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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 3 Months Ended
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Mar. 31, 2022
SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE | The following table shows the computation of basic net (loss) income per share of common stock for the three months ended March 31, 2022 and 2021: SCHEDULE OF BASIC AND DILUTED EARNINGS PER COMMON SHARE
|  | 2022 |  |  | 2021 |
|  | For the Three Months Ended |
|  | March 31, |
|  | 2022 |  |  | 2021 |
Numerator – net (loss) income attributable to Harrow Health, Inc. common stockholders |  | $ | (2,438,000 | ) |  | $ | 217,000 |
Denominator - weighted average number of shares outstanding, basic |  |  | 27,226,819 |  |  |  | 26,019,255 |
Net (loss) income per share, basic |  | $ | (0.09 | ) |  | $ | 0.01 |
SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES | For the three months ended March 31, 2021, the Company had net income. As a result, the Company computed diluted net income per share using the weighted-average number of common shares and dilutive common equivalent shares outstanding during the period. Diluted common equivalent shares for the three months ended March 31, 2021, consisted of the following: SCHEDULE OF DILUTED COMMON EQUIVALENT SHARES
|  | For the Three Months Ended |
|  | March 31, 2021 |
Diluted shares related to: |  |  |  |
Warrants |  |  | 576,275 |
Stock options |  |  | 885,092 |
Dilutive common equivalent shares |  |  | 1,461,367 |
SCHEDULE OF DILUTED NET INCOME LOSS PER SHARES | The following table shows the computation of diluted net (loss) income per share of common stock for the three months ended March 31, 2022 and 2021: SCHEDULE OF DILUTED NET INCOME LOSS PER SHARES
|  | 2022 |  |  | 2021 |
|  | For the Three Months Ended |
|  | March 31, |
|  | 2022 |  |  | 2021 |
Numerator – net (loss) income attributable to Harrow Health, Inc. |  | $ | (2,438,000 | ) |  | $ | 217,000 |
Denominator – weighted average number of shares outstanding, basic |  |  | 27,226,819 |  |  |  | 26,019,255 |
Dilutive common equivalent shares |  |  | - |  |  |  | 1,461,367 |
Number of shares used for diluted earnings per share computation |  |  | 27,226,819 |  |  |  | 27,480,622 |
Net (loss) income per share, diluted |  | $ | (0.09 | ) |  | $ | 0.01 |
Melt Pharmaceuticals, Inc. [Member] |
SCHEDULE OF INVESTMENT | The following table summarizes the Company’s investments in Melt as of March 31, 2022: SCHEDULE OF INVESTMENT
|  | Cost |  |  | Share of Equity |  |  | Paid-in-Kind |  |  | In-substance Capital |  |  | Net |
|  | Basis |  |  | Method Losses |  |  | Interest |  |  | Contributions |  |  | Carrying value |
Common stock |  | $ | 5,810,000 |  |  | $ | (5,810,000 | ) |  | $ | - |  |  | $ |  |  |  | $ |  |
Loan |  |  | 13,500,000 |  |  |  | (5,253,000 | ) |  |  | 1,021,000 |  |  |  | (1,021,000 | ) |  |  | 8,247,000 |
|  | $ | 19,310,000 |  |  | $ | (11,063,000 | ) |  | $ | 1,021,000 |  |  | $ | (1,021,000 | ) |  | $ | 8,247,000 |
Surface Ophthalmics, Inc. [Member] |
SCHEDULE OF INVESTMENT | The following table summarizes the Company’s investment in Surface as of March 31, 2022: SCHEDULE OF INVESTMENT
|  | Cost |  |  | Share of Equity |  |  | Net |
|  | Basis |  |  | Method Losses |  |  | Carrying value |
Common stock |  | $ | 5,320,000 |  |  | $ | (5,320,000 | ) |  | $ | - |

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