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UNAUDITED CONDENSED CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands | 9 Months Ended
--- | ---
Sep. 30, 2022 | Sep. 30, 2021
Cash flows (used in) from operating activities |  |
Net income (loss) | $ 5,418 | $ (12,173)
Adjustments to reconcile net income (loss) to net cash from (used in) operating activities: |  |
Depreciation and amortization | 1,731 | 1,464
Share-based compensation | 3,624 | 1,662
Loss on sale of assets | 11 | 0
Unrealized foreign exchange gain | (12,215) | (199)
Income tax expense | 583 | (43)
Finance (income) expense, net | (1,677) | 103
Changes in non-cash working capital items: |  |
Trade and other receivables | (3,483) | (5,245)
Prepaids and deposits | 190 | (2,859)
Contract costs | (3,982) | (1,358)
Trade and other payables | 1,578 | 6,877
Employee benefit obligations | 467 | 405
Deferred revenue | 8,542 | 8,194
Income taxes paid | (692) | (52)
Cash from (used in) operating activities | 95 | (3,224)
Cash flows used in investing activities |  |
Purchase of property and equipment | (860) | (999)
Acquisition of business, net of cash acquired | (1,071) | 0
Cash used in investing activities | (1,931) | (999)
Cash flows (used in) from financing activities |  |
Payments received on net investment in finance lease | 116 | 64
Repayment of lease obligations | (1,044) | (1,004)
Interest received | 827 | 306
Proceeds from exercise of stock options | 88 | 388
Proceeds from share issuance under employee share purchase plan | 636 | 244
Payments of contingent consideration from acquisitions | 93 | 0
Repayment of borrowings | 0 | (15)
Cash from (used in) financing activities | 530 | (17)
Net change in cash and cash equivalents during the period | (1,306) | (4,240)
Effect of foreign exchange on cash and cash equivalents | (1,284) | 89
Cash and cash equivalents, beginning of the period | 215,323 | 219,658
Cash and cash equivalents, end of the period | $ 212,733 | $ 215,507

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