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FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT (Tables)

12 Months Ended

Dec. 31, 2023

FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT

Schedule of financial instruments measured at amortized cost - Financial assets

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​	​	​	​	​
​	​	Financial assets as subsequently
​	​	measured at amortized cost
​	​	December 31,	​	December 31,
​		2023		2022
Trade receivables	​	18,641	​	16,231

Schedule of financial instruments measured at amortized cost - Financial liabilities

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​	​	​	​	​
​	​	Financial liabilities as subsequently
​	​	measured at amortized cost
​	​	December 31,	​	December 31,
​		2023		2022
Trade payables	​	7,504	​	4,327
Accrued liabilities	​	13,983	​	14,817
Convertible debt	​	2,445	​	6,648
Lease obligations on right of use assets	​	3,277	​	638
Other liabilities	​	347	​	405
Loans payable	​	—	​	109
​	​	27,556	​	26,944

Schedule of fair values and fair value hierarchy

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December 31, 2023

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December 31, 2022

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Level 1

Level 2

Level 3

Total

Level 1

Level 2

Level 3

Total

Financial assets

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Fair value through profit and loss:

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​

​

​

​

​

​

​

​

​

​

​

​

​

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Cash and cash equivalents

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8,796

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—

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—

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8,796

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11,287

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—

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—

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11,287

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Financial liabilities

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Fair value through profit and loss:

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Derivative liability

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—

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471

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—

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471

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—

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1,320

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—

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1,320

Deferred consideration

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—

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2,939

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—

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2,939

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—

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3,297

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—

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3,297

Other liabilities

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—

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—

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269

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269

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—

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—

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74

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74

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Fair value through other comprehensive income:

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Other liabilities

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—

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—

​

104

​

104

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—

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—

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160

​

160

Schedule of undiscounted contractual maturities of financial liabilities

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​	​	​	​	​	​	​	​	​	​	​	​	​
​		2024		2025		2026		2027		Thereafter		Total
Trade payables and other liabilities	​	21,846	​	—	​	—	​	—	​	—	​	21,846
Convertible debt	​	3,620	​	—	​	—	​	—	​	—	​	3,620
Lease obligations on right of use assets	​	739	​	732	​	696	​	713	​	731	​	3,611
Loans payable	​	—	​	—	​	—	​	—	​	—	​	—
Other non-current liabilities	​	1	​	3	​	3	​	7	​	778	​	792
​	​	26,206	​	735	​	699	​	720	​	1,509	​	29,869

Schedule of expected credit loss rate for each aging category of accounts receivable

The provision matrix below shows the expected credit loss rate for each aging category of trade receivable as at December 31, 2023:

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	Aging (months)					​	​
​		Note		<1		1 - 3		>3		Total
Gross trade receivable	​	16	​	17,711	​	1,275	​	1,714	​	20,700
Expected loss rate	​	​	​	2.36%	​	4.82%	​	92.23%	​	9.95%
Expected loss provision	​	16	​	417	​	61	​	1,581	​	2,059

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The provision matrix below shows the expected credit loss rate for each aging category of accounts receivable as at December 31, 2022:

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	Aging (months)					​	​
​		Note		<1		1 - 3		>3		Total
Gross trade receivable	​	16	​	15,759	​	1,313	​	1,594	​	18,666
Expected loss rate	​	​	​	3.46%	​	40.21%	​	85.45%	​	13.05%
Expected loss provision	​	16	​	545	​	528	​	1,362	​	2,435

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