---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-23-008708"
form_type: "8-K"
ticker: "HROW"
cik: "0001360214"
company_name: "HARROW, INC."
filed_at: "2023-03-23T23:59:59+00:00"
generated_at: "2026-06-17T17:49:14.724928+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Harrow reports FY22 revenue $88.6M (+22% YoY), core net income positive; guides FY23 rev $135-143M, adj EBITDA $44-50M

## Summary
- Full-year 2022 revenues $88.6M, up 22% from $72.5M; core net income $1.5M vs loss of $4.4M in 2021.
- Q4 2022 core EPS $0.07 diluted, vs loss ($0.12) in Q4 2021; GAAP net income $1.1M.
- Reaffirms 2023 guidance: net revenues $135M-$143M, Adjusted EBITDA $44M-$50M.
- FDA-approved IHEEZO received permanent J-Code and pass-through reimbursement; launch expected May 2023.
- Sold non-ophthalmology assets; acquired U.S. rights to five branded ophthalmic products.

## SEC filing metadata
- accession: 0001493152-23-008708
- form_type: 8-K
- ticker: HROW
- cik: 0001360214
- company_name: HARROW, INC.
- filed_at: 2023-03-23T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1360214/000149315223008708/0001493152-23-008708-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1360214/000149315223008708/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-008708
- JSON: https://secwatch.observer/filing/0001493152-23-008708.json
- Plain text: https://secwatch.observer/filing/0001493152-23-008708.txt

## Key facts
- Earnings Releases
  HARROW, INC. reported the year ended December 31, 2022 results: revenue $88,595,000, net income $(14,086,000), EPS (0.51).
  - Period: the year ended December 31, 2022
  - Revenue: $88,595,000
  - Net income: $(14,086,000)
  - EPS: (0.51)
  - Result: reported results
  source text: Fourth quarter and year-end 2022 figures of merit: For the Three Months Ended December 31, For the Years Ended December 31, 2022 2021 2022 2021 Net revenues $ 20,329,000 $ 20,188,000 $ 88,595,000 $ 72,476,000 Gross margin 71 % 75 % 71 % 75 % Core gross margin (1) 71 % 75 % 73 % 75 % Net income (loss) 1,055,000 (7,418,000 ) (14,086,000 ) (18,479,000 ) Core net income (loss) (1) 2,104,000 (3,525,000 ) 1,540,000 (4,353,000 ) Adjusted EBITDA (1)(2) 1,089,000 (1,482,000 ) 13,017,000 11,378,000 Basic and diluted net income (loss) per share 0.04 (0.27 ) (0.51 ) (0.69 )
  evidence_url: https://www.sec.gov/Archives/edgar/data/1360214/000149315223008708/0001493152-23-008708-index.htm
- Earnings Releases
  HARROW, INC. reported the three months ended December 31, 2022 results: revenue $20,329,000, net income $1,055,000, EPS 0.04.
  - Period: the three months ended December 31, 2022
  - Revenue: $20,329,000
  - Net income: $1,055,000
  - EPS: 0.04
  - Result: reported results
  source text: Fourth quarter and year-end 2022 figures of merit: For the Three Months Ended December 31, For the Years Ended December 31, 2022 2021 2022 2021 Net revenues $ 20,329,000 $ 20,188,000 $ 88,595,000 $ 72,476,000 Gross margin 71 % 75 % 71 % 75 % Core gross margin (1) 71 % 75 % 73 % 75 % Net income (loss) 1,055,000 (7,418,000 ) (14,086,000 ) (18,479,000 ) Core net income (loss) (1) 2,104,000 (3,525,000 ) 1,540,000 (4,353,000 ) Adjusted EBITDA (1)(2) 1,089,000 (1,482,000 ) 13,017,000 11,378,000 Basic and diluted net income (loss) per share 0.04 (0.27 ) (0.51 ) (0.69 )
  evidence_url: https://www.sec.gov/Archives/edgar/data/1360214/000149315223008708/0001493152-23-008708-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.