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

SELECTED FINANCIAL STATEMENT CAPTIONS - LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2022

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

	September 30, 2022		December 31, 2021
Accounts payable:
Clinical and regulatory expenses	$	444	$	534
Professional fees		579		477
Selling expenses		1,138		932
Manufacturing costs		532		378
Non-employee board member compensation		401		136
Other vendors		313		262
Total accounts payable		3,407		2,719
Accrued interest payable, related parties		325		91
Accrued interest payable		1,673		579
Accrued expenses:
Payroll expenses		1,196		1,097
Government rebates and other rebates		4,157		4,371
Other accrued expenses		376		332
Total accrued expenses		5,729		5,800
Total accounts payable and accrued expenses	$	11,134		9,189

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

	September 30, 2022		December 31, 2021
Trade discount	$	1,200	$	3,000
Other current liabilities		1,070		1,404
Total other current liabilities	$	2,270	$	4,404

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

	September 30, 2022		December 31, 2021
Trade discount	$	22,095	$	23,148
Unearned revenue		10,000		10,000
Other long-term liabilities		27		25
Total other long-term liabilities	$	32,122	$	33,173