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Harrow HROW Reclassification Of Deferred Commitment Fees From Prepaid Expenses Into Debt Issuance Costs

Reclassification Of Deferred Commitment Fees From Prepaid Expenses Into Debt Issuance Costs at other companies

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Other financials

Income statement

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Revenue$44.2M-7.6%
Gross profit$27.0M-16.3%
Operating income-$22.1M-96.6%
Net income-$27.6M-55.2%
EPS (diluted)-$0.74-48.0%

Balance sheet

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Cash & equivalents$94.6M+41.8%
Total debt$308.6M-32.9%
Total equity$28.7M-49.1%
Total assets$419.5M+15.2%

Cash flow

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Operating cash flow-$9.0M-146%
CapEx$194.0K+14.1%
Free cash flow-$9.2M-147%

Valuation

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Market cap$1.59B+38.4%
Enterprise value$1.81B+13.8%
P/S5.9×+0.5×

Profitability

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Gross margin74.1%-0.4pp
Operating margin7.3%+5.2pp
Net margin-19.8%+18.0pp
FCF margin5.7%+5.0pp

Returns & leverage

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Return on equity-50%+17.5pp
Debt / equity10.7×+2.6×
Current ratio2.5×+1.6×

Where this comes from

Reported directly by Harrow in its filing.

Tagged under the XBRL concept HROW:ReclassificationOfDeferredCommitmentFeesFromPrepaidExpensesIntoDebtIssuanceCosts.

The official record: Harrow’s 10-K, filed March 2, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Harrow's reclassification of deferred commitment fees from prepaid expenses into debt issuance costs?
Harrow (HROW) reported reclassification of deferred commitment fees from prepaid expenses into debt issuance costs of $82.75K in Q4 2024.
What does reclassification of deferred commitment fees from prepaid expenses into debt issuance costs mean?
This metric tracks the accounting adjustment where previously deferred commitment fees are moved from prepaid expenses into debt issuance costs. It signifies the formalization of financing arrangements and the subsequent amortization of these costs over the life of the debt instrument. This reclassification provides clarity on how the company capitalizes and expenses the costs associated with securing credit facilities.