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

LOSS PER SHARE (Tables)

6 Months Ended

Mar. 31, 2015

A summary of the net loss and shares used to compute net loss per share for the three months ended March 31, 2015 and 2014 is as follows:

	Three months ended March 31,
	2015		2014
Net loss for computation of basic net loss per share:
From continuing operations	$	(695,400)	$	(942,300)
From discontinued operations		(900)		300
Net loss	$	(696,300)	$	(942,000)
Basic net loss per share:
From continuing operations	$	(0.01)	$	(0.01)
From discontinued operations		0.00		0.00
Basic net loss per share	$	(0.01)	$	(0.01)
Net loss for computation of dilutive net loss per share:
From continuing operations	$	(695,400)	$	(942,300)
From discontinued operations		(900)		300
Net loss	$	(696,300)	$	(942,000)
Diluted net loss per share:
From continuing operations	$	(0.01)	$	(0.01)
From discontinued operations		0.00		0.00
Basic net loss per share	$	(0.01)	$	(0.01)

Basic weighted average shares outstanding		101,667,409		99,767,230
Dilutive common equivalent shares		-		-
Diluted weighted average common shares		101,667,409		99,767,230

Anti-dilutive common equivalent shares not included in the computation of dilutive net loss per share:
Convertible debt		1,892,742		-
Warrants		781,833		1,222,097
Options		12,645,994		12,049,594

A summary of the net loss and shares used to compute net loss per share for the six months ended March 31, 2015 and 2014 is as follows:

	Six months ended March 31,
	2015		2014
Net loss for computation of basic net loss per share:
From continuing operations	$	(1,596,100)	$	(803,700)
From discontinued operations		(1,800)		(3,300)
Net loss	$	(1,570,900)	$	(807,000)
Basic net loss per share:
From continuing operations	$	(0.02)	$	(0.01)
From discontinued operations		0.00		0.00
Basic net loss per share	$	(0.02)	$	(0.01)
Net loss for computation of dilutive net loss per share:
From continuing operations	$	(1,596,100)	$	(803,700)
From discontinued operations		(1,800)		(3,300)
Net loss	$	(1,570,900)	$	(807,000)
Diluted net loss per share:
From continuing operations	$	(0.02)	$	(0.01)
From discontinued operations		0.00		0.00
Basic net loss per share	$	(0.02)	$	(0.01)

Basic weighted average shares outstanding		101,667,409		97,532,356
Dilutive common equivalent shares		-		-
Diluted weighted average common shares		101,667,409		97,532,356

Anti-dilutive common equivalent shares not included in the computation of dilutive net loss per share:
Convertible debt		1,771,371		-
Warrants		871,027		1,630,016
Options		12,531,746		11,666,261