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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

X

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Analysis of the age of financial assets that are past due but not impaired. [Refer: Financial assets]

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