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Financial assets and liabilities (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Financial assets and liabilities |
Summary of classification of financial instruments | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023
​ |  | ​ |  | ​ |  | Financial
​ | ​ | Fair value | ​ | Financial | ​ | liabilities
​ | ​ | through | ​ | assets at | ​ | at
​ | ​ | profit or | ​ | amortized | ​ | amortized
​ | ​ | loss | ​ | cost | ​ | cost
​ | ​ | $ | ​ | $ | ​ | $
​ | ​ | ​ | ​ | ​ | ​ | ​
Cash | ​ | — | ​ | 26,213 | ​ | —
Trade and other receivables | ​ | — | ​ | 7,288 | ​ | —
Accounts payable and accrued liabilities | ​ | — | ​ | — | ​ | 3,282
Lease liabilities | ​ | — | ​ | — | ​ | 837
Long-term debt | ​ | — | ​ | — | ​ | 7,104
​ | ​ | — | ​ | 33,501 | ​ | 11,223
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022
​ |  | ​ |  | ​ |  | Financial
​ | ​ | Fair value | ​ | Financial | ​ | liabilities
​ | ​ | through | ​ | assets at | ​ | at
​ | ​ | profit or | ​ | amortized | ​ | amortized
​ | ​ | loss | ​ | cost | ​ | cost
​ | ​ | $ | ​ | $ | ​ | $
​ | ​ | ​ | ​ | ​ | ​ | ​
Cash | ​ | — | ​ | 46,517 | ​ | —
Trade and other receivables | ​ | — | ​ | 6,344 | ​ | —
Accounts payable and accrued liabilities | ​ | — | ​ | — | ​ | 2,033
Lease liabilities | ​ | — | ​ | — | ​ | 1,056
Derivative financial instrument | ​ | 563 | ​ | — | ​ | —
Long-term debt | ​ | — | ​ | — | ​ | 7,174
​ | ​ | 563 | ​ | 52,861 | ​ | 10,263
​
Summary of Loss allowance | The loss allowance as at December 31, 2023 for trade receivables is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023
​ |  | Current |  | 0–30 days |  | 31-60 days |  | 61-90 days |  | 90+ days |  | Total
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Expected loss rate |  | 0.84 | % | 1.42 | % | 1.35 | % | 2.46 | % | 3.62 | % |
Gross carrying amount |  | 6,497 |  | — |  | 93 |  | — |  | 555 |  | 7,145
Loss allowance |  | 55 |  | — |  | 1 |  | — |  | 20 |  | 76
Summary of reconciled to the opening loss allowances | The loss allowance for trade receivables as at December 31 reconciled to the opening loss allowances as follows: ​
​ | ​ | ​
​ |  | 2023
​ | ​ | $
​ | ​ |
Opening loss allowance January 1 |  | —
Increase in loss allowance recognized in loss during the year |  | 76
Closing loss allowance at December 31 |  | 76
Summary of financial instruments denominated in foreign currencies | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023
​ |  | US |  | ​ |  | Canadian |  | Chinese |  | ​
​ | ​ | dollars | ​ | Euro | ​ | dollars | ​ | renminbi | ​ | Total
​ | ​ | $ | ​ | $ | ​ | $ | ​ | $ | ​ | $
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash | ​ | 19,599 | ​ | 615 | ​ | 5,931 | ​ | 68 | ​ | 26,213
Trade and other receivables | ​ | 5,211 | ​ | 1,935 | ​ | 142 | ​ | — | ​ | 7,288
Accounts payable and accrued liabilities | ​ | (628) | ​ | (452) | ​ | (2,186) | ​ | (16) | ​ | (3,282)
Lease liabilities | ​ | — | ​ | — | ​ | (837) | ​ | — | ​ | (837)
Long-term debt | ​ | — | ​ | — | ​ | (7,104) | ​ | — | ​ | (7,104)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022
​ |  | US |  | ​ |  | Canadian |  | Chinese |  | ​
​ | ​ | dollars | ​ | Euro | ​ | dollars | ​ | renminbi | ​ | Total
​ | ​ | $ | ​ | $ | ​ | $ | ​ | $ | ​ | $
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Cash | ​ | 32,897 | ​ | 365 | ​ | 13,214 | ​ | 41 | ​ | 46,517
Trade and other receivables | ​ | 1,118 | ​ | 1,074 | ​ | 4,152 | ​ | — | ​ | 6,344
Accounts payable and accrued liabilities | ​ | (288) | ​ | (521) | ​ | (1,208) | ​ | (16) | ​ | (2,033)
Derivative financial instrument | ​ | — | ​ | — | ​ | (563) | ​ | — | ​ | (563)
Lease liabilities | ​ | — | ​ | — | ​ | (1,056) | ​ | — | ​ | (1,056)
Long-term debt | ​ | — | ​ | — | ​ | (7,174) | ​ | — | ​ | (7,174)
​
Summary of significant contractual, undiscounted cash flows related to its financial liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2023
​ |  | ​ |  | Future |  |  |  | Between
​ | ​ | Carrying | ​ | cash | ​ | Less than | ​ | 1 year and
​ | ​ | amount | ​ | flows | ​ | 1 year | ​ | 5 years
​ | ​ | $ | ​ | $ | ​ | $ | ​ | $
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accounts payable and accrued liabilities | ​ | 3,282 |  | 3,282 |  | 3,282 |  | —
Lease liabilities | ​ | 837 |  | 904 |  | 298 |  | 606
Long-term debt | ​ | 7,104 |  | 8,703 |  | 2,677 |  | 6,026
​ | ​ | 11,223 |  | 12,889 |  | 6,257 |  | 6,632
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 2022
​ |  | ​ |  | Future |  | ​ |  | Between
​ | ​ | Carrying | ​ | cash | ​ | Less than | ​ | 1 year and
​ | ​ | amount | ​ | flows | ​ | 1 year | ​ | 5 years
​ | ​ | $ | ​ | $ | ​ | $ | ​ | $
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Accounts payable and accrued liabilities | ​ | 2,033 | ​ | 2,033 | ​ | 2,033 | ​ | —
Lease liabilities | ​ | 1,056 | ​ | 1,174 | ​ | 291 | ​ | 883
Long-term debt | ​ | 7,174 | ​ | 9,324 | ​ | 1,134 | ​ | 8,190
​ | ​ | 10,263 | ​ | 12,531 | ​ | 3,458 | ​ | 9,073

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- Definition The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
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