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

SELECTED FINANCIAL STATEMENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2021

Accounts payable and accrued expenses consisted of the following (in thousands):

	December 31, 2021		December 31, 2020
Accounts payable:
Clinical and regulatory expenses	$	534	$	262
Professional fees		477		252
Selling expenses		932		395
Manufacturing cost		378		596
Other vendors		262		518
Total accounts payable		2,583		2,023
Accrued interest payable, related parties		91		41
Accrued interest payable		579		627
Accrued expenses:
Payroll expenses		1,097		1,053
Government rebates and other rebates		4,371		2,659
Due to equity method investee		—		545
Other accrued expenses		468		512
Total accrued expenses		5,936		4,769
Total accounts payable and accrued expenses	$	9,189	$	7,460

Other current liabilities consisted of the following (in thousands):

	As of December 31,
	2021		2020
Trade discount	$	3,000	$	2,000
Other current liabilities		1,404		699
Total other current liabilities	$	4,404	$	2,699

Other long-term liabilities consisted of the following (in thousands):

	As of December 31,
	2021		2020
Trade discount	$	23,148	$	24,453
Unearned revenue		10,000		10,000
Other long-term liabilities		25		17
Total other long-term liabilities	$	33,173	$	34,470