Harrow Health Inc 2026年季度报告

FORM 10-Q ☒QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the quarterly period ended June 30, 2026 or ☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from ___________ to _____________ Commission File Number: 001-35814 Harrow, Inc. (Exact name of registrant as specified in its charter) (615) 733-4730(Registrant’s telephone number, including area code) Securities registered pursuant to Section 12(b) of the Act: Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files). Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☒Non-accelerated filer☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by a check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes☐No☒ HARROW, INC. Table of Contents PagePart IFINANCIAL INFORMATION2Item 1.Financial Statements (unaudited)2Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations17Item 3.Quantitative and Qualitative Disclosures About Market Risk22Item 4.Controls and Procedures23Part IIOTHER INFORMATION24Item 1.Legal Proceedings24Item 1A.Risk Factors24Item 2.Unregistered Sales of Equity Securities and Use of Proceeds25Item 3.Defaults Upon Senior Securities25Item 4.Mine Safety Disclosures25Item 5.Other Information25Item 6.Exhibits25Signatures27 PART IFINANCIAL INFORMATION HARROW, INC.UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS HARROW, INC.UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS HARROW, INC.UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS HARROW, INC.NOTES TO THE UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTSFor the Three and Six Months Ended June 30, 2026 and 2025 NOTE 1. DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Company and Background Harrow, Inc. (together with its consolidated subsidiaries, unless the context indicates or otherwise requires, the “Company” or“Harrow”) is a leading eyecare pharmaceutical company engaged in the discovery, development, and commercialization of innovativeophthalmic pharmaceutical products for the U.S. market. Harrow helps U.S. eyecare professionals preserve the gift of sight by makingits comprehensive portfolio of prescription and non-prescription pharmaceutical products accessible and affordable to millions ofAmericans each year. The Company owns commercial rights to one of the largest portfolios of branded ophthalmic pharmaceuticalproducts in North America, all of which are marketed under its Harrow name. The Company also owns and operates ImprimisRx, oneof the nation’s leading ophthalmology-focused pharmaceutical-compounding businesses. Basis of Presentation The Company has prepared the accompanying unaudited condensed consolidated financial statements in accordance with accountingprinciples generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with therules and regulations of the U.S. Securities and Exchange Commission. Accordingly, they do not include all of the information andfootnotes required by GAAP for audited financial statements. In the opinion of management, all adjustments (consisting of onlynormal recurring adjustments) considered necessary for a fair presentation have been included. Operating results for the three and sixmonths ended June30, 2026 are not necessarily indicative of the results that may be expected for the year ending December31, 2026or for any other period. For further information, refer to the Company’s audited consolidated financial statements and notes theretoincluded in the Company’s Annual Report on Form 10-K for the year ended December31, 2025. The accompanying unaudited condensed consolidated financial statements include the accounts of the Company and its wholly ownedand