amortization of intangible assets	79	88
Amortization of operating lease right-of-use assets	299	341
Provision for bad debt expense	36	302
Amortization of debt issuance costs and discount	288	243
Gain on forgiveness of PPP loan	(1,967)
Investment loss from Eton Pharmaceuticals, net	6,419	6,125
Investment loss from Surface Opthalmics, net	1,314	938
Investment loss from Melt Pharmaceuticals, net	947	1,236
Loss on sale and disposal of assets		5
Interest paid-in-kind on loan payable		348
Impairment of long-lived assets		363
Loss on early extinguishment of loan	706
Stock-based payment of consulting services		83
Stock-based compensation	1,933	1,078
Changes in assets and liabilities:
Accounts receivable	(1,084)	(311)
Inventories	59	(540)
Prepaid expenses and other current assets	(85)	(25)
Accounts payable and accrued expenses	1,026	(2,253)
Accrued payroll and related liabilities	73	1,052
Deferred revenue and customer deposits	(10)	(4)
NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES	8,648	(3,201)
CASH FLOWS FROM INVESTING ACTIVITIES
Net proceeds on sale investments	9,827
Investment in patent and trademark assets	(22)	(74)
Purchases of property, plant and equipment	(1,360)	(536)
NET CASH PROVIDED BY (USED IN) INVESTING ACTIVITIES	8,445	(610)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on finance lease obligations	(3)	(3)
Net proceeds from 8.625% notes payable, net of costs	71,073
Principal and exit fee payments on SWK loan	(15,961)
Net proceeds from PPP loan		1,967
Proceeds from SWK debt, net of costs		1,000
Payment of taxes for vesting of RSUs	(3,228)
Proceeds from exercise of stock options	48
Sale of preferred stock, net of discount and issuance costs	10,655
Redemption of preferred stock	(11,000)
Payment of preferred stock dividends	(127)
NET CASH PROVIDED BY FINANCING ACTIVITIES	51,457	2,964
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	68,550	(847)
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	4,301	4,949
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	72,851	4,102
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH
Cash and cash equivalents	72,651	3,902
Restricted cash	200	200
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF PERIOD	72,851	4,102
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes
Cash paid for interest	788	408
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Right-of-use asset obtained in exchange for lease obligation		41
Net reduction in right-of-use assets and lease liabilities in connection with lease modifications	$ 1,753

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 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 non-controlling equity positions in Surface Ophthalmics, Inc. (“Surface”) and Melt Pharmaceuticals, Inc. (“Melt”), both companies that began as subsidiaries of Harrow. In 2020, Harrow created Visionology, Inc. (“Visionology”), which recently launched 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 and six months ended June 30, 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 intercompany 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 June 30, 2021 and December 31, 2020 and the condensed consolidated statements of operations, stockholders’ equity and cash flows for the periods ended June 30, 2021 and 2020 include our accounts and those of our wholly owned subsidiaries, as well as our majority owned subsidiaries Mayfield Pharmaceuticals, Inc. and Stowe Pharmaceuticals, Inc.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following represents an update for the six months ended June 30, 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, approvals, guidelines and inspections which could impact the Company’s ability to make, dispense, and sell certain products. If the Company was required to cease compounding and selling certain products as a result of regulatory guidelines or inspections, this may have a material impact on the Company’s financial condition, liquidity and results of operations. 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 Loss per Common Share Basic net loss per common share is computed by dividing net loss attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options and warrants, outstanding during the period. Basic and diluted net 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, unvested restricted stock units (“RSUs”) and warrants were 4,121,398 5,414,504 235,973 251,746 The following table shows the computation of basic and diluted net loss per share of common stock for the three and six months ended June 30, 2021 and 2020: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE For the Three Months Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Numerator – net loss attributable to Harrow Health, Inc. common stockholders $ (2,950 ) $ (237 ) $ (2,733 ) $ (13,144 ) Denominator - weighted average number of shares outstanding, basic and diluted 26,736,970 25,893,629 26,379,943 25,867,478 Net loss per share, basic and diluted $ (0.11 ) $ (0.01 ) $ (0.10 ) $ (0.51 ) Investment in Eton Pharmaceuticals, Inc. During the three and six months ended June 30, 2021, the Company sold 1,518,000 underwritten public offering at a public offering price of $ 7.00 10,626 799 1,406 1,518,000 Following the Eton Stock Sale and as of June 30, 2021, the Company owns 1,982,000 10% 6.16 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (2,178) (5,013) 4,725 (6,125) 12,209 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). Investment in Melt Pharmaceuticals, Inc. – Related Party The Company owns 3,500,000 44% 477 690 947 1,236 1,594 2,506 885 851 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 common shares (which is approximately 20% of the equity interests following the close of a round of financing completed by Surface at various dates from May 2021 to July 2021) of Surface and uses the equity method of accounting for this investment, as management has determined that the Company has the ability to exercise significant influence over the operating and financial decisions of Surface. Under this method, the Company recognizes earnings and losses in Surface in its condensed consolidated financial statements and adjusts the carrying amount of its investment in Surface accordingly. The Company’s share of earnings and losses are based on the Company’s ownership interest of Surface. Any intra-entity profits and losses are eliminated. The Company recorded equity in the net losses of Surface of $ 465 and $ 599 during the three months and $ 1,314 and $ 938 during the six months ended June 30, 2021 and 2020, respectively. As of June 30, 2021 and December 31, 2020, the Company’s investment in Surface was $ 0 and $ 1,314 , respectively. See Notes 5 for more information and related party disclosure regarding Surface. Property, Plant and Equipment Property, plant and equipment is stated at cost less accumulated depreciation and amortization. Depreciation and amortization is calculated using the straight-line method over the estimated useful life of the asset. Leasehold improvements and capital lease equipment are amortized over the estimated useful life or remaining lease term, whichever is shorter. Software costs during the application development stage used to meet the Company’s internal needs are generally capitalized. Computer software and hardware and furniture and equipment are depreciated over three to five years Recently Adopted Accounting Pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes: Simplifying the Accounting for Income Taxes

REVENUES

REVENUES	6 Months Ended
	Jun. 30, 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 principles 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 it is paid a fee calculated based on sales it generates from a pharmaceutical product that is owned by a third party. The revenue earned from this arrangement is recognized at the time a customer has ordered the pharmaceutical product and it has shipped from the third party (or one of its distributors or affiliates), at which point there is no future performance obligation required by the Company and no consequential continuing involvement on the part of the Company to recognize the associated revenue. Intellectual Property License Revenues As of June 30, 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 and six months ended June 30, 2021 and 2020, consists of the following: SCHEDULE OF DISAGGREGATED REVENUE For the Three Months Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Product sales, net $ 17,297 $ 8,049 $ 32,245 $ 19,859 Commission revenues 827 - 1,312 - License revenues 10 11 20 18 Total revenues $ 18,134 $ 8,060 $ 33,577 $ 19,877 Deferred revenue and customer deposits at June 30, 2021 and December 31, 2020, were $ 56 66

INVESTMENT IN MELT PHARMACEUTIC

INVESTMENT IN MELT PHARMACEUTICALS, INC. RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 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 June 30, 2021 and December 31, 2020, the Company was due $ 885 851 The Company’s Chief Executive Officer, Mark L. Baum is a member of the Melt board of directors, and several employees of the Company (including Mr. Baum 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 Six Months Ended June 30, 2021 2020 Revenues, net $ - $ - Loss from operations 2,177 2,574 Net loss $ (2,177 ) $ (2,574 ) The unaudited condensed balance sheet information of Melt is summarized below: SCHEDULE OF CONDENSED BALANCE SHEET At June 30, At December 31, 2021 2020 Current assets $ 927 $ 2,947 Non current assets 98 11 Total assets 1,025 2,958 Total liabilities 1,784 1,778 Total stockholders’ (deficit) equity (759 ) 1,180 Total liabilities and stockholders’ equity $ 1,025 $ 2,958

INVESTMENT IN SURFACE OPHTHALMI

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS	6 Months Ended
	Jun. 30, 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 June 30, 2021, the Company owned 3,500,000 shares of Surface common stock. A Company director, Richard L. Lindstrom, and the Company’s Chief Executive Officer, Mark L. Baum, are directors of Surface. Surface is required to make royalty payments to Dr. Lindstrom of net sales of certain Surface products while certain patent rights remain outstanding. Dr. Lindstrom is also a minority owner of Flying L Partners, an affiliate of the funding investor who purchased the Surface Series A Preferred Stock. Several employees and a director of the Company (including Mr. Baum and Dr. Lindstrom) entered into consulting agreements and provide consulting services to Surface. The unaudited condensed results of operations information of Surface is summarized below: SUMMARY OF CONDENSED INCOME STATEMENT For the Six Months Ended June 30, 2021 2020 Revenues, net $ - $ - Loss from operations 4,712 3,127 Net loss $ (4,712 ) $ (3,127 ) The unaudited condensed balance sheet information of Surface is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At June 30, At December 31, 2021 2020 Current assets $ 25,786 $ 9,074 Non current assets 43 45 Total assets 25,829 9,119 Total liabilities 1,771 1,666 Total stockholders’ equity 24,058 7,453 Total liabilities and stockholders’ equity $ 25,829 $ 9,119

RESTRICTED CASH

RESTRICTED CASH	6 Months Ended
	Jun. 30, 2021
Restricted Cash
RESTRICTED CASH	NOTE 6. RESTRICTED CASH The restricted cash at June 30, 2021 and December 31, 2020 consisted of funds held in a money market account. At June 30, 2021 and December 31, 2020, the restricted cash was recorded at amortized cost, which approximates fair value. At June 30, 2021 and December 31, 2020, the funds held in a money market account of $ 200

INVENTORIES

INVENTORIES	6 Months Ended
	Jun. 30, 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 June 30, 2021 and December 31, 2020 was as follows: SCHEDULE OF INVENTORIES June 30, 2021 December 31, 2020 Raw materials $ 1,990 $ 2,501 Work in progress 17 17 Finished goods 1,896 1,444 Total inventories $ 3,903 $ 3,962

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	6 Months Ended
	Jun. 30, 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 June 30, 2021 and December 31, 2020, consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS June 30, 2021 December 31, 2020 Prepaid insurance $ 120 $ 160 Other prepaid expenses 607 401 Deposits and other current assets 74 190 Total prepaid expenses and other current assets $ 801 $ 751

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 9. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at June 30, 2021 and December 31, 2020, consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT June 30, 2021 December 31, 2020 Property, plant and equipment, net: Computer software and hardware $ 1,427 $ 1,370 Internal use software costs in development 803 337 Furniture and equipment 441 418 Lab and pharmacy equipment 4,225 3,426 Leasehold improvements 5,735 5,720 Property, plant and equipment, gross 12,631 11,271 Accumulated depreciation and amortization (7,694 ) (6,818 ) Property, plant and equipment, net $ 4,937 $ 4,453 For the three and six months ended June 30, 2021, depreciation and amortization related to the property, plant and equipment was $ 412 876 465 913

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 10. INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at June 30, 2021 consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Amortization periods (in years) Cost Accumulated amortization Impairment Net carrying value Patents 17 19 $ 540 $ (60 ) $ - $ 480 Licenses 20 50 (6 ) - 44 Trademarks Indefinite 358 - - 358 Customer relationships 3 15 1,519 (520 ) - 999 Trade name 5 5 (5 ) - - Non-competition clause 3 4 50 (50 ) - - State pharmacy licenses 25 8 (7 ) - 1 $ 2,530 $ (648 ) $ - $ 1,882 Amortization expense for intangible assets for the three and six months ended June 30, 2021 and 2020 was as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS For the Three Months Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Patents $ 6 $ 8 $ 12 $ 19 Licenses - - 1 1 Customer relationships 33 35 66 68 $ 39 $ 43 $ 79 $ 8 8 Estimated future amortization expense for the Company’s intangible assets at June 30, 2021 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE Remainder of 2021 $ 110 2022 188 2023 188 2024 161 2025 148 Thereafter 729 Intangible assets $ 1,524

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	6 Months Ended
	Jun. 30, 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 June 30, 2021 December 31, 2020 Accounts payable $ 3,882 $ 3,645 Other accrued expenses 49 49 Accrued interest 1,276 238 Accrued exit fee for loan payable - 800 Total accounts payable and accrued expenses 5,207 4,732 Less: Current portion (5,207 ) (3,932 ) Non-current total accrued expenses $ - $ 800

DEBT

DEBT	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
DEBT	NOTE 12. DEBT 8.625% Senior Notes Due 2026 In April 2021, the Company closed an offering of $ 50,000 5,000 25.00 51,909 3,091 20,000 25.75 278 19,164 1,158 322 T 8.625% issuance costs were recorded as a debt discount and are being amortized as interest expense, net of the amortization of the premium on note issuance, over the term of the Notes using the effective interest rate method. Prior to February 1, 2026, the Company may, at its option, redeem the Notes, in whole at any time or in part from time to time, at a redemption price equal to 100% of the principal amount Interest expense related to the Notes totaled $ 1,466 192 SWK Senior Note – Paid in April 2021 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 had achieved a leverage ratio as of such date of less than 3.00:1:00, the Margin Rate shall equal 7.00%. A summary of the material changes contained in the amendment entered into with SWK in April 2020 was as follows: ● SWK agreed to make available to the Company, and the Company drew down on, an additional principal amount of $ 1,000 ● The definition of the first amortization date was changed to August 14, 2020, permitting the Company to pay interest only on the principal amount loaned for the next payment (payments are due on a quarterly basis) following the SWK Second Amendment; and ● The interest payment of $ 358 Interest expense related to the SWK Loan Agreement, as amended, amounted to $ 138 647 505 1,065 0 96 83 243 In April 2021, the Company paid $ 15,540 756 Paycheck Protection Program Loan – Forgiven in March 2021 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 and received cash proceeds of the same amount, pursuant to the Paycheck Protection Program (the “PPP”) under the Federal Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), which was enacted March 27, 2020. The PPP is administered by the U.S. Small Business Administration (the “SBA”). On March 30, 2021, the Company received a notice of forgiveness of the full balance of the PPP Loan, including all accrued interest, in accordance with the terms and conditions of the CARES Act. Related to the forgiveness, the Company recorded a gain on the forgiveness of the PPP Loan for the loan balance of $ 1,967 in the accompanying condensed consolidated statement of operations for the six months ended June 30, 2021. At June 30, 2021, future minimum payments under the Company’s debt were as follows: SUMMARY OF FUTURE MINIMUM PAYMENTS Amount Remainder of 2021 $ 3,308 2022 6,562 2023 6,562 2024 6,580 2025 6,562 2026 77,158 Total minimum payments 106,732 Less: amount representing interest payments (31,732 ) Notes payable, gross 75,000 Less: unamortized discount, net of premium (3,735 ) Notes payable, net of unamortized discount $ 71,265

LEASES

LEASES	6 Months Ended
	Jun. 30, 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 ● An operating lease for 26,400 July 2026 term for two additional five-year periods 1,400 term of the lease to July 2027 ● An operating lease for 5,500 December 2024 term for two additional five-year periods In May 2021, the Company amended its New Jersey lease to include the addition of 8,926 July 2027 At June 30, 2021, the weighted average incremental borrowing rate and the weighted average remaining lease term for the operating leases held by the Company were 6.32% 14.08 During the three and six months ended June 30, 2021, cash paid for amounts included for the operating lease liabilities was $ 251 502 241 502 Future lease payments under operating leases as of June 30, 2021 were as follows : SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES Operating Leases Remainder of 2021 $ 502 2022 585 2023 600 2024 617 2025 433 Thereafter 5,146 Total minimum lease payments 7,883 Less: amount representing interest payments (2,703 ) Total operating lease liabilities 5,180 Less: current portion, operating lease liabilities (485 ) Operating lease liabilities, net of current portion $ 4,695 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 June 30, 2021 were as follows : SCHEDULE OF FUTURE LEASE PAYMENTS UNDER FINANCE LEASE Finance Leases Remainder of 2021 $ 5 2022 9 2023 9 2024 1 Total minimum lease payments 24 Less: amount representing interest payments (2 ) Present value of future minimum lease payments 22 Less: current portion, finance lease obligation (8 ) Finance lease obligation, net of current portion $ 14 At June 30, 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% 2.58 For the three and six months ended June 30, 2021, depreciation expense related to the equipment held under the finance lease obligation was $ 2 4 For the three and six months ended June 30, 2021, cash paid and expense recognized for interest expense related to the finance lease obligation was $ 0 1

STOCKHOLDERS_ EQUITY AND STOCK-

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	NOTE 14. STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION Preferred Stock At June 30, 2021 and 2020, the Company had 5,000,000 0.001 no Series B Cumulative Preferred Stock – Redeemed In May 2021, the Company sold 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 $ 10,655 . The Series B Preferred Stock was not convertible into our common stock, had no voting rights , except as required by Delaware law, and was redeemable by the Company at any time. Holders of Series B Preferred Stock were entitled to cumulative cash dividends at the rate of 9.50% of the $ 25.00 liquidation preference per year; provided, however, that for each thirty (30) day period following May 5, 2021, the dividend rate increased at various rates, except as otherwise limited by applicable law. Dividends were payable quarterly in arrears, on or about the 15th of January, April, July and October, beginning on or about July 15, 2021. In June 2021, the Company redeemed all of the outstanding shares of the Company’s Series B Preferred Stock, par value $ 0.001 440,000 25.00 11,127 472 Common Stock During the six months ended June 30, 2021, the Company issued 311,369 406,539 1.79 3.75 During the six months ended June 30, 2021, the Company issued 16,613 16,613 1.70 4.29 48 During the six months ended June 30, 2021, the Company issued 715,871 1,050,000 334,129 2,760 During the six months ended June 30, 2021, the Company issued 100,168 157,500 57,332 468 During the six months ended June 30, 2021, 35,510 Stock Option Plan On September 17, 2007, the Company’s Board of Directors and stockholders adopted the Company’s 2007 Incentive Stock and Awards Plan, which was subsequently amended on November 5, 2008, February 26, 2012, July 18, 2012, May 2, 2013 and September 27, 2013 (as amended, the “2007 Plan”). The 2007 Plan reached its term in September 2017, and we can no longer issue additional awards under this plan, however, options previously issued under the 2007 Plan will remain outstanding until they are exercised, reach their maturity or are otherwise cancelled/forfeited. On June 13, 2017, the Company’s Board of Directors and stockholders adopted the Company’s 2017 Incentive Stock and Awards Plan which was subsequently amended on June 3, 2021 (as amended, the “2017 Plan” together with the 2007 Plan, the “Plans”). As of June 30, 2021, the 2017 Plan provides for the issuance of a maximum of 6,000,000 3,967,251 Stock Options A summary of stock option activity under the Plans for the six months ended June 30, 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 (16,613 ) $ 2.99 Options cancelled/forfeited (29,945 ) $ 5.32 Options outstanding - June 30, 2021 3,050,475 $ 5.50 5.28 $ 11,555 Options exercisable 2,333,132 $ 5.01 4.85 $ 9,985 Options vested and expected to vest 2,978,866 $ 5.46 5.25 $ 11,399 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 June 30, 2021, based on the closing price of the Company’s common stock of $ 9.29 During the six months ended June 30, 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 six months ended June 30, 2021 included the following vesting schedules: 25% of the shares subject to the option vest and become exercisable on the first anniversary of the grant date and the remaining 75% of the shares subject to the option vest and become exercisable quarterly in equal installments thereafter over three years. 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 June 30, 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 5.13 $ 2.06 755,208 $ 2.06 $ 2.76 4.66 506,566 5.22 $ 3.98 449,872 $ 3.98 $ 5.49 6.36 470,350 6.59 $ 6.12 348,128 $ 6.14 $ 6.64 8.99 1,313,241 4.93 $ 7.86 779,924 $ 7.96 $ 1.47 8.99 3,050,475 5.28 $ 5.50 2,333,132 $ 5.01 As of June 30, 2021, there was approximately $ 2,012 5.17 569 1,021 The intrinsic value of options exercised during the three and six months ended June 30, 2021 was $ 14 77 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 six months ended June 30, 2021, 300,000 2,670 During the six months ended June 30, 2021, the Company’s board of directors were granted 38,576 400 A summary of the Company’s RSU activity and related information for the six months ended June 30, 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 338,576 $ 9.07 RSUs vested (1,243,009 ) $ 2.24 RSUs cancelled/forfeited - - RSUs unvested at June 30, 2021 697,076 $ 7.61 As of June 30, 2021, the total unrecognized compensation expense related to unvested RSUs was approximately $ 3,606 1.74 481 827 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 six months ended June 30, 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 (406,539 ) 2.16 Expired - Warrants outstanding and exercisable - June 30, 2021 373,847 $ 2.08 Weighted average remaining contractual life of the outstanding warrants in years - June 30, 2021 3.05 Warrants outstanding and exercisable as of June 30, 2021 are as follows: SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE Warrant Series Issue Date Warrants Outstanding Exercise Price Expiration Date Lender warrants 7/19/2017 373,847 $ 2.08 7/19/2024 Subsidiary Stock-Based Transactions The Company recognized $ 28 85 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 Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Employees - selling, general and administrative 923 436 1,678 872 Employees - R&D 55 - 55 - Directors - selling, general and administrative 100 96 200 193 Consultants - selling, general and administrative - 96 - 96 Total $ 1,078 $ 628 $ 1,933 $ 1,161

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 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 various claims, including 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 claims related to its purported termination of the APA. In October 2019, NDS voluntarily dismissed all but two claims, leaving only claims related to the scope and performance of the post-termination obligations to be litigated. Trial is currently set to begin in November 2021. NDS is seeking damages, interest, attorneys’ 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 the Company 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. Trial is currently set to begin October 2021. Erick is seeking unspecified damages, interest, attorneys’ 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. The Company’s insurance carrier has reserved its rights to seek contribution from the Company if the plaintiffs prevail on certain claims which the carrier alleges are uncovered. The Company believes the policy covers all claims. 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 70 0 55 44 79 44 27 56 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 14 0 7 7 14 4 42 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 827 1,312 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% 1,032 1,836 318 921 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. 261 493 117 261 272 431 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

SEGMENT INFORMATION AND CONCENT

SEGMENT INFORMATION AND CONCENTRATIONS	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2021: SCHEDULE OF SEGMENT NET REVENUES, SEGMENT OPERATING EXPENSES AND SEGMENT CONTRIBUTION For the Three Months Ended June 30, 2021 ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 18,134 $ - $ 18,134 Cost of sales (4,417 ) - (4,417 ) Gross profit 13,717 - 13,717 Operating expenses: Selling, general and administrative 6,422 - 6,422 Research and development 112 104 216 Segment contribution $ 7,183 $ (104 ) 7,079 Corporate 2,662 Research and development 209 Amortization 39 Operating income $ 4,169 For the Six Months Ended June 30, 2021 ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 33,577 $ - $ 33,577 Cost of sales (8,187 ) - (8,187 ) Gross profit 25,390 - 25,390 Operating expenses: Selling, general and administrative 12,193 - 12,193 Research and development 322 117 439 Segment contribution $ 12,875 $ (117 ) 12,758 Corporate 5,015 Research and development 578 Amortization 79 Operating income $ 7,086 For the Three Months Ended June 30, 2020 ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 8,060 $ - $ 8,060 Cost of sales (3,204 ) - (3,204 ) Gross profit 4,856 - 4,856 Operating expenses: Selling, general and administrative 4,598 43 4,641 Research and development 497 46 543 Segment contribution $ (239 ) $ (89 ) (328 ) Corporate 2,270 Research and development 206 Amortization 43 Asset sales and impairments, net 363 Operating loss $ (3,210 ) For the Six Months Ended June 30, 2020 Pharmaceutical Pharmaceutical Compounding Drug Development Total Net revenues $ 19,877 $ - $ 19,877 Cost of sales (6,830 ) - (6,830 ) Gross profit 13,047 - 13,047 Operating expenses: Selling, general and administrative 11,238 87 11,325 Research and development 540 57 597 Segment contribution $ 1,269 $ (144 ) 1,125 Corporate 3,957 Research and development 555 Amortization 88 Asset sales and impairments, net 363 Operating loss $ (3,838 ) 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 June 30, 2021 and December 31, 2020 were located in the U.S. Concentrations The Company has two products that each comprised more than 10% 36 The Company sells its compounded formulations to a large number of customers. There were no customers who comprised more than 10% of the Company’s total pharmacy sales 85% 79 60 70

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17. SUBSEQUENT EVENTS The Company has performed an evaluation of events occurring subsequent to June 30, 2021 through the filing date of this Quarterly Report. Based on its evaluation, no events other than those described below need to be disclosed. Sintetica Agreement In July 2021, the Company entered into a License and Supply Agreement (the “Sintetica Agreement”) with Sintetica S.A. (“Sintetica”), pursuant to which Sintetica granted the Company the exclusive license and marketing rights to its patented ophthalmic drug candidate (“AMP-100”) in the U.S. and Canada. Pursuant to the Sintetica Agreement, the Company will pay Sintetica a per unit transfer price to supply AMP-100, along with a per unit royalty for units sold. The Company is required to pay Sintetica up to $ 18,000 5,000 Subject to certain limitations, the term of the Sintetica Agreement is ten years, and allows for a ten-year extension if certain sales thresholds are met.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Risks, Uncertainties and Liquidity	Risks, Uncertainties and Liquidity The Company is subject to certain regulatory standards, approvals, guidelines and inspections which could impact the Company’s ability to make, dispense, and sell certain products. If the Company was required to cease compounding and selling certain products as a result of regulatory guidelines or inspections, this may have a material impact on the Company’s financial condition, liquidity and results of operations.
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 Loss per Common Share	Basic and Diluted Net Loss per Common Share Basic net loss per common share is computed by dividing net loss attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options and warrants, outstanding during the period. Basic and diluted net 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, unvested restricted stock units (“RSUs”) and warrants were 4,121,398 5,414,504 235,973 251,746 The following table shows the computation of basic and diluted net loss per share of common stock for the three and six months ended June 30, 2021 and 2020: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE For the Three Months Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Numerator – net loss attributable to Harrow Health, Inc. common stockholders $ (2,950 ) $ (237 ) $ (2,733 ) $ (13,144 ) Denominator - weighted average number of shares outstanding, basic and diluted 26,736,970 25,893,629 26,379,943 25,867,478 Net loss per share, basic and diluted $ (0.11 ) $ (0.01 ) $ (0.10 ) $ (0.51 )
Investment in Eton Pharmaceuticals, Inc.	Investment in Eton Pharmaceuticals, Inc. During the three and six months ended June 30, 2021, the Company sold 1,518,000 underwritten public offering at a public offering price of $ 7.00 10,626 799 1,406 1,518,000 Following the Eton Stock Sale and as of June 30, 2021, the Company owns 1,982,000 10% 6.16 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities (2,178) (5,013) 4,725 (6,125) 12,209 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).
Investment in Melt Pharmaceuticals, Inc. – Related Party	Investment in Melt Pharmaceuticals, Inc. – Related Party The Company owns 3,500,000 44% 477 690 947 1,236 1,594 2,506 885 851 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 common shares (which is approximately 20% of the equity interests following the close of a round of financing completed by Surface at various dates from May 2021 to July 2021) of Surface and uses the equity method of accounting for this investment, as management has determined that the Company has the ability to exercise significant influence over the operating and financial decisions of Surface. Under this method, the Company recognizes earnings and losses in Surface in its condensed consolidated financial statements and adjusts the carrying amount of its investment in Surface accordingly. The Company’s share of earnings and losses are based on the Company’s ownership interest of Surface. Any intra-entity profits and losses are eliminated. The Company recorded equity in the net losses of Surface of $ 465 and $ 599 during the three months and $ 1,314 and $ 938 during the six months ended June 30, 2021 and 2020, respectively. As of June 30, 2021 and December 31, 2020, the Company’s investment in Surface was $ 0 and $ 1,314 , respectively. See Notes 5 for more information and related party disclosure regarding Surface.
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment is stated at cost less accumulated depreciation and amortization. Depreciation and amortization is calculated using the straight-line method over the estimated useful life of the asset. Leasehold improvements and capital lease equipment are amortized over the estimated useful life or remaining lease term, whichever is shorter. Software costs during the application development stage used to meet the Company’s internal needs are generally capitalized. Computer software and hardware and furniture and equipment are depreciated over three to five years
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)	6 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE	The following table shows the computation of basic and diluted net loss per share of common stock for the three and six months ended June 30, 2021 and 2020: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE For the Three Months Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Numerator – net loss attributable to Harrow Health, Inc. common stockholders $ (2,950 ) $ (237 ) $ (2,733 ) $ (13,144 ) Denominator - weighted average number of shares outstanding, basic and diluted 26,736,970 25,893,629 26,379,943 25,867,478 Net loss per share, basic and diluted $ (0.11 ) $ (0.01 ) $ (0.10 ) $ (0.51 )

REVENUES (Tables)

REVENUES (Tables)	6 Months Ended
	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATED REVENUE	Revenue disaggregated by revenue source for the three and six months ended June 30, 2021 and 2020, consists of the following: SCHEDULE OF DISAGGREGATED REVENUE For the Three Months Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Product sales, net $ 17,297 $ 8,049 $ 32,245 $ 19,859 Commission revenues 827 - 1,312 - License revenues 10 11 20 18 Total revenues $ 18,134 $ 8,060 $ 33,577 $ 19,877

INVESTMENT IN MELT PHARMACEUT_2

INVESTMENT IN MELT PHARMACEUTICALS, INC. RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 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 Six Months Ended June 30, 2021 2020 Revenues, net $ - $ - Loss from operations 2,177 2,574 Net loss $ (2,177 ) $ (2,574 )
SCHEDULE OF CONDENSED BALANCE SHEET	The unaudited condensed balance sheet information of Melt is summarized below: SCHEDULE OF CONDENSED BALANCE SHEET At June 30, At December 31, 2021 2020 Current assets $ 927 $ 2,947 Non current assets 98 11 Total assets 1,025 2,958 Total liabilities 1,784 1,778 Total stockholders’ (deficit) equity (759 ) 1,180 Total liabilities and stockholders’ equity $ 1,025 $ 2,958

INVESTMENT IN SURFACE OPHTHAL_2

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Jun. 30, 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 Six Months Ended June 30, 2021 2020 Revenues, net $ - $ - Loss from operations 4,712 3,127 Net loss $ (4,712 ) $ (3,127 )
SUMMARY OF CONDENSED BALANCE SHEET	The unaudited condensed balance sheet information of Surface is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At June 30, At December 31, 2021 2020 Current assets $ 25,786 $ 9,074 Non current assets 43 45 Total assets 25,829 9,119 Total liabilities 1,771 1,666 Total stockholders’ equity 24,058 7,453 Total liabilities and stockholders’ equity $ 25,829 $ 9,119

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2021 and December 31, 2020 was as follows: SCHEDULE OF INVENTORIES June 30, 2021 December 31, 2020 Raw materials $ 1,990 $ 2,501 Work in progress 17 17 Finished goods 1,896 1,444 Total inventories $ 3,903 $ 3,962

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2021 and December 31, 2020, consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS June 30, 2021 December 31, 2020 Prepaid insurance $ 120 $ 160 Other prepaid expenses 607 401 Deposits and other current assets 74 190 Total prepaid expenses and other current assets $ 801 $ 751

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment at June 30, 2021 and December 31, 2020, consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT June 30, 2021 December 31, 2020 Property, plant and equipment, net: Computer software and hardware $ 1,427 $ 1,370 Internal use software costs in development 803 337 Furniture and equipment 441 418 Lab and pharmacy equipment 4,225 3,426 Leasehold improvements 5,735 5,720 Property, plant and equipment, gross 12,631 11,271 Accumulated depreciation and amortization (7,694 ) (6,818 ) Property, plant and equipment, net $ 4,937 $ 4,453

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	6 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	The Company’s intangible assets at June 30, 2021 consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Amortization periods (in years) Cost Accumulated amortization Impairment Net carrying value Patents 17 19 $ 540 $ (60 ) $ - $ 480 Licenses 20 50 (6 ) - 44 Trademarks Indefinite 358 - - 358 Customer relationships 3 15 1,519 (520 ) - 999 Trade name 5 5 (5 ) - - Non-competition clause 3 4 50 (50 ) - - State pharmacy licenses 25 8 (7 ) - 1 $ 2,530 $ (648 ) $ - $ 1,882
SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS	Amortization expense for intangible assets for the three and six months ended June 30, 2021 and 2020 was as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS For the Three Months Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Patents $ 6 $ 8 $ 12 $ 19 Licenses - - 1 1 Customer relationships 33 35 66 68 $ 39 $ 43 $ 79 $ 8 8
SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE	Estimated future amortization expense for the Company’s intangible assets at June 30, 2021 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE Remainder of 2021 $ 110 2022 188 2023 188 2024 161 2025 148 Thereafter 729 Intangible assets $ 1,524

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2021 December 31, 2020 Accounts payable $ 3,882 $ 3,645 Other accrued expenses 49 49 Accrued interest 1,276 238 Accrued exit fee for loan payable - 800 Total accounts payable and accrued expenses 5,207 4,732 Less: Current portion (5,207 ) (3,932 ) Non-current total accrued expenses $ - $ 800

DEBT (Tables)

DEBT (Tables)	6 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
SUMMARY OF FUTURE MINIMUM PAYMENTS	At June 30, 2021, future minimum payments under the Company’s debt were as follows: SUMMARY OF FUTURE MINIMUM PAYMENTS Amount Remainder of 2021 $ 3,308 2022 6,562 2023 6,562 2024 6,580 2025 6,562 2026 77,158 Total minimum payments 106,732 Less: amount representing interest payments (31,732 ) Notes payable, gross 75,000 Less: unamortized discount, net of premium (3,735 ) Notes payable, net of unamortized discount $ 71,265

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Jun. 30, 2021
Leases [Abstract]
SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES	Future lease payments under operating leases as of June 30, 2021 were as follows : SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES Operating Leases Remainder of 2021 $ 502 2022 585 2023 600 2024 617 2025 433 Thereafter 5,146 Total minimum lease payments 7,883 Less: amount representing interest payments (2,703 ) Total operating lease liabilities 5,180 Less: current portion, operating lease liabilities (485 ) Operating lease liabilities, net of current portion $ 4,695
SCHEDULE OF FUTURE LEASE PAYMENTS UNDER FINANCE LEASE	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 June 30, 2021 were as follows : SCHEDULE OF FUTURE LEASE PAYMENTS UNDER FINANCE LEASE Finance Leases Remainder of 2021 $ 5 2022 9 2023 9 2024 1 Total minimum lease payments 24 Less: amount representing interest payments (2 ) Present value of future minimum lease payments 22 Less: current portion, finance lease obligation (8 ) Finance lease obligation, net of current portion $ 14

STOCKHOLDERS_ EQUITY AND STOC_2

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2021
Equity [Abstract]
SCHEDULE OF STOCK OPTION PLAN ACTIVITY	A summary of stock option activity under the Plans for the six months ended June 30, 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 (16,613 ) $ 2.99 Options cancelled/forfeited (29,945 ) $ 5.32 Options outstanding - June 30, 2021 3,050,475 $ 5.50 5.28 $ 11,555 Options exercisable 2,333,132 $ 5.01 4.85 $ 9,985 Options vested and expected to vest 2,978,866 $ 5.46 5.25 $ 11,399
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 June 30, 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 5.13 $ 2.06 755,208 $ 2.06 $ 2.76 4.66 506,566 5.22 $ 3.98 449,872 $ 3.98 $ 5.49 6.36 470,350 6.59 $ 6.12 348,128 $ 6.14 $ 6.64 8.99 1,313,241 4.93 $ 7.86 779,924 $ 7.96 $ 1.47 8.99 3,050,475 5.28 $ 5.50 2,333,132 $ 5.01
SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY	A summary of the Company’s RSU activity and related information for the six months ended June 30, 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 338,576 $ 9.07 RSUs vested (1,243,009 ) $ 2.24 RSUs cancelled/forfeited - - RSUs unvested at June 30, 2021 697,076 $ 7.61
SCHEDULE OF WARRANTS ACTIVITY	A summary of warrant activity for the six months ended June 30, 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 (406,539 ) 2.16 Expired - Warrants outstanding and exercisable - June 30, 2021 373,847 $ 2.08 Weighted average remaining contractual life of the outstanding warrants in years - June 30, 2021 3.05
SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE	Warrants outstanding and exercisable as of June 30, 2021 are as follows: SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE Warrant Series Issue Date Warrants Outstanding Exercise Price Expiration Date Lender warrants 7/19/2017 373,847 $ 2.08 7/19/2024
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 Ended For the Six Months Ended June 30, June 30, 2021 2020 2021 2020 Employees - selling, general and administrative 923 436 1,678 872 Employees - R&D 55 - 55 - Directors - selling, general and administrative 100 96 200 193 Consultants - selling, general and administrative - 96 - 96 Total $ 1,078 $ 628 $ 1,933 $ 1,161

SEGMENT INFORMATION AND CONCE_2

SEGMENT INFORMATION AND CONCENTRATIONS (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2021: SCHEDULE OF SEGMENT NET REVENUES, SEGMENT OPERATING EXPENSES AND SEGMENT CONTRIBUTION For the Three Months Ended June 30, 2021 ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 18,134 $ - $ 18,134 Cost of sales (4,417 ) - (4,417 ) Gross profit 13,717 - 13,717 Operating expenses: Selling, general and administrative 6,422 - 6,422 Research and development 112 104 216 Segment contribution $ 7,183 $ (104 ) 7,079 Corporate 2,662 Research and development 209 Amortization 39 Operating income $ 4,169 For the Six Months Ended June 30, 2021 ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 33,577 $ - $ 33,577 Cost of sales (8,187 ) - (8,187 ) Gross profit 25,390 - 25,390 Operating expenses: Selling, general and administrative 12,193 - 12,193 Research and development 322 117 439 Segment contribution $ 12,875 $ (117 ) 12,758 Corporate 5,015 Research and development 578 Amortization 79 Operating income $ 7,086 For the Three Months Ended June 30, 2020 ImprimisRx Pharmaceutical Drug Development Total Net revenues $ 8,060 $ - $ 8,060 Cost of sales (3,204 ) - (3,204 ) Gross profit 4,856 - 4,856 Operating expenses: Selling, general and administrative 4,598 43 4,641 Research and development 497 46 543 Segment contribution $ (239 ) $ (89 ) (328 ) Corporate 2,270 Research and development 206 Amortization 43 Asset sales and impairments, net 363 Operating loss $ (3,210 ) For the Six Months Ended June 30, 2020 Pharmaceutical Pharmaceutical Compounding Drug Development Total Net revenues $ 19,877 $ - $ 19,877 Cost of sales (6,830 ) - (6,830 ) Gross profit 13,047 - 13,047 Operating expenses: Selling, general and administrative 11,238 87 11,325 Research and development 540 57 597 Segment contribution $ 1,269 $ (144 ) 1,125 Corporate 3,957 Research and development 555 Amortization 88 Asset sales and impairments, net 363 Operating loss $ (3,838 )

DESCRIPTION OF BUSINESS AND B_2

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION (Details Narrative)	6 Months Ended
	Jun. 30, 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.

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Schedule of Equity Method Investments [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			4,121,398	5,414,504
Vested restricted stock units			235,973	251,746
Property, Plant and Equipment, Estimated Useful Lives			three to five years
Eton Pharmaceuticals, Inc. [Member]
Schedule of Equity Method Investments [Line Items]
Stock issued during period	1,518,000		1,518,000
Shares issued, price per share	$ 7		$ 7
Proceeds from sale stock			$ 10,626
Payments for commissions			799
Realized loss on investments			$ 1,406
Sale of stock. shares issued			1,518,000
Number of shares owned	1,982,000		1,982,000
Shares price	$ 6.16		$ 6.16
Unrealized Gain (Loss) on Investments	$ (2,178)	$ (5,013)	$ 4,725	$ (6,125)
Investment owned, at fair value	$ 12,209		$ 12,209
Eton Pharmaceuticals, Inc. [Member] | Maximum [Member]
Schedule of Equity Method Investments [Line Items]
Equity Method Investment, Ownership Percentage	10.00%		10.00%
Melt Pharmaceuticals, Inc. [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares owned		3,500,000		3,500,000
Equity Method Investment, Ownership Percentage		44.00%		44.00%
Unrealized Gain (Loss) on Investments	$ 477	$ 690	$ 947	$ 1,236
Investment owned, at fair value	1,594		1,594		$ 2,506
Due from related parties	$ 885		$ 885		851
Surface Pharmaceuticals Inc [Member]
Schedule of Equity Method Investments [Line Items]
Number of shares owned	3,500,000		3,500,000
Equity Method Investment, Ownership Percentage	20.00%		20.00%
Unrealized Gain (Loss) on Investments	$ 465	$ 599	$ 1,314	$ 938
Investment owned, at fair value	$ 0		$ 0		$ 1,314

SCHEDULE OF BASIC AND DILUTED E

SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Accounting Policies [Abstract]
Numerator – net loss attributable to Harrow Health, Inc. common stockholders	$ (2,950)	$ (237)	$ (2,733)	$ (13,144)
Denominator - weighted average number of shares outstanding, basic and diluted	26,736,970	25,893,629	26,379,943	25,867,478
Net loss per share, basic and diluted	$ (0.11)	$ (0.01)	$ (0.10)	$ (0.51)

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Disaggregation of Revenue [Line Items]
Total Revenues	$ 18,134	$ 8,060	$ 33,577	$ 19,877
Product Sales, Net [Member]
Disaggregation of Revenue [Line Items]
Total Revenues	17,297	8,049	32,245	19,859
Commissions [Member]
Disaggregation of Revenue [Line Items]
Total Revenues	827		1,312
License [Member]
Disaggregation of Revenue [Line Items]
Total Revenues	$ 10	$ 11	$ 20	$ 18

REVENUES (Details Narrative)

REVENUES (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Deferred revenue and customer deposits	$ 56	$ 66

SCHEDULE OF CONDENSED INCOME ST

SCHEDULE OF CONDENSED INCOME STATEMENT (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues, net	$ 18,134	$ 8,060	$ 33,577	$ 19,877
Loss from operations	4,169	(3,210)	7,086	(3,838)
Net loss	$ (2,478)	$ (237)	(2,261)	(13,144)
Melt Pharmaceuticals, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues, net
Loss from operations			2,177	2,574
Net loss			$ (2,177)	$ (2,574)

SCHEDULE OF CONDENSED BALANCE S

SCHEDULE OF CONDENSED BALANCE SHEET (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Current assets	$ 93,474	$ 40,131
Total assets	106,966	57,474
Total liabilities	84,118	30,646
Total stockholders' (deficit) equity	23,203	27,183
Total liabilities and stockholders' equity	106,966	57,474
Melt Pharmaceuticals, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Current assets	927	2,947
Non current assets	98	11
Total assets	1,025	2,958
Total liabilities	1,784	1,778
Total stockholders' (deficit) equity	(759)	1,180
Total liabilities and stockholders' equity	$ 1,025	$ 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	Jun. 30, 2021	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Due from related parties		$ 885	$ 851
Management Services Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Administrative fees expense	$ 10
Due from related parties		$ 885	$ 851

SUMMARY OF CONDENSED INCOME STA

SUMMARY OF CONDENSED INCOME STATEMENT (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues, net	$ 18,134	$ 8,060	$ 33,577	$ 19,877
Loss from operations	4,169	(3,210)	7,086	(3,838)
Net loss	$ (2,478)	$ (237)	(2,261)	(13,144)
Surface Pharmaceuticals Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Revenues, net
Loss from operations			4,712	3,127
Net loss			$ (4,712)	$ (3,127)

SUMMARY OF CONDENSED BALANCE SH

SUMMARY OF CONDENSED BALANCE SHEET (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Current assets	$ 93,474	$ 40,131
Total assets	106,966	57,474
Total liabilities	84,118	30,646
Total stockholders' equity	23,203	27,183
Total liabilities and stockholders' equity	106,966	57,474
Surface Pharmaceuticals Inc [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Current assets	25,786	9,074
Non current assets	43	45
Total assets	25,829	9,119
Total liabilities	1,771	1,666
Total stockholders' equity	24,058	7,453
Total liabilities and stockholders' equity	$ 25,829	$ 9,119

INVESTMENT IN SURFACE OPHTHAL_3

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS (Details Narrative)	Jun. 30, 2021shares
Surface Pharmaceuticals Inc [Member]
Entity Listings [Line Items]
Investment Owned, Balance, Shares	3,500,000

RESTRICTED CASH (Details Narrat

RESTRICTED CASH (Details Narrative) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Restricted Cash
Restricted cash	$ 200	$ 200

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw materials	$ 1,990	$ 2,501
Work in progress	17	17
Finished goods	1,896	1,444
Total inventories	$ 3,903	$ 3,962

SCHEDULE OF PREPAID EXPENSES AN

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 120	$ 160
Other prepaid expenses	607	401
Deposits and other current assets	74	190
Total prepaid expenses and other current assets	$ 801	$ 751

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Computer software and hardware	$ 1,427	$ 1,370
Internal use software costs in development	803	337
Furniture and equipment	441	418
Lab and pharmacy equipment	4,225	3,426
Leasehold improvements	5,735	5,720
Property, plant and equipment, gross	12,631	11,271
Accumulated depreciation and amortization	(7,694)	(6,818)
Property, plant and equipment, net	$ 4,937	$ 4,453

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 412	$ 465	$ 876	$ 913

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Cost	$ 2,530
Accumulated amortization	(648)
Impairment
Net carrying value	1,882	$ 1,939
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	540
Accumulated amortization	(60)
Impairment
Net carrying value	$ 480
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	358
Accumulated amortization
Impairment
Net carrying value	$ 358
Amortization periods description	Indefinite
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	$ 1,519
Accumulated amortization	(520)
Impairment
Net carrying value	$ 999
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
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
Minimum [Member] | Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	17 years
Minimum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	3 years
Minimum [Member] | Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	3 years
Maximum [Member] | Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	19 years
Maximum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	15 years
Maximum [Member] | Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	4 years

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 39	$ 43	$ 79	$ 8
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	6	8	12	19
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	$ 35	$ 66	$ 68

SCHEDULE OF ESTIMATED FUTURE AM

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details) $ in Thousands	Jun. 30, 2021USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2021	$ 110
2022	188
2023	188
2024	161
2025	148
Thereafter	729
Intangible assets	$ 1,524

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Payables and Accruals [Abstract]
Accounts payable	$ 3,882	$ 3,645
Other accrued expenses	49	49
Accrued interest	1,276	238
Accrued exit fee for loan payable		800
Total accounts payable and accrued expenses	5,207	4,732
Less: Current portion	(5,207)	(3,932)
Non-current total accrued expenses		$ 800

SUMMARY OF FUTURE MINIMUM PAYME

SUMMARY OF FUTURE MINIMUM PAYMENTS (Details) $ in Thousands	Jun. 30, 2021USD ($)
Debt Disclosure [Abstract]
Remainder of 2021	$ 3,308
2022	6,562
2023	6,562
2024	6,580
2025	6,562
2026	77,158
Total minimum payments	106,732
Less: amount representing interest payments	(31,732)
Notes payable, gross	75,000
Less: unamortized discount, net of premium	(3,735)
Notes payable, net of unamortized discount	$ 71,265

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended					3 Months Ended		6 Months Ended
	Feb. 28, 2026	Jun. 30, 2021	May 31, 2021	Apr. 30, 2021	Jul. 31, 2017	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Apr. 30, 2020
Debt Instrument [Line Items]
Debt instrument, redemption, description	redemption price equal to 100% of the principal amount
Amortization of debt issuance costs and discount								$ 288	$ 243
Interest paid-in-kind									348
[custom:GainLossOnForgivenessOfDebt]								1,967
SWK Funding LLC [Member]
Debt Instrument [Line Items]
Debt issuance expenses				$ 15,540
Extinguishment of debt								756
SWK Funding LLC [Member] | Deferred Gain (Loss) on Early Extinguishment of Debt [Member]
Debt Instrument [Line Items]
Extinguishment of debt						756
Term Loan and Security Agreement [Member] | SWK Funding LLC [Member]
Debt Instrument [Line Items]
Debt principal amount					$ 16,000
Interest expense, debt						138	505	647	1,065
Amortization of debt issuance costs and discount						0	$ 83	96	$ 243
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 had achieved a leverage ratio as of such date of less than 3.00:1:00, the Margin Rate shall equal 7.00%.
Debt instrument, additional principal amount				1,000
Interest paid-in-kind				358
Term Loan and Security Agreement [Member] | SWK Funding LLC [Member] | Base Rate [Member]
Debt Instrument [Line Items]
Debt instrument interest rate					10.00%
Term Loan and Security Agreement [Member] | SWK Funding LLC [Member] | Minimum [Member] | London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Debt instrument interest rate					2.00%
Business Loan Agreement [Member]
Debt Instrument [Line Items]
Debt principal amount										$ 1,967
8.625% Senior Notes due 2026
Debt Instrument [Line Items]
Debt principal amount				$ 50,000
Additional notes issued		$ 20,000	$ 5,000
Premium on issuance of debt		$ 322				$ 322		322
Debt instrument, interest rate				8.625%
Interest Expense, debt				$ 1,466				1,466
Amortization of debt issuance costs and discount				$ 192				$ 192
8.625% Senior Notes due 2026 | Investor [Member]
Debt Instrument [Line Items]
Share price		$ 25.75		$ 25		$ 25.75		$ 25.75
Proceeds from issuance of debt		$ 19,164		$ 51,909
Debt issuance costs and discounts				$ 3,091
Interest expense, debt		278
Debt issuance costs		$ 1,158				$ 1,158		$ 1,158

SCHEDULE OF FUTURE LEASE PAYMEN

SCHEDULE OF FUTURE LEASE PAYMENTS UNDER OPERATING LEASES (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Remainder of 2021	$ 502
2022	585
2023	600
2024	617
2025	433
Thereafter	5,146
Total minimum lease payments	7,883
Less: amount representing interest payments	(2,703)
Total operating lease liabilities	5,180
Less: current portion, operating lease liabilities	(485)	$ (580)
Operating lease liabilities, net of current portion	$ 4,695	$ 6,652

SCHEDULE OF FUTURE LEASE PAYM_2

SCHEDULE OF FUTURE LEASE PAYMENTS UNDER FINANCE LEASE (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Remainder of 2021	$ 5
2022	9
2023	9
2024	1
Total minimum lease payments	24
Less: amount representing interest payments	(2)
Present value of future minimum lease payments	22
Less: current portion, finance lease obligation	(8)	$ (8)
Finance lease obligation, net of current portion	$ 14	$ 17

LEASES (Details Narrative)

LEASES (Details Narrative) $ in Thousands	1 Months Ended		3 Months Ended	6 Months Ended
	Jun. 30, 2021ft²	May 31, 2021ft²	Jun. 30, 2021USD ($)ft²	Jun. 30, 2021USD ($)ft²
Lessee, Lease, Description [Line Items]
Weighted average incremental borrowing rate, operating lease	6.32%		6.32%	6.32%
Weighted average remaining lease term	14 years 29 days		14 years 29 days	14 years 29 days
Operating lease liabilities | $			$ 251	$ 502
Weighted average incremental borrowing rate, financing lease	6.36%		6.36%	6.36%
Weighted average remaining lease term, finance lease	2 years 6 months 29 days		2 years 6 months 29 days	2 years 6 months 29 days
Operating leases, income statement, depreciation expense on property subject to or held-for-lease | $			$ 2	$ 4
Finance lease, interest expense | $			0	1
Selling, General and Administrative Expenses [Member]
Lessee, Lease, Description [Line Items]
Operating lease expense | $			$ 241	$ 502
San Diego [Member]
Lessee, Lease, Description [Line Items]
Operating lease space	10,200		10,200	10,200
Operating lease expires date				December 2021
Ledgewood [Member]
Lessee, Lease, Description [Line Items]
Operating lease space	26,400		26,400	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	1,400		1,400	1,400
Lease term description	term of the lease to July 2027
Nashville [Member]
Lessee, Lease, Description [Line Items]
Operating lease space	5,500		5,500	5,500
Operating lease expires date				December 2024
Lease term description				term for two additional five-year periods
NEW JERSEY
Lessee, Lease, Description [Line Items]
Operating lease space		8,926
Operating lease expires date		July 2027

SCHEDULE OF STOCK OPTION PLAN A

SCHEDULE OF STOCK OPTION PLAN ACTIVITY (Details) - Stock Option Plan [Member] $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 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	(16,613)
Weighted Avg. Exercise Price, Options exercised | $ / shares	$ 2.99
Number of shares, Options cancelled/forfeited | shares	(29,945)
Weighted Avg. Exercise Price, Options cancelled/forfeited | $ / shares	$ 5.32
Number of shares, Outstanding, Ending balance | shares	3,050,475
Weighted Avg. Exercise Price, Outstanding, Ending balance | $ / shares	$ 5.50
Weighted Avg. Remaining Contractual Life, Options outstanding	5 years 3 months 10 days
Aggregate Intrinsic Value, Options outstanding | $	$ 11,555
Number of shares, Options exercisable | shares	2,333,132
Weighted Avg. Exercise Price, Exercisable Ending Balance | $ / shares	$ 5.01
Weighted Avg. Remaining Contractual Life, Options exercisable	4 years 10 months 6 days
Aggregate Intrinsic Value, Options exercisable | $	$ 9,985
Number of shares, Options vested and expected to vest | shares	2,978,866
Weighted Avg. Exercise Price, Vested and expected to vest | $ / shares	$ 5.46
Weighted Avg. Remaining Contractual Life, Options vested and expected to vest	5 years 3 months
Aggregate Intrinsic Value, Options vested and expected to vest | $	$ 11,399

SCHEDULE OF FAIR VALUE ASSUMPTI

SCHEDULE OF FAIR VALUE ASSUMPTIONS (Details) - Options Granted to Employees [Member]	6 Months Ended
	Jun. 30, 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)	6 Months Ended
	Jun. 30, 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	3,050,475
Weighted Average Remaining Contractual Life in Years	5 years 3 months 10 days
Weighted Average Exercise Price	$ 5.50
Number Exercisable | shares	2,333,132
Weighted Average Exercisable Exercise Price	$ 5.01
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 1 month 17 days
Weighted Average Exercise Price	$ 2.06
Number Exercisable | shares	755,208
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	506,566
Weighted Average Remaining Contractual Life in Years	5 years 2 months 19 days
Weighted Average Exercise Price	$ 3.98
Number Exercisable | shares	449,872
Weighted Average Exercisable Exercise Price	$ 3.98
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 7 months 2 days
Weighted Average Exercise Price	$ 6.12
Number Exercisable | shares	348,128
Weighted Average Exercisable Exercise Price	$ 6.14
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	4 years 11 months 4 days
Weighted Average Exercise Price	$ 7.86
Number Exercisable | shares	779,924
Weighted Average Exercisable Exercise Price	$ 7.96

SCHEDULE OF RESTRICTED STOCK UN

SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member]	6 Months Ended
	Jun. 30, 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	338,576
Weighted Average Grant Date Fair Value, RSUs granted | $ / shares	$ 9.07
Number of RSUs vested | shares	(1,243,009)
Weighted Average Grant Date Fair Value, RSUs vested | $ / shares	$ 2.24
Number of RSUs cancelled/forfeited | shares
Weighted Average Grant Date Fair Value, RSUs cancelled/forfeited | $ / shares
Number of RSUs unvested, Outstanding, Ending balance | shares	697,076
Weighted Average Grant Date Fair Value, Ending balance | $ / shares	$ 7.61

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - Warrant [Member]	6 Months Ended
	Jun. 30, 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
Number of Shares Warrants Outstanding, Exercised	(406,539)
Weighted Avg. Exercise Price, Granted | $ / shares	$ 2.16
Number of Shares Warrants Outstanding, Expired
Number of Shares Warrants Outstanding and Exercisable, ending balance	373,847
Weighted Avg. Exercise Price, Outstanding and Exercisable, ending balance | $ / shares	$ 2.08
Weighted average remaining contractual life of the outstanding warrants in years	3 years 18 days

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE (Details) - Lender Warrants [Member]	6 Months Ended
	Jun. 30, 2021$ / sharesshares
Discounted Future Net Cash Flows Relating to Proved Oil and Gas Reserves [Line Items]
Issue Date	Jul. 19, 2017
Warrants Outstanding | shares	373,847
Exercise Price | $ / 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		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Stock-based Compensation	$ 1,078	$ 628	$ 1,933	$ 1,161
Employees [Member] | Selling, General and Administrative [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Stock-based Compensation	923	436	1,678	872
Employees [Member] | Employees Research and Development [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Stock-based Compensation	55		55
Director [Member] | Selling, General and Administrative [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Stock-based Compensation	100	96	200	193
Director [Member] | Consultants Selling General and Administrative [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Stock-based Compensation		$ 96		$ 96

STOCKHOLDERS_ EQUITY AND STOC_3

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended	6 Months Ended		12 Months Ended
	May 31, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2020
Class of Stock [Line Items]
Preferred stock, shares authorized			5,000,000	5,000,000		5,000,000
Preferred stock, par value			$ 0.001	$ 0.001		$ 0.001
Preferred stock, shares issued			0	0		0
Preferred stock, shares outstanding			0	0		0
Value of stock withheld for payroll tax purposes			$ (3,171,000)	$ (3,228,000)
Stock-based compensation				1,933,000	$ 1,078,000
Number of restrcited shares, value
2017 Incentive Stock and Awards Plan [Member]
Class of Stock [Line Items]
Maximum number of common stock issuance under the plan			6,000,000	6,000,000
Shares available for future issuances			3,967,251	3,967,251
Common Stock [Member]
Class of Stock [Line Items]
Net proceeds received		$ 48,000
Shares issued of restricted common stock, shares			977,500	1,207,500	91,987
Number of stock withheld for payroll tax purposes			(383,961)	(391,461)
Value of stock withheld for payroll tax purposes
Number of restrcited shares, value			$ 1,000	$ 1,000
Common Stock [Member] | Mark L. Baum [Member]
Class of Stock [Line Items]
Number of shares isssued				715,871
Number of stock withheld for payroll tax purposes				334,129
Value of stock withheld for payroll tax purposes				$ 2,760,000
Common Stock [Member] | Andrew R. Boll [Member]
Class of Stock [Line Items]
Number of shares isssued				100,168
Number of stock withheld for payroll tax purposes				57,332
Value of stock withheld for payroll tax purposes				$ 468,000
Restricted Stock Units (RSUs) [Member] | Mark L. Baum [Member]
Class of Stock [Line Items]
Shares issued of restricted common stock, shares				1,050,000
Restricted Stock Units (RSUs) [Member] | Andrew R. Boll [Member]
Class of Stock [Line Items]
Shares issued of restricted common stock, shares				157,500
Restricted Stock Units (RSUs) [Member] | Director [Member]
Class of Stock [Line Items]
Shares issued of restricted common stock, shares				38,576
Shares vested during period				35,510
Number of restrcited shares, value				$ 400,000
Restricted Stock Units (RSUs) [Member] | Employees [Member]
Class of Stock [Line Items]
Shares issued of restricted common stock, shares				300,000
Number of restrcited shares, value				$ 2,670,000
Stock Option Plan [Member]
Class of Stock [Line Items]
Closing price of common stock price per share			$ 9.29	$ 9.29
Unrecognized compensation expense related to unvested stock options granted under the plan			$ 2,012,000	$ 2,012,000
Weighted-average period for recognition				5 years 2 months 1 day
Stock-based compensation			569,000	$ 1,021,000
Intrinsic value of options exercised			14,000	$ 77,000
Stock Option Plan [Member] | Employees and Consultant [Member]
Class of Stock [Line Items]
Share-based compensation, contractual term						10 years
Share-based compensation, description				Vesting terms for options granted to employees and consultants during the six months ended June 30, 2021 included the following vesting schedules: 25% of the shares subject to the option vest and become exercisable on the first anniversary of the grant date and the remaining 75% of the shares subject to the option vest and become exercisable quarterly in equal installments thereafter over three years. 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.
Unvested RSUs [Member]
Class of Stock [Line Items]
Unrecognized compensation expense related to unvested stock options granted under the plan			3,606,000	$ 3,606,000
Weighted-average period for recognition				1 year 8 months 26 days
Stock-based compensation			481,000	$ 827,000
Subsidiary Stock Option Plan [Member]
Class of Stock [Line Items]
Stock-based compensation			$ 28,000	$ 85,000
Series B Cumulative Preferred Stock Redeemed [Member]
Class of Stock [Line Items]
Preferred stock, par value	$ 0.001		$ 0.001	$ 0.001
Sale of Stock, Number of Shares Issued in Transaction	440,000			440,000
Preferred Stock, Liquidation Preference Per Share	$ 25		$ 25	$ 25
Payments of Stock Issuance Costs	$ 10,655,000
Preferred Stock, Voting Rights	Series B Preferred Stock was not convertible into our common stock, had no voting rights
Preferred Stock, Dividend Rate, Percentage	9.50%
Accrued and unpaid dividends			$ 11,127	$ 11,127
Preferred stock, cash dividends			$ 472,000	$ 472,000
Common Stock [Member] | Warrant [Member]
Class of Stock [Line Items]
Number of shares isssued				311,369
Number of securities called by warrants			406,539	406,539
Common Stock [Member] | Warrant [Member] | Minimum [Member]
Class of Stock [Line Items]
Warrants exercise price			$ 1.79	$ 1.79
Common Stock [Member] | Warrant [Member] | Maximum [Member]
Class of Stock [Line Items]
Warrants exercise price			$ 3.75	$ 3.75
Common Stock [Member] | Options Held [Member]
Class of Stock [Line Items]
Number of shares isssued				16,613
Number of securities called by warrants			16,613	16,613
Common Stock [Member] | Options Held [Member] | Minimum [Member]
Class of Stock [Line Items]
Warrants exercise price			$ 1.70	$ 1.70
Common Stock [Member] | Options Held [Member] | Maximum [Member]
Class of Stock [Line Items]
Warrants exercise price			$ 4.29	$ 4.29

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($) $ in Thousands	1 Months Ended			3 Months Ended		6 Months Ended
	May 31, 2021	Dec. 31, 2019	Apr. 30, 2017	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Loss Contingencies [Line Items]
Product 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.
License Agreement [Member] | Mayfield Pharmaceuticals [Member]
Loss Contingencies [Line Items]
Shares returned	300,000
Eyepoint Commercial Alliance Agreement [Member]
Loss Contingencies [Line Items]
Commission expense incurred				$ 827		$ 1,312
Sales and Marketing Agreements [Member]
Loss Contingencies [Line Items]
Commission expense incurred				1,032	$ 318	$ 1,836	$ 921
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%
Asset Purchase License And Related Agreements [Member]
Loss Contingencies [Line Items]
Royalty expense				261	117	$ 493	261
Accounts payable				272	431	272	431
Asset Purchase Agreement [Member] | Mayfield Pharmaceuticals [Member]
Loss Contingencies [Line Items]
Shares reacquired	350,000
Stowe License Agreement [Member] | Mayfield Pharmaceuticals [Member]
Loss Contingencies [Line Items]
Shares returned	1,750,000
Richard L. Lindstrom, M.D [Member]
Loss Contingencies [Line Items]
Milestone payments on payables				35		70
Richard L. Lindstrom, M.D [Member] | Klarity License Agreement [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 expense				44	27	79	56
Milestone payments on payables					0		55
Accounts payable				44		44
Richard L. Lindstrom, M.D [Member] | License Agreement [Member] | Initial Payment [Member]
Loss Contingencies [Line Items]
Royalty expense			$ 50
Richard L. Lindstrom, M.D [Member] | License Agreement [Member] | Second Payment [Member]
Loss Contingencies [Line Items]
Royalty expense			50
Sales revenue net			50
Richard L. Lindstrom, M.D [Member] | License Agreement [Member] | Final Payment [Member]
Loss Contingencies [Line Items]
Royalty expense			50
Sales revenue net			$ 100
Richard L. Lindstrom, M.D [Member] | Injectable Asset Purchase Agreement [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 expense				7	4	14	42
Milestone payment in cash				$ 7	$ 0	$ 14	$ 7
Richard L. Lindstrom, M.D [Member] | Injectable Asset Purchase Agreement [Member] | Initial Payment [Member]
Loss Contingencies [Line Items]
Royalty expense		$ 33

SCHEDULE OF SEGMENT NET REVENUE

SCHEDULE OF SEGMENT NET REVENUES, SEGMENT OPERATING EXPENSES AND SEGMENT CONTRIBUTION (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Information [Line Items]
Total revenues	$ 18,134,000	$ 8,060,000	$ 33,577,000	$ 19,877,000
Cost of sales	(4,417,000)	(3,204,000)	(8,187,000)	(6,830,000)
Gross profit	13,717,000	4,856,000	25,390,000	13,047,000
Selling, general and administrative	9,123,000	6,954,000	17,287,000	15,370,000
Research and development	425,000	749,000	1,017,000	1,152,000
Operating income (loss)	4,169,000	(3,210,000)	7,086,000	(3,838,000)
Operating Segments [Member]
Segment Reporting Information [Line Items]
Total revenues	18,134,000	8,060,000	33,577,000	19,877,000
Cost of sales	(4,417,000)	(3,204,000)	(8,187,000)	(6,830,000)
Gross profit	13,717,000	4,856,000	25,390,000	13,047,000
Selling, general and administrative	6,422,000	4,641,000	12,193,000	11,325,000
Research and development	216,000	543,000	439,000	597,000
Segment contribution	7,079,000	(328,000)	12,758,000	1,125,000
Operating income (loss)	4,169,000	(3,210,000)	7,086,000	(3,838,000)
Amortization	39,000	43,000	79,000	88,000
Operating Segments [Member] | Research and Development Expense [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	209,000	206,000	578,000	555,000
Operating Segments [Member] | Asset Sales And Impairments Net [Member]
Segment Reporting Information [Line Items]
Operating income (loss)		363,000		363,000
Operating Segments [Member] | ImprimisRx [Member]
Segment Reporting Information [Line Items]
Total revenues	18,134,000	8,060,000	33,577,000	19,877,000
Cost of sales	(4,417,000)	(3,204,000)	(8,187,000)	(6,830,000)
Gross profit	13,717,000	4,856,000	25,390,000	13,047,000
Selling, general and administrative	6,422,000	4,598,000	12,193,000	11,238,000
Research and development	112,000	497,000	322,000	540,000
Segment contribution	7,183,000	(239,000)	12,875,000	1,269,000
Operating Segments [Member] | Pharmaceutical Drug Development [Member]
Segment Reporting Information [Line Items]
Total revenues
Cost of sales
Gross profit
Selling, general and administrative		43,000		87,000
Research and development	104,000	46,000	117,000	57,000
Segment contribution	(104,000)	(89,000)	(117,000)	(144,000)
Corporate, Non-Segment [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	$ 2,662,000	$ 2,270,000	$ 5,015,000	$ 3,957,000

SEGMENT INFORMATION AND CONCE_3

SEGMENT INFORMATION AND CONCENTRATIONS (Details Narrative)	3 Months Ended		6 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Revenue, Major Customer [Line Items]
Number of operating segments, description.			two
Product Concentration Risk [Member] | Revenue Benchmark [Member] | Two Product Concentration Risk [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	36.00%		36.00%
Supplier Concentration Risk [Member] | Cost of Goods and Service, Product and Service Benchmark [Member] | Three Main Suppliers [Member]
Revenue, Major Customer [Line Items]
Concentration risk percentage	85.00%	60.00%	79.00%	70.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - Sintetica Agreement [Member] $ in Thousands	1 Months Ended
	Jul. 31, 2021USD ($)
Subsequent Event [Line Items]
Royalty payments	$ 18,000
Due Within 30 Days [Member]
Subsequent Event [Line Items]
Royalty payments	$ 5,000