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

SELECTED FINANCIAL STATEMENT CAPTIONS - LIABILITIES (Tables)

3 Months Ended

Mar. 31, 2022

Accounts payable and accrued expenses consisted of the following at March 31, 2022 and December 31, 2021 (in thousands):

	March 31, 2022		December 31, 2021
Accounts payable:
Clinical and regulatory expenses	$	699	$	534
Professional fees		817		477
Selling expenses		671		932
Manufacturing costs		283		378
Board member compensation		283		136
Other vendors		120		262
Total accounts payable		2,873		2,719
Accrued interest payable, related parties		142		91
Accrued interest payable		618		579
Accrued expenses:
Payroll expenses		877		1,097
Government rebates and other rebates		4,461		4,371
Other accrued expenses		747		332
Total accrued expenses		6,085		5,800
Total accounts payable and accrued expenses	$	9,718	$	9,189

Other current liabilities consisted of the following at March 31, 2022 and December 31, 2021 (in thousands):

	March 31, 2022		December 31, 2021
Trade discount	$	1,600	$	3,000
Other current liabilities		1,222		1,404
Total other current liabilities	$	2,822	$	4,404

Other long-term liabilities consisted of the following at March 31, 2022 and December 31, 2021 (in thousands):

	March 31, 2022		December 31, 2021
Trade discount	$	21,480	$	23,148
Unearned revenue		10,000		10,000
Other long-term liabilities		27		25
Total other long-term liabilities	$	31,507	$	33,173