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

SELECTED FINANCIAL STATEMENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2023

Accounts payable and accrued expenses as of December 31, 2023 and 2022 consisted of the following (in thousands):


	December 31, 2023		December 31, 2022
Accounts payable:
Clinical and regulatory expenses	$	696	$	361
Professional fees		721		626
Selling expenses		1,498		1,363
Manufacturing costs		914		650
Non-employee director compensation		766		484
Other vendors		1,292		301
Total accounts payable		5,887		3,785
Accrued interest payable, related parties		542		144
Accrued interest payable		3,122		2,381
Accrued expenses:
Payroll expenses		1,270		1,263
Government rebates and other rebates		5,881		5,536
Due to customers		844		—
Other accrued expenses		179		440
Total accrued expenses		8,174		7,239
Total accounts payable and accrued expenses	$	17,725		13,549

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


	As of December 31
	2023		2022
Trade discount	$	3,000	$	1,200
Unearned revenue (a)		10,000		10,000
Other current liabilities		1,681		1,717
Total other current liabilities	$	14,681	$	12,917

(a) Refer Note 3 for information regarding to the unearned revenue.

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


	As of December 31
	2023		2022
Trade discount	$	17,324	$	21,682
Other long-term liabilities		39		32
Total other long-term liabilities	$	17,363	$	21,714