---
schema_version: "secwatch.filing_event.v1"
accession: "0001213900-24-077411"
form_type: "8-K"
ticker: "EMMA"
cik: "0000822370"
company_name: "Emmaus Life Sciences, Inc."
filed_at: "2024-09-10T23:59:59+00:00"
generated_at: "2026-05-31T05:46:57.450753+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Revenue falls 55% to $7.9M, net loss $6.5M; auditor Baker Tilly declines reappointment

## Summary
- Net revenue for H1 2024 was $7.9M, down 55% from $17.5M in H1 2023, due to inventory shortages.
- Net loss of $6.5M ($0.10/sh) vs $5.0M ($0.10/sh) in prior year; operating loss $2.2M vs income $2.2M.
- Cash at June 30, 2024: $1.5M, down from $2.5M at Dec 31, 2023.
- CEO says full-year revenue unlikely to match 2023; generic L-Glutamine launch poses risk to Endari.
- Auditor Baker Tilly notified Sept 5, 2024 it will not stand for reappointment; no disagreements but prior reports include going concern note.

## SEC filing metadata
- accession: 0001213900-24-077411
- form_type: 8-K
- ticker: EMMA
- cik: 0000822370
- company_name: Emmaus Life Sciences, Inc.
- filed_at: 2024-09-10T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 2.02, 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/822370/000121390024077411/0001213900-24-077411-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/822370/000121390024077411/ea021395101-8k_emmaus.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-24-077411
- JSON: https://secwatch.observer/filing/0001213900-24-077411.json
- Plain text: https://secwatch.observer/filing/0001213900-24-077411.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.