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

Quarterly report pursuant to Section 13 or 15(d)

REVENUES (Tables)

REVENUES (Tables)

6 Months Ended

Jun. 30, 2022

Revenue From Contract With Customer [Abstract]

Summary of revenues disaggregated by category

Revenues disaggregated by category were as follows (in thousands):

	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
Endari®	$	4,261	$	6,445	$	7,309	$	11,596
Other		26		44	$	212		228
Revenues, net	$	4,287	$	6,489	$	7,521	$	11,824

Revenue Allowance and Accrual Activities

The following table summarizes the revenue allowance and accrual activities for the six months ended June 30, 2022 and June 30, 2021 (in thousands):

	Trade Discounts, Allowances and Chargebacks			Government Rebates and Other Incentives			Returns			Total
Balance as of December 31, 2021	$	1,480		$	3,134		$	540		$	5,154
Provision related to sales in the current year		1,329			1,311			159			2,799
Adjustments related prior period sales		(56	)		13			728			685
Credit and payments made		(1,288	)		(1,055	)		(854	)		(3,197	)
Balance as of June 30, 2022	$	1,465		$	3,403		$	573		$	5,441

Balance as of December 31, 2020	$	134		$	2,119		$	473		$	2,726
Provision related to sales in the current year		1,417			1,870			127			3,414
Adjustments related prior period sales		12			5			(59	)		(42	)
Credit and payments made		(581	)		(1,657	)		(20	)		(2,258	)
Balance as of June 30, 2021	$	982		$	2,337		$	521		$	3,840

Summarizes revenues from each of our customers accounted for 10% or more of net revenues

The following table summarizes revenues attributable to each of our customers that accounted for 10% or more of our total revenues (as a percentage of net revenues):

	Three Months Ended June 30,						Six Months Ended June 30,
	2022			2021			2022			2021
Customer A		50	%		48	%		31	%		54	%
Customer B		9	%		36	%		23	%		28	%
Customer C		10	%		8	%		12	%		8	%
Customer D		15	%		0	%		9	%		0	%