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)

3 Months Ended

Mar. 31, 2021

Revenue From Contract With Customer [Abstract]

Summary of revenues disaggregated by category

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

	Three Months Ended March 31,
	2021		2020
Endari®	$	5,176	$	6,714
Other		159		240
Revenues, net	$	5,335	$	6,954

Revenue Allowance and Accrual Activities

The following table summarizes the revenue allowance and accrual activities for the three months ended March 31, 2021 and March 31, 2020 (in thousands):

	Trade Discounts, Allowances and Chargebacks			Government Rebates and Other Incentives			Returns			Total
Balance as of December 31, 2020	$	134		$	2,119		$	473		$	2,726
Provision related to sales in the current year		575			864			57			1,496
Adjustments related prior period sales		14			2			(37	)		(21	)
Credit and payments made		(281	)		(792	)		—			(1,073	)
Balance as of March 31, 2021	$	442		$	2,193		$	493		$	3,128

Balance as of December 31, 2019	$	228		$	1,354		$	315		$	1,897
Provision related to sales in the current year		942			1,122			71			2,135
Adjustments related prior period sales		16			(44	)		(22	)		(50	)
Credit and payments made		(794	)		(709	)		—			(1,503	)
Balance as of March 31, 2020	$	392		$	1,723		$	364		$	2,479

Summarizes revenues from each of our customers accounted for 10% or more of net 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 net revenues):

	Three Months Ended March 31,
	2021			2020
Customer A		63	%		54	%
Customer B		17	%		27	%