Document and Entity Information - USD ($) |
12 Months Ended | ||
|---|---|---|---|
Dec. 31, 2020 |
Jul. 31, 2021 |
Jun. 30, 2020 |
|
| Cover [Abstract] | |||
| Entity Registrant Name | Emmaus Life Sciences, Inc. | ||
| Entity Central Index Key | 0000822370 | ||
| Document Type | 10-K/A | ||
| Document Period End Date | Dec. 31, 2020 | ||
| Amendment Flag | true | ||
| Document Fiscal Period Focus | FY | ||
| Document Fiscal Year Focus | 2020 | ||
| Current Fiscal Year End Date | --12-31 | ||
| Entity File Number | 001-35527 | ||
| Entity Tax Identification Number | 87-0419387 | ||
| Entity Incorporation State Country Code | DE | ||
| Entity a Well-known Seasoned Issuer | No | ||
| Entity a Voluntary Filer | No | ||
| Entity Current Reporting Status | No | ||
| Entity Interactive Data Current | No | ||
| Entity Filer Category | Non-accelerated Filer | ||
| Entity Small Business | true | ||
| Entity Emerging Growth Company | false | ||
| ICFR Auditor Attestation Flag | false | ||
| Entity Shell Company | false | ||
| Entity Address, Address Line One | 21250 Hawthorne Boulevard | ||
| Entity Address, Address Line Two | Suite 800 | ||
| Entity Address, City or Town | Torrance | ||
| Entity Address, State or Province | CA | ||
| Entity Address, Postal Zip Code | 90503 | ||
| City Area Code | 310 | ||
| Local Phone Number | 214‑0065 | ||
| Document Annual Report | true | ||
| Document Transition Report | false | ||
| Entity Common Stock, Shares Outstanding | 49,311,864 | ||
| Entity Public Float | $ 58,283,977 | ||
| Amendment Description | Emmaus Life Sciences, Inc. (“we,” “our,” “us,” “Emmaus” or the “company”) is filing this Form 10-K/A to amend the company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2020, filed with the Securities and Exchange Commission (the “SEC”) on May 4, 2021 (the “Original Report”). The Original Report contained a qualified audit report of Baker Tilly US, LLP (“Baker Tilly”), our independent registered public accounting firm, on our financial statements as of and for the fiscal year ended December 31, 2020 (the “2020 Financial Statements”). As indicated in its report, Baker Tilly was unable to obtain audited financial statements supporting the company's equity in losses of EJ Holdings, Inc., or EJ Holdings, a privately held foreign affiliate, included in the company’s reported net income of $1,100,000 and comprehensive income of $2,316,000 for the year ended December 31, 2020; nor were they able to satisfy themselves as to the equity in losses of the foreign affiliate by other auditing procedures. In light of Baker Tilly’s qualified report, we determined that the 2020 Financial Statements did not meet the requirements of Regulation S-X, Article 2, governing financial statements filed as part of annual reports under the Securities Exchange Act of 1934, as amended, and undertook to arrange for Baker Tilly to audit the financial statements of the foreign affiliate to the extent necessary to enable Baker Tilly to render an unqualified audit report on the 2020 Financial Statements. This Form 10-K/A contains in Part IV, Item 15 restated 2020 Financial Statements and Notes thereto reflecting changes resulting from Baker Tilly’s audit of our equity in losses of EJ Holdings; specifically, increases of $254,000 in our net income, $7,000 in other comprehensive income, $261,000 in equity method investment, and $0.01 earnings per share and a decrease in $61,000 in deferred tax asset offset by an increase of valuation allowance from that reported in the Original Report. Also included in Part IV, Item 15 of this Form 10-K/A is a currently dated, unqualified audit report of Baker Tilly on the restated 2020 Financial Statements. This Form 10-K/A also amends the following Items in the Original Report listed below as they relate to the changes reflected in the restated 2020 Financial Statements and the qualified nature of the audit report contained in the Original Report and restates in its entirety the Original Report: Part I, Item 1A. Risk Factors Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations This Form 10-K/A also includes an added Exhibit 4.20 and currently dated certifications of our Chief Executive Officer and Principal Financial Officer under the Sarbanes Oxley Act of 2002 as Exhibits 31.1, 31.2 and 32.1 and the currently dated Consent of Baker Tilly as Exhibit 23.1. Except as described above, this Form 10-K/A does not amend, update, or change any Items or disclosures in the Original Report and, as such, speaks only as of the date the Original Report was filed. Except as described above, we have not undertaken herein to amend, supplement or update any information contained in the Original Report to reflect any subsequent events. |