SEC Info - Emmaus Life Sciences, Inc. - ‘10-K’ for 12/31/22

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Emmaus Life Sciences, Inc. – ‘10-K’ for 12/31/22 – ‘EX-101.DEF’

On: Friday, 3/31/23, at 3:21pm ET · For: 12/31/22 · Accession #: 950170-23-11328 · File #: 1-35527

Previous ‘10-K’: ‘10-K/A’ on 7/1/22 for 12/31/21 · Latest ‘10-K’: This Filing · 25 References:

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/31/23  Emmaus Life Sciences, Inc.        10-K       12/31/22   88:18M                                    Donnelley … Solutions/FA

Annual Report — Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   4.70M 
 2: EX-10       Ex-10.42                                            HTML     29K 
 3: EX-10       Ex-10.43                                            HTML    399K 
 4: EX-19       Ex-19.1                                             HTML    120K 
 5: EX-23       Ex-23.1                                             HTML     23K 
 6: EX-31       Ex-31.1                                             HTML     26K 
 7: EX-31       Ex-31.2                                             HTML     27K 
 8: EX-32       Ex-32.1                                             HTML     24K 
14: R1          Document and Entity Information                     HTML     87K 
15: R2          Consolidated Balance Sheets                         HTML    136K 
16: R3          Consolidated Balance Sheets (Parenthetical)         HTML     39K 
17: R4          Consolidated Statements of Operations and           HTML    134K 
                Comprehensive Loss                                               
18: R5          Consolidated Statements of Changes in               HTML     65K 
                Stockholders' Deficit                                            
19: R6          Consolidated Statements of Cash Flows               HTML    139K 
20: R7          Description of Business                             HTML     32K 
21: R8          Summary of Significant Accounting Policies          HTML     88K 
22: R9          Revenues, Net                                       HTML    140K 
23: R10         Selected Financial Statement Assets                 HTML     98K 
24: R11         Investments                                         HTML    159K 
25: R12         Selected Financial Statement Liabilities            HTML    132K 
26: R13         Notes Payable                                       HTML    530K 
27: R14         Stockholders' Deficit                               HTML    225K 
28: R15         Income Taxes                                        HTML    166K 
29: R16         Leases                                              HTML     51K 
30: R17         Commitments and Contingencies                       HTML     32K 
31: R18         Related Party Transactions                          HTML    422K 
32: R19         Defined Contribution Plan                           HTML     28K 
33: R20         Subsequent Events                                   HTML     27K 
34: R21         Summary of Significant Accounting Policies          HTML    144K 
                (Policies)                                                       
35: R22         Revenues, Net (Tables)                              HTML    139K 
36: R23         Selected Financial Statement Assets (Tables)        HTML    101K 
37: R24         Investments (Tables)                                HTML    140K 
38: R25         Selected Financial Statement Liabilities (Tables)   HTML    129K 
39: R26         Notes Payable (Tables)                              HTML    532K 
40: R27         Stockholders' Deficit (Tables)                      HTML    229K 
41: R28         Income Taxes (Tables)                               HTML    160K 
42: R29         Leases (Tables)                                     HTML     41K 
43: R30         Related Party Transactions (Tables)                 HTML    416K 
44: R31         Description of Business (Details Narrative)         HTML     33K 
45: R32         Summary of Significant Accounting Policies          HTML     83K 
                (Details Narrative)                                              
46: R33         Revenues, Net (Details)                             HTML     31K 
47: R34         Revenues, Net (Details 1)                           HTML     41K 
48: R35         Revenues, Net (Details 2)                           HTML     35K 
49: R36         Revenues, Net (Details Narrative)                   HTML     33K 
50: R37         Selected Financial Statement Assets (Details)       HTML     32K 
51: R38         Selected Financial Statement Assets (Details 1)     HTML     31K 
52: R39         Selected Financial Statement Assets (Details 2)     HTML     39K 
53: R40         Selected Financial Statement Assets (Details        HTML     24K 
                Narrative)                                                       
54: R41         Investments (Details Narrative)                     HTML     74K 
55: R42         Investments (Details)                               HTML     37K 
56: R43         Investments (Details 1)                             HTML     48K 
57: R44         Investments (Details 2)                             HTML     93K 
58: R45         Selected Financial Statement Liabilities (Details)  HTML     52K 
59: R46         Selected Financial Statement Liabilities (Details   HTML     30K 
                1)                                                               
60: R47         Selected Financial Statement Liabilities (Details   HTML     30K 
                2)                                                               
61: R48         Selected Financial Statement Liabilities (Details   HTML     40K 
                Narrative)                                                       
62: R49         Notes Payable (Details)                             HTML    118K 
63: R50         Notes Payable (Details Narrative)                   HTML    155K 
64: R51         Notes Payable (Details 1)                           HTML     34K 
65: R52         Notes Payable (Details 2)                           HTML     36K 
66: R53         Notes Payable (Details 3)                           HTML     42K 
67: R54         Stockholders' Deficit (Details Narrative)           HTML    135K 
68: R55         Stockholders' Deficit (Details)                     HTML     34K 
69: R56         Stockholders' Deficit (Details 1)                   HTML     41K 
70: R57         Stockholders' Deficit (Details 2)                   HTML     38K 
71: R58         Stockholders' Deficit (Details 3)                   HTML     44K 
72: R59         Income Taxes (Details)                              HTML     32K 
73: R60         Income Taxes (Details 1)                            HTML     52K 
74: R61         Income Taxes (Details 2)                            HTML     29K 
75: R62         Income Taxes (Details Narrative)                    HTML     39K 
76: R63         Income Taxes (Details 3)                            HTML     39K 
77: R64         Leases (Details Narrative)                          HTML     44K 
78: R65         Leases (Details)                                    HTML     36K 
79: R66         Commitments and Contingencies (Details Narrative)   HTML     38K 
80: R67         Related Party Transactions (Details)                HTML    160K 
81: R68         Related Party Transactions (Details Narrative)      HTML     36K 
82: R69         Defined Contribution Plan (Details Narrative)       HTML     33K 
83: R70         Subsequent Events (Details)                         HTML     35K 
86: XML         IDEA XML File -- Filing Summary                      XML    162K 
84: XML         XBRL Instance -- emma-20221231_htm                   XML   4.84M 
85: EXCEL       IDEA Workbook of Financial Reports                  XLSX    180K 
12: EX-101.CAL  XBRL Calculations -- emma-20221231_cal               XML    227K 
11: EX-101.DEF  XBRL Definitions -- emma-20221231_def                XML    942K 
 9: EX-101.LAB  XBRL Labels -- emma-20221231_lab                     XML   1.81M 
10: EX-101.PRE  XBRL Presentations -- emma-20221231_pre              XML   1.34M 
13: EX-101.SCH  XBRL Schema -- emma-20221231                         XSD    249K 
87: JSON        XBRL Instance as JSON Data -- MetaLinks              535±   861K 
88: ZIP         XBRL Zipped Folder -- 0000950170-23-011328-xbrl      Zip    769K

‘EX-101.DEF’ — XBRL Definitions — emma-20221231_def

This Exhibit is an XBRL XML File.

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<link:loc xlink:type="locator" xlink:href="emma-20221231.xsd#emma_ConvertiblePromissoryNotesMember" xlink:label="emma_ConvertiblePromissoryNotesMember"/>

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<link:loc xlink:type="locator" xlink:href="emma-20221231.xsd#emma_SeniorSecuredDebenturesMember" xlink:label="emma_SeniorSecuredDebenturesMember"/>

<link:loc xlink:type="locator" xlink:href="emma-20221231.xsd#emma_ConvertiblePromissoryNoteMember" xlink:label="emma_ConvertiblePromissoryNoteMember"/>

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<link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/country/2022/country-2022.xsd#country_US" xlink:label="country_US"/>

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<link:definitionArc xlink:type="arc" order="2" xbrldt:closed="false" xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="emma_DescriptionOfBusinessLineItems" xlink:to="emma_OrphanDrugDesignationProvidesMarketExclusivityPeriodAfterMarketingApproval" priority="2" use="optional"/>

</link:definitionLink>

<link:definitionLink xlink:type="extended" xlink:role="http://www.emmausmedical.com/20221231/taxonomy/role/Role_DisclosureSUMMARYOFSIGNIFICANTACCOUNTINGPOLICIESDetailsNarrative">

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<link:loc xlink:type="locator" xlink:href="emma-20221231.xsd#emma_PurchaseAndSaleAgreementMember" xlink:label="emma_PurchaseAndSaleAgreementMember"/>

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