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

SELECTED FINANCIAL STATEMENT CAPTIONS - LIABILITIES (Tables)

6 Months Ended

Jun. 30, 2023

Accounts payable and accrued expenses consisted of the following at June 30, 2023 and December 31, 2022 (in thousands):


	June 30, 2023		December 31, 2022
Accounts payable:
Clinical and regulatory expenses	$	499	$	361
Professional fees		618		626
Selling expenses		1,210		1,363
Manufacturing costs		364		650
Non-employee director compensation		620		484
Other vendors		130		301
Total accounts payable		3,441		3,785
Accrued interest payable, related parties		525		144
Accrued interest payable		2,278		2,381
Accrued expenses:
Payroll expenses		1,868		1,263
Government rebates and other rebates		5,341		5,536
Due to customers		844		—
Other accrued expenses		903		440
Total accrued expenses		8,956		7,239
Total accounts payable and accrued expenses	$	15,200		13,549

Other current liabilities consisted of the following at June 30, 2023 and December 31, 2022 (in thousands):


	June 30, 2023		December 31, 2022
Trade discount	$	2,600	$	1,200
Unearned revenue (a)		10,000		10,000
Other current liabilities		1,394		1,717
Total other current liabilities	$	13,994	$	12,917

(a) Represents the fee payable to Telcon pursuant to the distributor agreement. See Note 3 for additional details.

Other long-term liabilities consisted of the following at June 30, 2023 and December 31, 2022 (in thousands):


	June 30, 2023		December 31, 2022
Trade discount	$	18,098	$	21,682
Other long-term liabilities		34		32
Total other long-term liabilities	$	18,132	$	21,714