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

SELECTED FINANCIAL STATEMENT CAPTIONS - LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2022

Accounts payable and accrued expenses consisted of the following at June 30, 2022 and December 31, 2021 (in thousands):

	June 30, 2022		December 31, 2021
Accounts payable:
Clinical and regulatory expenses	$	537	$	534
Professional fees		615		477
Selling expenses		1,001		932
Manufacturing costs		245		378
Non-employee board member compensation		417		136
Other vendors		192		262
Total accounts payable		3,007		2,719
Accrued interest payable, related parties		227		91
Accrued interest payable		1,288		579
Accrued expenses:
Payroll expenses		1,303		1,097
Government rebates and other rebates		4,520		4,371
Other accrued expenses		373		332
Total accrued expenses		6,196		5,800
Total accounts payable and accrued expenses	$	10,718		9,189

Other current liabilities consisted of the following at June 30, 2022 and December 31, 2021 (in thousands):

	June 30, 2022		December 31, 2021
Trade discount	$	1,600	$	3,000
Other current liabilities		1,191		1,404
Total other current liabilities	$	2,791	$	4,404

Other long-term liabilities consisted of the following at June 30, 2022 and December 31, 2021 (in thousands):

	June 30, 2022		December 31, 2021
Trade discount	$	21,666	$	23,148
Unearned revenue		10,000		10,000
Other long-term liabilities		28		25
Total other long-term liabilities	$	31,694	$	33,173