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

Annual report pursuant to Section 13 and 15(d)

REVENUES, NET (Tables)

REVENUES, NET (Tables)

12 Months Ended

Dec. 31, 2022

Revenue From Contract With Customer [Abstract]

Revenues, net by category were as follows (in thousands):


	Years ended December 31,
	2022		2021
Endari®	$	17,854	$	20,117
Other		536		493
Revenues, net		18,390		20,610

Revenue Allowance and Accrual Activities

The following table summarizes the revenue allowance and accrual activities for the years ended December 31, 2022, and 2021 (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		3,065			3,845			234			7,144
Adjustments related to prior period sales		13			226			(148	)		92
Credit and payments made		(1,731	)		(3,057	)		(20	)		(4,808	)
Balance as of December 31, 2021		1,481			3,133			539			5,153
Provision related to sales in the current year		2,672			2,857			1,416			6,945
Adjustments related to prior period sales		(56	)		18			537			499
Credit and payments made		(2,739	)		(2,290	)		(2,077	)		(7,106	)
Balance as of December 31, 2022	$	1,358		$	3,718		$	415		$	5,491

Summarizes revenue attributable to each of the customers that accounted for 10% or more of net revenues

The following table summarizes revenue attributable to each of the customers that accounted for 10% or more of net revenues in either of the period shown:


	Years Ended December 31,
	2022			2021
Customer A		25	%		50	%
Customer B		27	%		29	%
Customer C		14	%		10	%
Customer D		13	%		—