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

SELECTED FINANCIAL STATEMENT LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2022

Accounts payable and accrued expenses as of December 31, 2022 and 2021 consisted of the following (in thousands):


	December 31, 2022		December 31, 2021
Accounts payable:
Clinical and regulatory expenses	$	361	$	534
Professional fees		626		477
Selling expenses		1,363		932
Manufacturing costs		650		378
Non-employee board member compensation		484		136
Other vendors		301		262
Total accounts payable		3,785		2,719
Accrued interest payable, related parties		144		91
Accrued interest payable		2,381		579
Accrued expenses:
Payroll expenses		1,263		1,097
Government rebates and other rebates		5,536		4,371
Other accrued expenses		440		332
Total accrued expenses		7,239		5,800
Total accounts payable and accrued expenses	$	13,549	$	9,189

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


	As of December 31
	2022		2021
Trade discount	$	1,200	$	3,000
Unearned revenue		10,000		—
Other current liabilities		1,717		1,404
Total other current liabilities	$	12,917	$	4,404

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


	As of December 31
	2022		2021
Trade discount	$	21,682	$	23,148
Unearned revenue		—		10,000
Other long-term liabilities		32		25
Total other long-term liabilities	$	21,714	$	33,173