Emmaus Life Sciences, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
Notes Tables
Notes Details

LOSS PER SHARE (Details)

v3.8.0.1

LOSS PER SHARE (Details) - USD ($)	12 Months Ended
LOSS PER SHARE (Details) - USD ($)	Sep. 30, 2017	Sep. 30, 2016
Net Loss for computation of basic and diluted net loss per share:
Net loss	$ (7,112,800)	$ (5,940,900)
Basic and Diluted net loss per share:
Basic net loss per share (in dollars per share)	$ (2.52)	$ (9.26)
Basic and Diluted weighted average shares outstanding (in shares)	2,817,415	641,844
Convertible Debt [Member]
Anti-dilutive common equivalent shares not included in the computation of dilutive net loss per share:
Anti-dilutive common equivalent shares		1,441,344
Warrant [Member]
Anti-dilutive common equivalent shares not included in the computation of dilutive net loss per share:
Anti-dilutive common equivalent shares	957,198	3,484
Restricted Stock [Member]
Anti-dilutive common equivalent shares not included in the computation of dilutive net loss per share:
Anti-dilutive common equivalent shares	4,500
Stock Option [Member]
Anti-dilutive common equivalent shares not included in the computation of dilutive net loss per share:
Anti-dilutive common equivalent shares	359,704	74,588

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
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The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.

+ References

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-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
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-URI http://asc.fasb.org/extlink&oid=96947427&loc=d3e1377-109256

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

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