Can Harrow cover its short-term obligations?

Its current ratio is 2.48 — current assets exceed current liabilities.

Where does Harrow's balance sheet data come from?

Every line is extracted from Harrow's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.

Harrow HROW Balance Sheet Statement

Income Statement Balance Sheet Cash Flow Ratios Segments

Quarterly Annual TTM

YoY QoQ

Simplified Detailed

	Q1 '26	Q4 '25	Q3 '25	Q2 '25	Q1 '25
Cash and cash equivalents	$94.64M+41.8%	$72.93M+54.4%	$74.29M+2.3%	$52.96M-25.4%	$66.73M-2.6%
Accounts receivable, net	$101.26M+31.4%	$110.9M-4.7%	$77.6M+44.4%	$78.82M+51.6%	$77.06M+166%
Inventories	$16.5M+53.9%	$13.52M+26.4%	$12.83M+26.4%	$11.55M+22.6%	$10.72M-0.9%
Raw materials	$7.48M+46.3%	$6.96M+29.8%	$5.21M-1.8%	$5.83M+17.3%	$5.11M-6.5%
Work in process	$589K+290%	$1.04M+20.7%	$842K+378%	$793K+479%	$151K+7.9%
Finished goods	$8.43M+54.5%	$5.53M+23.4%	$6.78M+45.1%	$4.93M+14.1%	$5.45M+4.8%
Prepaid expenses and other current assets	$13.99M-7.0%	$14.41M-6.0%	$12.88M+21.8%	$11.55M+64.8%	$15.03M+54.7%
Total current assets	$226.38M+33.5%	$211.75M+11.7%	$177.6M+20.8%	$154.89M+11.1%	$169.54M+35.1%
Property and equipment, net	$3.13M-12.3%	$3.26M-12.7%	$3.38M-6.8%	$3.51M+6.8%	$3.57M+5.3%
Accumulated depreciation	-$45.31M-500%	$12.22M+11.0%	$12M+8.9%	$11.66M+9.3%	$11.33M+9.2%
Operating lease right-of-use assets	$7.59M+9,441,542,189%	$7.78M+9,728,749,900%	$0.08+2.9%	$0.08+22.6%	$0.08+21.6%
Goodwill	$332K0.0%	$332K0.0%	$332K0.0%	$332K0.0%	$332K0.0%
Intangible assets, net	$180.73M+0.1%	$174.85M-5.3%	$172.15M-8.9%	$176.37M+14.0%	$180.51M+14.9%
Equity method investments	——	——	——	——	——
Total assets	$419.54M+15.2%	$399.48M+2.7%	$363.07M+3.3%	$345.03M+12.5%	$364.16M+23.2%
Accounts payable	$26.13M-29.6%	$35.36M-8.8%	$18.99M-18.1%	$23.42M+16.0%	$37.1M+195%
Accrued expenses	$9.23M+21.4%	$10.43M+9.9%	$9.52M+8,879%	$6.82M+6,338%	$7.61M+7,075%
Deferred revenue	$149K+2.8%	$788K+1,691%	$345K+152%	$91K-63.3%	$145K+29.5%
Operating lease liabilities, current	$915K+49.8%	$887K+78.5%	$859K+69.4%	$782K+2.0%	$611K-23.1%
Income taxes payable	$2.56M—	——	——	——	——
Accrued interest	$1.22M-37.6%	$6.5M+156%	$1.06M-45.4%	$1.89M-4.4%	$1.96M-2.4%
Total current liabilities	$91.44M-51.1%	$96.3M+5.4%	$65.4M-31.2%	$248.88M+365%	$186.99M+348%
Deferred tax liabilities	——	$5.73M+47.0%	——	——	——
Long-term debt	$300M+16.8%	$250M-4.8%	$347.24M+50.5%	$250.62M+6.1%	$256.91M+5.5%
Operating lease liabilities, non-current	$7.67M-10.7%	$7.91M-10.1%	$8.14M-14.3%	$8.37M+27.9%	$8.58M+27.8%
Total liabilities	$391.19M+27.0%	$347.39M+8.7%	$316.41M+7.7%	$295.73M+19.0%	$308.07M+30.9%
Common stock	50M0.0%	50M0.0%	50M0.0%	50M0.0%	50M0.0%
Additional paid-in capital	$212.8M-5.7%	$208.93M-5.5%	$210.13M-2.8%	$213.79M+0.6%	$225.58M+8.5%
Retained earnings	-$184.13M-8.8%	-$156.52M-3.4%	-$163.15M-3.2%	-$164.17M-6.6%	-$169.17M-14.7%
Noncontrolling interests	-$355K0.0%	-$355K0.0%	-$355K0.0%	-$355K0.0%	-$355K0.0%
Total stockholders' equity	$28.71M-49.1%	$52.45M-24.7%	$47.02M-18.9%	$49.65M-15.2%	$56.45M-6.8%
Total liabilities and stockholders' equity	$419.54M+15.2%	$399.48M+2.7%	$363.07M+3.3%	$345.03M+12.5%	$364.16M+23.2%
Allowance for Doubtful Accounts	$651K+43.7%	$884K+113%	$854K+204%	$688K+193%	$453K—
Allowance for Doubtful Accounts Receivable (Current)	$651K+43.7%	$884K+113%	$854K+204%	$688K+193%	$453K—
Total Cash, Cash Equivalents, and Restricted Cash (Inclusive)	$94.64M+41.8%	$72.93M+54.4%	$74.29M+2.3%	$52.96M-25.4%	$66.73M-2.6%
Other current assets	$1.33M-61.6%	$2.13M-37.6%	$3.17M+118%	$2.85M+96.2%	$3.46M+60.7%
Deferred Tax Assets - Investments	——	——	——	——	——
Finite-Lived Intangible Assets - Expected Amortization Expense (Year One)	$15.74M-2.2%	$16.21M0.0%	$16.1M+1.0%	$16.1M+24.2%	$16.1M+24.2%
Finite Lived Intangible Assets - Gross	$226.37M+8.5%	$215.36M+3.0%	$208.74M-0.1%	$208.72M+21.3%	$208.59M+21.3%
Indefinite-Lived Research and Development Assets	——	$100K—	——	——	——
Net Investment in Lease	$7.59M-8.9%	$7.78M-9.0%	$7.97M-15.0%	$8.16M+20.5%	$8.34M+19.6%
Net Operating Loss Carryforwards	——	$37.12M+34.2%	——	——	——
Capitalized Software Costs Net	$1.05M—	$1.18M—	——	——	——
Intangible assets — net	$180.73M+0.1%	$174.85M-5.3%	$172.15M-8.9%	$176.37M+14.0%	$180.51M+14.9%
Other intangible assets—net	$181.05M+0.2%	$175.17M-5.3%	$172.46M-8.9%	$176.67M+14.1%	$180.77M+14.9%
Operating lease right-of-use assets	$7.59M-8.9%	$7.78M-9.0%	$7.97M-15.0%	$8.16M+20.5%	$8.34M+19.6%
Operating Lease Right-of-Use Assets in Other Assets	$7.59M-8.9%	$7.78M-9.0%	$7.97M-15.0%	$8.16M+20.5%	$8.34M+19.6%
Tax Credit Carryforward Valuation Allowance	——	$29.25M+66.1%	——	——	——
Accrued Manufacturing Costs	$9.23M+21.4%	$10.43M+9.9%	$9.52M+32.5%	$6.82M+19.3%	$7.61M+51.3%
Accounts payable and other current liabilities (Note 11)	$30.02M-23.3%	$41.96M+1.3%	$20.16M-20.2%	$25.41M+14.1%	$39.16M+159%
Accrued Rebates And Copay Assistance	$51.13M+64.1%	$42.24M+5.9%	$34.52M+38.6%	$32.15M+31.0%	$31.15M+50.6%
Compensation and benefits	$9.23M+21.4%	$10.43M+9.9%	$9.52M+32.5%	$6.82M+19.3%	$7.61M+51.3%
Contingent Consideration Liability (Non-Current)	——	$4.36M—	——	——	——
Debt Instrument - Effective Interest Rate	——	9.2%-1.5%	——	——	——
Debt Maturity - 2027	$300M+566%	$250M+455%	$21.62M-52.0%	$45.03M0.0%	$45.03M0.0%
Debt - Unamortized Discount (Premium) and Issuance Costs, Net	-$7.91M-38.8%	-$6.82M+2.3%	-$7.13M-6.5%	-$4.41M+42.9%	-$5.7M+33.7%
Other Secured Financings	——	$4.36M—	——	——	——
Total debt	$308.58M-32.9%	$258.79M-12.5%	$377.92M+44.7%	$453.59M+71.7%	$459.93M+69.4%
Unrecognized Tax Benefits - Impacting Effective Tax Rate	——	$307K-89.3%	——	——	——
Unrecognized Tax Benefits - Income Tax Penalties and Interest Accrued	——	$82K+18.8%	——	——	——
Common Stock Par Value Per Share	$0.000.0%	$0.000.0%	$0.000.0%	$0.000.0%	$0.000.0%
Common Stock Shares Issued	37.3M+4.5%	37.2M+4.5%	37M+4.0%	36.7M+3.5%	35.7M+0.8%
Common stock; $0.001 par value; 6,000 shares authorized; 3,755 and 3,751 shares issued and outstanding as of March 31, 2026 and December 31, 2025, respectively	$37K+5.7%	$37K+5.7%	$37K+5.7%	$36K+2.9%	$35K0.0%
Accounts Receivable After Allowance For Credit Loss And Contractual Adjustments	——	$27.03M+34.2%	——	——	——
Accounts Receivable Contractual Adjustments	——	$26.15M+32.5%	——	——	——
Allowance for doubtful accounts	$651K+43.7%	$884K+113%	$854K+204%	$688K+193%	$453K—
Asset Acquisition Consideration Transferred Other Costs	——	$4.09M—	——	——	——
Cash and cash equivalents, end of period	$94.64M+41.8%	$72.93M+54.4%	$74.29M+2.3%	$52.96M-25.4%	$66.73M-2.6%
Common stock, par value (in dollars per share)	$00.0%	$00.0%	$00.0%	$00.0%	$00.0%
Common stock, shares authorized (in shares)	$50M0.0%	$50M0.0%	$50M0.0%	$50M0.0%	$50M0.0%
Common stock, shares issued (in shares)	$37.27M+4.5%	$37.23M+4.5%	$37.03M+4.0%	$36.71M+3.5%	$35.65M+0.8%
Common Stock, Shares, Outstanding	$37.27M+4.5%	$37.23M+4.5%	$37.03M+4.0%	$36.71M+3.5%	$35.65M+0.8%
Debt Instrument, Unamortized Discount (Premium), Net	-$7.91M-38.8%	-$6.82M+2.3%	-$7.13M-6.5%	-$4.41M+42.9%	-$5.7M+33.7%
Deferred Tax Liabilities, Gross	——	$5.73M+47.0%	——	——	——
Deferred Tax Asset T Ax Credit Carry Forwards Depreciation And Amortization	——	$2.87M+63.7%	——	——	——
Deferred Tax Assets Accrued Bonus	——	$1.88M—	——	——	——
Deferred Tax Assets Accrued Chargebacks Returns	——	$2.04M+602%	——	——	——
Deferred Tax Assets Accrued Rebates	——	$1.45M+232%	——	——	——
Deferred Tax Assets Accrued Vacation	——	$455K+31.5%	——	——	——
Deferred Tax Assets Interest Expense Limitation Carryforwards	——	$4.77M+3.5%	——	——	——
Deferred Tax Assets Lease Liability	——	$2.23M-3.1%	——	——	——
Deferred Tax Assets, Net	——	$5.73M+47.0%	——	——	——
Deferred Tax Assets, Net of Valuation Allowance	——	$34.98M+62.6%	——	——	——
Deferred Tax Assets Obsolete Inventory Reserve	——	$431K+21.8%	——	——	——
Deferred Tax Assets, Operating Loss Carryforwards	——	$12.33M+404%	——	——	——
U.S. federal, state and foreign net operating loss, credit carryforwards and other carryforwards	——	$36.07M+30.4%	——	——	——
Deferred Tax Assets, Operating Loss Carryforwards, State and Local	——	$75.33M—	——	——	——
Deferred Tax Assets Other Accruals And Reserves	——	$336K-65.5%	——	——	——
Deferred Tax Assets Research Credit Carryforwards	——	$78K-86.5%	——	——	——
Deferred Tax Assets Stock Compensation	——	$1.31M-13.8%	——	——	——
R&D credit carryforward	——	$4.79M+111%	——	——	——
Deferred Tax Assets, Valuation Allowance	——	$29.25M+66.1%	——	——	——
Deferred Tax Liabilities Depreciation	——	$23K—	——	——	——
Prepaid expenses	——	$2.38M+34.1%	——	——	——
Deferred Tax Liabilities Rightofuse Assets	——	$1.98M-6.8%	——	——	——
Deferred Tax Liabilities Tax Accounting Method Change	——	$1.35M—	——	——	——
Total initial cost	——	——	——	——	——
Equity method investments (Note 11)	——	——	——	——	——
Finite-Lived Intangible Assets, Accumulated Amortization	-$45.31M-62.8%	-$40.18M-68.7%	-$36.33M-84.0%	-$32.06M-87.1%	-$27.83M-90.7%
Finite Lived Intangible Assets Amortization Expense After Year Four	$96.63M-5.3%	——	$102.84M-14.0%	$102.1M+6.4%	$102.01M+9.3%
2028	$16.41M-1.2%	$16.42M-2.9%	$16.61M-0.1%	$16.61M+21.6%	$16.61M+21.6%
2030	$15.74M-2.2%	$16.21M0.0%	$16.1M+1.0%	$16.1M+24.2%	$16.1M+24.2%
Remainder of 2026	$16.33M+28.8%	——	$3.48M-13.5%	$8.45M+65.8%	$12.68M+23.8%
2027	$19.37M+14.6%	$16.71M-1.1%	$16.9M+1.6%	$16.9M+23.8%	$16.9M+23.8%
2029	$16.24M+0.2%	$16.01M-3.6%	$16.21M-0.5%	$16.21M+21.8%	$16.21M+21.8%
Gross Carrying Amount	$226.37M+8.5%	$215.36M+3.0%	$208.74M-0.1%	$208.72M+21.3%	$208.59M+21.3%
Raw materials	$7.48M+46.3%	$6.96M+29.8%	$5.21M-1.8%	$5.83M+17.3%	$5.11M-6.5%
2030	$300M—	——	——	——	——
Long Term Notes Payable	$292.09M+160%	$243.18M+10.8%	$242.87M+30.5%	$38.48M-79.2%	$112.5M-38.9%
Noncontrolling interests in subsidiaries	-$355K0.0%	-$355K0.0%	-$355K0.0%	-$355K0.0%	-$355K0.0%
Operating Loss Carryforwards	——	$37.12M—	——	——	——
Other accrued liabilities	$106K0.0%	$106K0.0%	$106K—	$106K—	$106K—
Prefunded Assistance	$3.38M-36.6%	$3.34M-26.0%	$2.94M-34.9%	$2.94M—	$5.32M—
Prepaid Computer Software Licenses And Related Expenses	$1.22M+70.9%	$598K-21.8%	$573K-7.4%	$709K-25.5%	$716K—
Prepaid Insurance	$929K+29.0%	$2.19M+64.8%	$1.93M+17.4%	$224K-26.8%	$720K-6.0%
Prepaid Prescription Drug User Fees	$2.89M+18.5%	$4.33M+18.5%	——	$1.22M+6.2%	$2.43M—
Amount that if recognized, would affect the effective tax rate or regulatory liability	——	$307K-89.3%	——	——	——
Valuation Allowances And Reserves Balance	$67.65M+56.9%	$68.38M+14.7%	——	$45.66M+13.1%	$43.11M+43.8%
Remainder of Fiscal Year 2024	$16.33M-9.5%	——	$586K-88.7%	$11.77M+10.3%	$18.05M+13.5%
Remainder of Fiscal Year 2025	$16.33M+28.8%	——	$3.48M-13.5%	$8.45M+65.8%	$12.68M+23.8%

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Questions, answered.

Can Harrow cover its short-term obligations?: Its current ratio is 2.48 — current assets exceed current liabilities.
Where does Harrow's balance sheet data come from?: Every line is extracted from Harrow's SEC filings (10-K and 10-Q) and tagged in XBRL. Switch between quarterly, annual, and trailing-twelve-month views, or open any line for its full history and peer comparisons.