REVENUES (Tables)

9 Months Ended

Sep. 30, 2025

Revenue from Contract with Customer [Abstract]

The following table summarizes activity and ending balances of the Company’s variable consideration provisions in the condensed consolidated financial statements for the nine months ended September 30, 2025, and 2024:

SCHEDULE OF ACCRUALS AND ALLOWANCES

		Chargebacks			Government Rebates			Returns			Administrative Fees and Other Rebates			Co-Pay Assistance			Prompt Pay Discounts			Total
	Accruals for Chargebacks, Returns, and Other Allowances
	Chargebacks			Government Rebates			Returns			Administrative Fees and Other Rebates			Co-Pay Assistance			Prompt Pay Discounts			Total
Balance at December 31, 2023	$	2,810,000		$	3,585,000		$	771,000		$	24,069,000		$	971,000		$	1,101,000		$	33,307,000
Accruals/Adjustments		7,393,000			4,786,000			5,017,000			47,813,000			54,549,000			3,509,000			123,067,000
Credits Taken Against Reserve		(7,951,000	)		(831,000	)		(6,643,000	)		(44,679,000	)		(53,391,000	)		(2,928,000	)		(116,423,000	)
Balance at September 30, 2024	$	2,252,000		$	7,540,000		$	(855,000	)	$	27,203,000		$	2,129,000		$	1,682,000		$	39,951,000

Balance at December 31, 2024	$	960,000		$	12,360,000		$	1,449,000		$	32,873,000		$	9,612,000		$	2,377,000		$	59,631,000
Balance	$	960,000		$	12,360,000		$	1,449,000		$	32,873,000		$	9,612,000		$	2,377,000		$	59,631,000
Accruals/Adjustments		22,976,000			12,082,000			12,810,000			61,730,000			35,100,000			3,540,000			148,238,000
Credits Taken Against Reserve		(18,144,000	)		(9,977,000	)		(7,375,000	)		(75,765,000	)		(42,299,000	)		(4,444,000	)		(158,004,000	)
Balance at September 30, 2025	$	5,792,000		$	14,465,000		$	6,884,000		$	18,838,000		$	2,413,000		$	1,473,000		$	49,865,000
Balance	$	5,792,000		$	14,465,000		$	6,884,000		$	18,838,000		$	2,413,000		$	1,473,000		$	49,865,000

SCHEDULE OF DISAGGREGATED REVENUE

Revenue disaggregated by revenue source for the three and nine months ended September 30, 2025 and 2024 consisted of the following:

SCHEDULE OF DISAGGREGATED REVENUE

	2025		2024		2025		2024
	For the Three Months Ended				For the Nine Months Ended
	September 30,				September 30,
	2025		2024		2025		2024
Product sales, net	$	71,497,000	$	49,019,000	$	182,899,000	$	132,398,000
Other revenues		141,000		238,000		312,000		385,000
Total revenues	$	71,638,000	$	49,257,000	$	183,211,000	$	132,783,000

HARROW, INC. 10-Q