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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 3 Months Ended
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:

 

   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:

 

   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:

 

   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:

 

   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:

 

   Cost   Share of Equity   Net 
   Basis   Method Losses   Carrying value 
Common stock  $5,320,000   $(5,320,000)  $-