Emmaus Life Sciences, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

REVENUES (Tables)

REVENUES (Tables)

9 Months Ended

Sep. 30, 2019

Revenue From Contract With Customer [Abstract]

Summary of revenues disaggregated by category

Revenues disaggregated by category were as follows (in thousands):

	Three Months Ended September 30, 2019				Nine Months Ended September 30,
	2019		2018		2019		2018
Endari®	$	5,994	$	4,803	$	16,960	$	7,863
Other		90	$	79		300		372
Revenues, net		6,084		4,882		17,260		8,235

Revenue Allowance and Accrual Activities

The following table summarizes the revenue allowance and accrual activities for the nine months ended September 30, 2019 (in thousands):

	Trade Discounts, Allowances and Chargebacks			Government Rebates and Other Incentives			Returns		Total
Balance as of December 31, 2018	$	303		$	1,880		$	181	$	2,364
Provision related to sales in the current year		1,039			2,368			190		3,597
Adjustments related prior period sales		(218	)		(1,082	)		—		(1,300	)
Credit and payments made		(866	)		(1,816	)		—		(2,682	)
Balance as of September 30, 2019	$	258		$	1,350		$	371	$	1,979

Summarizes revenues from each of our customers accounted for 10% or more of total revenues

The following table summarizes revenues attributable to each of our customers who accounted for 10% or more of our total revenues (as a percentage of total revenues):

	Three Months Ended September 30, 2019						Nine Months Ended September 30,
	2019			2018			2019			2018
AmerisourceBergen Specialty Group		62	%		90	%		60	%		88	%
McKesson Plasma and Biologics LLC		22	%		4	%		21	%		3	%