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

SELECTED FINANCIAL STATEMENT - LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2024

Accounts payable and accrued expenses consisted of the following at June 30, 2024 and December 31, 2023 (in thousands):


	June 30, 2024		December 31, 2023
Accounts payable:
Clinical and regulatory expenses	$	749	$	696
Professional fees		874		721
Selling expenses		2,253		1,498
Manufacturing costs		737		914
Non-employee director compensation		912		766
Other vendors		1,689		1,292
Total accounts payable		7,214		5,887
Accrued interest payable, related parties		705		542
Accrued interest payable		2,838		3,122
Accrued expenses:
Payroll expenses		1,141		1,270
Government rebates and other rebates		6,938		5,881
Due to customers		—		844
Other accrued expenses		84		179
Total accrued expenses		8,163		8,174
Total accounts payable and accrued expenses	$	18,920		17,725

Other current liabilities consisted of the following at June 30, 2024 and December 31, 2023 (in thousands):


	June 30, 2024		December 31, 2023
Trade discount	$	3,000	$	3,000
Unearned revenue (a)		10,000		10,000
Other current liabilities		1,353		1,681
Total other current liabilities	$	14,353	$	14,681

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

Other long-term liabilities consisted of the following at June 30, 2024 and December 31, 2023 (in thousands):


	June 30, 2024		December 31, 2023
Trade discount	$	15,327	$	17,324
Other long-term liabilities		43		39
Total other long-term liabilities	$	15,370	$	17,363