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, 2020

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,				Nine Months Ended September 30,
	2020		2019		2020		2019
Endari®	$	5,485	$	5,669	$	16,548	$	15,661
Other		116		91		367		299
Revenues, net	$	5,601	$	5,760	$	16,915	$	15,960

Revenue Allowance and Accrual Activities

The following table summarizes the revenue allowance and accrual activities for the nine months ended September 30, 2020 and 2019 (in thousands):

	Trade Discounts, Allowances and Chargebacks			Government Rebates and Other Incentives			Returns			Total
Balance as of December 31, 2019	$	228		$	1,354		$	315		$	1,897
Provision related to sales in the current year		2,106			2,917			180			5,203
Adjustments related prior period sales		15			(43	)		(65	)		(93	)
Credit and payments made		(2,144	)		(1,762	)		—			(3,906	)
Balance as of September 30, 2020	$	205		$	2,466		$	430		$	3,101

Balance as of December 31, 2018	$	84		$	798		$	99		$	981
Provision related to sales in the current year		1,039			2,368			190			3,597
Credit and payments made		(866	)		(1,816	)		—			(2,682	)
Balance as of September 30, 2019	$	257		$	1,350		$	289		$	1,896

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 that accounted for 10% or more of our total revenues (as a percentage of total revenues):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2020			2019			2020			2019
Customer A		49	%		62	%		53	%		60	%
Customer B		32	%		22	%		27	%		21	%