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

SELECTED FINANCIAL STATEMENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Inventories consisted of the following (in thousand):


	As of December 31
	2022			2021
Raw materials and components	$	1,393		$	1,439
Work-in-process		513			115
Finished goods		5,428			6,228
Inventory reserve		(4,955	)		(3,390	)
Total inventories, net	$	2,379		$	4,392

Prepaid expenses and other current assets consisted of the following (in thousands):


	As of December 31
	2022		2021
Prepaid insurance	$	598	$	660
Prepaid expenses		467		326
Other current assets		449		394
Total prepaid expenses and other current assets	$	1,514	$	1,380

Property and equipment consisted of the following (in thousands):


	As of December 31
	2022			2021
Equipment	$	367		$	342
Leasehold improvements		39			39
Furniture and fixtures		99			103
Construction-in-progress		—			57
Total property and equipment		505			541
Less: accumulated depreciation		(430	)		(394	)
Total property and equipment, net	$	75		$	147