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, 2023

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,
	2023		2022		2023		2022
Endari®	$	10,477	$	4,261	$	16,992	$	7,309
Other		282		26	$	520		212
Revenues, net	$	10,759	$	4,287	$	17,512	$	7,521

Revenue Allowance and Accrual Activities

The following table summarizes the revenue allowance and accrual activities for the six months ended June 30, 2023 and June 30, 2022 (in thousands):


	Trade Discounts, Allowances and Chargebacks			Government Rebates and Other Incentives			Returns			Total
Balance as of December 31, 2022	$	1,358		$	3,718		$	415		$	5,491
Provision related to sales in the current year		1,213			2,095			262			3,570
Adjustments related to prior period sales		(213	)		136			—			(77	)
Credits and payments made		(1,463	)		(1,536	)		(360	)		(3,359	)
Balance as of June 30, 2023	$	895		$	4,413		$	317		$	5,625

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 to prior period sales		(56	)		13			728		$	685
Credits and payments made		(1,288	)		(1,055	)		(854	)	$	(3,197	)
Balance as of June 30, 2022	$	1,465		$	3,403		$	573		$	5,441

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 net revenues in the periods shown:


	Three Months Ended June 30,						Six Months Ended June 30,
	2023			2022			2023			2022
Customer A		15	%		50	%		17	%		31	%
Customer B		16	%		9	%		15	%		23	%
Customer C		9	%		10	%		8	%		12	%
Customer D		11	%		15	%		17	%		9	%
Customer E		21	%		0	%		16	%		7	%