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

SELECTED FINANCIAL STATEMENT - LIABILITIES (Tables)

9 Months Ended

Sep. 30, 2024

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


	September 30, 2024		December 31, 2023
Accounts payable:
Clinical and regulatory expenses	$	677	$	696
Professional fees		975		721
Selling expenses		2,477		1,498
Manufacturing costs		837		914
Non-employee director compensation		945		766
Other vendors		578		518
Total accounts payable		6,489		5,113
Accrued interest payable, related parties		823		542
Accrued interest payable		3,531		3,122
Accrued expenses:
Payroll expenses		599		1,270
Government rebates and other rebates		7,010		5,881
Due to customers		—		844
Other accrued expenses		255		179
Total accrued expenses		7,864		8,174
Total accounts payable and accrued expenses	$	18,707		16,951

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


	September 30, 2024		December 31, 2023
Trade discount	$	4,500	$	3,000
Due to Telcon (a)		10,000		10,000
Other current liabilities		1,150		1,681
Total other current liabilities	$	15,650	$	14,681

(a) Refer to Note 3 for information regarding to due to Telcon.

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


	September 30, 2024		December 31, 2023
Trade discount	$	13,627	$	17,324
Other long-term liabilities		49		39
Total other long-term liabilities	$	13,676	$	17,363