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Note 19 - Adoption of U.S. GAAP (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Accounting Standards Update and Change in Accounting Principle [Table Text Block] |
|  | Year Ended December 31, 2021 |
|  | IFRS |  |  | Adjustments/ Reclassifications |  | Note |  | U.S. GAAP |
Revenue |  | $ | 4,247 |  |  | $ | — |  |  |  | $ | 4,247 |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  | 1,876 |  |  |  | — |  |  |  |  | 1,876 |
General administrative expenses |  |  | 36,649 |  |  |  | (9 | ) | a, c |  |  | 36,640 |
Research and development |  |  | 9,640 |  |  |  | (4 | ) | b |  |  | 9,636 |
Depreciation expense |  |  | 10,825 |  |  |  | (97 | ) | b |  |  | 10,728 |
Other operating expenses, net |  |  | 14,002 |  |  |  | — |  |  |  |  | 14,002 |
Total costs and expenses |  |  | 72,992 |  |  |  | (110 | ) |  |  |  | 72,882 |
Operating loss |  |  | (68,745 | ) |  |  | 110 |  |  |  |  | (68,635 | )
Other income (expense), net |  |  |  |  |  |  |  |  |  |  |  |  |
Finance costs, net |  |  | (11,769 | ) |  |  | 2,031 |  | c, d |  |  | (9,738 | )
Change in fair value of financial instruments |  |  | (42,102 | ) |  |  | 60,085 |  | d |  |  | 17,983 |
Gain (loss) on extinguishment of debt |  |  | 3,576 |  |  |  | (40,792 | ) | d |  |  | (37,216 | )
Other income (expense), net |  |  | 1,067 |  |  |  | 2 |  | c |  |  | 1,069 |
Total other income (expense), net |  |  | (49,228 | ) |  |  | 21,326 |  |  |  |  | (27,902 | )
Loss before income tax |  |  | (117,973 | ) |  |  | 21,436 |  |  |  |  | (96,537 | )
Income tax |  |  | 232 |  |  |  | — |  |  |  |  | 232 |
Net loss available to common stockholders |  | $ | (117,741 | ) |  | $ | 21,436 |  |  |  | $ | (96,305 | )
Other comprehensive loss |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation loss, net of tax |  |  | (86 | ) |  |  | — |  |  |  |  | (86 | )
Comprehensive loss |  | $ | (117,827 | ) |  | $ | 21,436 |  |  |  | $ | (96,391 | )
Basic loss for the period attributable to common stockholders |  | $ | (7.07 | ) |  | $ | 1.29 |  | e |  | $ | (5.78 | )
Basic weighted-average common shares outstanding |  |  | 16,655,634 |  |  |  | — |  | e |  |  | 16,655,634 |
Diluted loss for the period attributable to common stockholders |  | $ | (7.07 | ) |  | $ | 1.29 |  | e |  | $ | (5.78 | )
Diluted weighted-average common shares outstanding |  |  | 16,655,634 |  |  |  | — |  | e |  |  | 16,655,634 |
|  | Year Ended December 31, 2020 |
|  | IFRS |  |  | Adjustments/ Reclassifications |  | Note |  | U.S. GAAP |
Revenue |  | $ | — |  |  | $ | — |  |  |  | $ | — |
Costs and expenses |  |  |  |  |  |  |  |  |  |  |  |  |
Cost of sales |  |  | — |  |  |  | — |  |  |  |  | — |
General administrative expenses |  |  | 8,127 |  |  |  | (124 | ) | a, c |  |  | 8,003 |
Research and development |  |  | 5,878 |  |  |  | 46 |  | a, b |  |  | 5,924 |
Depreciation expense |  |  | 3,182 |  |  |  | (151 | ) | b |  |  | 3,031 |
Other operating expenses, net |  |  | 5,476 |  |  |  | (27 | ) | a, b |  |  | 5,449 |
Total costs and expenses |  |  | 22,663 |  |  |  | (256 | ) |  |  |  | 22,407 |
Operating loss |  |  | (22,663 | ) |  |  | 256 |  |  |  |  | (22,407 | )
Other income (expense), net |  |  |  |  |  |  |  |  |  |  |  |  |
Finance costs, net |  |  | (22 | ) |  |  | 57 |  | c, d |  |  | 35 |
Change in fair value of financial instruments |  |  | (84,224 | ) |  |  | 93,861 |  | d |  |  | 9,637 |
Gain (loss) on extinguishment of debt |  |  | (7,466 | ) |  |  | (1,774 | ) | d |  |  | (9,240 | )
Other income (expense), net |  |  | 597 |  |  |  | (3 | ) | c |  |  | 594 |
Total other income (expense), net |  |  | (91,115 | ) |  |  | 92,141 |  |  |  |  | 1,026 |
Loss before income tax |  |  | (113,778 | ) |  |  | 92,397 |  |  |  |  | (21,381 | )
Income tax |  |  | (148 | ) |  |  | — |  |  |  |  | (148 | )
Net loss available to common stockholders |  | $ | (113,926 | ) |  | $ | 92,397 |  |  |  | $ | (21,529 | )
Other comprehensive loss |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency translation loss, net of tax |  |  | — |  |  |  | — |  |  |  |  | — |
Comprehensive loss |  | $ | (113,926 | ) |  | $ | 92,397 |  |  |  | $ | (21,529 | )
Basic loss for the period attributable to common stockholders |  | $ | (7.11 | ) |  | $ | 5.76 |  | e |  | $ | (1.34 | )
Basic weighted-average common shares outstanding |  |  | 16,029,826 |  |  |  | — |  | e |  |  | 16,029,826 |
Diluted loss for the period attributable to common stockholders |  | $ | (7.11 | ) |  | $ | 5.76 |  | e |  | $ | (1.34 | )
Diluted weighted-average common shares outstanding |  |  | 16,029,826 |  |  |  | — |  | e |  |  | 16,029,826 |
|  | IFRS |  |  | Adjustments / Reclassifications |  | Note |  | U.S. GAAP |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |  |
Current assets |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 8,533 |  |  | $ | — |  |  |  | $ | 8,533 |
Accounts receivable |  |  | 1,196 |  |  |  | — |  |  |  |  | 1,196 |
Prepaid expenses and other current assets |  |  | 2,695 |  |  |  | — |  |  |  |  | 2,695 |
Total current assets |  |  | 12,424 |  |  |  | — |  |  |  |  | 12,424 |
Property and equipment, net |  |  | 33,586 |  |  |  | (1,056 | ) | b |  |  | 32,530 |
Operating lease right-of-use assets |  |  | 2,663 |  |  |  | 292 |  | c |  |  | 2,955 |
Deferred income tax assets |  |  | 1,640 |  |  |  | — |  |  |  |  | 1,640 |
Other non-current assets |  |  | 369 |  |  |  | — |  |  |  |  | 369 |
Total assets |  | $ | 50,682 |  |  | $ | (764 | ) |  |  | $ | 49,918 |
LIABILITIES, REDEEMABLE PREFERRED STOCK AND STOCKHOLDERS’ EQUITY (DEFICIT) |  |  |  |  |  |  |  |  |  |  |  |  |
Current liabilities |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | $ | 6,650 |  |  | $ | — |  |  |  | $ | 6,650 |
Debt |  |  | 246,189 |  |  |  | (137,716 | ) | d |  |  | 108,473 |
Warrant liabilities |  |  | — |  |  |  | 143,237 |  | d |  |  | 143,237 |
Operating lease liabilities |  |  | 891 |  |  |  | 94 |  | c |  |  | 985 |
Contract liabilities |  |  | 935 |  |  |  | — |  |  |  |  | 935 |
Accrued expenses and other liabilities |  |  | 23,435 |  |  |  | — |  |  |  |  | 23,435 |
Total current liabilities |  |  | 278,100 |  |  |  | 5,615 |  |  |  |  | 283,715 |
Operating lease liabilities |  |  | 1,908 |  |  |  | 175 |  | c |  |  | 2,083 |
Contract liabilities |  |  | 1,000 |  |  |  | — |  |  |  |  | 1,000 |
Other non-current liabilities |  |  | 2,552 |  |  |  | — |  |  |  |  | 2,552 |
Total liabilities |  |  | 283,560 |  |  |  | 5,790 |  |  |  |  | 289,350 |
Redeemable preferred stock |  |  | — |  |  |  | 21,306 |  | d |  |  | 21,306 |
Stockholders’ equity (deficit) |  |  |  |  |  |  |  |  |  |  |  |  |
Treasury stock |  |  | (170,949 | ) |  |  | — |  |  |  |  | (170,949 | )
Additional paid-in capital |  |  | 235,909 |  |  |  | (139,438 | ) | a, d |  |  | 96,471 |
Accumulated other comprehensive loss |  |  | (86 | ) |  |  | — |  |  |  |  | (86 | )
Accumulated deficit |  |  | (297,752 | ) |  |  | 111,578 |  |  |  |  | (186,174 | )
Total stockholders’ equity (deficit) |  |  | (232,878 | ) |  |  | (27,860 | ) |  |  |  | (260,738 | )
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | 50,682 |  |  | $ | (764 | ) |  |  | $ | 49,918 |
|  | Year Ended December 31, |
(Consolidated Statement of Operations and Comprehensive Loss) |  | 2021 |  |  | 2020 |
General and administrative expenses |  | $ | (80 | ) |  | $ | (136 | )
Research and development |  |  | — |  |  |  | (89 | )
Other operating expenses |  |  | — |  |  |  | (27 | )
Increase (decrease) to loss before income tax |  | $ | (80 | ) |  | $ | (252 | )
(Consolidated Balance Sheet) |  | December 31, 2021 |
Additional paid-in-capital |  | $ | 542 |
Adjustment to accumulated deficit |  |  | (542 | )
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | — |
|  | Year Ended December 31, |
(Consolidated Statement of Operations and Comprehensive Loss) |  | 2021 |  |  | 2020 |
Research and development |  | $ | (4 | ) |  | $ | 135 |
Depreciation expense |  |  | (97 | ) |  |  | (151 | )
Other operating expenses |  |  | — |  |  |  | — |
Increase (decrease) to loss before income tax |  | $ | (101 | ) |  | $ | (16 | )
(Consolidated Balance Sheet) |  | December 31, 2021 |
Property and equipment, net |  | $ | (1,056 | )
Total assets |  | $ | (1,056 | )
Adjustment to accumulated deficit |  | $ | (1,056 | )
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | (1,056 | )
|  | Year Ended December 31, |
(Consolidated Statement of Operations and Comprehensive Loss) |  | 2021 |  |  | 2020 |
General and administrative expenses |  | $ | 71 |  |  | $ | 12 |
Less: Finance costs, net |  |  | (49 | ) |  |  | (57 | )
Less: Other income, net |  |  | (2 | ) |  |  | 3 |
Increase (decrease) to loss before income tax |  | $ | 20 |  |  | $ | (42 | )
(Consolidated Balance Sheet) |  | December 31, 2021 |
Operating lease right-of-use assets |  | $ | 292 |
Total assets |  | $ | 292 |
Operating lease liabilities |  | $ | 94 |
Non-current operating lease liabilities |  |  | 175 |
Adjustment to accumulated deficit |  |  | 23 |
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | 292 |
|  | Year Ended December 31, |
(Consolidated Statements of Operations and Comprehensive Loss) |  | 2021 |  |  | 2020 |
Less: Finance costs, net |  | $ | (1,982 | ) |  | $ | — |
Less: Change in fair value of financial instruments |  |  | (60,085 | ) |  |  | (93,861 | )
Less: Gain (Loss) on extinguishment of debt |  |  | 40,792 |  |  |  | 1,774 |
Increase (decrease) to loss before income tax |  | $ | (21,275 | ) |  | $ | (92,087 | )
(Consolidated Balance Sheet) |  | December 31, 2021 |
Debt |  | $ | (137,716 | )
Redeemable Series X preferred stock |  |  | 21,306 |
Warrant liability |  |  | 143,237 |
Additional paid-in capital |  |  | (139,980 | )
Adjustment to accumulated deficit |  |  | 113,153 |
Total liabilities, redeemable preferred stock and stockholders’ equity (deficit) |  | $ | — |
|  | Year Ended December 31, |
|  | 2021 |  |  | 2020 |
Net loss attributable to common stockholders |  | $ | (96,305 | ) |  | $ | (21,529 | )
Basic weighted-average common shares outstanding (1) |  |  | 16,655,634 |  |  |  | 16,029,826 |
Basic loss per share for the period attributable to common stockholders |  | $ | (5.78 | ) |  | $ | (1.34 | )
Dilutive numerator |  | $ | (96,305 | ) |  | $ | (21,529 | )
Diluted weighted-average common shares outstanding |  |  | 16,655,634 |  |  |  | 16,029,826 |
Diluted loss per share for the period attributable to common stockholders |  | $ | (5.78 | ) |  | $ | (1.34 | )

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