Harrow Health (HROW) 10-Q 5 May 22 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2022	May 04, 2022
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2022
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
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		27,031,127
Common Stock, $0.001 Par Value Per Share [Member]
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 [Member]
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 ($)	Mar. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 41,948,000	$ 42,167,000
Investment in Eton Pharmaceuticals	8,642,000	8,503,000
Accounts receivable, net	5,995,000	4,470,000
Inventories	4,396,000	4,217,000
Prepaid expenses and other current assets	1,334,000	1,305,000
Total current assets	62,315,000	60,662,000
Property, plant and equipment, net	2,968,000	3,141,000
Capitalized software costs, net	1,471,000	1,313,000
Operating lease right-of-use assets	6,847,000	5,935,000
Intangible assets, net	15,415,000	15,813,000
Investment in Melt Pharmaceuticals	8,247,000	11,133,000
Goodwill	332,000	332,000
TOTAL ASSETS	97,595,000	98,329,000
Current liabilities
Accounts payable and accrued expenses	6,758,000	6,337,000
Accrued payroll and related liabilities	1,948,000	3,089,000
Deferred revenue and customer deposits	23,000	16,000
Current portion of operating lease obligations	445,000	272,000
Current portion of finance lease obligations	8,000	8,000
Total current liabilities	9,182,000	9,722,000
Operating lease obligations, net of current portion	6,823,000	6,012,000
Finance lease obligations, net of current portion	7,000	10,000
Loans payable, net of current portion and unamortized debt discount	71,847,000	71,654,000
TOTAL LIABILITIES	87,859,000	87,398,000
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 50,000,000 shares authorized, 27,031,127 and 26,902,763 shares issued and outstanding at March 31, 2022 and December 31, 2021, respectively	27,000	27,000
Additional paid-in capital	107,909,000	106,666,000
Accumulated deficit	(97,845,000)	(95,407,000)
TOTAL HARROW HEALTH STOCKHOLDERS’ EQUITY	10,091,000	11,286,000
Noncontrolling interests	(355,000)	(355,000)
TOTAL STOCKHOLDERS’ EQUITY	9,736,000	10,931,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 97,595,000	$ 98,329,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.001	$ 0.001
Common stock, sharess authorized	50,000,000	50,000,000
Common stock, shares issued	27,031,127	26,902,763
Common stock, shares outstanding	27,031,127	26,902,763

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenues:
Total revenues	$ 22,120,000	$ 15,443,000
Cost of sales	(5,963,000)	(3,770,000)
Gross profit	16,157,000	11,673,000
Operating expenses:
Selling, general and administrative	13,398,000	8,164,000
Research and development	658,000	592,000
Total operating expenses	14,056,000	8,756,000
Income from operations	2,101,000	2,917,000
Other (expense) income:
Interest expense, net	(1,792,000)	(513,000)
Equity in losses of unconsolidated entities	(2,886,000)	(1,319,000)
Investment gain (loss) from Eton Pharmaceuticals	139,000	(2,835,000)
Gain on forgiveness of PPP loan		1,967,000
Total other expense, net	(4,539,000)	(2,700,000)
(Loss) income before income taxes	(2,438,000)	217,000
Income taxes
Net (loss) income attributable to common stockholders	$ (2,438,000)	$ 217,000
Basic net (loss) income per share of common stock	$ (0.09)	$ 0.01
Diluted net (loss) income per share of common stock	$ (0.09)	$ 0.01
Weighted average number of shares of common stock outstanding, basic	27,226,819	26,019,255
Weighted average number of shares of common stock outstanding, diluted	27,226,819	27,480,622
Product Sales, Net [Member]
Revenues:
Total revenues	$ 20,340,000	$ 14,948,000
Other Revenues [Member]
Revenues:
Total revenues	$ 1,780,000	$ 495,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($)	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, 2020		$ 26,000	$ 104,557,000	$ (77,400,000)	$ 27,183,000	$ (355,000)	$ 26,828,000
Beginning Balance, shares at Dec. 31, 2020		25,749,875
Exercise of employee options			27,000		27,000		27,000
Exercise of employee options, shares		11,301
Vesting of RSUs
Vesting of RSUs, shares		230,000
Shares withheld related to net share settlement of equity awards			(57,000)		(57,000)		(57,000)
Shares withheld related to net share settlement of equity awards, shares		(7,500)
Stock-based compensation expense			855,000		855,000		855,000
Net loss				217,000	217,000		217,000
Ending balance, value at Mar. 31, 2021		$ 26,000	105,382,000	(77,183,000)	28,225,000	(355,000)	27,870,000
Ending Balance, shares at Mar. 31, 2021		25,983,676
Beginning balance, value at Dec. 31, 2021		$ 27,000	106,666,000	(95,407,000)	11,286,000	(355,000)	10,931,000
Beginning Balance, shares at Dec. 31, 2021		26,902,763
Exercise of employee options			4,000		4,000		4,000
Exercise of employee options, shares		89,986
Vesting of RSUs		$ 1,000	(1,000)
Vesting of RSUs, shares		135,000
Shares withheld related to net share settlement of equity awards		$ (1,000)	(776,000)		(777,000)		(777,000)
Shares withheld related to net share settlement of equity awards, shares		(96,622)
Stock-based compensation expense			2,016,000		2,016,000		2,016,000
Net loss				(2,438,000)	(2,438,000)		(2,438,000)
Ending balance, value at Mar. 31, 2022		$ 27,000	$ 107,909,000	$ (97,845,000)	$ 10,091,000	$ (355,000)	$ 9,736,000
Ending Balance, shares at Mar. 31, 2022		27,031,127

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net (loss) income	$ (2,438,000)	$ 217,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	419,000	464,000
Amortization of intangible assets	404,000	40,000
Amortization of operating lease right-of-use assets	124,000	148,000
Provision for bad debt expense	10,000	19,000
Amortization of debt issuance costs and discount	193,000	96,000
Gain on forgiveness of PPP loan		(1,967,000)
Investment (gain) loss from investment in Eton	(139,000)	2,835,000
Equity in losses of unconsolidated entities	2,886,000	1,319,000
Stock-based compensation	2,016,000	855,000
Changes in assets and liabilities:
Accounts receivable	(1,535,000)	(610,000)
Inventories	(179,000)	(534,000)
Prepaid expenses and other current assets	(29,000)	(32,000)
Accounts payable and accrued expenses	369,000	1,105,000
Accrued payroll and related liabilities	(1,141,000)	(684,000)
Deferred revenue and customer deposits	7,000	(63,000)
NET CASH PROVIDED BY OPERATING ACTIVITIES	967,000	3,208,000
CASH FLOWS FROM INVESTING ACTIVITIES
Investment in patent and trademark assets	(6,000)	(13,000)
Purchases of property, plant and equipment and capitalized software development costs	(404,000)	(211,000)
NET CASH USED IN INVESTING ACTIVITIES	(410,000)	(224,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on finance lease obligations	(3,000)	(1,000)
Principal payment on SWK loan		(750,000)
Proceeds from the exercise of stock options	4,000
Payment of taxes upon vesting of RSUs and exercise of stock options	(777,000)	(30,000)
NET CASH USED IN FINANCING ACTIVITIES	(776,000)	(781,000)
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	(219,000)	2,203,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	42,167,000	4,301,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	41,948,000	6,504,000
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH
Cash and cash equivalents	41,948,000	6,304,000
Restricted cash		200,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF PERIOD	41,948,000	6,504,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes
Cash paid for interest	1,617,000	415,000
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Right-of-use assets obtained in exchange for new operating lease obligations	$ 1,036,000

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2022
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”) is an ophthalmic-focused healthcare company that 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 launched a digital eye health platform business during 2021. Harrow also owns royalty rights in various drug candidates being developed by Surface and Melt. Basis of Presentation The Company has prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three months ended March 31, 2022 are not necessarily indicative of the results that may be expected for the year ending December 31, 2022 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, 2021. 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 assesses control under the variable interest entity (“VIE”) model to determine whether the Company is the primary beneficiary of that entity’s operations. If an entity is not deemed to be a VIE, the Company consolidates entities in which it holds and/or controls, directly or indirectly, more than 50% of the voting rights. All intercompany accounts and transactions have been eliminated in consolidation.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 31, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following represents an update for the three months ended March 31, 2022 to the significant accounting policies described in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021. 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 Due to shifts in the Company’s strategic plans to further focus on growing the Company’s ImprimisRx business and suspension of activities related to starting up development-stage pharmaceutical companies, along with changes to the Company’s organizational and internal reporting structure, beginning in January 2022 management no longer evaluates the Company’s business in two segments and instead focuses on the performance of the business as a single operating business. Basic and Diluted Net (Loss) Income per Common Share Basic net (loss) income per common share is computed by dividing net (loss) income attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net (loss) income per share is computed by dividing the net (loss) income attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options, restricted stock units (“RSUs”) and warrants, outstanding during the period. Common equivalent shares (using the treasury stock method) from stock options, unvested RSUs and warrants were 5,546,200 5,486,678 277,405 223,219 The following table shows the computation of basic net (loss) income per share of common stock for the three months ended March 31, 2022 and 2021: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE 2022 2021 For the Three Months Ended March 31, 2022 2021 Numerator – net (loss) income attributable to Harrow Health, Inc. common stockholders $ (2,438,000 ) $ 217,000 Denominator - weighted average number of shares outstanding, basic 27,226,819 26,019,255 Net (loss) income per share, basic $ (0.09 ) $ 0.01 For the three months ended March 31, 2021, the Company had net income. As a result, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period. Diluted common equivalent shares for the three months ended March 31, 2021, consisted of the following: SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES For the Three Months Ended March 31, 2021 Diluted shares related to: Warrants 576,275 Stock options 885,092 Dilutive common equivalent shares 1,461,367 The following table shows the computation of diluted net (loss) income per share of common stock for the three months ended March 31, 2022 and 2021: SCHEDULE OF DILUTED NET INCOME LOSS PER SHARES 2022 2021 For the Three Months Ended March 31, 2022 2021 Numerator – net (loss) income attributable to Harrow Health, Inc. $ (2,438,000 ) $ 217,000 Denominator – weighted average number of shares outstanding, basic 27,226,819 26,019,255 Dilutive common equivalent shares - 1,461,367 Number of shares used for diluted earnings per share computation 27,226,819 27,480,622 Net (loss) income per share, diluted $ (0.09 ) $ 0.01 Investment in Eton Pharmaceuticals, Inc. As of March 31, 2022, the Company owned 1,982,000 10 4.36 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities 139,000 2,835,000 8,642,000 Investment in Melt Pharmaceuticals, Inc. – Related Party The Company owns 3,500,000 46 0 100 0 100 The following table summarizes the Company’s investments in Melt as of March 31, 2022: SCHEDULE OF INVESTMENT Cost Share of Equity Paid-in-Kind In-substance Capital Net Basis Method Losses Interest Contributions Carrying value Common stock $ 5,810,000 $ (5,810,000 ) $ - $ $ Loan 13,500,000 (5,253,000 ) 1,021,000 (1,021,000 ) 8,247,000 $ 19,310,000 $ (11,063,000 ) $ 1,021,000 $ (1,021,000 ) $ 8,247,000 During the three months ended March 31, 2022 and 2021, the Company recorded $ 30,000 due from Melt for reimbursable expenses and amounts payable pursuant to a Management Services Agreement between the Company and Melt (the “Melt MSA”), which are included in prepaid expenses and other current assets in the accompanying condensed consolidated balance sheets. 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 20 0 The following table summarizes the Company’s investment in Surface as of March 31, 2022: SCHEDULE OF INVESTMENT Cost Share of Equity Net Basis Method Losses Carrying value Common stock $ 5,320,000 $ (5,320,000 ) $ - See Note 5 for more information and related party disclosure regarding Surface. Impairment of Equity Method Investments and Note Receivable On a quarterly basis, management assesses whether there are any indicators that the carrying value of the Company’s equity method investments and note receivable may be other than temporarily impaired. Indicators include financial condition, operating performance, and near-term prospects of the investee. To the extent indicators suggest that a loss in value may have occurred, the Company will evaluate both quantitative and qualitative factors to determine if the loss in value is other than temporary. If a potential loss in value is determined to be other than temporary, the Company will recognize an impairment loss based on the estimated fair value of the equity method investments and note receivable. At March 31, 2022 and December 31, 2021, no indicators of impairment existed.

REVENUES

REVENUES	3 Months Ended
	Mar. 31, 2022
Revenue from Contract with Customer [Abstract]
REVENUES	NOTE 3. REVENUES The Company accounts for contracts with customers in accordance with Accounting Standards Codification (“ASC”) 606, Revenues from Contracts with Customers. Product Revenues The Company sells prescription drugs directly through its pharmacy and outsourcing facility. Revenue from the Company’s pharmacy services includes: (i) the portion of the price the client pays directly to the Company, net of any volume-related or other discounts paid back to the client, (ii) the price paid to the Company by individuals, and (iii) customer copayments made directly to the pharmacy network. Sales taxes are not included in revenue. Following the core principles of ASC 606, the Company has identified the following: 1. Identify the contract(s) with a customer: A contract 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 be meet the performance obligations 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 the Company’s 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 Company’s pharmacy services: Revenues generated from prescription or office use drugs sold by the Company’s pharmacies and outsourcing facility are recognized when the prescription is shipped. At the time of shipment, the pharmacy services 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 The Company has entered into an agreement whereby it is paid a fee calculated based on sales the Company 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 Company’s part to recognize the associated revenue. Transfer of Acquired Product Profit Revenues The Company has entered into an agreement whereby it purchased the exclusive commercial rights to assets associated with certain ophthalmic products from another pharmaceutical company (the “Seller”). During a temporary, six month transition period, the Seller will continue to manufacture and market these products and transfer the net profit from the sale of the products to the Company. The revenue recognized by the Company from the transfer of net profit is recognized at the time profit from the products sales has been calculated by the Seller and confirmed by the Company, typically on a monthly basis, at which point there is no future performance obligation required by the Company and no consequential continuing involvement on the Company’s part to recognize the associated revenue. On a quarterly basis, the Seller invoices the Company for all credits and reimbursements (“Chargebacks”) made to customers related to the products. The Company uses historical actual experience to estimate Chargebacks associated with the net profit transferred. The estimate is recorded as a reduction in revenues in the Company’s condensed consolidated statements of operations and accounts receivable in the condensed consolidated balance sheets, at the time the revenue is recognized. Intellectual Property License Revenues The Company currently holds five intellectual property licenses and related agreements in which the Company has agreed to license or sell to 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 that the performance obligation is met. Non-refundable fees that are not contingent on any future performance by the Company and require no consequential continuing involvement on the part of the Company are recognized as revenue when the license term commences and the licensed data, technology, compounded drug preparation and/or other deliverable is delivered. Such deliverables may include physical quantities of compounded drug preparations, design of the compounded drug preparations and structure-activity relationships, the conceptual framework and mechanism of action, and rights to the patents or patent applications for such compounded drug preparations. The Company defers recognition of non-refundable fees if it has continuing performance obligations without which the technology, right, product or service conveyed in conjunction with the non-refundable fee has no utility to the licensee and that are separate and independent of the Company’s performance under the other elements of the arrangement. In addition, if the Company’s continued involvement is required, through research and development services that are related to its proprietary know-how and expertise of the delivered technology or can only be performed by the Company, then such non-refundable fees are deferred and recognized over the period of continuing involvement. Guaranteed minimum annual royalties are recognized on a straight-line basis over the applicable term. Revenue disaggregated by revenue source for the three months ended March 31, 2022 and 2021, consists of the following: SCHEDULE OF DISAGGREGATED REVENUE 2022 2021 For the Three Months Ended March 31, 2022 2021 Product sales, net $ 20,340,000 $ 14,948,000 Commissions 1,320,000 485,000 Transfer of profit 460,000 - License - 10,000 Total revenues $ 22,120,000 $ 15,443,000 Deferred revenue and customer deposits at March 31, 2022 and December 31, 2021 were $ 23,000 16,000

INVESTMENT IN, AND NOTE RECEIVA

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Investments, Debt and Equity Securities [Abstract]
INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS	NOTE 4. INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS In December 2018, the Company entered into an asset purchase agreement with Melt (the “Melt 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 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 $ 10,000 70,000 48,000 The Company’s Chief Executive Officer, Mark L. Baum, was previously a member of the Melt board of directors until his resignation during the year ended December 31, 2021. Following Mr. Baum’s departure, the Company no longer has any representation on Melt’s board of directors. The unaudited condensed results of operations information of Melt is summarized below: SCHEDULE OF CONDENSED INCOME STATEMENT 2022 2021 For the Three Months Ended 2022 2021 Revenues, net $ - $ - Loss from operations (3,337,000 ) (1,099,000 ) Net loss $ (3,337,000 ) $ (1,099,000 ) The unaudited condensed balance sheet information of Melt is summarized below: SCHEDULE OF CONDENSED BALANCE SHEET At March 31, At December 31, 2022 2021 Current assets $ 9,025,000 $ 11,278,000 Non-current assets 360,000 - Total assets $ 9,385,000 $ 11,278,000 Total liabilities $ 17,313,000 $ 15,732,000 Total preferred stock and stockholders’ deficit (7,928,000 ) (4,454,000 ) Total liabilities and stockholders’ deficit $ 9,385,000 $ 11,278,000 Melt Note Receivable In September 2021, the Company entered into a loan and security agreement in the principal amount of $ 13,500,000 12.50 Melt has granted the Company a security interest in substantially all of its personal property, rights and assets, including intellectual property rights, to secure the payment of all amounts owed under the Melt Loan Agreement. The Melt Loan Agreement contains customary representations, warranties and covenants, including covenants by Melt limiting additional indebtedness, liens, mergers and acquisitions, dispositions, investments, distributions, subordinated debt, and transactions with affiliates. The Melt Loan Agreement includes customary events of default, and upon the occurrence of an event of default (subject to cure periods for certain events of default), all amounts owed by Melt thereunder may be declared immediately due and payable by the Company, and the interest rate on the loan may be increased by three percent ( 3 In connection with the Melt Loan Agreement, the Company and Melt entered into a Right of First Refusal Agreement providing the Company with the right, but not the obligation, to match any offer received by Melt associated with the commercial rights to any of Melt’s drug candidates for a period of five years following the effective date of the Melt Loan Agreement. The net funds received by Melt excluded $ 908,000

INVESTMENT IN SURFACE OPHTHALMI

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS	3 Months Ended
	Mar. 31, 2022
Investment In Surface Ophthalmics Inc. - Related Party Transactions
INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS	NOTE 5. INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS The Company entered into an asset purchase and license agreement with Surface in 2017 and amended it in April 2018 (the “Surface License Agreements”). Pursuant to the terms of the Surface License Agreements, the Company assigned and licensed to Surface certain intellectual property and related rights associated with Surface’s drug candidates (collectively, the “Surface Products”). Surface is required to make mid-single digit royalty payments to the Company on net sales of the Surface Products while any patent rights remain outstanding. As of March 31, 2022, the Company owned 3,500,000 20 The unaudited condensed results of operations information of Surface is summarized below: SUMMARY OF CONDENSED INCOME STATEMENT 2022 2021 For the Three Months Ended March 31, 2022 2021 Revenues, net $ - $ - Loss from operations (1,996,000 ) (2,831,000 ) Net loss $ (1,996,000 ) $ (2,831,000 ) The unaudited condensed balance sheet information of Surface is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At March 31, At December 31, 2022 2021 Current assets $ 19,920,000 $ 21,731,000 Non-current assets 411,000 412,000 Total assets $ 20,331,000 $ 22,143,000 Total liabilities $ 1,937,000 $ 1,514,000 Total preferred stock and stockholders’ deficit 18,394,000 20,629,000 Total liabilities and stockholders’ equity $ 20,331,000 $ 22,143,000

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 6. INVENTORIES Inventories are comprised of finished compounded formulations, over-the-counter and prescription retail pharmacy products, commercial pharmaceutical products, related laboratory supplies and active pharmaceutical ingredients. The composition of inventories as of March 31, 2022 and December 31, 2021 was as follows: SCHEDULE OF INVENTORIES March 31, 2022 December 31, 2021 Raw materials $ 2,441,000 $ 2,441,000 Work in progress 44,000 - Finished goods 1,911,000 1,776,000 Total inventories $ 4,396,000 $ 4,217,000

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	3 Months Ended
	Mar. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
PREPAID EXPENSES AND OTHER CURRENT ASSETS	NOTE 7. PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets at March 31, 2022 and December 31, 2021, consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS March 31, 2022 December 31, 2021 Prepaid insurance $ 455,000 $ 728,000 Due from Melt Pharmaceuticals 70,000 48,000 Other prepaid expenses 757,000 437,000 Deposits and other current assets 52,000 92,000 Total prepaid expenses and other current assets $ 1,334,000 $ 1,305,000

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 8. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at March 31, 2022 and December 31, 2021, consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT March 31, 2022 December 31, 2021 Property, plant and equipment, net: Computer hardware $ 786,000 $ 772,000 Furniture and equipment 521,000 443,000 Lab and pharmacy equipment 4,142,000 4,056,000 Leasehold improvements 5,728,000 5,703,000 Property, plant and equipment, gross 11,177,000 10,974,000 Accumulated depreciation (8,209,000 ) (7,833,000 ) Property, plant and equipment, net $ 2,968,000 $ 3,141,000 For the three months ended March 31, 2022 and 2021, depreciation related to the property, plant and equipment was $ 376,000 436,000

CAPITALIZED SOFTWARE DEVELOPMEN

CAPITALIZED SOFTWARE DEVELOPMENT COSTS	3 Months Ended
	Mar. 31, 2022
Capitalized Software Development Costs
CAPITALIZED SOFTWARE DEVELOPMENT COSTS	NOTE 9. CAPITALIZED SOFTWARE DEVELOPMENT COSTS Capitalized software development costs at March 31, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS March 31, 2022 December 31, 2021 Capitalized internal-use software development costs $ 942,000 $ 942,000 Acquired third-party software license for internal-use 159,000 159,000 Total gross capitalized software for internal-use 1,101,000 1,101,000 Accumulated amortization (612,000 ) (569,000 ) Capitalized internal-use software in process 982,000 781,000 Total finite lived intangible assets net $ 1,471,000 $ 1,313,000 The Company recorded amortization expense of $ 43,000 28,000

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 10. INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at March 31, 2022 consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Amortization Periods (in years) Cost Accumulated Amortization Impairment Net Carrying Value Patents 17 19 $ 972,000 $ (97,000 ) $ - $ 875,000 Licenses 20 100,000 (15,000 ) - 85,000 Trademarks Indefinite 260,000 - - 260,000 Acquired NDAs 10 13,635,000 (341,000 ) - 13,294,000 Customer relationships 3 15 1,519,000 (619,000 ) - 900,000 Trade name 5 5,000 (5,000 ) - - Non-competition clause 3 4 50,000 (50,000 ) - - State pharmacy licenses 25 8,000 (7,000 ) - 1,000 $ 16,549,000 $ (1,134,000 ) $ - $ 15,415,000 Amortization expense for intangible assets for the three months ended March 31, 2022 and 2021 was as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS 2022 2021 For the March 31, 2022 2021 Patents $ 22,000 $ 6,000 Licenses 8,000 1,000 Acquired NDAs 341,000 - Customer relationships 33,000 33,000 Amortization of intangible assets $ 404,000 $ 40,000 Estimated future amortization expense for the Company’s intangible assets at March 31, 2022 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE Remainder of 2022 $ 1,194,000 2023 1,592,000 2024 1,592,000 2025 1,592,000 2026 1,595,000 Thereafter 7,590,000 Intangible assets $ 15,155,000

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 11. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses at March 31, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES March 31, 2022 December 31, 2021 Accounts payable $ 5,595,000 $ 5,174,000 Other accrued expenses 49,000 49,000 Accrued interest 1,114,000 1,114,000 Total accounts payable and accrued expenses 6,758,000 6,337,000

DEBT

DEBT	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
DEBT	NOTE 12. DEBT 8.625% Senior Notes Due 2026 In April 2021, the Company closed an offering of $ 50,000,000 5,000,000 25.00 51,909,000 3,091,000 20,000,000 25.75 278,000 19,164,000 1,158,000 322,000 8.625 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 of the Notes to be redeemed Interest expense related to the Notes totaled $ 1,810,000 193,000 At March 31, 2022, future minimum payments under the Company’s debt were as follows: SUMMARY OF FUTURE MINIMUM PAYMENTS Amount Remainder of 2022 $ 4,852,000 2023 6,469,000 2024 6,469,000 2025 6,469,000 2026 77,158,000 Total minimum payments 101,417,000 Less: amount representing interest payments (26,417,000 ) Notes payable, gross 75,000,000 Less: unamortized discount, net of premium (3,153,000 ) Notes payable, net of unamortized discount $ 71,847,000

LEASES

LEASES	3 Months Ended
	Mar. 31, 2022
Leases
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 five years ● An operating lease for 5,789 July 2027 ● An operating lease for 35,326 July 2026 an option to extend the term for two additional five-year periods. 1,400 8,900 ● An operating lease for 5,500 December 2024 an option to extend the term for two additional five-year periods. At March 31, 2022, the weighted average incremental borrowing rate and the weighted average remaining lease term for the operating leases held by the Company were 6.34 13.45 During the three months ended March 31, 2022 and 2021, cash paid for amounts included for the operating lease liabilities was $ 166,000 251,000 238,000 261,000 Future lease payments under operating leases as of March 31, 2022 were as follows : SCHEDULE OF FUTURE LEASE PAYMENT UNDER OPERATING LEASES Operating Leases Remainder of 2022 $ 655,000 2023 944,000 2024 970,000 2025 796,000 2026 810,000 Thereafter 6,648,000 Total minimum lease payments 10,823,000 Less: amount representing interest payments (3,555,000 ) Total operating lease liabilities 7,268,000 Less: current portion, operating lease liabilities (445,000 ) Operating lease liabilities, net of current portion $ 6,823,000 The Company also has a finance lease that is included in its lease accounting but is not considered significant. Future lease payments under the non-cancelable finance lease as of March 31, 2022 were as follows : SCHEDULE OF FUTURE LEASE PAYMENT UNDER FINANCE LEASE Finance Lease Remainder of 2022 $ 6,000 2023 9,000 2024 1,000 Total minimum lease payments 16,000 Less: amount representing interest payments (1,000 ) Present value of future minimum lease payments 15,000 Less: current portion, finance lease obligation (8,000 ) Finance lease obligation, net of current portion $ 7,000 At March 31, 2022, the incremental borrowing rate and the remaining lease term for the finance lease held by the Company were 6.36 1.83 For the three months ended March 31, 2022 and 2021, depreciation expense related to the equipment held under the finance lease obligation was $ 2,000 2,000 For the three months ended March 31, 2022 and 2021, cash paid and expense recognized for interest expense related to the finance lease obligation was $ 0 1,000

STOCKHOLDERS_ EQUITY AND STOCK-

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	NOTE 14. STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION Preferred Stock At March 31, 2022 and December 31, 2021, the Company had 5,000,000 0.001 no Common Stock During the three months ended March 31, 2022, the Company issued 53,594 125,000 2.40 36,014 35,392 295,000 50,000 29,395 20,605 162,000 50,000 24,077 25,923 204,000 35,000 20,298 14,702 116,000 During the three months ended March 31, 2022, the Company issued 1,000 4,000 1,000 3.95 During the three months ended March 31, 2022, 9,644 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 March 31, 2022, the 2017 Plan provides for the issuance of a maximum of 6,000,000 2,229,399 Stock Options A summary of stock option activity under the Plans for the three months ended March 31, 2022 is as follows: SCHEDULE OF STOCK OPTION PLAN ACTIVITY Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options outstanding – January 1, 2022 3,039,546 $ 5.52 Options granted 170,250 $ 7.60 Options exercised (126,000 ) $ 2.41 Options cancelled/forfeited - $ - Options outstanding – March 31, 2022 3,083,796 $ 5.76 5.01 $ 4,781,000 Options exercisable 2,408,629 $ 5.29 4.61 $ 4,639,000 Options vested and expected to vest 3,083,796 $ 5.76 5.01 $ 4,781,000 The aggregate intrinsic value in the table above represents the total pre-tax amount of the proceeds, net of exercise price, which would have been received by option holders if all option holders had exercised and immediately sold all shares underlying options with an exercise price lower than the market price on March 31, 2022, based on the closing price of the Company’s common stock of $ 6.82 During the three months ended March 31, 2022, 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 during the three months ended March 31, 2022 included the following vesting schedule: 25% of the shares subject to the option vest and become exercisable on the first anniversary of the grant date and the remaining 75% of the shares subject to the option vest and become exercisable quarterly in equal installments thereafter over three years. Certain option awards provide for accelerated vesting if there is a change in control (as defined in the Plans) and in the event of certain modifications to the option award agreement. The fair value of each option award is estimated on the date of grant using the Black-Scholes-Merton option pricing model. The expected term of options granted to employees and directors was determined in accordance with the “simplified approach,” as the Company has limited, relevant, historical data on employee exercises and post-vesting employment termination behavior. The expected risk-free interest rate is based on the U.S. Treasury yield for a period consistent with the expected term of the option in effect at the time of the grant. The financial statement effect of forfeitures is estimated at the time of grant and revised, if necessary, if the actual effect differs from those estimates. For option grants to employees and directors, the Company assigns a forfeiture factor of 10 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 2022 Weighted-average fair value of options granted $ 4.65 Expected terms (in years) 6.11 Expected volatility 70 % Risk-free interest rate 1.54 % Dividend yield - The following table summarizes information about stock options outstanding and exercisable at March 31, 2022: 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 1.73 312,887 5.70 $ 1.72 312,887 $ 1.72 $ 2.23 2.60 313,068 4.84 $ 2.26 312,943 $ 2.26 $ 2.76 3.50 25,500 7.95 $ 3.49 12,906 $ 3.48 $ 3.95 370,000 4.00 $ 3.95 370,000 $ 3.95 $ 4.08 6.30 578,850 5.71 $ 5.76 525,027 $ 5.85 $ 6.81 7.37 388,995 6.27 $ 7.30 297,495 $ 7.30 $ 7.52 7.79 221,823 8.33 $ 7.61 49,323 $ 7.66 $ 7.87 600,000 3.33 $ 7.87 300,000 $ 7.87 $ 7.89 8.98 92,673 7.47 $ 8.16 48,048 $ 8.22 $ 8.99 180,000 1.09 $ 8.99 180,000 $ 8.99 $ 1.47 8.99 3,083,796 5.01 $ 5.76 2,408,629 $ 5.29 As of March 31, 2022, there was approximately $ 1,806,000 4.89 272,000 452,000 The intrinsic value of options exercised during the three months ended March 31, 2022 was $ 745,000 Restricted Stock Units/Performance 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. A summary of the Company’s RSU activity (including performance stock units) and related information for the three months ended March 31, 2022 is as follows: SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY Number of RSUs Weighted Average Grant Date Fair Value RSUs unvested - January 1, 2022 2,233,202 $ 6.78 RSUs granted - $ - RSUs vested (144,644 ) $ 6.57 RSUs cancelled/forfeited - - RSUs unvested at March 31, 2022 2,088,558 $ 6.79 As of March 31, 2022, the total unrecognized compensation expense related to unvested RSUs was approximately $ 8,756,000 1.33 1,744,000 346,000 Warrants From time to time, the Company issues warrants to purchase shares of the Company’s common stock to investors, lenders, underwriters and other non-employees for services rendered or to be rendered in the future, or pursuant to settlement agreements. A summary of warrant activity for the three months ended March 31, 2022 is as follows: SCHEDULE OF WARRANTS ACTIVITY Number of Shares Subject to Warrants Outstanding Weighted Average Exercise Price Warrants outstanding - January 1, 2022 373,847 $ 2.08 Granted - Exercised - Expired - Warrants outstanding and exercisable - March 31, 2022 373,847 $ 2.08 Weighted average remaining contractual life of the outstanding warrants in years - March 31, 2022 2.3 Warrants outstanding and exercisable as of March 31, 2022 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 $ 0 57,000 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 March 31, 2022 2021 Employees - selling, general and administrative $ 1,676,000 $ 755,000 Employees – research and development 186,000 - Directors - selling, general and administrative 100,000 100,000 Consultants – research and development 54,000 - Total $ 2,016,000 $ 855,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 15. COMMITMENTS AND CONTINGENCIES Legal 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. Product and Professional Liability Product and professional liability litigation represents an inherent risk to all firms in the pharmaceutical and pharmacy industry. We utilize traditional third-party insurance policies with regard to our product and professional liability claims. Such insurance coverage at any given time reflects current market conditions, including cost and availability, when the policy is written. Indemnities In addition to the indemnification provisions contained in the Company’s 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, 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 30,000 35,000 71,000 35,000 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 33,000 8,000 7,000 7,000 7,000 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 The Dexycu Agreement August 1, 2025 Dexycu Agreement, subject to specified notice periods and limitations, Dexycu Agreement Dexycu Agreement 1,320,000 485,000 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 1,047,000 804,000 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. During the three months ended March 31, 2022 and 2021, $ 213,000 232,000 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 $ 18,000,000 5,000,000 3,117,000 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. Wakamoto Agreement In August 2021, the Company entered into a License Agreement and a Basic Sale and Purchase Agreement (together, the “Wakamoto Agreements”) with Wakamoto Pharmaceutical Co., Ltd. (“Wakamoto”), pursuant to which Wakamoto granted the Company the exclusive license and marketing rights to its ophthalmic drug candidate (“MAQ-100”) in the U.S. and Canada. Pursuant to the Wakamoto 2,000,000 6,200,000 Subject to certain limitations, the term of the Agreements is for five years from the date of the FDA’s market approval of MAQ-100 and allows for a five-year extension if certain unit sales thresholds are met. Presbyopia Asset Purchase Agreement – Related Party In December 2019, the Company entered into an asset purchase agreement (the “Presbyopia APA”) with Richard L. Lindstrom, M.D., a member of its Board of Directors. Pursuant to the terms of the Presbyopia APA, the Company acquired certain intellectual property and related rights from Dr. Lindstrom to develop, formulate, make, sell, and sub-license an ophthalmic topical product to treat presbyopia (the “Presbyopia Product”). Under the terms of the Presbyopia Product, the Company is required to make royalty payments to Dr. Lindstrom ranging from 2% to 4% of net sales, dependent upon the final formulation and patent protection of the Presbyopia Product sold 0 0 0

CONCENTRATIONS

CONCENTRATIONS	3 Months Ended
	Mar. 31, 2022
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 16. CONCENTRATIONS The Company has two products that each comprised more than 10% of total revenues. These products collectively accounted for 32 % and 36 % of revenues during the three months ended March 31, 2022 and 2021, respectively. 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 during the three months ended March 31, 2022 and 2021. The Company receives its active pharmaceutical ingredients from three main suppliers. These suppliers collectively accounted for 74 82

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17. SUBSEQUENT EVENTS The Company has performed an evaluation of events occurring subsequent to March 31, 2022 through the filing date of this Quarterly Report. Based on its evaluation, no events other than those described below need to be disclosed. Conditional Melt Loan Amendment ● Melt is required to maintain a minimum cash balance of $7,000,000 for one (1) year following the effective date of the Amendment; and a minimum cash balance of $5,000,000 at all times after the one year anniversary of the effective date of the Amendment ● The maturity date by which all amounts owed under the loan agreement are payable was extended to September 1, 2026, unless otherwise accelerated pursuant to the terms of the loan agreement. ● The definition of Material Adverse Effect was amended so that such an effect will be deemed to have occurred if the data from the phase 2 study of MELT-300 fails to demonstrate the benefit of the combination MELT-300 study drug versus the individual components of the same MELT-300 study drug, as reasonably determined by the Company. ● The effectiveness of the Amendment is subject to, among other conditions, Melt consummating a qualifying financing of a minimum amount of $ 15,000,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2022
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 Due to shifts in the Company’s strategic plans to further focus on growing the Company’s ImprimisRx business and suspension of activities related to starting up development-stage pharmaceutical companies, along with changes to the Company’s organizational and internal reporting structure, beginning in January 2022 management no longer evaluates the Company’s business in two segments and instead focuses on the performance of the business as a single operating business.
Basic and Diluted Net (Loss) Income per Common Share	Basic and Diluted Net (Loss) Income per Common Share Basic net (loss) income per common share is computed by dividing net (loss) income attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net (loss) income per share is computed by dividing the net (loss) income attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options, restricted stock units (“RSUs”) and warrants, outstanding during the period. Common equivalent shares (using the treasury stock method) from stock options, unvested RSUs and warrants were 5,546,200 5,486,678 277,405 223,219 The following table shows the computation of basic net (loss) income per share of common stock for the three months ended March 31, 2022 and 2021: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE 2022 2021 For the Three Months Ended March 31, 2022 2021 Numerator – net (loss) income attributable to Harrow Health, Inc. common stockholders $ (2,438,000 ) $ 217,000 Denominator - weighted average number of shares outstanding, basic 27,226,819 26,019,255 Net (loss) income per share, basic $ (0.09 ) $ 0.01 For the three months ended March 31, 2021, the Company had net income. As a result, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period. Diluted common equivalent shares for the three months ended March 31, 2021, consisted of the following: SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES For the Three Months Ended March 31, 2021 Diluted shares related to: Warrants 576,275 Stock options 885,092 Dilutive common equivalent shares 1,461,367 The following table shows the computation of diluted net (loss) income per share of common stock for the three months ended March 31, 2022 and 2021: SCHEDULE OF DILUTED NET INCOME LOSS PER SHARES 2022 2021 For the Three Months Ended March 31, 2022 2021 Numerator – net (loss) income attributable to Harrow Health, Inc. $ (2,438,000 ) $ 217,000 Denominator – weighted average number of shares outstanding, basic 27,226,819 26,019,255 Dilutive common equivalent shares - 1,461,367 Number of shares used for diluted earnings per share computation 27,226,819 27,480,622 Net (loss) income per share, diluted $ (0.09 ) $ 0.01
Investment in Eton Pharmaceuticals, Inc.	Investment in Eton Pharmaceuticals, Inc. As of March 31, 2022, the Company owned 1,982,000 10 4.36 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities 139,000 2,835,000 8,642,000
Investment in Melt Pharmaceuticals, Inc. – Related Party	Investment in Melt Pharmaceuticals, Inc. – Related Party The Company owns 3,500,000 46 0 100 0 100 The following table summarizes the Company’s investments in Melt as of March 31, 2022: SCHEDULE OF INVESTMENT Cost Share of Equity Paid-in-Kind In-substance Capital Net Basis Method Losses Interest Contributions Carrying value Common stock $ 5,810,000 $ (5,810,000 ) $ - $ $ Loan 13,500,000 (5,253,000 ) 1,021,000 (1,021,000 ) 8,247,000 $ 19,310,000 $ (11,063,000 ) $ 1,021,000 $ (1,021,000 ) $ 8,247,000 During the three months ended March 31, 2022 and 2021, the Company recorded $ 30,000 due from Melt for reimbursable expenses and amounts payable pursuant to a Management Services Agreement between the Company and Melt (the “Melt MSA”), which are included in prepaid expenses and other current assets in the accompanying condensed consolidated balance sheets. 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 20 0 The following table summarizes the Company’s investment in Surface as of March 31, 2022: SCHEDULE OF INVESTMENT Cost Share of Equity Net Basis Method Losses Carrying value Common stock $ 5,320,000 $ (5,320,000 ) $ - See Note 5 for more information and related party disclosure regarding Surface.
Impairment of Equity Method Investments and Note Receivable	Impairment of Equity Method Investments and Note Receivable On a quarterly basis, management assesses whether there are any indicators that the carrying value of the Company’s equity method investments and note receivable may be other than temporarily impaired. Indicators include financial condition, operating performance, and near-term prospects of the investee. To the extent indicators suggest that a loss in value may have occurred, the Company will evaluate both quantitative and qualitative factors to determine if the loss in value is other than temporary. If a potential loss in value is determined to be other than temporary, the Company will recognize an impairment loss based on the estimated fair value of the equity method investments and note receivable. At March 31, 2022 and December 31, 2021, no indicators of impairment existed.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	3 Months Ended
	Mar. 31, 2022
SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE	The following table shows the computation of basic net (loss) income per share of common stock for the three months ended March 31, 2022 and 2021: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE 2022 2021 For the Three Months Ended March 31, 2022 2021 Numerator – net (loss) income attributable to Harrow Health, Inc. common stockholders $ (2,438,000 ) $ 217,000 Denominator - weighted average number of shares outstanding, basic 27,226,819 26,019,255 Net (loss) income per share, basic $ (0.09 ) $ 0.01
SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES	For the three months ended March 31, 2021, the Company had net income. As a result, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period. Diluted common equivalent shares for the three months ended March 31, 2021, consisted of the following: SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES For the Three Months Ended March 31, 2021 Diluted shares related to: Warrants 576,275 Stock options 885,092 Dilutive common equivalent shares 1,461,367
SCHEDULE OF DILUTED NET INCOME LOSS PER SHARES	The following table shows the computation of diluted net (loss) income per share of common stock for the three months ended March 31, 2022 and 2021: SCHEDULE OF DILUTED NET INCOME LOSS PER SHARES 2022 2021 For the Three Months Ended March 31, 2022 2021 Numerator – net (loss) income attributable to Harrow Health, Inc. $ (2,438,000 ) $ 217,000 Denominator – weighted average number of shares outstanding, basic 27,226,819 26,019,255 Dilutive common equivalent shares - 1,461,367 Number of shares used for diluted earnings per share computation 27,226,819 27,480,622 Net (loss) income per share, diluted $ (0.09 ) $ 0.01
Melt Pharmaceuticals, Inc. [Member]
SCHEDULE OF INVESTMENT	The following table summarizes the Company’s investments in Melt as of March 31, 2022: SCHEDULE OF INVESTMENT Cost Share of Equity Paid-in-Kind In-substance Capital Net Basis Method Losses Interest Contributions Carrying value Common stock $ 5,810,000 $ (5,810,000 ) $ - $ $ Loan 13,500,000 (5,253,000 ) 1,021,000 (1,021,000 ) 8,247,000 $ 19,310,000 $ (11,063,000 ) $ 1,021,000 $ (1,021,000 ) $ 8,247,000
Surface Ophthalmics, Inc. [Member]
SCHEDULE OF INVESTMENT	The following table summarizes the Company’s investment in Surface as of March 31, 2022: SCHEDULE OF INVESTMENT Cost Share of Equity Net Basis Method Losses Carrying value Common stock $ 5,320,000 $ (5,320,000 ) $ -

REVENUES (Tables)

REVENUES (Tables)	3 Months Ended
	Mar. 31, 2022
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATED REVENUE	Revenue disaggregated by revenue source for the three months ended March 31, 2022 and 2021, consists of the following: SCHEDULE OF DISAGGREGATED REVENUE 2022 2021 For the Three Months Ended March 31, 2022 2021 Product sales, net $ 20,340,000 $ 14,948,000 Commissions 1,320,000 485,000 Transfer of profit 460,000 - License - 10,000 Total revenues $ 22,120,000 $ 15,443,000

INVESTMENT IN, AND NOTE RECEI_2

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2022
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 2022 2021 For the Three Months Ended 2022 2021 Revenues, net $ - $ - Loss from operations (3,337,000 ) (1,099,000 ) Net loss $ (3,337,000 ) $ (1,099,000 )
SCHEDULE OF CONDENSED BALANCE SHEET	The unaudited condensed balance sheet information of Melt is summarized below: SCHEDULE OF CONDENSED BALANCE SHEET At March 31, At December 31, 2022 2021 Current assets $ 9,025,000 $ 11,278,000 Non-current assets 360,000 - Total assets $ 9,385,000 $ 11,278,000 Total liabilities $ 17,313,000 $ 15,732,000 Total preferred stock and stockholders’ deficit (7,928,000 ) (4,454,000 ) Total liabilities and stockholders’ deficit $ 9,385,000 $ 11,278,000

INVESTMENT IN SURFACE OPHTHAL_2

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS (Tables)	3 Months Ended
	Mar. 31, 2022
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 2022 2021 For the Three Months Ended March 31, 2022 2021 Revenues, net $ - $ - Loss from operations (1,996,000 ) (2,831,000 ) Net loss $ (1,996,000 ) $ (2,831,000 )
SUMMARY OF CONDENSED BALANCE SHEET	The unaudited condensed balance sheet information of Surface is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At March 31, At December 31, 2022 2021 Current assets $ 19,920,000 $ 21,731,000 Non-current assets 411,000 412,000 Total assets $ 20,331,000 $ 22,143,000 Total liabilities $ 1,937,000 $ 1,514,000 Total preferred stock and stockholders’ deficit 18,394,000 20,629,000 Total liabilities and stockholders’ equity $ 20,331,000 $ 22,143,000

INVENTORIES (Tables)

INVENTORIES (Tables)	3 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	Inventories are comprised of finished compounded formulations, over-the-counter and prescription retail pharmacy products, commercial pharmaceutical products, related laboratory supplies and active pharmaceutical ingredients. The composition of inventories as of March 31, 2022 and December 31, 2021 was as follows: SCHEDULE OF INVENTORIES March 31, 2022 December 31, 2021 Raw materials $ 2,441,000 $ 2,441,000 Work in progress 44,000 - Finished goods 1,911,000 1,776,000 Total inventories $ 4,396,000 $ 4,217,000

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	3 Months Ended
	Mar. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS	Prepaid expenses and other current assets at March 31, 2022 and December 31, 2021, consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS March 31, 2022 December 31, 2021 Prepaid insurance $ 455,000 $ 728,000 Due from Melt Pharmaceuticals 70,000 48,000 Other prepaid expenses 757,000 437,000 Deposits and other current assets 52,000 92,000 Total prepaid expenses and other current assets $ 1,334,000 $ 1,305,000

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment at March 31, 2022 and December 31, 2021, consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT March 31, 2022 December 31, 2021 Property, plant and equipment, net: Computer hardware $ 786,000 $ 772,000 Furniture and equipment 521,000 443,000 Lab and pharmacy equipment 4,142,000 4,056,000 Leasehold improvements 5,728,000 5,703,000 Property, plant and equipment, gross 11,177,000 10,974,000 Accumulated depreciation (8,209,000 ) (7,833,000 ) Property, plant and equipment, net $ 2,968,000 $ 3,141,000

CAPITALIZED SOFTWARE DEVELOPM_2

CAPITALIZED SOFTWARE DEVELOPMENT COSTS (Tables)	3 Months Ended
	Mar. 31, 2022
Capitalized Software Development Costs
SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS	Capitalized software development costs at March 31, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS March 31, 2022 December 31, 2021 Capitalized internal-use software development costs $ 942,000 $ 942,000 Acquired third-party software license for internal-use 159,000 159,000 Total gross capitalized software for internal-use 1,101,000 1,101,000 Accumulated amortization (612,000 ) (569,000 ) Capitalized internal-use software in process 982,000 781,000 Total finite lived intangible assets net $ 1,471,000 $ 1,313,000

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	The Company’s intangible assets at March 31, 2022 consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Amortization Periods (in years) Cost Accumulated Amortization Impairment Net Carrying Value Patents 17 19 $ 972,000 $ (97,000 ) $ - $ 875,000 Licenses 20 100,000 (15,000 ) - 85,000 Trademarks Indefinite 260,000 - - 260,000 Acquired NDAs 10 13,635,000 (341,000 ) - 13,294,000 Customer relationships 3 15 1,519,000 (619,000 ) - 900,000 Trade name 5 5,000 (5,000 ) - - Non-competition clause 3 4 50,000 (50,000 ) - - State pharmacy licenses 25 8,000 (7,000 ) - 1,000 $ 16,549,000 $ (1,134,000 ) $ - $ 15,415,000
SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS	Amortization expense for intangible assets for the three months ended March 31, 2022 and 2021 was as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS 2022 2021 For the March 31, 2022 2021 Patents $ 22,000 $ 6,000 Licenses 8,000 1,000 Acquired NDAs 341,000 - Customer relationships 33,000 33,000 Amortization of intangible assets $ 404,000 $ 40,000
SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE	Estimated future amortization expense for the Company’s intangible assets at March 31, 2022 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE Remainder of 2022 $ 1,194,000 2023 1,592,000 2024 1,592,000 2025 1,592,000 2026 1,595,000 Thereafter 7,590,000 Intangible assets $ 15,155,000

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	3 Months Ended
	Mar. 31, 2022
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Accounts payable and accrued expenses at March 31, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES March 31, 2022 December 31, 2021 Accounts payable $ 5,595,000 $ 5,174,000 Other accrued expenses 49,000 49,000 Accrued interest 1,114,000 1,114,000 Total accounts payable and accrued expenses 6,758,000 6,337,000

DEBT (Tables)

DEBT (Tables)	3 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
SUMMARY OF FUTURE MINIMUM PAYMENTS	At March 31, 2022, future minimum payments under the Company’s debt were as follows: SUMMARY OF FUTURE MINIMUM PAYMENTS Amount Remainder of 2022 $ 4,852,000 2023 6,469,000 2024 6,469,000 2025 6,469,000 2026 77,158,000 Total minimum payments 101,417,000 Less: amount representing interest payments (26,417,000 ) Notes payable, gross 75,000,000 Less: unamortized discount, net of premium (3,153,000 ) Notes payable, net of unamortized discount $ 71,847,000

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Mar. 31, 2022
Leases
SCHEDULE OF FUTURE LEASE PAYMENT UNDER OPERATING LEASES	Future lease payments under operating leases as of March 31, 2022 were as follows : SCHEDULE OF FUTURE LEASE PAYMENT UNDER OPERATING LEASES Operating Leases Remainder of 2022 $ 655,000 2023 944,000 2024 970,000 2025 796,000 2026 810,000 Thereafter 6,648,000 Total minimum lease payments 10,823,000 Less: amount representing interest payments (3,555,000 ) Total operating lease liabilities 7,268,000 Less: current portion, operating lease liabilities (445,000 ) Operating lease liabilities, net of current portion $ 6,823,000
SCHEDULE OF FUTURE LEASE PAYMENT UNDER FINANCE LEASE	Future lease payments under the non-cancelable finance lease as of March 31, 2022 were as follows : SCHEDULE OF FUTURE LEASE PAYMENT UNDER FINANCE LEASE Finance Lease Remainder of 2022 $ 6,000 2023 9,000 2024 1,000 Total minimum lease payments 16,000 Less: amount representing interest payments (1,000 ) Present value of future minimum lease payments 15,000 Less: current portion, finance lease obligation (8,000 ) Finance lease obligation, net of current portion $ 7,000

STOCKHOLDERS_ EQUITY AND STOC_2

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2022
Equity [Abstract]
SCHEDULE OF STOCK OPTION PLAN ACTIVITY	A summary of stock option activity under the Plans for the three months ended March 31, 2022 is as follows: SCHEDULE OF STOCK OPTION PLAN ACTIVITY Number of Shares Weighted Average Exercise Price Weighted Average Remaining Contractual Life Aggregate Intrinsic Value Options outstanding – January 1, 2022 3,039,546 $ 5.52 Options granted 170,250 $ 7.60 Options exercised (126,000 ) $ 2.41 Options cancelled/forfeited - $ - Options outstanding – March 31, 2022 3,083,796 $ 5.76 5.01 $ 4,781,000 Options exercisable 2,408,629 $ 5.29 4.61 $ 4,639,000 Options vested and expected to vest 3,083,796 $ 5.76 5.01 $ 4,781,000
SCHEDULE OF FAIR VALUE ASSUMPTIONS	The table below illustrates the fair value per share determined using the Black-Scholes-Merton option pricing model with the following assumptions used for valuing options granted to employees: SCHEDULE OF FAIR VALUE ASSUMPTIONS 2022 Weighted-average fair value of options granted $ 4.65 Expected terms (in years) 6.11 Expected volatility 70 % Risk-free interest rate 1.54 % Dividend yield -
SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE	The following table summarizes information about stock options outstanding and exercisable at March 31, 2022: 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 1.73 312,887 5.70 $ 1.72 312,887 $ 1.72 $ 2.23 2.60 313,068 4.84 $ 2.26 312,943 $ 2.26 $ 2.76 3.50 25,500 7.95 $ 3.49 12,906 $ 3.48 $ 3.95 370,000 4.00 $ 3.95 370,000 $ 3.95 $ 4.08 6.30 578,850 5.71 $ 5.76 525,027 $ 5.85 $ 6.81 7.37 388,995 6.27 $ 7.30 297,495 $ 7.30 $ 7.52 7.79 221,823 8.33 $ 7.61 49,323 $ 7.66 $ 7.87 600,000 3.33 $ 7.87 300,000 $ 7.87 $ 7.89 8.98 92,673 7.47 $ 8.16 48,048 $ 8.22 $ 8.99 180,000 1.09 $ 8.99 180,000 $ 8.99 $ 1.47 8.99 3,083,796 5.01 $ 5.76 2,408,629 $ 5.29
SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY	A summary of the Company’s RSU activity (including performance stock units) and related information for the three months ended March 31, 2022 is as follows: SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY Number of RSUs Weighted Average Grant Date Fair Value RSUs unvested - January 1, 2022 2,233,202 $ 6.78 RSUs granted - $ - RSUs vested (144,644 ) $ 6.57 RSUs cancelled/forfeited - - RSUs unvested at March 31, 2022 2,088,558 $ 6.79
SCHEDULE OF WARRANTS ACTIVITY	A summary of warrant activity for the three months ended March 31, 2022 is as follows: SCHEDULE OF WARRANTS ACTIVITY Number of Shares Subject to Warrants Outstanding Weighted Average Exercise Price Warrants outstanding - January 1, 2022 373,847 $ 2.08 Granted - Exercised - Expired - Warrants outstanding and exercisable - March 31, 2022 373,847 $ 2.08 Weighted average remaining contractual life of the outstanding warrants in years - March 31, 2022 2.3
SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE	Warrants outstanding and exercisable as of March 31, 2022 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 March 31, 2022 2021 Employees - selling, general and administrative $ 1,676,000 $ 755,000 Employees – research and development 186,000 - Directors - selling, general and administrative 100,000 100,000 Consultants – research and development 54,000 - Total $ 2,016,000 $ 855,000

SCHEDULE OF BASIC AND DILUTED E

SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Numerator – net (loss) income attributable to Harrow Health, Inc. common stockholders	$ (2,438,000)	$ 217,000
Denominator - weighted average number of shares outstanding, basic	27,226,819	26,019,255
Net (loss) income per share, basic	$ (0.09)	$ 0.01

SCHEDULE OF DILUTED COMMON EQUI

SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES (Details) - shares	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dilutive common equivalent shares		1,461,367
Equity Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dilutive common equivalent shares		576,275
Warrant [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dilutive common equivalent shares		885,092

SCHEDULE OF DILUTED NET INCOME

SCHEDULE OF DILUTED NET INCOME LOSS PER SHARES (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Accounting Policies [Abstract]
Numerator – net (loss) income attributable to Harrow Health, Inc.	$ (2,438,000)	$ 217,000
Denominator – weighted average number of shares outstanding, basic	27,226,819	26,019,255
Dilutive common equivalent shares		1,461,367
Number of shares used for diluted earnings per share computation	27,226,819	27,480,622
Net (loss) income per share, diluted	$ (0.09)	$ 0.01

SCHEDULE OF INVESTMENT (Details

SCHEDULE OF INVESTMENT (Details)	3 Months Ended
	Mar. 31, 2022USD ($)
Melt Pharmaceuticals, Inc. [Member]
Net Investment Income [Line Items]
Cost basis	$ 19,310,000
Share of Equity Method Losses	(11,063,000)
Paid in Kind Interest	1,021,000
In Substance Capital Contributions	(1,021,000)
Net carrying value	8,247,000
Common Stock [Member] | Melt Pharmaceuticals, Inc. [Member]
Net Investment Income [Line Items]
Cost basis	5,810,000
Share of Equity Method Losses	(5,810,000)
Paid in Kind Interest
Common Stock [Member] | Surface Ophthalmics, Inc. [Member]
Net Investment Income [Line Items]
Cost basis	5,320,000
Share of Equity Method Losses	(5,320,000)
Net carrying value
Loan [Member] | Melt Pharmaceuticals, Inc. [Member]
Net Investment Income [Line Items]
Cost basis	13,500,000
Share of Equity Method Losses	(5,253,000)
Paid in Kind Interest	1,021,000
In Substance Capital Contributions	(1,021,000)
Net carrying value	$ 8,247,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Due from Related Parties	$ 70,000		$ 48,000
Eton Pharmaceuticals, Inc. [Member]
Property, Plant and Equipment [Line Items]
Number of shares owned	1,982,000
Shares price	$ 4.36
Unrealized Gain (Loss) on Investments	$ 139,000	$ 2,835,000
Investment owned, at fair value	$ 8,642,000
Eton Pharmaceuticals, Inc. [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Ownership percentage	10.00%
Melt Pharmaceuticals, Inc. [Member]
Property, Plant and Equipment [Line Items]
Number of shares owned	3,500,000
Ownership percentage	46.00%
Reduction in common stock investment	$ 0
Investment Interest Rate	100.00%
Due from Related Parties	$ 70,000		$ 48,000
Melt Pharmaceuticals, Inc. [Member] | Management Services Agreement [Member]
Property, Plant and Equipment [Line Items]
Due from Related Parties		$ 30,000
Surface Ophthalmics, Inc. [Member]
Property, Plant and Equipment [Line Items]
Number of shares owned	3,500,000
Ownership percentage	20.00%
Reduction in common stock investment	$ 0
Restricted Stock Units (RSUs) [Member]
Property, Plant and Equipment [Line Items]
Number of shares vestted, RSUs	277,405	223,219
Stock Options, Unvested RSUs and Warrants [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities	5,546,200	5,486,678

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Total revenues	$ 22,120,000	$ 15,443,000
Product Sales, Net [Member]
Disaggregation of Revenue [Line Items]
Total revenues	20,340,000	14,948,000
Commissions [Member]
Disaggregation of Revenue [Line Items]
Total revenues	1,320,000	485,000
Transfer Of Profit [Member]
Disaggregation of Revenue [Line Items]
Total revenues	460,000
License [Member]
Disaggregation of Revenue [Line Items]
Total revenues		$ 10,000

REVENUES (Details Narrative)

REVENUES (Details Narrative) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Deferred revenue and customer deposits	$ 23,000	$ 16,000

SCHEDULE OF CONDENSED INCOME ST

SCHEDULE OF CONDENSED INCOME STATEMENT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenues, net	$ 22,120,000	$ 15,443,000
Loss from operations	2,101,000	2,917,000
Net loss	(2,438,000)	217,000
Melt Pharmaceuticals, Inc. [Member]
Revenues, net
Loss from operations	(3,337,000)	(1,099,000)
Net loss	$ (3,337,000)	$ (1,099,000)

SCHEDULE OF CONDENSED BALANCE S

SCHEDULE OF CONDENSED BALANCE SHEET (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current assets	$ 62,315,000	$ 60,662,000
Total assets	97,595,000	98,329,000
Total liabilities	87,859,000	87,398,000
Total preferred stock and stockholders’ deficit	10,091,000	11,286,000
Total liabilities and stockholders’ deficit	97,595,000	98,329,000
Melt Pharmaceuticals, Inc. [Member]
Current assets	9,025,000	11,278,000
Non-current assets	360,000
Total assets	9,385,000	11,278,000
Total liabilities	17,313,000	15,732,000
Total preferred stock and stockholders’ deficit	(7,928,000)	(4,454,000)
Total liabilities and stockholders’ deficit	$ 9,385,000	$ 11,278,000

INVESTMENT IN, AND NOTE RECEI_3

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	1 Months Ended
	Sep. 30, 2021	Feb. 28, 2019	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Due from Related Parties			$ 70,000	$ 48,000
Melt Pharmaceuticals, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Due from Related Parties			70,000	$ 48,000
Management Services Agreement [Member] | Melt Pharmaceuticals, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Administrative Fees Expense		$ 10,000
Due from Related Parties					$ 30,000
Accounts receivable transferred to note receivable			$ 908,000
Melt Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Principal amount	$ 13,500,000
Debt instrument interest rate stated percentage	12.50%
Increase in interest rate	3.00%

SUMMARY OF CONDENSED INCOME STA

SUMMARY OF CONDENSED INCOME STATEMENT (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Revenues, net	$ 22,120,000	$ 15,443,000
Loss from operations	2,101,000	2,917,000
Net loss	(2,438,000)	217,000
Surface Ophthalmics, Inc. [Member]
Revenues, net
Loss from operations	(1,996,000)	(2,831,000)
Net loss	$ (1,996,000)	$ (2,831,000)

SUMMARY OF CONDENSED BALANCE SH

SUMMARY OF CONDENSED BALANCE SHEET (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Current assets	$ 62,315,000	$ 60,662,000
Total assets	97,595,000	98,329,000
Total liabilities	87,859,000	87,398,000
Total preferred stock and stockholders’ deficit	10,091,000	11,286,000
Total liabilities and stockholders’ equity	97,595,000	98,329,000
Surface Ophthalmics, Inc. [Member]
Current assets	19,920,000	21,731,000
Non-current assets	411,000	412,000
Total assets	20,331,000	22,143,000
Total liabilities	1,937,000	1,514,000
Total preferred stock and stockholders’ deficit	18,394,000	20,629,000
Total liabilities and stockholders’ equity	$ 20,331,000	$ 22,143,000

INVESTMENT IN SURFACE OPHTHAL_3

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS (Details Narrative) - Surface Ophthalmics, Inc. [Member]	Mar. 31, 2022shares
Number of shares owned	3,500,000
Ownership percentage	20.00%

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 2,441,000	$ 2,441,000
Work in progress	44,000
Finished goods	1,911,000	1,776,000
Total inventories	$ 4,396,000	$ 4,217,000

SCHEDULE OF PREPAID EXPENSES AN

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 455,000	$ 728,000
Due from Melt Pharmaceuticals	70,000	48,000
Other prepaid expenses	757,000	437,000
Deposits and other current assets	52,000	92,000
Total prepaid expenses and other current assets	$ 1,334,000	$ 1,305,000

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Computer hardware	$ 786,000	$ 772,000
Furniture and equipment	521,000	443,000
Lab and pharmacy equipment	4,142,000	4,056,000
Leasehold improvements	5,728,000	5,703,000
Property, plant and equipment, gross	11,177,000	10,974,000
Accumulated depreciation	(8,209,000)	(7,833,000)
Property, plant and equipment, net	$ 2,968,000	$ 3,141,000

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation and amortization	$ 376,000	$ 436,000

SCHEDULE OF FINITE LIVED INTANG

SCHEDULE OF FINITE LIVED INTANGIBLE ASSETS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	$ 1,101,000	$ 1,101,000
Accumulated amortization	(612,000)	(569,000)
Capitalized internal-use software in process	982,000	781,000
Total finite lived intangible assets net	1,471,000	1,313,000
Capitalized Internal Use Software [Member]
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	942,000	942,000
Third Party Software License [Member]
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	$ 159,000	$ 159,000

CAPITALIZED SOFTWARE DEVELOPM_3

CAPITALIZED SOFTWARE DEVELOPMENT COSTS (Details Narrative) - USD ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization	$ 2,000	$ 2,000
Capitalized Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization	$ 43,000	$ 28,000

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Cost	$ 16,549,000
Accumulated amortization	(1,134,000)
Impairment
Net Carrying value	15,415,000	$ 15,813,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	972,000
Accumulated amortization	(97,000)
Impairment
Net Carrying value	$ 875,000
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	20 years
Cost	$ 100,000
Accumulated amortization	(15,000)
Impairment
Net Carrying value	85,000
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	260,000
Accumulated amortization
Impairment
Net Carrying value	$ 260,000
Finite-Lived Intangible Assets, Amortization Method	Indefinite
New Drug Applications [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	10 years
Cost	$ 13,635,000
Accumulated amortization	(341,000)
Impairment
Net Carrying value	13,294,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	1,519,000
Accumulated amortization	(619,000)
Impairment
Net Carrying value	$ 900,000
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	5 years
Cost	$ 5,000
Accumulated amortization	(5,000)
Impairment
Net Carrying value
Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Cost	50,000
Accumulated amortization	(50,000)
Impairment
Net Carrying value
State Pharmacy Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization periods (in years)	25 years
Cost	$ 8,000
Accumulated amortization	(7,000)
Impairment
Net Carrying value	$ 1,000
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 ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 404,000	$ 40,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	22,000	6,000
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	8,000	1,000
New Drug Applications [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	341,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 33,000	$ 33,000

SCHEDULE OF ESTIMATED FUTURE AM

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details)	Mar. 31, 2022USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2022	$ 1,194,000
2023	1,592,000
2024	1,592,000
2025	1,592,000
2026	1,595,000
Thereafter	7,590,000
Intangible assets	$ 15,155,000

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 5,595,000	$ 5,174,000
Other accrued expenses	49,000	49,000
Accrued interest	1,114,000	1,114,000
Total accounts payable and accrued expenses	$ 6,758,000	$ 6,337,000

SUMMARY OF FUTURE MINIMUM PAYME

SUMMARY OF FUTURE MINIMUM PAYMENTS (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Remainder of 2022	$ 4,852,000
2023	6,469,000
2024	6,469,000
2025	6,469,000
2026	77,158,000
Total minimum payments	101,417,000
Less: amount representing interest payments	(26,417,000)
Notes payable, gross	75,000,000
Less: unamortized discount, net of premium	(3,153,000)
Notes payable, net of unamortized discount	$ 71,847,000	$ 71,654,000

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)	Feb. 01, 2026	Jun. 30, 2021	May 31, 2021	Apr. 30, 2021	Mar. 31, 2022	Mar. 31, 2021
Debt Instrument [Line Items]
Amortization of debt issuance costs and discount					$ 193,000	$ 96,000
8.625% Senior Notes Due 2026 [Member]
Debt Instrument [Line Items]
Debt principal amount				$ 50,000,000
Additional notes issued		$ 20,000,000	$ 5,000,000
Premium on issuance of debt		$ 322,000
Debt instrument, interest rate				8.625%
Interest Expense, debt					1,810,000
Amortization of debt issuance costs and discount					$ 193,000
8.625% Senior Notes Due 2026 [Member] | Forecast [Member]
Debt Instrument [Line Items]
Debt instrument, redemption, description	redemption price equal to 100% of the principal amount of the Notes to be redeemed
8.625% Senior Notes Due 2026 [Member] | Investor [Member]
Debt Instrument [Line Items]
Share price		$ 25.75		$ 25
Proceeds from issuance of debt		$ 19,164,000		$ 51,909,000
Debt issuance costs and discounts				$ 3,091,000
Interest expense, debt		278,000
Debt issuance costs		$ 1,158,000

SCHEDULE OF FUTURE LEASE PAYMEN

SCHEDULE OF FUTURE LEASE PAYMENT UNDER OPERATING LEASES (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Leases
Remainder of 2022	$ 655,000
2023	944,000
2024	970,000
2025	796,000
2026	810,000
Thereafter	6,648,000
Total minimum lease payments	10,823,000
Less: amount representing interest payments	(3,555,000,000)
Total operating lease liabilities	7,268,000
Less: current portion, operating lease liabilities	(445,000)	$ (272,000)
Operating lease liabilities, net of current portion	$ 6,823,000	$ 6,012,000

SCHEDULE OF FUTURE LEASE PAYM_2

SCHEDULE OF FUTURE LEASE PAYMENT UNDER FINANCE LEASE (Details) - USD ($)	Mar. 31, 2022	Dec. 31, 2021
Leases
Remainder of 2022	$ 6,000
2023	9,000
2024	1,000
Total minimum lease payments	16,000
Less: amount representing interest payments	(1,000)
Present value of future minimum lease payments	15,000
Less: current portion, finance lease obligation	(8,000)	$ (8,000)
Finance lease obligation, net of current portion	$ 7,000	$ 10,000

LEASES (Details Narrative)

LEASES (Details Narrative)	3 Months Ended
	Mar. 31, 2022USD ($)ft²	Mar. 31, 2021USD ($)
Operating lease, weighted average discount rate, percentage	6.34%
Operating lease, weighted average remaining lease term	13 years 5 months 12 days
Operating lease, payments | $	$ 166,000	$ 251,000
Operating lease, expense | $	$ 238,000	261,000
Finance lease, weighted average discount rate, percentage	6.36%
Finance lease, weighted average remaining lease term	1 year 9 months 29 days
Amortization | $	$ 2,000	2,000
Finance lease, interest expense | $	$ 0	$ 1,000
Carlsbad [Member]
Area of Land	5,789
Lease expiration date description	July 2027
Ledgewood [Member]
Area of Land	35,326
Lease expiration date description	July 2026
Lease term, option to extend	an option to extend the term for two additional five-year periods.
Additional square footage	1,400
Ledgewood [Member] | Lease Amendment [Member]
Additional square footage	8,900
Nashville [Member]
Area of Land	5,500
Lease expiration date description	December 2024
Lease term, option to extend	an option to extend the term for two additional five-year periods.
Minimum [Member] | Office and Laboratory Space [Member]
Lease term	1 year
Maximum [Member] | Office and Laboratory Space [Member]
Lease term	5 years

SCHEDULE OF STOCK OPTION PLAN A

SCHEDULE OF STOCK OPTION PLAN ACTIVITY (Details) - Stock Option Plan [Member]	3 Months Ended
	Mar. 31, 2022USD ($)$ / sharesshares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares, outstanding, beginning balance | shares	3,039,546
Weighted average exercise price, outstanding, beginning balance | $ / shares	$ 5.52
Number of shares, options granted | shares	170,250
Weighted average exercise price, options granted | $ / shares	$ 7.60
Number of shares, options exercised | shares	(126,000)
Weighted average exercise price, options exercised | $ / shares	$ 2.41
Number of shares, options cancelled/forfeited | shares
Weighted average exercise price, options cancelled/forfeited | $ / shares
Number of shares, outstanding, ending balance | shares	3,083,796
Weighted average exercise price, outstanding, ending balance | $ / shares	$ 5.76
Weighted average. remaining contractual life, options outstanding	5 years 3 days
Aggregate intrinsic value, options outstanding | $	$ 4,781,000
Number of shares, options exercisable | shares	2,408,629
Weighted average exercise price, options exercisable | $ / shares	$ 5.29
Weighted average. remaining contractual life, options exercisable	4 years 7 months 9 days
Aggregate intrinsic value, options exercisable | $	$ 4,639,000
Number of shares, options vested and expected to vest | shares	3,083,796
Weighted average exercise price, options vested and expected to vest | $ / shares	$ 5.76
Weighted average. remaining contractual life, options vested and expected to vest	5 years 3 days
Aggregate intrinsic value, options vested and expected to vest | $	$ 4,781,000

SCHEDULE OF FAIR VALUE ASSUMPTI

SCHEDULE OF FAIR VALUE ASSUMPTIONS (Details) - Options Granted to Employees [Member]	3 Months Ended
	Mar. 31, 2022$ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average fair value of options granted	$ 4.65
Expected terms (in years)	6 years 1 month 9 days
Expected volatility	70.00%
Risk-free interest rate, minimum	1.54%
Dividend yield

SCHEDULE OF STOCK OPTION OUTSTA

SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE (Details)	3 Months Ended
	Mar. 31, 2022$ / 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	3,083,796
Weighted Average Remaining Contractual Life in Years	5 years 3 days
Weighted Average Exercise Price	$ 5.76
Number Exercisable | shares	2,408,629
Weighted Average Exercisable Exercise Price	$ 5.29
Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	1.47
Range of Exercise Prices, maximum	$ 1.73
Number of Options Outstanding | shares	312,887
Weighted Average Remaining Contractual Life in Years	5 years 8 months 12 days
Weighted Average Exercise Price	$ 1.72
Number Exercisable | shares	312,887
Weighted Average Exercisable Exercise Price	$ 1.72
Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	2.23
Range of Exercise Prices, maximum	$ 2.60
Number of Options Outstanding | shares	313,068
Weighted Average Remaining Contractual Life in Years	4 years 10 months 2 days
Weighted Average Exercise Price	$ 2.26
Number Exercisable | shares	312,943
Weighted Average Exercisable Exercise Price	$ 2.26
Range Three [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	2.76
Range of Exercise Prices, maximum	$ 3.50
Number of Options Outstanding | shares	25,500
Weighted Average Remaining Contractual Life in Years	7 years 11 months 12 days
Weighted Average Exercise Price	$ 3.49
Number Exercisable | shares	12,906
Weighted Average Exercisable Exercise Price	$ 3.48
Range Four [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, maximum	$ 3.95
Number of Options Outstanding | shares	370,000
Weighted Average Remaining Contractual Life in Years	4 years
Weighted Average Exercise Price	$ 3.95
Number Exercisable | shares	370,000
Weighted Average Exercisable Exercise Price	$ 3.95
Range Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	4.08
Range of Exercise Prices, maximum	$ 6.30
Number of Options Outstanding | shares	578,850
Weighted Average Remaining Contractual Life in Years	5 years 8 months 15 days
Weighted Average Exercise Price	$ 5.76
Number Exercisable | shares	525,027
Weighted Average Exercisable Exercise Price	$ 5.85
Range Six [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	6.81
Range of Exercise Prices, maximum	$ 7.37
Number of Options Outstanding | shares	388,995
Weighted Average Remaining Contractual Life in Years	6 years 3 months 7 days
Weighted Average Exercise Price	$ 7.30
Number Exercisable | shares	297,495
Weighted Average Exercisable Exercise Price	$ 7.30
Range Seven [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	7.52
Range of Exercise Prices, maximum	$ 7.79
Number of Options Outstanding | shares	221,823
Weighted Average Remaining Contractual Life in Years	8 years 3 months 29 days
Weighted Average Exercise Price	$ 7.61
Number Exercisable | shares	49,323
Weighted Average Exercisable Exercise Price	$ 7.66
Range Eight [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, maximum	$ 7.87
Number of Options Outstanding | shares	600,000
Weighted Average Remaining Contractual Life in Years	3 years 3 months 29 days
Weighted Average Exercise Price	$ 7.87
Number Exercisable | shares	300,000
Weighted Average Exercisable Exercise Price	$ 7.87
Range Nine [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	7.89
Range of Exercise Prices, maximum	$ 8.98
Number of Options Outstanding | shares	92,673
Weighted Average Remaining Contractual Life in Years	7 years 5 months 19 days
Weighted Average Exercise Price	$ 8.16
Number Exercisable | shares	48,048
Weighted Average Exercisable Exercise Price	$ 8.22
Range Ten [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, maximum	$ 8.99
Number of Options Outstanding | shares	180,000
Weighted Average Remaining Contractual Life in Years	1 year 1 month 2 days
Weighted Average Exercise Price	$ 8.99
Number Exercisable | shares	180,000
Weighted Average Exercisable Exercise Price	$ 8.99

SCHEDULE OF RESTRICTED STOCK UN

SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2022$ / sharesshares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of RSUs unvested, Outstanding, Beginning balance | shares	2,233,202
Weighted Average Grant Date Fair Value, Beginning balance | $ / shares	$ 6.78
Number of RSUs granted | shares
Weighted Average Grant Date Fair Value, RSUs granted | $ / shares
Number of RSUs vested | shares	(144,644)
Weighted Average Grant Date Fair Value, RSUs vested | $ / shares	$ 6.57
Number of RSUs cancelled/forfeited | shares
Weighted Average Grant Date Fair Value, RSUs cancelled/forfeited | $ / shares
Number of RSUs unvested, Outstanding, Ending balance | shares	2,088,558
Weighted Average Grant Date Fair Value, Ending balance | $ / shares	$ 6.79

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - Warrant [Member]	3 Months Ended
	Mar. 31, 2022$ / sharesshares
Class of Warrant or Right [Line Items]
Number of Shares Warrants Outstanding, beginning balance	373,847
Weighted Average. Exercise Price, Outstanding, beginning balance | $ / shares	$ 2.08
Number of Shares Warrants Outstanding, Granted
Share-based Payment Award, Non-Option Equity Instruments, Exercised
Share-based Payment Award, Non-Option Equity Instruments, Expirations
Number of Shares Warrants Outstanding, Ending balance	373,847
Weighted Average. Exercise Price, Outstanding, Ending balance | $ / shares	$ 2.08
Weighted average remaining contractual life of the outstanding warrants in years	2 years 3 months 18 days

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE (Details) - Lender Warrants [Member]	3 Months Ended
	Mar. 31, 2022$ / sharesshares
Defined Benefit Plan Disclosure [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 ($)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	$ 2,016,000	$ 855,000
Employees [Member] | Selling, General and Administrative Expenses [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	1,676,000	755,000
Employees [Member] | Research and Development Expense [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	186,000
Director [Member] | Selling, General and Administrative Expenses [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	100,000	100,000
Consultants [Member] | Research and Development Expense [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	$ 54,000

STOCKHOLDERS_ EQUITY AND STOC_3

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended
	Feb. 28, 2022	Feb. 28, 2019	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized			5,000,000		5,000,000
Preferred stock, par or stated value per share			$ 0.001		$ 0.001
Preferred stock, shares outstanding			0		0
Preferred stock, shares issued			0		0
Exercise price			$ 8.99
Stock-based compensation			$ 2,016,000	$ 855,000
2017 Incentive Stock and Awards Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based compensation arrangement by share-based payment award, number of shares authorized			6,000,000
Share-based compensation arrangement by share-based payment award, number of shares available for grant			2,229,399
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued	20,298		1,000
Common stock withheld for payroll tax withholdings, shares	14,702
Common stock withheld for payroll tax withholdings, value	$ 116,000
Proceeds from purchase of common stock			$ 4,000
Exercise price			$ 3.95
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of restricted stock units granted
Restricted Stock Units (RSUs) [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of restricted stock units granted		35,000
Restricted Stock Units (RSUs) [Member] | Common Stock [Member] | Director [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued			9,644
Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Closing price of common stock price per share			$ 6.82
Forfeiture factor, percentage			10.00%
Unrecognized compensation expense related to unvested stock options granted under the plan			$ 1,806,000
Expense expected to recognize over the weighted-average remaining vesting period			4 years 10 months 20 days
Stock-based compensation			$ 272,000	452,000
Intrinsic value of options exercised			$ 745,000
Stock Option Plan [Member] | Employees and Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted avg. remaining contractual life, options exercisable			10 years
Share-based compensation arrangement by share-based payment award, plan modification, description and terms			Vesting terms for options granted to employees during the three months ended March 31, 2022 included the following vesting schedule: 25% of the shares subject to the option vest and become exercisable on the first anniversary of the grant date and the remaining 75% of the shares subject to the option vest and become exercisable quarterly in equal installments thereafter over three years. Certain option awards provide for accelerated vesting if there is a change in control (as defined in the Plans) and in the event of certain modifications to the option award agreement.
Unvested RSUs [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized compensation expense related to unvested stock options granted under the plan			$ 8,756,000
Expense expected to recognize over the weighted-average remaining vesting period			1 year 3 months 29 days
Stock-based compensation			$ 1,744,000	346,000
Subsidiary Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation			$ 0	$ 57,000
Mark L. Baum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued			53,594
Cashless exercise of options, shares			125,000
Cashless exercise of options, price per shares			$ 2.40
Common stock withheld on cashless exercise			36,014
Common stock withheld for payroll tax withholdings, shares			35,392
Common stock withheld for payroll tax withholdings, value			$ 295,000
Andrew R. Boll [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued	29,395
Common stock withheld for payroll tax withholdings, shares	20,605
Number of restricted stock units granted		50,000
Common stock withheld for payroll tax withholdings, value	$ 162,000
John P. Saharek [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued	24,077
Common stock withheld for payroll tax withholdings, shares	25,923
Common stock withheld for payroll tax withholdings, value	$ 204,000
Number of restricted stock units granted		50,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended				3 Months Ended		12 Months Ended
	Aug. 31, 2021	Jul. 31, 2021	Dec. 31, 2019	Apr. 30, 2017	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2021
Klarity License Agreement [Member]
Loss Contingencies [Line Items]
Milestone payment in cash					$ 30,000	$ 35,000
Royalty expense					71,000	35,000
Klarity License Agreement [Member] | Richard L. Lindstrom, M.D [Member]
Loss Contingencies [Line Items]
Royalty payment description				Under the terms of the Klarity License Agreement, the Company is required to make royalty payments to Dr. Lindstrom ranging from 3% - 6% of net sales, dependent upon the final formulation of the Klarity Product sold
Injectable Asset Purchase Agreement [Member]
Loss Contingencies [Line Items]
Milestone payment in cash					8,000	7,000
Royalty expense					$ 7,000	7,000
Injectable Asset Purchase Agreement [Member] | Richard L. Lindstrom, M.D [Member]
Loss Contingencies [Line Items]
Royalty payment description			the Company is required to make royalty payments to Dr. Lindstrom ranging from 2% to 3% of net sales, dependent upon the final formulation and patent protection of the Lindstrom Product sold
Initial milestone payment			$ 33,000
Dexycu Agreement [Member]
Loss Contingencies [Line Items]
Commission expiration date					Aug. 1, 2025
Commission revenues					$ 1,320,000	485,000
Sales and Marketing Agreements [Member]
Loss Contingencies [Line Items]
Description for commission payments					Under the terms of the sales and marketing agreements, the Company is generally required to make commission payments equal to 10% - 14% of net sales for products above and beyond the initial existing sales amounts
Commission expenses					$ 1,047,000,000	804,000,000
Sales and Marketing Agreements [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Commission payments percentage					10.00%
Sales and Marketing Agreements [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Commission payments percentage					14.00%
Asset Purchase, License and Related Agreements [Member]
Loss Contingencies [Line Items]
Royalty expense					$ 213,000	232,000
Sintetica Agreement [Member]
Loss Contingencies [Line Items]
Payment for royalties		$ 18,000,000
Sintetica Agreement [Member] | Research and Development Expense [Member]
Loss Contingencies [Line Items]
Payment for royalties							$ 3,117,000
Sintetica Agreement [Member] | Due Within Thirty Days [Member]
Loss Contingencies [Line Items]
Payment for royalties		$ 5,000,000
Wakamoto Agreement [Member]
Loss Contingencies [Line Items]
Payment for royalties	$ 2,000,000
Commercial payments for royalties	$ 6,200,000
Presbyopia Asset Purchase Agreement [Member]
Loss Contingencies [Line Items]
Milestone payment in cash					0	0
Royalty expense					0	0
Milestone payments on payables					$ 0	$ 0
Presbyopia Asset Purchase Agreement [Member] | Richard L. Lindstrom, M.D [Member]
Loss Contingencies [Line Items]
Royalty payment description			the Company is required to make royalty payments to Dr. Lindstrom ranging from 2% to 4% of net sales, dependent upon the final formulation and patent protection of the Presbyopia Product sold

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative)	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cost of Goods and Service, Product and Service Benchmark [Member] | Supplier Concentration Risk [Member] | Three Main Suppliers [Member]
Concentration Risk [Line Items]
Concentration risk percentage	74.00%	82.00%
Two Product Concentration Risk [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	32.00%	36.00%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Melt Pharmaceuticals, Inc. [Member] - Subsequent Event [Member] - USD ($)	1 Months Ended
	Apr. 30, 2022	Aug. 31, 2022
Subsequent Event [Line Items]
Descripition of loan amendment	Melt is required to maintain a minimum cash balance of $7,000,000 for one (1) year following the effective date of the Amendment; and a minimum cash balance of $5,000,000 at all times after the one year anniversary of the effective date of the Amendment
Minimum amount of financing		$ 15,000,000