Harrow Health (HROW) 10-Q 14 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 11, 2022
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2022
Document Fiscal Period Focus	Q3
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		27,413,654
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 ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 44,959,000	$ 42,167,000
Investment in Eton Pharmaceuticals	4,162,000	8,503,000
Accounts receivable, net	6,743,000	4,470,000
Inventories	5,283,000	4,217,000
Prepaid expenses and other current assets	2,927,000	1,305,000
Total current assets	64,074,000	60,662,000
Property, plant and equipment, net	3,291,000	3,141,000
Capitalized software costs, net	1,878,000	1,313,000
Operating lease right-of-use assets	7,688,000	5,935,000
Intangible assets, net	19,632,000	15,813,000
Investment in Melt Pharmaceuticals	2,097,000	11,133,000
Goodwill	332,000	332,000
TOTAL ASSETS	98,992,000	98,329,000
Current liabilities
Accounts payable and accrued expenses	14,112,000	6,337,000
Accrued payroll and related liabilities	3,441,000	3,089,000
Deferred revenue and customer deposits	115,000	16,000
Current portion of operating lease obligations	703,000	272,000
Current portion of finance lease obligations		8,000
Total current liabilities	18,371,000	9,722,000
Operating lease obligations, net of current portion	7,520,000	6,012,000
Finance lease obligations, net of current portion		10,000
Loans payable, net of current portion and unamortized debt discount	72,239,000	71,654,000
TOTAL LIABILITIES	98,130,000	87,398,000
Commitments and contingencies
STOCKHOLDERS’ EQUITY
Common stock, $0.001 par value, 50,000,000 shares authorized, 27,074,307 and 26,902,763 shares issued and outstanding at September 30, 2022 and December 31, 2021, respectively	27,000	27,000
Additional paid-in capital	111,738,000	106,666,000
Accumulated deficit	(110,548,000)	(95,407,000)
TOTAL HARROW HEALTH STOCKHOLDERS’ EQUITY	1,217,000	11,286,000
Noncontrolling interests	(355,000)	(355,000)
TOTAL STOCKHOLDERS’ EQUITY	862,000	10,931,000
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 98,992,000	$ 98,329,000

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 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	27,074,307	26,902,763
Common stock, shares outstanding	27,074,307	26,902,763

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues:
Total revenues	$ 22,823,000	$ 18,711,000	$ 68,266,000	$ 52,288,000
Cost of sales	(6,721,000)	(4,947,000)	(19,218,000)	(13,134,000)
Gross profit	16,102,000	13,764,000	49,048,000	39,154,000
Operating expenses:
Selling, general and administrative	15,421,000	11,356,000	43,004,000	28,643,000
Research and development	775,000	6,125,000	2,347,000	7,142,000
Total operating expenses	16,196,000	17,481,000	45,351,000	35,785,000
(Loss) income from operations	(94,000)	(3,717,000)	3,697,000	3,369,000
Other (expense) income:
Interest expense, net	(1,800,000)	(1,685,000)	(5,386,000)	(3,512,000)
Equity in losses of unconsolidated entities	(3,504,000)	(706,000)	(9,036,000)	(2,967,000)
Investment loss from Eton Pharmaceuticals	(1,031,000)	(2,220,000)	(4,341,000)	(8,639,000)
Loss on early extinguishment of debt				(756,000)
Gain on forgiveness of PPP loan				1,967,000
Other expense, net				(51,000)
Total other expense, net	(6,335,000)	(4,611,000)	(18,763,000)	(13,958,000)
Loss before income taxes	(6,429,000)	(8,328,000)	(15,066,000)	(10,589,000)
Income taxes	(35,000)		(75,000)
Net loss	(6,464,000)	(8,328,000)	(15,141,000)	(10,589,000)
Preferred dividends and accretion of preferred stock issuance costs				(472,000)
Net loss attributable to common stockholders	$ (6,464,000)	$ (8,328,000)	$ (15,141,000)	$ (11,061,000)
Basic and diluted net loss per share of common stock	$ (0.24)	$ (0.31)	$ (0.55)	$ (0.42)
Weighted average number of shares of common stock outstanding, basic and diluted	27,349,642	27,112,531	27,293,756	26,626,722
Product Sales, Net [Member]
Revenues:
Total revenues	$ 21,575,000	$ 17,811,000	$ 63,433,000	$ 50,056,000
Other Revenues [Member]
Revenues:
Total revenues	$ 1,248,000	$ 900,000	$ 4,833,000	$ 2,232,000

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 warrants
Exercise of warrants, shares		311,369
Exercise of employee stock-based options			65,000		65,000		65,000
Exercise of employee stock-based options, shares		25,480
Vesting of RSUs		$ 1,000	(1,000)
Vesting of RSUs, shares		1,207,500
Shares withheld related to net share settlement of equity awards			(3,228,000)		(3,228,000)		(3,228,000)
Shares withheld related to net share settlement of equity awards, shares		(391,461)
Issuance of preferred shares, net of discount and issuance costs			10,655,000		10,655,000		10,655,000
Issuance of preferred shares, net of discount and issuance costs, shares	440,000
Redemption of preferred shares			(11,000,000)		(11,000,000)		(11,000,000)
Redemption of preferred shares, shares	(440,000)
Payment of preferred dividends			(127,000)		(127,000)		(127,000)
Stock-based compensation expense			3,630,000		3,630,000		3,630,000
Net loss				(10,589,000)	(10,589,000)		(10,589,000)
Ending balance, value at Sep. 30, 2021		$ 27,000	104,551,000	(87,989,000)	16,589,000	(355,000)	16,234,000
Ending balance, shares at Sep. 30, 2021		26,902,763
Beginning balance, value at Jun. 30, 2021		$ 27,000	102,837,000	(79,661,000)	23,203,000	(355,000)	22,848,000
Beginning balance, shares at Jun. 30, 2021		26,893,896
Exercise of employee stock-based options			17,000		17,000		17,000
Exercise of employee stock-based options, shares		8,867
Stock-based compensation expense			1,697,000		1,697,000		1,697,000
Net loss				(8,328,000)	(8,328,000)		(8,328,000)
Ending balance, value at Sep. 30, 2021		$ 27,000	104,551,000	(87,989,000)	16,589,000	(355,000)	16,234,000
Ending balance, shares at Sep. 30, 2021		26,902,763
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 stock-based options			7,000		7,000		7,000
Exercise of employee stock-based options, shares		92,261
Vesting of RSUs		$ 1,000	(1,000)
Vesting of RSUs, shares		185,000
Shares withheld related to net share settlement of equity awards		$ (1,000)	(875,000)		(876,000)		(876,000)
Shares withheld related to net share settlement of equity awards, shares		(109,771)
Payment of preferred dividends
Stock-based compensation expense			5,941,000		5,941,000		5,941,000
Net loss				(15,141,000)	(15,141,000)		(15,141,000)
Exercise of consultant stock-based options
Exercise of consultant stock based options, shares		4,054
Ending balance, value at Sep. 30, 2022		$ 27,000	111,738,000	(110,548,000)	1,217,000	(355,000)	862,000
Ending balance, shares at Sep. 30, 2022		27,074,307
Beginning balance, value at Jun. 30, 2022		$ 27,000	109,806,000	(104,084,000)	5,749,000	(355,000)	5,394,000
Beginning balance, shares at Jun. 30, 2022		27,069,978
Exercise of employee stock-based options
Exercise of employee stock-based options, shares		275
Stock-based compensation expense			1,932,000		1,932,000		1,932,000
Net loss				(6,464,000)	(6,464,000)		(6,464,000)
Exercise of consultant stock-based options
Exercise of consultant stock based options, shares		4,054
Ending balance, value at Sep. 30, 2022		$ 27,000	$ 111,738,000	$ (110,548,000)	$ 1,217,000	$ (355,000)	$ 862,000
Ending balance, shares at Sep. 30, 2022		27,074,307

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss	$ (15,141,000)	$ (10,589,000)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization of property, plant and equipment	1,090,000	1,275,000
Amortization of intangible assets	1,200,000	122,000
Amortization of operating lease right-of-use assets	435,000	422,000
Provision for bad debt expense	36,000	36,000
Amortization of debt issuance costs and discount	585,000	480,000
Gain on forgiveness of PPP loan		(1,967,000)
Investment loss from investment in Eton	4,341,000	8,639,000
Equity in losses of unconsolidated entities	9,036,000	2,967,000
Interest paid-in-kind from note receivable		(136,000)
Loss on early extinguishment of loan		706,000
Stock-based compensation	5,941,000	3,630,000
Changes in assets and liabilities:
Accounts receivable	(2,309,000)	(1,532,000)
Inventories	(1,066,000)	37,000
Prepaid expenses and other current assets	(716,000)	(866,000)
Accounts payable and accrued expenses	1,534,000	2,983,000
Accrued payroll and related liabilities	352,000	428,000
Deferred revenue and customer deposits	99,000	(63,000)
NET CASH PROVIDED BY OPERATING ACTIVITIES	5,417,000	6,572,000
CASH FLOWS FROM INVESTING ACTIVITIES
Net proceeds on sale of investments		9,827,000
Investment in patent and trademark assets	(19,000)	(75,000)
Issuance of note receivable, Melt Pharmaceuticals		(12,592,000)
Purchases of property, plant and equipment	(1,719,000)	(1,649,000)
NET CASH USED IN INVESTING ACTIVITIES	(1,738,000)	(4,489,000)
CASH FLOWS FROM FINANCING ACTIVITIES
Payments on finance lease obligations	(18,000)	(5,000)
Net proceeds from 8.625% notes payable, net of costs		71,073,000
Principal and exit fee payments on SWK loan		(15,961,000)
Payment of taxes upon vesting of RSUs	(876,000)	(3,228,000)
Proceeds from exercise of stock options	7,000	65,000
Sale of preferred stock, net of discount and issuance costs		10,655,000
Redemption of preferred stock		(11,000,000)
Payment of preferred stock dividends		(127,000)
NET CASH (USED IN) PROVIDED BY FINANCING ACTIVITIES	(887,000)	51,472,000
NET CHANGE IN CASH, CASH EQUIVALENTS AND RESTRICTED CASH	2,792,000	53,555,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, beginning of period	42,167,000	4,301,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH, end of period	44,959,000	57,856,000
RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH
Cash and cash equivalents	44,959,000	57,656,000
Restricted cash		200,000
CASH, CASH EQUIVALENTS AND RESTRICTED CASH AT END OF PERIOD	44,959,000	57,856,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for income taxes	75,000
Cash paid for interest	4,851,000	2,603,000
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES:
Issuance of common stock upon vesting of RSUs		1,000
Purchase of intangible asset included in accounts payable and accrued expenses	5,000,000
Purchase of property, plant and equipment included in accounts payable and accrued expenses	86,000
Insurance premium financed	906,000
Right-of-use assets obtained in exchange for new operating lease obligations	2,188,000	1,753,000
Melt accounts receivable to note receivable		$ 908,000

DESCRIPTION OF BUSINESS AND BAS

DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 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 eyecare pharmaceutical company exclusively focused on the discovery, development, and commercialization of innovative ophthalmic therapies that are accessible and affordable. The Company owns non-controlling equity positions in Surface Ophthalmics, Inc. (“Surface”) and Melt Pharmaceuticals, Inc. (“Melt”), both companies that began as subsidiaries of Harrow. Harrow also owns royalty rights in various drug candidates being developed by Surface and Melt. Basis of Presentation The Company has prepared the accompanying unaudited condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Accordingly, they do not include all of the information and footnotes required by GAAP for audited financial statements. In the opinion of management, all adjustments (consisting of only normal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and nine months ended September 30, 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. 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. The Company consolidates (i) entities in which it holds and/or controls, directly or indirectly, more than 50% of the voting rights, and (ii) entities that the Company deems to be a VIE. All intercompany accounts and transactions have been eliminated in consolidation.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following represents an update for the three and nine months ended September 30, 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 As a result of 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 per Common Share Basic net loss per common share is computed by dividing net loss attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options, restricted stock units (“RSUs”) and warrants, outstanding during the period. Common equivalent shares (using the treasury stock method) from stock options, unvested RSUs and warrants were 5,622,997 5,657,046 303,454 258,117 The following table shows the computation of basic net loss per share of common stock for the three and nine months ended September 30, 2022 and 2021: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE For the Three Months Ended For the Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Numerator – net loss attributable to common stockholders $ (6,464,000 ) $ (8,328,000 ) $ (15,141,000 ) $ (10,589,000 ) Denominator – weighted average number of shares outstanding, basic and diluted 27,349,642 27,112,531 27,293,756 26,626,722 Net loss per share, basic and diluted $ (0.24 ) $ (0.31 ) $ (0.55 ) $ (0.42 ) Investment in Eton Pharmaceuticals, Inc As of September 30, 2022, the Company owned 1,982,000 10 2.10 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities 1,031,000 4,341,000 2,220,000 8,639,000 4,162,000 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 September 30, 2022: SCHEDULE OF INVESTMENT In-substance Net Cost Share of Equity Paid-in-Kind Capital Carrying Common stock $ 5,810,000 $ (5,810,000 ) $ - $ $ - Loan 13,500,000 (11,403,000 ) 1,995,000 (1,995,000 ) 2,097,000 $ 19,310,000 $ (17,213,000 ) $ 1,995,000 $ (1,995,000 ) $ 2,097,000 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 September 30, 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 September 30, 2022 and December 31, 2021, no indicators of impairment existed.

REVENUES

REVENUES	9 Months Ended
	Sep. 30, 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 medications directly through its pharmacy, outsourcing facility and 3PL partner. 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 2. Identify the performance obligations in the contract: 3. Determine the transaction price: 4. Allocate the transaction price to the performance obligations in the contract: 5. Recognize revenue when (or as) the entity satisfies a performance obligation: 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 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. Revenues From Transfer of Acquired Product Profit The Company 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 continued Intellectual Property License Revenues The Company currently holds five intellectual property licenses and related agreements pursuant to 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 and nine months ended September 30, 2022 and 2021 consists of the following: SCHEDULE OF DISAGGREGATED REVENUE For the Three Months Ended For the Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Product sales, net $ 21,575,000 $ 17,811,000 $ 63,433,000 $ 50,056,000 Commission revenues 1,044,000 900,000 3,576,000 2,212,000 Transfer of profits 204,000 - 1,257,000 - License revenues - 10,000 - 20,000 Total revenues $ 22,823,000 $ 18,711,000 $ 68,266,000 $ 52,288,000 Deferred revenue and customer deposits at September 30, 2022 and December 31, 2021 were $ 115,000 16,000

INVESTMENT IN, AND NOTE RECEIVA

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 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 a Management Service Agreement between the Company and Melt (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 During the three and nine months ended September 30, 2022, the Company recorded $ 30,000 100,000 As of September 30, 2022 and December 31, 2021, the Company was due $ 139,000 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 For the Nine Months Ended 2022 2021 Revenues, net $ - $ - Loss from operations (9,064,000 ) (3,765,000 ) Net loss $ (10,562,000 ) $ (3,907,000 ) The unaudited condensed balance sheet information of Melt is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At At September 30, December 31, Current assets $ 3,638,000 $ 11,278,000 Non-current assets 994,000 - Total assets $ 4,632,000 $ 11,278,000 Total liabilities $ 19,207,000 $ 15,732,000 Total preferred stock and stockholders’ deficit (14,575,000 ) (4,454,000 ) Total liabilities and stockholders’ equity $ 4,632,000 $ 11,278,000 Melt Note Receivable On September 1, 2021, the Company entered into a loan and security agreement in the principal amount of $ 13,500,000 12.50 10,000,000 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 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 15,495,000 14,076,000

INVESTMENT IN SURFACE OPHTHALMI

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 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 September 30, 2022, the Company owned 3,500,000 The unaudited condensed results of operations information of Surface is summarized below: SUMMARY OF CONDENSED INCOME STATEMENT For the Nine Months Ended 2022 2021 Revenues, net $ - $ - Loss from operations (5,338,000 ) (6,859,000 ) Net loss $ (5,338,000 ) $ (6,859,000 ) The unaudited condensed balance sheet information of Surface is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At At September 30, December 31, Current assets $ 16,625,000 $ 21,731,000 Non-current assets 661,000 412,000 Total assets $ 17,286,000 $ 22,143,000 Total liabilities $ 1,745,000 $ 1,514,000 Total preferred stock and stockholders’ deficit 15,541,000 20,629,000 Total liabilities and stockholders’ equity $ 17,286,000 $ 22,143,000

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
INVENTORIES	NOTE 6. INVENTORIES Inventories are comprised of finished compounded formulations, over-the-counter and prescription retail pharmacy products, branded commercial pharmaceutical products, including those held at the Company’s 3PL partner, related laboratory supplies and active pharmaceutical ingredients. The composition of inventories as of September 30, 2022 and December 31, 2021 was as follows: SCHEDULE OF INVENTORIES September 30, December 31, Raw materials $ 3,507,000 $ 2,441,000 Work in progress 26,000 - Finished goods 1,750,000 1,776,000 Total inventories $ 5,283,000 $ 4,217,000

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	9 Months Ended
	Sep. 30, 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 September 30, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, December 31, Prepaid insurance $ 1,165,000 $ 728,000 Prepaid computer software licenses and related expenses 781,000 248,000 Due from Melt Pharmaceuticals 139,000 48,000 Other prepaid expenses 769,000 189,000 Deposits and other current assets 73,000 92,000 Total prepaid expenses and other current assets $ 2,927,000 $ 1,305,000

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	NOTE 8. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment at September 30, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT September 30, December 31, Property, plant and equipment, net: Computer hardware $ 875,000 $ 772,000 Furniture and equipment 843,000 443,000 Lab and pharmacy equipment 4,160,000 4,056,000 Leasehold improvements 6,276,000 5,703,000 Property, plant and equipment, gross 12,154,000 10,974,000 Accumulated depreciation (8,863,000 ) (7,833,000 ) Property, plant and equipment, net $ 3,291,000 $ 3,141,000 For the three and nine months ended September 30, 2022, depreciation related to the property, plant and equipment was $ 171,000 928,000 410,000 1,202,000

CAPITALIZED SOFTWARE DEVELOPMEN

CAPITALIZED SOFTWARE DEVELOPMENT COSTS	9 Months Ended
	Sep. 30, 2022
Capitalized Software Development Costs
CAPITALIZED SOFTWARE DEVELOPMENT COSTS	NOTE 9. CAPITALIZED SOFTWARE DEVELOPMENT COSTS Capitalized software development costs at September 30, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF CAPITALIZED SOFTWARE DEVELOPMENT COSTS September 30, December 31, Capitalized internal-use software development costs $ 1,533,000 $ 417,000 Acquired third-party software license for internal-use 159,000 684,000 Total gross capitalized software for internal-use 1,692,000 1,101,000 Accumulated amortization (731,000 ) (569,000 ) Capitalized internal-use software in process 917,000 781,000 Total Capitalized software costs, net $ 1,878,000 $ 1,313,000 The Company recorded amortization expense of $ 76,000 162,000 22,000 73,000

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 10. INTANGIBLE ASSETS AND GOODWILL The Company’s intangible assets at September 30, 2022 consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Amortization Periods (in years) Cost Accumulated Amortization Impairment Net Carrying Value Patents 17 19 $ 981,000 $ (140,000 ) $ - $ 841,000 Licenses 20 100,000 (20,000 ) - 80,000 Trademarks Indefinite 264,000 - - 264,000 Acquired NDAs 10 18,635,000 (1,023,000 ) - 17,612,000 Customer relationships 3 15 1,519,000 (685,000 ) - 834,000 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 $ 21,562,000 $ (1,930,000 ) $ - $ 19,632,000 Amortization expense for intangible assets for the three and nine months ended September 30, 2022 and 2021 was as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS For the Three Months Ended For the Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Patents $ 22,000 $ 8,000 $ 65,000 $ 20,000 Licenses 2,000 1,000 13,000 2,000 Acquired NDAs 341,000 - 1,023,000 - Customer relationships 33,000 34,000 99,000 100,000 Amortization of intangible assets $ 398,000 $ 43,000 $ 1,200,000 $ 122,000 Estimated future amortization expense for the Company’s intangible assets at September 30, 2022 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE Remainder of 2022 $ 523,000 2023 2,092,000 2024 2,092,000 2025 2,092,000 2026 2,096,000 Thereafter 10,473,000 Intangible assets $ 19,368,000

ACCOUNTS PAYABLE AND ACCRUED EX

ACCOUNTS PAYABLE AND ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED EXPENSES	NOTE 11. ACCOUNTS PAYABLE AND ACCRUED EXPENSES Accounts payable and accrued expenses at September 30, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES September 30, December 31, 2022 2021 Accounts payable $ 7,043,000 $ 5,174,000 Accrued insurance premium 906,000 - Accrued IHEEZO milestone payment 5,000,000 - Other accrued expenses 49,000 49,000 Accrued interest 1,114,000 1,114,000 Total accounts payable and accrued expenses $ 14,112,000 $ 6,337,000 The Company financed all insurance policies for the policy term of August 17, 2022 through August 16, 2023. The financing agreement has an interest rate of 4.13 114,000

DEBT

DEBT	9 Months Ended
	Sep. 30, 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 T 8.625 April 30, 2026 issuance costs were recorded as a debt discount and are being amortized as interest expense, net of the amortization of the premium on note issuance, over the term of the Notes using the effective interest rate method. Prior to February 1, 2026, the Company may, at its option, redeem the Notes, in whole at any time or in part from time to time, at a redemption price equal to 100% of the principal amount of the Notes to be redeemed Interest expense related to the Notes totaled $ 1,814,000 5,436,000 1,464,000 2,930,000 197,000 585,000 197,000 389,000 At September 30, 2022, future minimum payments under the Company’s debt were as follows: SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES Amount Remainder of 2022 $ 1,617,000 2023 6,469,000 2024 6,469,000 2025 6,469,000 2026 77,158,000 Total minimum payments 98,182,000 Less: amount representing interest payments (23,182,000 ) Notes payable, gross 75,000,000 Less: unamortized discount, net of premium (2,761,000 ) Notes payable, net of unamortized discount $ 72,239,000

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Leases
LEASES	NOTE 13. LEASES The Company leases office and laboratory space under the 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 1,400 8,900 ● An operating lease for 5,500 December 2024 ● An operating lease for 11,552 June 2027 At September 30, 2022, the weighted average incremental borrowing rate and the weighted average remaining lease term for the operating leases held by the Company were 6.62 10.99 During the three and nine months ended September 30, 2022, cash paid for amounts included for the operating lease liabilities was $ 249,000 622,000 250,000 752,000 309,000 809,000 Future lease payments under operating leases as of September 30, 2022 were as follows : SCHEDULE OF FUTURE LEASE PAYMENT UNDER OPERATING LEASES Operating Leases Remainder of 2022 $ 303,000 2023 1,231,000 2024 1,262,000 2025 1,093,000 2026 1,114,000 Thereafter 6,801,000 Total minimum lease payments 11,804,000 Less: amount representing interest payments (3,581,000 ) Total operating lease liabilities 8,223,000 Less: current portion, operating lease liabilities (703,000 ) Operating lease liabilities, net of current portion $ 7,520,000 During the nine months ended September 30, 2022, the Company repaid all remaining amounts owed under its finance lease and no future payments are due related to finance leases.

STOCKHOLDERS_ EQUITY AND STOCK-

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION	NOTE 14. STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION Preferred Stock At September 30, 2022 and December 31, 2021, the Company had 5,000,000 0.001 no Common Stock During the nine months ended September 30, 2022, the Company issued 53,594 125,000 2.40 36,014 35,392 295,000 During the nine months ended September 30, 2022, the Company issued 4,054 15,995 7.07 11,941 During the nine months ended September 30, 2022, the Company issued 3,275 7,000 3,275 1.70 3.95 During the nine months ended September 30, 2022, 50,000 29,395 20,605 162,000 During the nine months ended September 30, 2022, 50,000 24,077 25,923 204,000 During the nine months ended September 30, 2022, 35,000 20,298 14,702 116,000 During the nine months ended September 30, 2022, 50,000 36,851 13,149 99,000 During the nine months ended September 30, 2022, 35,693 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 September 30, 2022, the 2017 Plan provides for the issuance of a maximum of 6,000,000 2,058,280 Stock Options A summary of stock option activity under the Plans for the nine months ended September 30, 2022 is as follows: SCHEDULE OF STOCK OPTION PLAN ACTIVITY Number of Weighted Average Weighted Average Aggregate Options outstanding – January 1, 2022 3,039,546 $ 5.52 Options granted 323,250 $ 7.30 Options exercised (144,270 ) $ 2.92 Options cancelled/forfeited (47,500 ) $ 7.41 Options outstanding – September 30, 2022 3,171,026 $ 5.79 4.59 $ 19,919,000 Options exercisable 2,462,904 $ 5.33 4.19 $ 16,609,000 Options vested and expected to vest 3,037,832 $ 5.72 4.57 $ 19,314,000 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 September 30, 2022, based on the closing price of the Company’s common stock of $ 12.07 During the nine months ended September 30, 2022, the Company granted stock options to certain employees. The stock options were granted with an exercise price equal to the current market price of the Company’s common stock, as reported by the securities exchange on which the common stock was then listed, at the grant date and have contractual terms of ten years Vesting terms for options granted to employees during the three and nine months ended September 30, 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 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 $ 4.49 Expected terms (in years) 6.11 Expected volatility 68 70 % Risk-free interest rate 1.54 3.19 % Dividend yield - The following table summarizes information about stock options outstanding and exercisable at September 30, 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 2.23 595,612 4.74 $ 1.97 595,612 $ 1.97 $ 2.40 3.50 53,568 5.80 $ 3.00 44,162 $ 2.90 $ 3.95 370,000 3.50 $ 3.95 370,000 $ 3.95 $ 4.08 6.30 578,850 4.61 $ 5.76 540,006 $ 5.82 $ 6.75 7.30 413,000 7.91 $ 7.18 237,250 $ 7.29 $ 7.37 7.79 287,323 5.97 $ 7.54 140,073 $ 7.47 $ 7.87 600,000 2.83 $ 7.87 300,000 $ 7.87 $ 7.89 8.75 82,673 3.06 $ 8.06 52,051 $ 8.15 $ 8.98 10,000 8.34 $ 8.98 3,750 $ 8.98 $ 8.99 180,000 0.59 $ 8.99 180,000 $ 8.99 $ 1.47 8.99 3,171,026 4.59 $ 5.79 2,462,904 $ 5.33 As of September 30, 2022, there was approximately $ 1,830,000 4.34 241,000 771,000 355,000 1,376,000 The intrinsic value of options exercised during the nine months ended September 30, 2022 was $ 794,000 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 nine months ended September 30, 2022 is as follows: SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY Number of RSUs Weighted RSUs unvested – January 1, 2022 2,233,202 $ 6.78 RSUs granted 65,615 $ 7.62 RSUs vested (220,693 ) $ 6.60 RSUs cancelled/forfeited - - RSUs unvested – September 30, 2022 2,078,124 $ 6.82 As of September 30, 2022, the total unrecognized compensation expense related to unvested RSUs was approximately $ 5,755,000 0.85 1,691,000 5,170,000 1,340,000 2,167,000 Warrants From time to time, the Company has issued 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 nine months ended September 30, 2022 is as follows: SCHEDULE OF WARRANTS ACTIVITY Number of Shares Weighted Average Warrants outstanding – January 1, 2022 373,847 $ 2.08 Granted - Exercised - Expired - Warrants outstanding and exercisable – September 30, 2022 373,847 $ 2.08 Weighted average remaining contractual life of the outstanding warrants in years – September 30, 2022 1.8 Warrants outstanding and exercisable as of September 30, 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 2,000 87,000 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 2022 2021 2022 2021 For the Three Months Ended For the Nine Months Ended 2022 2021 2022 2021 Employees – selling, general and administrative $ 1,611,000 $ 1,435,000 $ 4,942,000 $ 2,984,000 Employees – R&D 163,000 144,000 525,000 328,000 Directors – selling, general and administrative 125,000 118,000 337,000 318,000 Consultants – R&D 33,000 - 137,000 - Total $ 1,932,000 $ 1,697,000 $ 5,941,000 $ 3,630,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 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% to 6% of net sales, dependent upon the final formulation of the Klarity Product sold 77,000 199,000 44,000 114,000 67,000 244,000 51,000 130,000 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 23,000 7,000 21,000 9,000 24,000 7,000 21,000 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 APA, 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 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 and nine months ended September 30, 2022, $ 185,000 695,000 285,000 778,000 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 (“IHEEZO”) in the U.S. and Canada. Pursuant to the Sintetica Agreement, the Company agreed to pay Sintetica a per unit transfer price to supply IHEEZO, 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 5,000,000 Subject to certain limitations, the Sintetica Agreement has a ten-year term, 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 Wakamoto Agreements is five years from the date of the FDA’s market approval of MAQ-100 with a five-year extension if certain unit sales thresholds are met. 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 Pursuant to a mutual termination agreement entered into on October 7, 2022 the Dexycu Agreement 1,044,000 3,576,000 900,000 2,212,000 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% 1,041,000 3,188,000 953,000 2,766,000

CONCENTRATIONS

CONCENTRATIONS	9 Months Ended
	Sep. 30, 2022
Risks and Uncertainties [Abstract]
CONCENTRATIONS	NOTE 16. CONCENTRATIONS The Company has two products that each comprised more than 10% of total revenues during the three and nine month periods ended September 30 2022 and 2021, respectively. These products collectively accounted for 34% 33% 35% 36% The Company sells its compounded formulations to a large number of customers. There were no customers who comprised more than 10% of the Company’s total pharmacy sales during the three and nine months ended September 30, 2022 and 2021. The Company receives its active pharmaceutical ingredients from three main suppliers. These suppliers collectively accounted for 52% 66% 59% 71%

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 17. SUBSEQUENT EVENTS The Company has performed an evaluation of events occurring subsequent to September 30, 2022 through the filing date of this Quarterly Report. Based on its evaluation, no events other than those described below need to be disclosed. In October 2022, t he Company issued 306,347 373,847 2.08 In October 2022, the Company issued 31,000 31,000 1.70 8.40 Eyepoint Termination Following the preliminary Hospital Outpatient Prospective Payment System (HOPPS) rule proposed by the Centers for Medicare & Medicaid Services (CMS) in July of 2022, which did not contain an extension of the pass-through payment period for Dexycu beyond December 31, 2022, the Company entered into a Mutual Termination Agreement (the “Termination Agreement”) with Eyepoint on October 7, 2022, pursuant to which Eyepoint and the Company agreed (a) that the Company will continue to support the sale of Dexycu through the fourth quarter of 2022, consistent with the Company’s level of effort during the January through June 2022 period, (b) to decrease the required minimum quarterly sales levels based on Dexycu unit demand for the fourth quarter of 2022, and (c) to terminate the Dexycu Agreement, along with ancillary letter agreements, effective January 1, 2023. Divestment of Non-Ophthalmology Revenues In October 2022, wholly-owned subsidiaries of the Company (“Imprimis”) entered into an Asset Purchase Agreement (the “RPC Agreement”) with Innovation Compounding Pharmacy, LLC (the “Buyer”). The closing of the RPC Agreement was made effective on September 30, 2022; however, control of the assets transferred to the Buyer, and a closing payment was made, in October 2022. Under the terms of the RPC Agreement, Imprimis agreed to sell substantially all of its assets associated with its non-ophthalmology related compounding product line, including but not limited to, certain intellectual property rights, customer lists, databases, and formulations (the “RPC Assets”). The Buyer agreed to make offers of employment to six of the Company’s employees that were responsible for the sales activities associated with the RPC Assets. In connection with the RPC Agreement, Imprimis entered into a separate transition services agreement with the Buyer related to providing on going services, such as procuring and dispensing prescription orders associated with RPC Assets. The Company expects Imprimis to provide transition services to the Buyer for up to six months following the effective date of the RPC Agreement. Under the terms of the RPC Agreement, the Buyer paid Imprimis an aggregate cash amount of $ 6,000,000 4,500,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 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 As a result of 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 per Common Share	Basic and Diluted Net Loss per Common Share Basic net loss per common share is computed by dividing net loss attributable to common stockholders for the period by the weighted average number of common shares outstanding during the period. Diluted net loss per share is computed by dividing the net loss attributable to common stockholders for the period by the weighted average number of common and common equivalent shares, such as stock options, 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 5,622,997 5,657,046 303,454 258,117 The following table shows the computation of basic net loss per share of common stock for the three and nine months ended September 30, 2022 and 2021: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE For the Three Months Ended For the Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Numerator – net loss attributable to common stockholders $ (6,464,000 ) $ (8,328,000 ) $ (15,141,000 ) $ (10,589,000 ) Denominator – weighted average number of shares outstanding, basic and diluted 27,349,642 27,112,531 27,293,756 26,626,722 Net loss per share, basic and diluted $ (0.24 ) $ (0.31 ) $ (0.55 ) $ (0.42 )
Investment in Eton Pharmaceuticals, Inc	Investment in Eton Pharmaceuticals, Inc As of September 30, 2022, the Company owned 1,982,000 10 2.10 Financial Instruments-Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities 1,031,000 4,341,000 2,220,000 8,639,000 4,162,000
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 September 30, 2022: SCHEDULE OF INVESTMENT In-substance Net Cost Share of Equity Paid-in-Kind Capital Carrying Common stock $ 5,810,000 $ (5,810,000 ) $ - $ $ - Loan 13,500,000 (11,403,000 ) 1,995,000 (1,995,000 ) 2,097,000 $ 19,310,000 $ (17,213,000 ) $ 1,995,000 $ (1,995,000 ) $ 2,097,000 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 September 30, 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 September 30, 2022 and December 31, 2021, no indicators of impairment existed.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2022
SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE	The following table shows the computation of basic net loss per share of common stock for the three and nine months ended September 30, 2022 and 2021: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE For the Three Months Ended For the Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Numerator – net loss attributable to common stockholders $ (6,464,000 ) $ (8,328,000 ) $ (15,141,000 ) $ (10,589,000 ) Denominator – weighted average number of shares outstanding, basic and diluted 27,349,642 27,112,531 27,293,756 26,626,722 Net loss per share, basic and diluted $ (0.24 ) $ (0.31 ) $ (0.55 ) $ (0.42 )
Melt Pharmaceuticals, Inc. [Member]
SCHEDULE OF INVESTMENT	The following table summarizes the Company’s investments in Melt as of September 30, 2022: SCHEDULE OF INVESTMENT In-substance Net Cost Share of Equity Paid-in-Kind Capital Carrying Common stock $ 5,810,000 $ (5,810,000 ) $ - $ $ - Loan 13,500,000 (11,403,000 ) 1,995,000 (1,995,000 ) 2,097,000 $ 19,310,000 $ (17,213,000 ) $ 1,995,000 $ (1,995,000 ) $ 2,097,000
Surface Ophthalmics, Inc. [Member]
SCHEDULE OF INVESTMENT	The following table summarizes the Company’s investment in Surface as of September 30, 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)	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
SCHEDULE OF DISAGGREGATED REVENUE	Revenue disaggregated by revenue source for the three and nine months ended September 30, 2022 and 2021 consists of the following: SCHEDULE OF DISAGGREGATED REVENUE For the Three Months Ended For the Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Product sales, net $ 21,575,000 $ 17,811,000 $ 63,433,000 $ 50,056,000 Commission revenues 1,044,000 900,000 3,576,000 2,212,000 Transfer of profits 204,000 - 1,257,000 - License revenues - 10,000 - 20,000 Total revenues $ 22,823,000 $ 18,711,000 $ 68,266,000 $ 52,288,000

INVESTMENT IN, AND NOTE RECEI_2

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 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 For the Nine Months Ended 2022 2021 Revenues, net $ - $ - Loss from operations (9,064,000 ) (3,765,000 ) Net loss $ (10,562,000 ) $ (3,907,000 )
SUMMARY OF CONDENSED BALANCE SHEET	The unaudited condensed balance sheet information of Melt is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At At September 30, December 31, Current assets $ 3,638,000 $ 11,278,000 Non-current assets 994,000 - Total assets $ 4,632,000 $ 11,278,000 Total liabilities $ 19,207,000 $ 15,732,000 Total preferred stock and stockholders’ deficit (14,575,000 ) (4,454,000 ) Total liabilities and stockholders’ equity $ 4,632,000 $ 11,278,000

INVESTMENT IN SURFACE OPHTHAL_2

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 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 For the Nine Months Ended 2022 2021 Revenues, net $ - $ - Loss from operations (5,338,000 ) (6,859,000 ) Net loss $ (5,338,000 ) $ (6,859,000 )
SUMMARY OF CONDENSED BALANCE SHEET	The unaudited condensed balance sheet information of Surface is summarized below: SUMMARY OF CONDENSED BALANCE SHEET At At September 30, December 31, Current assets $ 16,625,000 $ 21,731,000 Non-current assets 661,000 412,000 Total assets $ 17,286,000 $ 22,143,000 Total liabilities $ 1,745,000 $ 1,514,000 Total preferred stock and stockholders’ deficit 15,541,000 20,629,000 Total liabilities and stockholders’ equity $ 17,286,000 $ 22,143,000

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
SCHEDULE OF INVENTORIES	Inventories are comprised of finished compounded formulations, over-the-counter and prescription retail pharmacy products, branded commercial pharmaceutical products, including those held at the Company’s 3PL partner, related laboratory supplies and active pharmaceutical ingredients. The composition of inventories as of September 30, 2022 and December 31, 2021 was as follows: SCHEDULE OF INVENTORIES September 30, December 31, Raw materials $ 3,507,000 $ 2,441,000 Work in progress 26,000 - Finished goods 1,750,000 1,776,000 Total inventories $ 5,283,000 $ 4,217,000

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	9 Months Ended
	Sep. 30, 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 September 30, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS September 30, December 31, Prepaid insurance $ 1,165,000 $ 728,000 Prepaid computer software licenses and related expenses 781,000 248,000 Due from Melt Pharmaceuticals 139,000 48,000 Other prepaid expenses 769,000 189,000 Deposits and other current assets 73,000 92,000 Total prepaid expenses and other current assets $ 2,927,000 $ 1,305,000

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT	Property, plant and equipment at September 30, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT September 30, December 31, Property, plant and equipment, net: Computer hardware $ 875,000 $ 772,000 Furniture and equipment 843,000 443,000 Lab and pharmacy equipment 4,160,000 4,056,000 Leasehold improvements 6,276,000 5,703,000 Property, plant and equipment, gross 12,154,000 10,974,000 Accumulated depreciation (8,863,000 ) (7,833,000 ) Property, plant and equipment, net $ 3,291,000 $ 3,141,000

CAPITALIZED SOFTWARE DEVELOPM_2

CAPITALIZED SOFTWARE DEVELOPMENT COSTS (Tables)	9 Months Ended
	Sep. 30, 2022
Capitalized Software Development Costs
SCHEDULE OF CAPITALIZED SOFTWARE DEVELOPMENT COSTS	Capitalized software development costs at September 30, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF CAPITALIZED SOFTWARE DEVELOPMENT COSTS September 30, December 31, Capitalized internal-use software development costs $ 1,533,000 $ 417,000 Acquired third-party software license for internal-use 159,000 684,000 Total gross capitalized software for internal-use 1,692,000 1,101,000 Accumulated amortization (731,000 ) (569,000 ) Capitalized internal-use software in process 917,000 781,000 Total Capitalized software costs, net $ 1,878,000 $ 1,313,000

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
SCHEDULE OF INTANGIBLE ASSETS	The Company’s intangible assets at September 30, 2022 consisted of the following: SCHEDULE OF INTANGIBLE ASSETS Amortization Periods (in years) Cost Accumulated Amortization Impairment Net Carrying Value Patents 17 19 $ 981,000 $ (140,000 ) $ - $ 841,000 Licenses 20 100,000 (20,000 ) - 80,000 Trademarks Indefinite 264,000 - - 264,000 Acquired NDAs 10 18,635,000 (1,023,000 ) - 17,612,000 Customer relationships 3 15 1,519,000 (685,000 ) - 834,000 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 $ 21,562,000 $ (1,930,000 ) $ - $ 19,632,000
SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS	Amortization expense for intangible assets for the three and nine months ended September 30, 2022 and 2021 was as follows: SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS For the Three Months Ended For the Nine Months Ended September 30, September 30, 2022 2021 2022 2021 Patents $ 22,000 $ 8,000 $ 65,000 $ 20,000 Licenses 2,000 1,000 13,000 2,000 Acquired NDAs 341,000 - 1,023,000 - Customer relationships 33,000 34,000 99,000 100,000 Amortization of intangible assets $ 398,000 $ 43,000 $ 1,200,000 $ 122,000
SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE	Estimated future amortization expense for the Company’s intangible assets at September 30, 2022 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE Remainder of 2022 $ 523,000 2023 2,092,000 2024 2,092,000 2025 2,092,000 2026 2,096,000 Thereafter 10,473,000 Intangible assets $ 19,368,000

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES	Accounts payable and accrued expenses at September 30, 2022 and December 31, 2021 consisted of the following: SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES September 30, December 31, 2022 2021 Accounts payable $ 7,043,000 $ 5,174,000 Accrued insurance premium 906,000 - Accrued IHEEZO milestone payment 5,000,000 - Other accrued expenses 49,000 49,000 Accrued interest 1,114,000 1,114,000 Total accounts payable and accrued expenses $ 14,112,000 $ 6,337,000

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES	At September 30, 2022, future minimum payments under the Company’s debt were as follows: SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES Amount Remainder of 2022 $ 1,617,000 2023 6,469,000 2024 6,469,000 2025 6,469,000 2026 77,158,000 Total minimum payments 98,182,000 Less: amount representing interest payments (23,182,000 ) Notes payable, gross 75,000,000 Less: unamortized discount, net of premium (2,761,000 ) Notes payable, net of unamortized discount $ 72,239,000

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
Leases
SCHEDULE OF FUTURE LEASE PAYMENT UNDER OPERATING LEASES	Future lease payments under operating leases as of September 30, 2022 were as follows : SCHEDULE OF FUTURE LEASE PAYMENT UNDER OPERATING LEASES Operating Leases Remainder of 2022 $ 303,000 2023 1,231,000 2024 1,262,000 2025 1,093,000 2026 1,114,000 Thereafter 6,801,000 Total minimum lease payments 11,804,000 Less: amount representing interest payments (3,581,000 ) Total operating lease liabilities 8,223,000 Less: current portion, operating lease liabilities (703,000 ) Operating lease liabilities, net of current portion $ 7,520,000

STOCKHOLDERS_ EQUITY AND STOC_2

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
SCHEDULE OF STOCK OPTION PLAN ACTIVITY	A summary of stock option activity under the Plans for the nine months ended September 30, 2022 is as follows: SCHEDULE OF STOCK OPTION PLAN ACTIVITY Number of Weighted Average Weighted Average Aggregate Options outstanding – January 1, 2022 3,039,546 $ 5.52 Options granted 323,250 $ 7.30 Options exercised (144,270 ) $ 2.92 Options cancelled/forfeited (47,500 ) $ 7.41 Options outstanding – September 30, 2022 3,171,026 $ 5.79 4.59 $ 19,919,000 Options exercisable 2,462,904 $ 5.33 4.19 $ 16,609,000 Options vested and expected to vest 3,037,832 $ 5.72 4.57 $ 19,314,000
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 $ 4.49 Expected terms (in years) 6.11 Expected volatility 68 70 % Risk-free interest rate 1.54 3.19 % Dividend yield -
SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE	The following table summarizes information about stock options outstanding and exercisable at September 30, 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 2.23 595,612 4.74 $ 1.97 595,612 $ 1.97 $ 2.40 3.50 53,568 5.80 $ 3.00 44,162 $ 2.90 $ 3.95 370,000 3.50 $ 3.95 370,000 $ 3.95 $ 4.08 6.30 578,850 4.61 $ 5.76 540,006 $ 5.82 $ 6.75 7.30 413,000 7.91 $ 7.18 237,250 $ 7.29 $ 7.37 7.79 287,323 5.97 $ 7.54 140,073 $ 7.47 $ 7.87 600,000 2.83 $ 7.87 300,000 $ 7.87 $ 7.89 8.75 82,673 3.06 $ 8.06 52,051 $ 8.15 $ 8.98 10,000 8.34 $ 8.98 3,750 $ 8.98 $ 8.99 180,000 0.59 $ 8.99 180,000 $ 8.99 $ 1.47 8.99 3,171,026 4.59 $ 5.79 2,462,904 $ 5.33
SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY	A summary of the Company’s RSU activity (including performance stock units) and related information for the nine months ended September 30, 2022 is as follows: SCHEDULE OF RESTRICTED STOCK UNITS ACTIVITY Number of RSUs Weighted RSUs unvested – January 1, 2022 2,233,202 $ 6.78 RSUs granted 65,615 $ 7.62 RSUs vested (220,693 ) $ 6.60 RSUs cancelled/forfeited - - RSUs unvested – September 30, 2022 2,078,124 $ 6.82
SCHEDULE OF WARRANTS ACTIVITY	A summary of warrant activity for the nine months ended September 30, 2022 is as follows: SCHEDULE OF WARRANTS ACTIVITY Number of Shares Weighted Average Warrants outstanding – January 1, 2022 373,847 $ 2.08 Granted - Exercised - Expired - Warrants outstanding and exercisable – September 30, 2022 373,847 $ 2.08 Weighted average remaining contractual life of the outstanding warrants in years – September 30, 2022 1.8
SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE	Warrants outstanding and exercisable as of September 30, 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 2022 2021 2022 2021 For the Three Months Ended For the Nine Months Ended 2022 2021 2022 2021 Employees – selling, general and administrative $ 1,611,000 $ 1,435,000 $ 4,942,000 $ 2,984,000 Employees – R&D 163,000 144,000 525,000 328,000 Directors – selling, general and administrative 125,000 118,000 337,000 318,000 Consultants – R&D 33,000 - 137,000 - Total $ 1,932,000 $ 1,697,000 $ 5,941,000 $ 3,630,000

SCHEDULE OF BASIC AND DILUTED E

SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Accounting Policies [Abstract]
Numerator – net loss attributable to common stockholders	$ (6,464,000)	$ (8,328,000)	$ (15,141,000)	$ (10,589,000)
Denominator – weighted average number of shares outstanding, basic and diluted	27,349,642	27,112,531	27,293,756	26,626,722
Net loss per share, basic and diluted	$ (0.24)	$ (0.31)	$ (0.55)	$ (0.42)

SCHEDULE OF INVESTMENT (Details

SCHEDULE OF INVESTMENT (Details)	9 Months Ended
	Sep. 30, 2022 USD ($)
Melt Pharmaceuticals, Inc. [Member]
Net Investment Income [Line Items]
Cost Basis	$ 19,310,000
Share of Equity Method Losses	(17,213,000)
Paid in Kind Interest	1,995,000
In Substance Capital Contributions	(1,995,000)
Net carrying value	2,097,000
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	(11,403,000)
Paid in Kind Interest	1,995,000
In Substance Capital Contributions	(1,995,000)
Net carrying value	$ 2,097,000

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Eton Pharmaceuticals, Inc. [Member]
Property, Plant and Equipment [Line Items]
Number of shares owned	1,982,000		1,982,000
Shares price	$ 2.10		$ 2.10
Unrealized gain loss on investments	$ 1,031,000	$ 2,220,000	$ 4,341,000	$ 8,639,000
Investment owned, at fair value	$ 4,162,000		$ 4,162,000
Eton Pharmaceuticals, Inc. [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Equity method investment ownership, percentage	10%		10%
Melt Pharmaceuticals, Inc. [Member]
Property, Plant and Equipment [Line Items]
Number of shares owned	3,500,000		3,500,000
Equity method investment ownership, percentage	46%		46%
Reduction in common stock investment			$ 0		$ 0
Investment interest rate	100%		100%
Surface Ophthalmics, Inc. [Member]
Property, Plant and Equipment [Line Items]
Number of shares owned	3,500,000		3,500,000
Equity method investment ownership, percentage	20%		20%
Reduction in common stock investment					$ 0
Restricted Stock Units (RSUs) [Member]
Property, Plant and Equipment [Line Items]
Number of shares vestted, RSUs			303,454	258,117
Stock Options, Unvested RSUs and Warrants [Member]
Property, Plant and Equipment [Line Items]
Antidilutive securities			5,622,997	5,657,046

SCHEDULE OF DISAGGREGATED REVEN

SCHEDULE OF DISAGGREGATED REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Total revenues	$ 22,823,000	$ 18,711,000	$ 68,266,000	$ 52,288,000
Product Sales, Net [Member]
Disaggregation of Revenue [Line Items]
Total revenues	21,575,000	17,811,000	63,433,000	50,056,000
Commission Revenues [Member]
Disaggregation of Revenue [Line Items]
Total revenues	1,044,000	900,000	3,576,000	2,212,000
Transfer of Profits [Member]
Disaggregation of Revenue [Line Items]
Total revenues	204,000		1,257,000
License [Member]
Disaggregation of Revenue [Line Items]
Total revenues		$ 10,000		$ 20,000

REVENUES (Details Narrative)

REVENUES (Details Narrative) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Contract with customer liability current	$ 115,000	$ 16,000

SCHEDULE OF CONDENSED INCOME ST

SCHEDULE OF CONDENSED INCOME STATEMENT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues, net	$ 22,823,000	$ 18,711,000	$ 68,266,000	$ 52,288,000
Loss from operations	(94,000)	(3,717,000)	3,697,000	3,369,000
Net loss	$ (6,464,000)	$ (8,328,000)	(15,141,000)	(10,589,000)
Melt Pharmaceuticals, Inc. [Member]
Revenues, net
Loss from operations			(9,064,000)	(3,765,000)
Net loss			$ (10,562,000)	$ (3,907,000)

SUMMARY OF CONDENSED BALANCE SH

SUMMARY OF CONDENSED BALANCE SHEET (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Current assets	$ 64,074,000	$ 60,662,000
Total assets	98,992,000	98,329,000
Total liabilities	98,130,000	87,398,000
Total preferred stock and stockholders’ deficit	1,217,000	11,286,000
Total liabilities and stockholders’ equity	98,992,000	98,329,000
Melt Pharmaceuticals, Inc. [Member]
Current assets	3,638,000	11,278,000
Non-current assets	994,000
Total assets	4,632,000	11,278,000
Total liabilities	19,207,000	15,732,000
Total preferred stock and stockholders’ deficit	(14,575,000)	(4,454,000)
Total liabilities and stockholders’ equity	4,632,000	11,278,000
Surface Ophthalmics, Inc. [Member]
Current assets	16,625,000	21,731,000
Non-current assets	661,000	412,000
Total assets	17,286,000	22,143,000
Total liabilities	1,745,000	1,514,000
Total preferred stock and stockholders’ deficit	15,541,000	20,629,000
Total liabilities and stockholders’ equity	$ 17,286,000	$ 22,143,000

INVESTMENT IN, AND NOTE RECEI_3

INVESTMENT IN, AND NOTE RECEIVABLE FROM MELT PHARMACEUTICALS, INC. - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)		1 Months Ended	3 Months Ended	9 Months Ended
	Sep. 01, 2021	Feb. 28, 2019	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Due from Related Parties			$ 139,000	$ 139,000	$ 48,000
Melt Pharmaceuticals, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Reimbursable expenses			30,000	100,000
Due from Related Parties			139,000	139,000	48,000
Management Services Agreement [Member] | Melt Pharmaceuticals, Inc. [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Administrative fees expense		$ 10,000
Accounts receivable transferred to note receivable			908,000	908,000
Notes receivable related parties			$ 15,495,000	$ 15,495,000	$ 14,076,000
Melt Loan Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loan amount	$ 13,500,000
Debt instrument interest rate, stated percentage	12.50%
Increase in interest rate	3%
Melt Loan Agreement [Member] | Third Party Investor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Loan amount						$ 10,000,000

SUMMARY OF CONDENSED INCOME STA

SUMMARY OF CONDENSED INCOME STATEMENT (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenues, net	$ 22,823,000	$ 18,711,000	$ 68,266,000	$ 52,288,000
Loss from operations	(94,000)	(3,717,000)	3,697,000	3,369,000
Net loss	$ (6,464,000)	$ (8,328,000)	(15,141,000)	(10,589,000)
Surface Ophthalmics, Inc. [Member]
Revenues, net
Loss from operations			(5,338,000)	(6,859,000)
Net loss			$ (5,338,000)	$ (6,859,000)

INVESTMENT IN SURFACE OPHTHAL_3

INVESTMENT IN SURFACE OPHTHALMICS, INC. - RELATED PARTY TRANSACTIONS (Details Narrative)	Sep. 30, 2022 shares
Surface Ophthalmics, Inc. [Member]
Investment owned balance shares	3,500,000

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Raw materials	$ 3,507,000	$ 2,441,000
Work in progress	26,000
Finished goods	1,750,000	1,776,000
Total inventories	$ 5,283,000	$ 4,217,000

SCHEDULE OF PREPAID EXPENSES AN

SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid insurance	$ 1,165,000	$ 728,000
Prepaid computer software licenses and related expenses	781,000	248,000
Due from Melt Pharmaceuticals	139,000	48,000
Other prepaid expenses	769,000	189,000
Deposits and other current assets	73,000	92,000
Total prepaid expenses and other current assets	$ 2,927,000	$ 1,305,000

SCHEDULE OF PROPERTY, PLANT AND

SCHEDULE OF PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Computer hardware	$ 875,000	$ 772,000
Furniture and equipment	843,000	443,000
Lab and pharmacy equipment	4,160,000	4,056,000
Leasehold improvements	6,276,000	5,703,000
Property, plant and equipment, gross	12,154,000	10,974,000
Accumulated depreciation	(8,863,000)	(7,833,000)
Property, plant and equipment, net	$ 3,291,000	$ 3,141,000

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 171,000	$ 410,000	$ 928,000	$ 1,202,000

SCHEDULE OF CAPITALIZED SOFTWAR

SCHEDULE OF CAPITALIZED SOFTWARE DEVELOPMENT COSTS (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	$ 1,692,000	$ 1,101,000
Accumulated amortization	(731,000)	(569,000)
Capitalized internal-use software in process	917,000	781,000
Total Capitalized software costs, net	1,878,000	1,313,000
Capitalized Internal-use Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	1,533,000	417,000
Third-party Software License for Internal-Use [Member]
Finite-Lived Intangible Assets [Line Items]
Total gross capitalized software for internal-use	$ 159,000	$ 684,000

CAPITALIZED SOFTWARE DEVELOPM_3

CAPITALIZED SOFTWARE DEVELOPMENT COSTS (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Capitalized Software Development Costs [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization expense	$ 76,000	$ 22,000	$ 162,000	$ 73,000

SCHEDULE OF INTANGIBLE ASSETS (

SCHEDULE OF INTANGIBLE ASSETS (Details) - USD ($)	6 Months Ended	9 Months Ended
	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Cost		$ 21,562,000
Accumulated amortization		(1,930,000)
Impairment
Net Carrying value		19,632,000	$ 15,813,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Cost		981,000
Accumulated amortization		(140,000)
Impairment
Net Carrying value		$ 841,000
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		20 years
Cost		$ 100,000
Accumulated amortization		(20,000)
Impairment
Net Carrying value		80,000
Trademarks [Member]
Finite-Lived Intangible Assets [Line Items]
Cost		264,000
Accumulated amortization
Impairment
Net Carrying value		$ 264,000
Useful life, description		Indefinite
New Drug Applications [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life	10 years
Cost		$ 18,635,000
Accumulated amortization		(1,023,000)
Impairment
Net Carrying value		17,612,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Cost		1,519,000
Accumulated amortization		(685,000)
Impairment
Net Carrying value		$ 834,000
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		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]
Useful life		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]
Useful life		17 years
Minimum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		3 years
Minimum [Member] | Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		3 years
Maximum [Member] | Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		19 years
Maximum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		15 years
Maximum [Member] | Non-Competition Clause [Member]
Finite-Lived Intangible Assets [Line Items]
Useful life		4 years

SCHEDULE OF AMORTIZATION EXPENS

SCHEDULE OF AMORTIZATION EXPENSES FOR INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 398,000	$ 43,000	$ 1,200,000	$ 122,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	22,000	8,000	65,000	20,000
Licenses [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	2,000	1,000	13,000	2,000
New Drug Applications [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	341,000		1,023,000
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 33,000	$ 34,000	$ 99,000	$ 100,000

SCHEDULE OF ESTIMATED FUTURE AM

SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSE (Details)	Sep. 30, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2022	$ 523,000
2023	2,092,000
2024	2,092,000
2025	2,092,000
2026	2,096,000
Thereafter	10,473,000
Intangible assets	$ 19,368,000

SCHEDULE OF ACCOUNTS PAYABLE AN

SCHEDULE OF ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accounts payable	$ 7,043,000	$ 5,174,000
Accrued insurance premium	906,000
Accrued IHEEZO milestone payment	5,000,000
Other accrued expenses	49,000	49,000
Accrued interest	1,114,000	1,114,000
Total accounts payable and accrued expenses	$ 14,112,000	$ 6,337,000

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED EXPENSES (Details Narrative) - Financing Agreement [Member]	9 Months Ended
	Sep. 30, 2022 USD ($)
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Debt instrument interest rate, during period	4.13%
Accrued monthly payments	$ 114,000

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENT UNDER NOTES PAYABLES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Remainder of 2022	$ 1,617,000
2023	6,469,000
2024	6,469,000
2025	6,469,000
2026	77,158,000
Total minimum payments	98,182,000
Less: amount representing interest payments	(23,182,000)
Notes payable, gross	75,000,000
Less: unamortized discount, net of premium	(2,761,000)
Notes payable, net of unamortized discount	$ 72,239,000	$ 71,654,000

DEBT (Details Narrative)

DEBT (Details Narrative) - USD ($)		1 Months Ended			3 Months Ended		9 Months Ended
	Jan. 31, 2026	Jun. 30, 2021	May 31, 2021	Apr. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Amortization of financing costs and discount							$ 585,000	$ 480,000
8.625% Senior Notes Due 2026 [Member]
Debt Instrument [Line Items]
Face amount				$ 50,000,000
Debt instrument increase decrease for period net			$ 5,000,000
Deducting underwriting discounts and commissions and expenses		$ 1,158,000
Debt instrument unamortized premium		322,000
Interest rate, during period				8.625%
Debt instrument maturity date				Apr. 30, 2026
Interest expense other than long term debt					$ 1,814,000	$ 1,464,000	5,436,000	2,930,000
Amortization of financing costs and discount					$ 197,000	$ 197,000	$ 585,000	$ 389,000
8.625% Senior Notes Due 2026 [Member] | Forecast [Member]
Debt Instrument [Line Items]
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]
Debt instrument increase decrease for period net		$ 20,000,000
Shares issued price per share		$ 25.75		$ 25
Proceeds from issuance of debt		$ 19,164,000		$ 51,909,000
Deducting underwriting discounts and commissions and expenses				$ 3,091,000
Interest expense debt		$ 278,000

SCHEDULE OF FUTURE LEASE PAYMEN

SCHEDULE OF FUTURE LEASE PAYMENT UNDER OPERATING LEASES (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021
Leases
Remainder of 2022	$ 303,000
2023	1,231,000
2024	1,262,000
2025	1,093,000
2026	1,114,000
Thereafter	6,801,000
Total minimum lease payments	11,804,000
Less: amount representing interest payments	(3,581,000)
Total operating lease liabilities	8,223,000
Less: current portion, operating lease liabilities	(703,000)	$ (272,000)
Operating lease liabilities, net of current portion	$ 7,520,000	$ 6,012,000

LEASES (Details Narrative)

LEASES (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2022 USD ($) ft²	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) ft²	Sep. 30, 2021 USD ($)
Weighted average discount rate percent	6.62%		6.62%
Lease term	10 years 11 months 26 days		10 years 11 months 26 days
Operating lease payments | $	$ 249,000	$ 250,000	$ 622,000	$ 752,000
Operating lease expense | $	$ 309,000		$ 809,000
Carlsbad [Member]
Area of land	5,789		5,789
Lease expiration date, description			July 2027
Ledgewood [Member]
Area of land	35,326		35,326
Lease expiration date, description			July 2026
Area of land			1,400
Ledgewood [Member] | Lease Amendment [Member]
Area of land			8,900
Nashville [Member]
Area of land	5,500		5,500
Lease expiration date, description			December 2024
Nashville 1 [Member]
Area of land	11,552		11,552
Lease expiration date, description			June 2027
Minimum [Member] | Office and Laboratory Space [Member]
Lease term	1 year		1 year
Maximum [Member] | Office and Laboratory Space [Member]
Lease term	5 years		5 years

SCHEDULE OF STOCK OPTION PLAN A

SCHEDULE OF STOCK OPTION PLAN ACTIVITY (Details) - Stock Option Plan [Member]	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares
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	323,250
Weighted average exercise price, options granted | $ / shares	$ 7.30
Number of shares, options exercised | shares	(144,270)
Weighted average exercise price, options exercised | $ / shares	$ 2.92
Number of shares, options cancelled/forfeited | shares	(47,500)
Weighted average exercise price, options cancelled/forfeited | $ / shares	$ 7.41
Number of shares, outstanding, ending balance | shares	3,171,026
Weighted average exercise price, outstanding, ending balance | $ / shares	$ 5.79
Weighted average. remaining contractual life, options outstanding	4 years 7 months 2 days
Aggregate intrinsic value, options outstanding | $	$ 19,919,000
Number of shares, options exercisable | shares	2,462,904
Weighted average exercise price, options exercisable | $ / shares	$ 5.33
Weighted average. remaining contractual life, options exercisable	4 years 2 months 8 days
Aggregate intrinsic value, options exercisable | $	$ 16,609,000
Number of shares, options vested and expected to vest | shares	3,037,832
Weighted average exercise price, options vested and expected to vest | $ / shares	$ 5.72
Weighted average. remaining contractual life, options vested and expected to vest	4 years 6 months 25 days
Aggregate intrinsic value, options vested and expected to vest | $	$ 19,314,000

SCHEDULE OF FAIR VALUE ASSUMPTI

SCHEDULE OF FAIR VALUE ASSUMPTIONS (Details) - Options Granted to Employees [Member]	9 Months Ended
	Sep. 30, 2022 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average fair value of options granted	$ 4.49
Expected terms (in years)	6 years 1 month 9 days
Dividend yield
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	68%
Risk-free interest rate	1.54%
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	70%
Risk-free interest rate	3.19%

SCHEDULE OF STOCK OPTION OUTSTA

SCHEDULE OF STOCK OPTION OUTSTANDING AND EXERCISABLE (Details)	9 Months Ended
	Sep. 30, 2022 $ / shares shares
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	3,171,026
Weighted Average Remaining Contractual Life in Years	4 years 7 months 2 days
Weighted Average Exercise Price	$ 5.79
Number Exercisable | shares	2,462,904
Weighted Average Exercisable Exercise Price	$ 5.33
Range One [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	1.47
Range of Exercise Prices, maximum	$ 2.23
Number of Options Outstanding | shares	595,612
Weighted Average Remaining Contractual Life in Years	4 years 8 months 26 days
Weighted Average Exercise Price	$ 1.97
Number Exercisable | shares	595,612
Weighted Average Exercisable Exercise Price	$ 1.97
Range Two [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	2.40
Range of Exercise Prices, maximum	$ 3.50
Number of Options Outstanding | shares	53,568
Weighted Average Remaining Contractual Life in Years	5 years 9 months 18 days
Weighted Average Exercise Price	$ 3
Number Exercisable | shares	44,162
Weighted Average Exercisable Exercise Price	$ 2.90
Range Three [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	3 years 6 months
Weighted Average Exercise Price	$ 3.95
Number Exercisable | shares	370,000
Weighted Average Exercisable Exercise Price	$ 3.95
Range Four [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	4 years 7 months 9 days
Weighted Average Exercise Price	$ 5.76
Number Exercisable | shares	540,006
Weighted Average Exercisable Exercise Price	$ 5.82
Range Five [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	6.75
Range of Exercise Prices, maximum	$ 7.30
Number of Options Outstanding | shares	413,000
Weighted Average Remaining Contractual Life in Years	7 years 10 months 28 days
Weighted Average Exercise Price	$ 7.18
Number Exercisable | shares	237,250
Weighted Average Exercisable Exercise Price	$ 7.29
Range Six [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	7.37
Range of Exercise Prices, maximum	$ 7.79
Number of Options Outstanding | shares	287,323
Weighted Average Remaining Contractual Life in Years	5 years 11 months 19 days
Weighted Average Exercise Price	$ 7.54
Number Exercisable | shares	140,073
Weighted Average Exercisable Exercise Price	$ 7.47
Range Seven [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	2 years 9 months 29 days
Weighted Average Exercise Price	$ 7.87
Number Exercisable | shares	300,000
Weighted Average Exercisable Exercise Price	$ 7.87
Range Eight [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, minimum	7.89
Range of Exercise Prices, maximum	$ 8.75
Number of Options Outstanding | shares	82,673
Weighted Average Remaining Contractual Life in Years	3 years 21 days
Weighted Average Exercise Price	$ 8.06
Number Exercisable | shares	52,051
Weighted Average Exercisable Exercise Price	$ 8.15
Range Nine [Member]
Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]
Range of Exercise Prices, maximum	$ 8.98
Number of Options Outstanding | shares	10,000
Weighted Average Remaining Contractual Life in Years	8 years 4 months 2 days
Weighted Average Exercise Price	$ 8.98
Number Exercisable | shares	3,750
Weighted Average Exercisable Exercise Price	$ 8.98
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	7 months 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]	9 Months Ended
	Sep. 30, 2022 $ / shares shares
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	65,615
Weighted average grant date fair value, RSUs granted | $ / shares	$ 7.62
Number of RSUs vested | shares	(220,693)
Weighted average grant date fair value, RSUs vested | $ / shares	$ 6.60
Number of RSUs cancelled/forfeited | shares
Weighted average grant date fair value, RSUs cancelled/forfeited | $ / shares
Number of RSUs unvested, outstanding, ending balance | shares	2,078,124
Weighted average grant date fair value, ending balance | $ / shares	$ 6.82

SCHEDULE OF WARRANTS ACTIVITY (

SCHEDULE OF WARRANTS ACTIVITY (Details) - Warrant [Member]	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Class of Warrant or Right [Line Items]
Number of Shares Subject to Warrants Outstanding, Beginning Balance	373,847
Weighted Average. Exercise Price, Outstanding, Beginning Balance | $ / shares	$ 2.08
Number of Shares Subject to Warrants Outstanding, Granted
Number of Shares Subject to Warrants Outstanding, Exercised
Number of Shares Subject to Warrants Outstandings, Expirations
Number of Shares Subject to Warrants Outstanding, Ending Balance	373,847
Weighted Average. Exercise Price, Ending Balance | $ / shares	$ 2.08
Weighted average remaining contractual life of the outstanding warrants in years	1 year 9 months 18 days

SCHEDULE OF WARRANTS OUTSTANDIN

SCHEDULE OF WARRANTS OUTSTANDING AND WARRANTS EXERCISABLE (Details) - Lender Warrants [Member]	9 Months Ended
	Sep. 30, 2022 $ / shares shares
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		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	$ 1,932,000	$ 1,697,000	$ 5,941,000	$ 3,630,000
Employees [Member] | Selling, General and Administrative Expenses [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	1,611,000	1,435,000	4,942,000	2,984,000
Employees [Member] | Research and Development Expense [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	163,000	144,000	525,000	328,000
Director [Member] | Selling, General and Administrative Expenses [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	125,000	118,000	337,000	318,000
Consultant [Member] | Research and Development Expense [Member]
Deferred Compensation Arrangement with Individual, Excluding Share-Based Payments and Postretirement Benefits [Line Items]
Total	$ 33,000		$ 137,000

STOCKHOLDERS_ EQUITY AND STOC_3

STOCKHOLDERS’ EQUITY AND STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	1 Months Ended		3 Months Ended		9 Months Ended
	May 31, 2022	Feb. 28, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Preferred stock, shares authorized			5,000,000		5,000,000		5,000,000
Preferred stock, par or stated value per share			$ 0.001		$ 0.001		$ 0.001
Preferred stock, shares issued			0		0		0
Preferred stock, shares outstanding			0		0		0
Proceeds from stock option exercise					$ 7,000	$ 65,000
Stock-based compensation					$ 5,941,000	3,630,000
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		6,000,000
Share-based compensation arrangement by share-based payment award, number of shares available for grant			2,058,280		2,058,280
Employees and Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Forfeiture factor rate					10%
Restricted Stock Units (RSUs) [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued					65,615
Stock Option Plan [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Closing price of common stock price per share			$ 12.07		$ 12.07
Unrecognized compensation expense related to unvested stock options granted under the plan			$ 1,830,000		$ 1,830,000
Expense expected to recognize over the weighted-average remaining vesting period					4 years 4 months 2 days
Stock-based compensation			241,000	$ 355,000	$ 771,000	1,376,000
Intrinsic value of options exercised					$ 794,000
Stock Option Plan [Member] | Employees and Consultant [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Weighted avg. remaining contractual life, options exercisable					10 years
Vesting term description					Vesting terms for options granted to employees during the three and nine months ended September 30, 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
Unvested RSUs [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Unrecognized compensation expense related to unvested stock options granted under the plan			5,755,000		$ 5,755,000
Expense expected to recognize over the weighted-average remaining vesting period					10 months 6 days
Stock-based compensation			1,691,000	1,340,000	$ 5,170,000	2,167,000
Subsidiary Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock-based compensation			$ 0	$ 2,000	0	$ 87,000
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock issued	36,851	20,298
Common stock withheld for payroll tax withholdings, shares	13,149	14,702
Common stock withheld for payroll tax withholdings, value	$ 99,000	$ 116,000
Common Stock [Member] | Options Held [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise of option, shares					3,275
Proceeds from stock option exercise					$ 7,000
Common Stock [Member] | Options Held [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise Price					$ 1.70
Common Stock [Member] | Options Held [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise Price					$ 3.95
Common Stock [Member] | Options Held [Member] | Consultants [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock issued					4,054
Cashless exercise of options, shares					15,995
Cashless exercise of options, price per shares					$ 7.07
Common stock withheld on cashless exercise					11,941
Common Stock [Member] | Restricted Stock Units (RSUs) [Member] | February 2019 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued					35,000
Common Stock [Member] | Restricted Stock Units (RSUs) [Member] | May 2019 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued					50,000
Common Stock [Member] | Restricted Stock Units (RSUs) [Member] | Director [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares isssued					35,693
Mark L. Baum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of common stock issued					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 common stock issued					29,395
Common stock withheld for payroll tax withholdings, shares		20,605
Number of shares isssued					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 common stock issued					24,077
Common stock withheld for payroll tax withholdings, shares		25,923
Number of shares isssued					50,000
Common stock withheld for payroll tax withholdings, value		$ 204,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	1 Months Ended				3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2021	Jul. 31, 2021	Dec. 31, 2019	Apr. 30, 2017	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Loss Contingencies [Line Items]
Purchase of intangible asset included in accounts payable and accrued expenses					$ 5,000,000		$ 5,000,000
Klarity License Agreement [Member]
Loss Contingencies [Line Items]
Milestone payment in cash					77,000	$ 44,000	199,000	114,000
Royalty expense					67,000	51,000	244,000	130,000
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% to 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	23,000	21,000
Royalty expense					9,000	7,000	24,000	21,000
Injectable Asset Purchase Agreement [Member] | Richard L. Lindstrom, M.D [Member]
Loss Contingencies [Line Items]
Royalty payment description			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
Initial milestone payment			$ 33,000
Presbyopia Asset Purchase Agreement [Member]
Loss Contingencies [Line Items]
Milestone payment in cash					0	0	0	0
Royalty expense					0	0	0	0
Milestone payment in cash					0	0	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
Asset Purchase, License and Related Agreements [Member]
Loss Contingencies [Line Items]
Royalty expense					185,000	285,000	695,000	778,000
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
Dexycu Agreement [Member]
Loss Contingencies [Line Items]
Commission revenues					1,044,000	900,000	$ 3,576,000	2,212,000
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% to 14% of net sales for products above and beyond the initial existing sales amounts
Commission expenses					$ 1,041,000	$ 953,000	$ 3,188,000	$ 2,766,000
Sales and Marketing Agreements [Member] | Minimum [Member]
Loss Contingencies [Line Items]
Commission payments percentage							10%
Sales and Marketing Agreements [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Commission payments percentage							14%

CONCENTRATIONS (Details Narrati

CONCENTRATIONS (Details Narrative)	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 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	52%	59%	66%	71%
Two Product Concentration Risk [Member] | Revenue Benchmark [Member] | Product Concentration Risk [Member]
Concentration Risk [Line Items]
Concentration risk percentage	34%	35%	33%	36%

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	1 Months Ended				9 Months Ended
	Oct. 31, 2022	Oct. 30, 2022	May 31, 2022	Feb. 28, 2022	Sep. 30, 2022
Common Stock [Member]
Subsequent Event [Line Items]
Number of common stock issued			36,851	20,298
Common Stock [Member] | Options Held [Member]
Subsequent Event [Line Items]
Exercise of option, shares					$ 3,275
Common Stock [Member] | Options Held [Member] | Minimum [Member]
Subsequent Event [Line Items]
Exercise price					$ 1.70
Common Stock [Member] | Options Held [Member] | Maximum [Member]
Subsequent Event [Line Items]
Exercise price					$ 3.95
Subsequent Event [Member] | Asset Purchase Agreement [Member]
Subsequent Event [Line Items]
Proceeds from related party		$ 6,000,000
Milestones receivable based on agreed revenues		$ 4,500,000
Subsequent Event [Member] | Warrant [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Cashless exercise of warrants to purchase to common stock	373,847
Warrants exercise price	$ 2.08
Subsequent Event [Member] | Options Held [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Exercise of option, shares	$ 31,000
Subsequent Event [Member] | Options Held [Member] | Common Stock [Member] | Minimum [Member]
Subsequent Event [Line Items]
Exercise price	$ 1.70
Subsequent Event [Member] | Options Held [Member] | Common Stock [Member] | Maximum [Member]
Subsequent Event [Line Items]
Exercise price	$ 8.40
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of common stock issued	31,000
Subsequent Event [Member] | Common Stock [Member] | Warrant [Member]
Subsequent Event [Line Items]
Number of common stock issued	306,347