v3.21.2

Condensed Consolidated Balance Sheets (Unaudited) - USD ($)	Jun. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 63,599,000	$ 37,598,000
Short-term investments	52,381,000	96,190,000
Trade accounts receivable, net	12,295,000	6,875,000
Inventory	12,299,000	8,353,000
Prepaid expenses and other current assets	4,014,000	3,196,000
Total current assets	144,588,000	152,212,000
Property and equipment, net	6,697,000	6,707,000
Other assets	211,000	232,000
Total assets	151,496,000	159,151,000
Current liabilities:
Accounts payable	5,185,000	3,117,000
Other accrued liabilities	19,965,000	15,895,000
Accrued trade discounts and rebates	6,799,000	5,984,000
Accrued returns reserve	3,301,000	2,889,000
Other current liabilities	214,000	322,000
Total current liabilities	35,464,000	28,207,000
Long-term debt, net of unamortized debt issuance costs	87,478,000	87,021,000
Deferred rent	6,769,000	6,629,000
Other liabilities	1,897,000	3,533,000
Total liabilities	131,608,000	125,390,000
Commitments and Contingencies (Note 9)
Stockholders’ Equity:
Preferred stock—par value $0.0001, 10,000,000 shares authorized and no shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	0	0
Common stock—par value $0.0001, 150,000,000 shares authorized as of June 30, 2021 and December 31, 2020, respectively; 66,497,370 and 59,611,202 shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	7,000	6,000
Additional paid in capital	403,212,000	371,134,000
Accumulated deficit	(383,311,000)	(337,385,000)
Accumulated other comprehensive income (loss)	(20,000)	6,000
Total stockholders’ equity	19,888,000	33,761,000
Total liabilities and stockholders’ equity	$ 151,496,000	$ 159,151,000

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

XERIS PHARMACEUTICALS INC 10-Q