Dirtt Environmental Solutions (DRTTF) 10-Q 27 Jul 22 2022 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2022	Jul. 21, 2022
Document Cover Page [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2022
Document Fiscal Period Focus	Q2
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Entity Registrant Name	DIRTT ENVIRONMENTAL SOLUTIONS LTD
Entity Central Index Key	0001340476
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity File Number	001-39061
Entity Tax Identification Number	00-0000000
Entity Address, Address Line One	7303 30th Street S.E.
Entity Address, City or Town	Calgary
Entity Address, State or Province	AB
Entity Interactive Data Current	Yes
Entity Address, Postal Zip Code	T2C 1N6
City Area Code	403
Local Phone Number	723-5000
Entity Incorporation, State or Country Code	Z4
Entity Common Stock, Shares Outstanding		86,988,828
Title of 12(b) Security	Common Shares, without par value
Trading Symbol	DRTT
Security Exchange Name	NASDAQ

Interim Condensed Consolidated

Interim Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 19,739	$ 60,313
Restricted cash	3,206	3,095
Trade and other receivables, net of expected credit losses of $0.1 million at June 30, 2022 and at December 31, 2021	19,686	17,540
Inventory	25,296	18,457
Prepaids and other current assets	5,343	4,399
Total Current Assets	73,270	103,804
Property, plant and equipment, net	46,507	51,697
Capitalized software, net	6,252	7,395
Operating lease right-of-use assets, net	30,748	30,880
Other assets	5,628	5,663
Total Assets	162,405	199,439
Current Liabilities
Accounts payable and accrued liabilities	24,516	22,751
Other liabilities	1,853	2,379
Customer deposits and deferred revenue	6,122	2,420
Current portion of long-term debt and accrued interest	3,297	3,323
Current portion of lease liabilities	5,868	6,214
Total Current Liabilities	41,656	37,087
Long-term debt	65,948	67,319
Long-term lease liabilities	27,635	27,267
Total Liabilities	135,239	131,673
SHAREHOLDERS’ EQUITY
Common shares, unlimited authorized without par value, 86,988,828 issued and outstanding at June 30, 2022 and 85,345,433 at December 31, 2021	186,253	181,782
Additional paid-in capital	10,629	13,200
Accumulated other comprehensive loss	(16,077)	(15,916)
Accumulated deficit	(153,639)	(111,300)
Total Shareholders’ Equity	27,166	67,766
Total Liabilities and Shareholders’ Equity	$ 162,405	$ 199,439

Interim Condensed Consolidate_2

Interim Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Trade and other receivables, expected credit losses	$ 128	$ 130
Common shares, authorized	Unlimited	Unlimited
Common shares, no par value	$ 0	$ 0
Common shares, shares issued	86,988,828	85,345,433
Common shares, shares outstanding	86,988,828	85,345,433

Interim Condensed Consolidate_3

Interim Condensed Consolidated Statement of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenues [Abstract]
Total revenue	$ 44,701	$ 41,102	$ 82,987	$ 70,567
Total cost of sales	38,425	31,878	73,424	57,973
Gross profit	6,276	9,224	9,563	12,594
Expenses
Sales and marketing	7,777	7,564	15,005	14,234
General and administrative	6,877	7,780	14,870	15,021
Operations support	2,528	2,213	5,026	4,510
Technology and development	1,879	1,924	4,019	3,859
Stock-based compensation	1,326	1,861	2,628	2,955
Reorganization	5,163		8,855
Total operating expenses	25,550	21,342	50,403	40,579
Operating loss	(19,274)	(12,118)	(40,840)	(27,985)
Government subsidies	49	3,431	624	7,499
Foreign exchange gain (loss)	1,246	(60)	514	(240)
Interest income	20	23	31	42
Interest expense	(1,329)	(794)	(2,659)	(1,294)
Non Operating (income) loss	(14)	2,600	(1,490)	6,007
Loss before tax	(19,288)	(9,518)	(42,330)	(21,978)
Income taxes
Current tax expense		210		210
Deferred tax expense		10		49
Income tax expense		220		259
Net loss	$ (19,288)	$ (9,738)	$ (42,330)	$ (22,237)
Loss per share
Basic loss per share	$ (0.22)	$ (0.11)	$ (0.49)	$ (0.26)
Diluted loss per share	$ (0.22)	$ (0.11)	$ (0.49)	$ (0.26)
Weighted average number of shares outstanding (in thousands)
Basic	86,023	84,717	85,739	84,752
Diluted	86,023	84,717	85,739	84,752
Product [Member]
Revenues [Abstract]
Total revenue	$ 43,091	$ 40,087	$ 80,542	$ 68,629
Total cost of sales	37,185	31,091	71,792	54,642
Service [Member]
Revenues [Abstract]
Total revenue	1,610	1,015	2,445	1,938
Total cost of sales	$ 1,240	$ 787	$ 1,632	1,575
Under-utilized Capacity [Member]
Revenues [Abstract]
Total cost of sales				$ 1,756

Interim Condensed Consolidate_4

Interim Condensed Consolidated Statement of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Loss for the period	$ (19,288)	$ (9,738)	$ (42,330)	$ (22,237)
Exchange differences on translation of foreign operations	(594)	716	(161)	1,321
Comprehensive loss for the period	$ (19,882)	$ (9,022)	$ (42,491)	$ (20,916)

Interim Condensed Consolidate_5

Interim Condensed Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common Shares	Additional paid-in capital	Accumulated Other Comprehensive Loss	Accumulated deficit
Beginning Balance at Dec. 31, 2020	$ 116,531	$ 180,639	$ 10,175	$ (17,018)	$ (57,265)
Beginning Balance (in shares) at Dec. 31, 2020		84,681,364
Stock-based compensation	796		796
Foreign currency translation adjustment	605			605
Net loss for the period	(12,499)				(12,499)
Ending Balance at Mar. 31, 2021	105,433	$ 180,639	10,971	(16,413)	(69,764)
Ending Balance (in shares) at Mar. 31, 2021		84,681,364
Beginning Balance at Dec. 31, 2020	116,531	$ 180,639	10,175	(17,018)	(57,265)
Beginning Balance (in shares) at Dec. 31, 2020		84,681,364
Foreign currency translation adjustment	1,321
Net loss for the period	(22,237)
Ending Balance at Jun. 30, 2021	97,102	$ 181,713	10,930	(15,697)	(79,844)
Ending Balance (in shares) at Jun. 30, 2021		85,311,575
Beginning Balance at Mar. 31, 2021	105,433	$ 180,639	10,971	(16,413)	(69,764)
Beginning Balance (in shares) at Mar. 31, 2021		84,681,364
Stock-based compensation	1,285		1,285
Issued on vesting of RSUs and share awards		$ 1,074	(1,074)
Issued on vesting of RSUs and share awards (in shares)		630,211
RSUs and Share Awards withheld to settle employee tax obligations	(594)		(252)		(342)
Foreign currency translation adjustment	716			716
Net loss for the period	(9,738)				(9,738)
Ending Balance at Jun. 30, 2021	97,102	$ 181,713	10,930	(15,697)	(79,844)
Ending Balance (in shares) at Jun. 30, 2021		85,311,575
Beginning Balance at Dec. 31, 2021	67,766	$ 181,782	13,200	(15,916)	(111,300)
Beginning Balance (in shares) at Dec. 31, 2021		85,345,433
Stock-based compensation	1,339		1,339
Issued on vesting of RSUs and share awards		$ 1,203	(1,203)
Issued on vesting of RSUs and share awards (in shares)		487,544
RSUs and Share Awards withheld to settle employee tax obligations	(198)		(189)		(9)
Foreign currency translation adjustment	433			433
Net loss for the period	(23,042)				(23,042)
Ending Balance at Mar. 31, 2022	46,298	$ 182,985	13,147	(15,483)	(134,351)
Ending Balance (in shares) at Mar. 31, 2022		85,832,977
Beginning Balance at Dec. 31, 2021	67,766	$ 181,782	13,200	(15,916)	(111,300)
Beginning Balance (in shares) at Dec. 31, 2021		85,345,433
Foreign currency translation adjustment	(161)
Net loss for the period	(42,330)
Ending Balance at Jun. 30, 2022	27,166	$ 186,253	10,629	(16,077)	(153,639)
Ending Balance (in shares) at Jun. 30, 2022		86,988,828
Beginning Balance at Mar. 31, 2022	46,298	$ 182,985	13,147	(15,483)	(134,351)
Beginning Balance (in shares) at Mar. 31, 2022		85,832,977
Stock-based compensation	1,286		1,286
Issued on vesting of RSUs and share awards		$ 3,268	(3,268)
Issued on vesting of RSUs and share awards (in shares)		1,155,851
RSUs and Share Awards withheld to settle employee tax obligations	(536)		(536)
Foreign currency translation adjustment	(594)			(594)
Net loss for the period	(19,288)				(19,288)
Ending Balance at Jun. 30, 2022	$ 27,166	$ 186,253	$ 10,629	$ (16,077)	$ (153,639)
Ending Balance (in shares) at Jun. 30, 2022		86,988,828

Interim Condensed Consolidate_6

Interim Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net loss for the period	$ (19,288)	$ (9,738)	$ (42,330)	$ (22,237)
Adjustments:
Depreciation and amortization	3,344	3,421	7,966	6,823
Stock-based compensation, net of settlements	406	1,649	1,708	2,743
Foreign exchange gain (loss)	(1,433)	68	(782)	240
Accretion of convertible debentures	177	94	342	147
Gain on disposal of equipment	(165)		(165)
Deferred tax expense		10		49
Changes in operating assets and liabilities:
Trade and other receivables	2,824	(2,588)	(2,142)	(2,831)
Inventory	(3,661)	(697)	(7,104)	(500)
Prepaid and other assets, current and long term	(1,059)	770	(1,167)	(178)
Accounts payable and accrued liabilities	713	4,759	3,173	(1,257)
Other liabilities	(39)	1,260	(39)	1,767
Customer deposits and deferred revenue	387	(290)	3,719	1,317
Current portion of long-term debt and accrued interest	(86)	604	(142)	1,006
Lease liabilities	80	764	121	903
Net cash flows (used in) provided by operating activities	(17,800)	86	(36,842)	(12,008)
Cash flows from investing activities:
Purchase of property, plant and equipment, net of accounts payable changes	(924)	(5,799)	(1,887)	(8,707)
Capitalized software development expenditures	(418)	(631)	(901)	(1,336)
Other asset expenditures	(107)		(281)
Proceeds on sales of equipment	73		73
Recovery of software development expenditures	45		45	24
Net cash flows used in investing activities	(1,331)	(6,430)	(2,951)	(10,019)
Cash flows from financing activities:
Proceeds received on long-term debt	647	8,407	647	37,952
Repayment of long-term debt	(618)	(552)	(1,236)	(760)
Employee tax payments on vesting of RSUs	(92)	(589)	(301)	(589)
Net cash flows (used in) provided by financing activities	(63)	7,266	(890)	36,603
Effect of foreign exchange on cash, cash equivalents and restricted cash	54	408	220	711
Net (decrease) increase in cash, cash equivalents and restricted cash	(19,140)	1,330	(40,463)	15,287
Cash, cash equivalents and restricted cash, beginning of period	42,085	59,803	63,408	45,846
Cash, cash equivalents and restricted cash, end of period	22,945	61,133	22,945	61,133
Supplemental disclosure of cash flow information:
Interest paid	(1,179)	(67)	(2,331)	(129)
Income taxes (paid) received	$ 3,182	$ (48)	$ 3,207	$ (48)

Interim Condensed Consolidate_7

Interim Condensed Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021
Statement of Cash Flows [Abstract]
Cash and cash equivalents	$ 19,739	$ 58,326
Restricted cash	3,206	2,807
Total cash, cash equivalents and restricted cash	$ 22,945	$ 61,133

GENERAL INFORMATION

GENERAL INFORMATION	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GENERAL INFORMATION	1. GENERAL INFORMATION DIRTT Environmental Solutions Ltd. and its subsidiary (“DIRTT”, the “Company”, “we” or “our”) is a global leader in industrialized construction. DIRTT's system of physical products and digital tools empowers organizations, together with construction and design leaders, to build high-performing, adaptable, interior environments. Operating in the workplace, healthcare, education, and public sector markets, DIRTT’s system provides total design freedom, and greater certainty in cost, schedule, and outcomes. DIRTT’s proprietary design integration software, ICE® (“ICE” or “ICE software”), translates the vision of architects and designers into a 3D model that also acts as manufacturing information. ICE is also licensed to unrelated companies and Construction Partners of the Company. DIRTT is incorporated under the laws of the province of Alberta, Canada, its headquarters is located at 7303 – 30th Street S.E., Calgary, AB, Canada T2C 1N6 and its registered office is located at 4500, 855 – 2nd Street S.W., Calgary, AB, Canada T2P 4K7. DIRTT’s common shares trade on the Toronto Stock Exchange under the symbol “DRT” and on The Nasdaq Global Select Market (“Nasdaq”) under the symbol “DRTT”.

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION The accompanying unaudited interim condensed consolidated financial statements (the “Financial Statements”) have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Article 10 of Regulation S-X and, accordingly, the Financial Statements do not include all of the information and notes required by accounting principles generally accepted in the United States for complete financial statements. In the opinion of the Company, the Financial Statements contain all adjustments necessary, consisting of only normal recurring adjustments, for a fair statement of its financial position as of June 30, 2022, and its results of operations and cash flows for the three and six months ended June 30, 2022 and 2021. The condensed balance sheet at December 31, 2021, was derived from audited annual financial statements but does not contain all of the footnote disclosures from the annual financial statements. These Financial Statements should be read in conjunction with the audited consolidated financial statements as of December 31, 2021 and 2020 and for each of the three years in the period ended December 31, 2021 included in the Annual Report on Form 10-K of the Company as filed with the SEC and applicable securities commission or similar regulatory authorities in Canada. As described in Note 5, the Company adopted ASU 2021-10 , Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance effective January 1, 2022 . There was no impact of this standard on our disclosures or accounting for government assistance . In these Financial Statements, unless otherwise indicated, all dollar amounts are expressed in United States (“U.S.”) dollars. DIRTT’s financial results are consolidated in Canadian dollars, the Company’s functional currency, and the Company has adopted the U.S. dollar as its reporting currency. All references to US$ or $ are to U.S. dollars and references to C$ are to Canadian dollars. Principles of consolidation The Financial Statements include the accounts of DIRTT and its subsidiary. All intercompany balances, income and expenses, unrealized gains and losses and dividends resulting from intercompany transactions have been eliminated on consolidation. Basis of measurement These Financial Statements have been prepared on the historical cost convention except for certain financial instruments and certain components of stock-based compensation that are measured at fair value. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The Company’s quarterly tax provision is based upon an estimated annual effective tax rate. Seasonality Sales of the Company’s products are driven by consumer and industrial demand for interior construction solutions. The timing of customer’s construction projects can be influenced by a number of factors including the prevailing economic climate and weather.

COVID-19

COVID-19	6 Months Ended
	Jun. 30, 2022
Accounting Changes and Error Corrections [Abstract]
COVID-19	3. COVID-19 On March 11, 2020, COVID-19 was declared a global pandemic by the World Health Organization and has had extraordinary and rapid negative impacts on global societies, workplaces, economies and health systems. The resulting adverse economic conditions have negatively impacted construction activity and consequently DIRTT’s business, with significant negative impacts extending through 2021, 2022 and potentially beyond. While many construction sites remain open and re-opening strategies have been implemented across North America, certain projects have experienced delays, impacted by both the implementation of social distancing and other safety-related measures and the re-emergence of COVID-19 in certain geographic areas. It is not possible to predict the timing and pace of economic recovery, or the resumption of delayed construction activity and related demand, nor is it possible to predict the impact of such developments on the Company’s ability to achieve its business objectives. COVID-19 has increased the complexity of estimates and assumptions used to prepare the Company’s consolidated financial statements and the following key sources of estimation uncertainty: Credit risk COVID-19 may cause DIRTT’s Construction Partners and customers to experience liquidity issues and this may result in higher expected credit losses or slower collections. Management continually assesses the impact of COVID-19 on the Company’s Construction Partners and determined no change to the Company’s provision for credit losses of $ 0.1 million was required during the three and six months ended June 30, 2022. The estimation of such credit losses is complex because of limited historical precedent for the current economic situation. In addition, the Company maintains trade credit insurance (see Note 6) as further protection from credit losses. Liquidity risk The Company may have lower cash flows from operating activities available to service debts due to lower sales or collections as a result of COVID-19. To address this risk and the uncertainty around the timing of a recovery from COVID-19, the Company issued the Debentures (as defined below) in January and December of 2021, for net proceeds of $ 29.5 million and $ 25.6 million, respectively, has credit facilities available and has taken steps to reduce its fixed cost base. See Note 8 for information about our credit facilities. See Note 4 for information about reorganization activities. Government subsidies As part of the Canadian federal government’s COVID-19 Economic Response Plan, the Canadian government established the Canadian Emergency Wage Subsidy (“CEWS”). The CEWS provided the Company with a taxable subsidy in respect of a specific portion of wages paid to Canadian employees during qualifying periods extending from March 15, 2020 to October 23, 2021 based on the percentage decline of certain of the Company’s Canadian sourced revenues during each qualifying period. The Company’s eligibility for the CEWS was subject to change for each qualifying period and was reviewed by the Company for each qualifying period, with amounts being received by the Company for various, but not each, qualifying period. Pursuant to amendments enacted as part of the 2021 Canadian federal budget, the Company is required to repay a portion of the CEWS amounts received for any qualifying period commencing after June 5, 2021 where the aggregate compensation for “specified executives” (within the meaning of the CEWS) during the 2021 calendar year exceeds the aggregate compensation for “specified executives” during the 2019 calendar year. Upon finalization of 2021 compensation to specified executives, approximately C$ 0.5 million ($ 0.4 million) of subsidies was repaid to the Canadian authorities in the second quarter of 2022. The repayment amount was fully provided for in the third quarter of 2021 in accounts payable and accrued liabilities and in the first quarter of 2022 the Company reversed a $ 0.6 million incremental provision related to this that is no longer necessary. On November 19, 2020, the Canadian government also implemented the Canada Emergency Rent Subsidy (“CERS”). The CERS provided a taxable subsidy to cover eligible expenses for qualifying properties, subject to certain maximums, for qualifying periods extending from September 27, 2020 to October 23, 2021, with the amount of the subsidy available to the Company being based on the percentage decline of certain of the Company’s Canadian-sourced revenues in each qualifying period. The Company’s eligibility for the CERS was subject to change for each qualifying period and was reviewed by the Company for each qualifying period. The last claim period under the CEWS and CERS programs ended on October 23, 2021. The Company is not eligible and did no t receive any new government subsidies in the quarter or six months ended June 30, 2022. Impairment At June 30, 2022, management determined an impairment provision was not required as our outlook is consistent with the assumptions used in our impairment test undertaken at December 31, 2021. In future periods, if our results or outlook are less than our forecast, this determination may need to be revisited.

REORGANIZATION

REORGANIZATION	6 Months Ended
	Jun. 30, 2022
Restructuring and Related Activities [Abstract]
REORGANIZATION	4. REORGANIZATION On February 22, 2022, we commenced the process of closing our Phoenix aluminum manufacturing facility (the “Phoenix Facility”), shifting related manufacturing to both our Savannah and Calgary aluminum manufacturing facilities. Additionally, we announced our intention to eliminate a portion of our salaried workforce including manufacturing and office positions along with other cost reduction initiatives. The closure of the Phoenix Facility was substantially completed in the second quarter of 2022. The Company entered into a sublease arrangement during the second quarter of 2022 which will exceed the contractual lease commitments under the Right of Use assets. Reorganization costs incurred in the three months ended June 30, 2022 of $ 5.2 million include $ 3.7 million for incremental insurance on change of control of the Board of Directors on April 26, 2022, $ 0.9 million related to termination benefits, $ 0.5 million associated with the closure of the Phoenix Facility, and $ 0.1 million of other costs. Reorganization costs incurred in the six months ended June 30, 2022 of $ 8.9 million include $ 3.7 million for incremental insurance on change of control of the Board of Directors on April 26, 2022, $ 3.9 million related to termination benefits, $ 0.7 million associated with the closure of the Phoenix Facility, and $ 0.6 million of other costs. Of the amount ex pensed, $ 1.6 million and $ 7.3 million were paid during the three and six months ended June 30, 2022, respectively, and $ 1.4 million of termination benefits and $ 0.2 million of o ther costs were included in accounts payable and accrued liabilities at June 30, 2022. The Company accelerated the depreciation of certain items of property, plant and equipment and capitalized software associated with these decisions resulting in an additional $ 1.1 million of depreciation and amortization incurred in the first quarter of 2022.

ADOPTION OF NEW AND REVISED ACC

ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS	6 Months Ended
	Jun. 30, 2022
Accounting Standards Update and Change in Accounting Principle [Abstract]
ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS	5. ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS In 2021, the Financial Accounting Standards Board issued Accounting Standards Update No. 2021-10, Government Assistance (Topic 832): Disclosures by Business Entities about Government Assistance. The ASU provides guidance on required disclosures with respect to government assistance in a company’s notes to the annual financial statements. The amendments in the ASU are effective for periods beginning after December 15, 2021. The Company has adopted this standard effective January 1, 2022 and notes there is no significant impact of this standard on our accounting or disclosures for government assistance. Although there are several other new accounting standards issued or proposed by the Financial Accounting Standards Board, which the Company has adopted or will adopt, as applicable, the Company does not believe any of these accounting pronouncements has had or will have a material impact on its Financial Statements.

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	6 Months Ended
	Jun. 30, 2022
Receivables [Abstract]
TRADE AND OTHER RECEIVABLES	6. TRADE AND OTHER RECEIVABLES Accounts receivable are recorded at the invoiced amount, do not require collateral and do not bear interest. The Company estimates an allowance for credit losses using the lifetime expected credit loss at each measurement date taking into account historical credit loss experience as well as forward-looking information in order to establish rates for each class of financial receivable with similar risk characteristics. Adjustments to this estimate are recognized in the statement of operations. In order to manage and assess our risk, management maintains credit policies that include regular review of credit limits of individual receivables and systematic monitoring of aging of trade receivables and the financial wellbeing of our customers. In addition, we acquired trade credit insurance effective April 1, 2020. At June 30, 2022, approximately 75 % of our trade accounts receivable are insured, relating to accounts receivables from counterparties deemed creditworthy by the insurer and excluding accounts receivable from government entities, which have arisen since April 1, 2020 when the trade credit insurance became effective. Our trade balances are spread over a broad Construction Partner base, which is geographically dispersed. For the three and six months ended June 30, 2022, no Construction Partner accounted for greater than 10 % of revenue. For the three and six months ended June 30, 2021, one Construction Partner accounted for $ 8.2 million and $ 11.8 million of revenue, which was greater than 10 % of total revenue for that period. In addition, and where possible, we collect a 50 % deposit on sales, excluding government and certain other clients. The Company’s aged receivables were as follows : As at June 30, December 31, 2022 2021 Current 18,514 13,659 Overdue 913 621 19,427 14,280 Less: expected credit losses ( 128 ) ( 130 ) 19,299 14,150 Sales tax receivable 387 196 Income tax receivable - 3,194 19,686 17,540 No adjustment to our expected credit losses of $ 0.1 million was required for the six months ended June 30, 2022. Receivables are generally considered to be past due when over 60 days old unless there is a separate payment arrangement in place for the collection of the receivable.

OTHER LIABILITIES

OTHER LIABILITIES	6 Months Ended
	Jun. 30, 2022
Other Liabilities Disclosure [Abstract]
OTHER LIABILITIES	7. OTHER LIABILITIES As at, June 30, 2022 December 31, 2021 Legal provisions (1) 45 143 DSU liability 302 785 Sublease deposits 212 - Warranty and other provisions (2) 1,294 1,451 Other liabilities 1,853 2,379 (1) The Company has provided $ 0.05 million (December 31, 2021 - $ 0.1 million) as the estimated amount likely payable for various claims against the Company. The amount provided for is management’s best estimate of the potential payments for amounts claimed. (2) The following table presents a reconciliation of the warranty and other provisions balance: June 30, 2022 December 31, 2021 As at January 1 1,451 1,763 Adjustments to timber provision - ( 500 ) Additions to warranty provision 304 1,019 Payments related to warranties ( 461 ) ( 831 ) 1,294 1,451

LONG-TERM DEBT

LONG-TERM DEBT	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
LONG-TERM DEBT	8. LONG-TERM DEBT Revolving Leasing Convertible Total Debt Balance on December 31, 2020 - 5,967 - 5,967 Issuances - 9,805 55,107 64,912 Accretion of issue costs - - 352 352 Accrued interest - 556 1,935 2,491 Interest payments - ( 556 ) ( 987 ) ( 1,543 ) Principal repayments - ( 1,808 ) - ( 1,808 ) Exchange differences - ( 55 ) 326 271 Balance at December 31, 2021 - 13,909 56,733 70,642 Current portion of long-term debt and accrued interest - 2,386 937 3,323 Long-term debt - 11,523 55,796 67,319 Balance on December 31, 2021 - 13,909 56,733 70,642 Issuances 647 - 647 Accretion of issue costs - - 342 342 Accrued interest - 379 1,810 2,189 Interest payments - ( 379 ) ( 1,952 ) ( 2,331 ) Principal repayments - ( 1,236 ) - ( 1,236 ) Exchange differences - ( 90 ) ( 918 ) ( 1,008 ) Balance at June 30, 2022 - 13,230 56,015 69,245 Current portion of long-term debt and accrued interest - 2,515 782 3,297 Long-term debt - 10,715 55,233 65,948 Revolving Credit Facility On February 12, 2021, the Company entered into a loan agreement governing a C$ 25.0 million senior secured revolving credit facility with the Royal Bank of Canada (“RBC”), as lender (the “RBC Facility”). Under the RBC Facility, the Company is able to borrow up to a maximum of 90% of investment grade or insured accounts receivable plus 85% of eligible accounts receivable plus the lesser of (i) 75% of the book value of eligible inventory and (ii) 85% of the net orderly liquidation value of eligible inventory less any reserves for potential prior ranking claims (the “Borrowing Base”). At June 30, 2022, available borrowings are C$ 14.5 million ($ 11.3 million), of which no amounts have been drawn. Interest is calculated at the Canadian or U.S. prime rate plus 30 basis points or at the Canadian Dollar Offered Rate or LIBOR plus 155 basis points. Under the RBC Facility, if the “Aggregate Excess Availability”, defined as the Borrowing Base less any loan advances or letters of credit or guarantee and if undrawn including unrestricted cash, is less than C$ 5.0 million, the Company is subject to a fixed charge coverage ratio (“FCCR”) covenant of 1.10:1 on a trailing twelve-month basis. Additionally, if the FCCR has been below 1.10:1 for the three immediately preceding months, the Company is required to maintain a reserve account equal to the aggregate of one year of payments on outstanding loans on the Leasing Facilities (defined below). The Company did not meet the three-month FCCR requirement during the second quarter of 2022 which resulted in requiring the restriction of $ 3.2 million of cash. Should an event of default occur or the Aggregate Excess Availability be less than C$ 6.25 million for five consecutive business days, the Company would enter a cash dominion period whereby the Company’s bank accounts would be blocked by RBC and daily balances will set-off any borrowings and any remaining amounts made available to the Company. Leasing Facilities The Company has a C$ 5.0 million equipment leasing facility in Canada (the “Canada Leasing Facility”) and a $ 14.0 million equipment leasing facility in the United States (the “U.S. Leasing Facility” and, together with the Canada Leasing Facility, the “Leasing Facilities”) with RBC, and one of its affiliates, which are available for equipment expenditures and certain equipment expenditures already incurred. The Leasing Facilities, respectively, have seven and five-year terms and bear interest at 4.25 % and 5.59 %. The U.S. Leasing Facility is amortized over a six-year term and extendible at the Company’s option for an additional year. During the three and six months ended June 30, 2022, the Company received $ nil (twelve months ended December 31, 2021: $ 9.8 million) of cash consideration under the U.S. Leasing Facility. The associated financial liabilities are shown on the consolidated balance sheet in current other liabilities and long-term debt. In April 2022 the Company received C$ 0.9 million ($ 0.7 million) under the Canada Leasing Facility. Convertible Debentures On January 25, 2021, the Company completed a C$ 35.0 million ($ 27.5 million) bought-deal financing of convertible unsecured subordinated debentures with a syndicate of underwriters (the “January Debentures”). On January 29, 2021, the Company issued a further C$ 5.25 million ( $ 4.1 million) of the January Debentures under the terms of an overallotment option granted to the underwriters. The January Debentures will mature and be repayable on January 31, 2026 (the “January Debentures Maturity Date”) and will accrue interest at the rate of 6.00 % per annum payable semi-annually in arrears on the last day of January and July of each year commencing on July 31, 2021 until the January Debentures Maturity Date. Interest and principal are payable in cash or shares at the option of the Company. The January Debentures will be convertible into common shares of DIRTT, at the option of the holder, at any time prior to the close of business on the business day prior to the earlier of the January Debentures Maturity Date and the date specified by the Company for redemption of the January Debentures at a conversion price of C$ 4.65 per common share, being a ratio of approximately 215.0538 common shares per C$ 1,000 principal amount of the January Debentures. Costs of the transaction were approximately C$ 2.7 million, including the underwriters’ commission. On December 1, 2021, the Company completed a C$ 35.0 million ($ 27.4 million) bought-deal financing of convertible unsecured subordinated debentures with a syndicate of underwriters (the “December Debentures” and, together with the January Debentures, the “Debentures”). These December Debentures will mature and be repayable on December 31, 2026 (the “December Debentures Maturity Date”) and will accrue interest at the rate of 6.25 % per annum payable semi-annually in arrears on the last day of June and December of each year commencing on June 30, 2022 until the December Debentures Maturity Date. Interest and principal are payable in cash or shares at the option of the Company. The December Debentures will be convertible into common shares of DIRTT, at the option of the holder, at any time prior to the close of business on the business day prior to the earlier of the December Debentures Maturity Date and the date specified by the Company for redemption of the December Debentures at a conversion price of C$ 4.20 per common share, being a ratio of approximately 238.0952 common shares per C$ 1,000 principal amount of the December Debentures. Costs of the transaction were approximately C$ 2.3 million, including the underwriters’ commission.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	9. STOCK-BASED COMPENSATION In May 2020, shareholders approved the DIRTT Environmental Solutions Ltd. Long-Term Incentive Plan (the “2020 LTIP”) at the annual and special meeting of shareholders. The 2020 LTIP gives the Company the ability to award options, share appreciation rights, restricted share units, restricted shares, dividend equivalent rights granted in connection with restricted share units, vested Share Awards (as defined below), and other share-based awards and cash awards to eligible employees, officers, consultants and directors of the Company and its affiliates. In accordance with the 2020 LTIP, the sum of (i) 5,850,000 common shares plus (ii) the number of common shares subject to stock options previously granted under the Company’s Amended and Restated Incentive Stock Option Plan (the “Stock Option Plan”) that, following May 22, 2020, expire or are cancelled or terminated without having been exercised in full have been reserved for issuance under the 2020 LTIP. Upon vesting of certain LTIP awards, the Company may withhold and sell shares as a means of meeting DIRTT’s tax withholding requirements in respect of the withholding tax remittances required in respect of award holders. To the extent the fair value of the withheld shares upon vesting exceeds the grant date fair value of the instrument, the excess amount is credited to retained earnings or deficit. Under the terms of the 2020 LTIP, the change of 100% of the Board of Directors combined with the prior Board declining to endorse the incoming board constituted a change of a control as of April 26, 2022. As a result, all outstanding and unvested LTIP awards granted under the 2020 LTIP plan for any holder terminated without cause within one year of the change of control vest immediately upon termination. The Company also maintains the DIRTT Environmental Solutions Ltd. Deferred Share Unit Plan for Non-Employee Directors pursuant to which deferred share units (“DSUs”) are granted to the Company’s non-employee directors. DSUs are settled solely in cash. Prior to the approval of the 2020 LTIP, the Company granted awards of options under the Stock Option Plan and awards of performance share units (“PSUs”) under the DIRTT Environmental Solutions Ltd. Performance Share Unit Plan (the “PSU Plan”). Following the approval of the 2020 LTIP, no further awards will be made under either the Stock Option Plan or the PSU Plan, but both remain in place to govern the terms of any awards that were granted pursuant to such plans and remain outstanding. Stock-based compensation expense For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 Equity-settled awards 1,286 1,285 2,625 2,081 Cash-settled awards 40 576 3 874 1,326 1,861 2,628 2,955 The following summarizes RSUs (as defined below), Share Awards, PSUs, and DSUs activity during the periods: RSU Time- RSU Performance- Share Based Based Awards PSU DSU Number of Number of Number of Number of Number of units units units units units Outstanding at December 31, 2020 2,414,066 200,000 - 197,471 363,664 Granted 1,897,281 878,601 - - 57,898 Vested ( 630,042 ) ( 169 ) - ( 9,314 ) ( 57,380 ) Withheld to settle employee tax obligations ( 161,031 ) - - - - Forfeited ( 116,656 ) ( 9,635 ) - ( 1,733 ) - Outstanding at June 30, 2021 3,403,618 1,068,797 - 186,424 364,182 Outstanding at December 31, 2021 3,216,536 1,021,739 - 157,200 361,577 Granted 2,140,605 863,279 162,682 - 386,083 Vested ( 1,245,386 ) ( 303,568 ) ( 94,528 ) - ( 468,654 ) Withheld to settle employee tax obligations ( 526,259 ) ( 242,460 ) ( 68,154 ) - - Forfeited ( 685,229 ) ( 502,628 ) - ( 157,200 ) - Outstanding at June 30, 2022 2,900,267 836,362 - - 279,006 Restricted share units (time-based vesting) Restricted share units ("RSUs") that vest based on time have an aggregate time-based vesting period of three years and generally one-third of the RSUs vest every year over a three-year period from the date of grant. At the end of a three-year term, the RSUs will be settled by way of the provision of cash or shares to employees (or a combination thereof), at the discretion of the Company. The weighted average fair value of the RSUs granted was C$ 2.39 (2021 – C$ 3.11 ) which was determined using the closing price of the Company’s common shares on their respective grant dates. Restricted share units (performance-based vesting) During 2022 and 2021, restricted share units were granted to executives with service and performance-based conditions for vesting (the “PRSUs”). If the Company’s share price increases to certain values for 20 consecutive trading days, as outlined below, a percentage of the PRSUs will vest at the end of the three-year service period. PRSUs awarded in 2020 were forfeited in January 2022 upon the departure of an executive from the Company. The grant date fair value of the 2022 and 2021 PRSUs were valued using the Monte Carlo valuation method and determined to have a weighted average grant date fair value of C$ 1.87 and C$ 3.27 , respectively. Based on share price performance since the date of grant, none of the 2022 PRSUs and 66.7 % of the 2021 PRSUs will vest upon completion of the three-year service period. % of PRSUs Vesting 33.3 % 66.7 % 100.0 % 150.0 % 2022 and 2021 PRSUs $ 3.00 $ 4.00 $ 5.00 $ 7.00 Share awards During the first quarter of 2022, certain executives were issued share awards in lieu of cash paid variable incentive compensation (“Share Awards”). These Share Awards vested upon grant. The fair value of the Share Awards granted was C$ 2.40 ($ 1.88 ), which was determined using the closing price of the Company’s common shares on the grant date. Deferred share units The fair value of the DSU liability and the corresponding expense is charged to profit or loss at the grant date. Subsequently, at each reporting date between the grant date and settlement date, the fair value of the liability is remeasured with any changes in fair value recognized in profit or loss for the year. DSUs outstanding at June 30, 2022 had a fair value of $ 0.3 million which is included in other liabilities on the balance sheet (December 31, 2021 – $ 0.8 million). Options The following summarizes options granted, exercised, forfeited and expired during the periods: Number of Weighted average options exercise price C$ Outstanding at December 31, 2020 4,774,328 6.52 Forfeited ( 21,588 ) 7.21 Outstanding at June 30, 2021 4,752,740 6.52 Outstanding at December 31, 2021 4,064,489 6.64 Forfeited ( 2,520,220 ) 6.40 Outstanding at June 30, 2022 1,544,269 7.03 Exercisable at June 30, 2022 1,538,337 6.71 Range of exercise prices outstanding at June 30, 2022: Options outstanding Options exercisable Weighted Weighted Weighted Weighted average average average average Number remaining exercise Number remaining exercise Range of exercise prices outstanding life price C$ exercisable life price C$ C$ 4.01 – C$ 5.00 15,025 2.40 4.12 15,025 2.40 4.12 C$ 6.01 – C$ 7.00 789,017 1.56 6.33 783,085 1.55 6.33 C$ 7.01 – C$ 8.00 740,227 1.88 7.84 740,227 1.88 7.84 Total 1,544,269 1,538,337 Dilutive Instruments For the three and six months ended June 30, 2022, 1.5 million options (2021 – 4.8 million), 3.7 million RSUs and PRSUs (2021 – 4.5 million) and 53.8 million shares, which would be issued if the principal amount of the Debentures were settled in our common shares at the quarter end share price (2021 – 8.7 million), were excluded from the diluted weighted average number of common shares calculation as their effect would have been anti-dilutive to the net loss per share.

REVENUE

REVENUE	6 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE	10. REVENUE In the following table, revenue is disaggregated by performance obligation and timing of revenue recognition. All revenue comes from contracts with customers. See Note 11 for the disaggregation of revenue by geographic region. For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 Product 38,098 36,462 71,291 62,298 Transportation 4,795 3,484 8,856 5,983 License fees from Construction Partners 198 141 395 348 Total product revenue 43,091 40,087 80,542 68,629 Installation and other services 1,610 1,015 2,445 1,938 44,701 41,102 82,987 70,567 DIRTT sells its products and services pursuant to fixed-price contracts, which generally have a term of one year or less. The transaction price used in determining the amount of revenue to recognize is based upon agreed contractual terms with the customer and is not subject to variability. For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 At a point in time 42,893 39,946 80,147 68,281 Over time 1,808 1,156 2,840 2,286 44,701 41,102 82,987 70,567 Revenue recognized at a point in time represents the majority of the Company’s sales and revenue is recognized when a customer obtains legal title to the product, which is when ownership of products is transferred to, or services are delivered to the contract counterparty. Revenue recognized over time is limited to installation and other services provided to customers and is recorded as performance obligations which are satisfied over the term of the contract. Contract Liabilities As at June 30, 2022 December 31, 2021 December 31, 2020 Customer deposits 5,683 1,959 1,292 Deferred revenue 439 461 527 Contract liabilities 6,122 2,420 1,819 Contract liabilities primarily relate to deposits received from customers and deferred revenue from license subscriptions. The balance of contract liabilities was higher as at June 30, 2022 compared to December 31, 2021 mainly due to the timing of orders and payments. Contract liabilities as at December 31, 2021 and 2020 totaling $ 2.3 million and $ 1.6 million, respectively, were recognized as revenue during the six months ended June 30, 2022 and 2021, respectively. Sales by Industry The Company periodically reviews the growth of product and transportation revenue by vertical market to evaluate the success of industry-specific sales initiatives. The nature of products sold to the various industries is consistent and therefore review is focused on sales performance. For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 Commercial 29,618 19,032 53,662 35,176 Healthcare 5,091 14,176 12,055 20,663 Government 5,041 4,249 8,322 8,430 Education 3,143 2,489 6,108 4,012 License fees from Construction Partners 198 141 395 348 Total product and transportation revenue 43,091 40,087 80,542 68,629 Installation and other services 1,610 1,015 2,445 1,938 44,701 41,102 82,987 70,567

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
SEGMENT REPORTING	11. SEGMENT REPORTING The Company has one reportable and operating segment and operates in two principal geographic locations - Canada and the United States. Revenue continues to be derived almost exclusively from projects in North America and predominantly from the United States, with periodic international projects from North American Construction Partners. The Company’s revenue from operations from external customers, based on location of operations, and information about its non-current assets, is detailed below. Revenue from external customers For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 Canada 7,417 4,461 12,668 7,456 U.S. 37,284 36,641 70,319 63,111 44,701 41,102 82,987 70,567 Non-current assets (1) As at June 30, 2022 December 31, 2021 Canada 32,304 34,912 U.S. 56,831 60,723 89,135 95,635 (1) Amounts include property, plant and equipment, capitalized software, operating lease right-of-use assets, and other assets.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	12. INCOME TAXES As at June 30, 2022, the Company had a valuation allowance of $ 27.0 million against deferred tax assets as the Company has experienced cumulative losses in recent years (December 31, 2021 – $ 17.3 million).

COMMITMENTS

COMMITMENTS	6 Months Ended
	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	13. COMMITMENTS As at June 30, 2022, the Company had outstanding purchase obligations of approximately $ 5.8 million related to inventory and property, plant and equipment purchases (December 31, 2021 – $ 3.7 million). As at June 30, 2022, the Company had undiscounted operating lease liabilities of $ 49.0 million (December 31, 2021 – $ 49.7 million). During the quarter ended June 30, 2022, the Company extended the term of the lease agreement for the Calgary headquarters by 5 years effective October 2022 . Undiscounted rent obligations associated with this lease are $ 2.3 million.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of consolidation	Principles of consolidation The Financial Statements include the accounts of DIRTT and its subsidiary. All intercompany balances, income and expenses, unrealized gains and losses and dividends resulting from intercompany transactions have been eliminated on consolidation.
Basis of measurement	Basis of measurement These Financial Statements have been prepared on the historical cost convention except for certain financial instruments and certain components of stock-based compensation that are measured at fair value. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The Company’s quarterly tax provision is based upon an estimated annual effective tax rate.
Seasonality	Seasonality Sales of the Company’s products are driven by consumer and industrial demand for interior construction solutions. The timing of customer’s construction projects can be influenced by a number of factors including the prevailing economic climate and weather.

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2022
Receivables [Abstract]
Schedule of accounts, notes, loans and financing receivable	The Company’s aged receivables were as follows : As at June 30, December 31, 2022 2021 Current 18,514 13,659 Overdue 913 621 19,427 14,280 Less: expected credit losses ( 128 ) ( 130 ) 19,299 14,150 Sales tax receivable 387 196 Income tax receivable - 3,194 19,686 17,540

OTHER LIABILITIES (Tables)

OTHER LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2022
Other Liabilities Disclosure [Abstract]
Summary of Other Liabilities	As at, June 30, 2022 December 31, 2021 Legal provisions (1) 45 143 DSU liability 302 785 Sublease deposits 212 - Warranty and other provisions (2) 1,294 1,451 Other liabilities 1,853 2,379 (1) The Company has provided $ 0.05 million (December 31, 2021 - $ 0.1 million) as the estimated amount likely payable for various claims against the Company. The amount provided for is management’s best estimate of the potential payments for amounts claimed. (2) The following table presents a reconciliation of the warranty and other provisions balance: June 30, 2022 December 31, 2021 As at January 1 1,451 1,763 Adjustments to timber provision - ( 500 ) Additions to warranty provision 304 1,019 Payments related to warranties ( 461 ) ( 831 ) 1,294 1,451

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	6 Months Ended
	Jun. 30, 2022
Debt Disclosure [Abstract]
Summary of Long Term Debt Reconciliation	Revolving Leasing Convertible Total Debt Balance on December 31, 2020 - 5,967 - 5,967 Issuances - 9,805 55,107 64,912 Accretion of issue costs - - 352 352 Accrued interest - 556 1,935 2,491 Interest payments - ( 556 ) ( 987 ) ( 1,543 ) Principal repayments - ( 1,808 ) - ( 1,808 ) Exchange differences - ( 55 ) 326 271 Balance at December 31, 2021 - 13,909 56,733 70,642 Current portion of long-term debt and accrued interest - 2,386 937 3,323 Long-term debt - 11,523 55,796 67,319 Balance on December 31, 2021 - 13,909 56,733 70,642 Issuances 647 - 647 Accretion of issue costs - - 342 342 Accrued interest - 379 1,810 2,189 Interest payments - ( 379 ) ( 1,952 ) ( 2,331 ) Principal repayments - ( 1,236 ) - ( 1,236 ) Exchange differences - ( 90 ) ( 918 ) ( 1,008 ) Balance at June 30, 2022 - 13,230 56,015 69,245 Current portion of long-term debt and accrued interest - 2,515 782 3,297 Long-term debt - 10,715 55,233 65,948

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2022
Share-Based Payment Arrangement [Abstract]
Summary of stock-based compensation expense	Stock-based compensation expense For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 Equity-settled awards 1,286 1,285 2,625 2,081 Cash-settled awards 40 576 3 874 1,326 1,861 2,628 2,955
Summary of RSUs, Share Awards, PSUs, DSUs Activity	The following summarizes RSUs (as defined below), Share Awards, PSUs, and DSUs activity during the periods: RSU Time- RSU Performance- Share Based Based Awards PSU DSU Number of Number of Number of Number of Number of units units units units units Outstanding at December 31, 2020 2,414,066 200,000 - 197,471 363,664 Granted 1,897,281 878,601 - - 57,898 Vested ( 630,042 ) ( 169 ) - ( 9,314 ) ( 57,380 ) Withheld to settle employee tax obligations ( 161,031 ) - - - - Forfeited ( 116,656 ) ( 9,635 ) - ( 1,733 ) - Outstanding at June 30, 2021 3,403,618 1,068,797 - 186,424 364,182 Outstanding at December 31, 2021 3,216,536 1,021,739 - 157,200 361,577 Granted 2,140,605 863,279 162,682 - 386,083 Vested ( 1,245,386 ) ( 303,568 ) ( 94,528 ) - ( 468,654 ) Withheld to settle employee tax obligations ( 526,259 ) ( 242,460 ) ( 68,154 ) - - Forfeited ( 685,229 ) ( 502,628 ) - ( 157,200 ) - Outstanding at June 30, 2022 2,900,267 836,362 - - 279,006
Schedule of Percentage of PRSUs Vest upon Increases of Share Price	% of PRSUs Vesting 33.3 % 66.7 % 100.0 % 150.0 % 2022 and 2021 PRSUs $ 3.00 $ 4.00 $ 5.00 $ 7.00
Summary of options granted, exercised, surrendered, forfeited and expired	The following summarizes options granted, exercised, forfeited and expired during the periods: Number of Weighted average options exercise price C$ Outstanding at December 31, 2020 4,774,328 6.52 Forfeited ( 21,588 ) 7.21 Outstanding at June 30, 2021 4,752,740 6.52 Outstanding at December 31, 2021 4,064,489 6.64 Forfeited ( 2,520,220 ) 6.40 Outstanding at June 30, 2022 1,544,269 7.03 Exercisable at June 30, 2022 1,538,337 6.71
Summary of options outstanding by range of exercise prices	Range of exercise prices outstanding at June 30, 2022: Options outstanding Options exercisable Weighted Weighted Weighted Weighted average average average average Number remaining exercise Number remaining exercise Range of exercise prices outstanding life price C$ exercisable life price C$ C$ 4.01 – C$ 5.00 15,025 2.40 4.12 15,025 2.40 4.12 C$ 6.01 – C$ 7.00 789,017 1.56 6.33 783,085 1.55 6.33 C$ 7.01 – C$ 8.00 740,227 1.88 7.84 740,227 1.88 7.84 Total 1,544,269 1,538,337

REVENUE (Tables)

REVENUE (Tables)	6 Months Ended
	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue by major products and services lines and timing of revenue recognition	In the following table, revenue is disaggregated by performance obligation and timing of revenue recognition. All revenue comes from contracts with customers. See Note 11 for the disaggregation of revenue by geographic region. For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 Product 38,098 36,462 71,291 62,298 Transportation 4,795 3,484 8,856 5,983 License fees from Construction Partners 198 141 395 348 Total product revenue 43,091 40,087 80,542 68,629 Installation and other services 1,610 1,015 2,445 1,938 44,701 41,102 82,987 70,567 For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 At a point in time 42,893 39,946 80,147 68,281 Over time 1,808 1,156 2,840 2,286 44,701 41,102 82,987 70,567
Summary of contract liabilities	Contract Liabilities As at June 30, 2022 December 31, 2021 December 31, 2020 Customer deposits 5,683 1,959 1,292 Deferred revenue 439 461 527 Contract liabilities 6,122 2,420 1,819
Schedule of sales by industry	For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 Commercial 29,618 19,032 53,662 35,176 Healthcare 5,091 14,176 12,055 20,663 Government 5,041 4,249 8,322 8,430 Education 3,143 2,489 6,108 4,012 License fees from Construction Partners 198 141 395 348 Total product and transportation revenue 43,091 40,087 80,542 68,629 Installation and other services 1,610 1,015 2,445 1,938 44,701 41,102 82,987 70,567

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2022
Segment Reporting [Abstract]
Schedule of revenue from external customers	Revenue from external customers For the Three Months Ended June 30, For the Six Months Ended June 30, 2022 2021 2022 2021 Canada 7,417 4,461 12,668 7,456 U.S. 37,284 36,641 70,319 63,111 44,701 41,102 82,987 70,567
Schedule of non-current assets	Non-current assets (1) As at June 30, 2022 December 31, 2021 Canada 32,304 34,912 U.S. 56,831 60,723 89,135 95,635 Amounts include property, plant and equipment, capitalized software, operating lease right-of-use assets, and other assets.

BASIS OF PRESENTATION - (Additi

BASIS OF PRESENTATION - (Additional Information) (Detail) - ASU 2021-10	Jun. 30, 2022
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]	true
Accounting standards adopted date	Jan. 01, 2022
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]	true

COVID-19 - (Additional Informat

COVID-19 - (Additional Information) (Detail) $ in Millions	1 Months Ended		3 Months Ended	6 Months Ended
	Dec. 31, 2021 USD ($)	Jan. 31, 2021 USD ($)	Mar. 31, 2022 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 CAD ($)
Unusual or Infrequent Items, or Both [Abstract]
Increase in credit losses				$ 0
Provision for credit losses				100,000
Net proceeds from sale of convertible unsecured subordinated debentures	$ 25,600,000	$ 29,500,000
Subsidies expected to be repaid upon finalization of compensation to specified executives				400,000	$ 0.5
Reversal of incremental provision			$ 600,000
Government subsidies receivable				$ 0

REORGANIZATION - Additional Inf

REORGANIZATION - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022
Restructuring Cost And Reserve [Line Items]
Reorganization	$ 5,163		$ 8,855
Payment for reorganization cost	1,600		7,300
Incremental insurance	3,700		3,700
Accelerated depreciation		$ 1,100
Accounts Payable and Accrued Liabilities [Member]
Restructuring Cost And Reserve [Line Items]
Termination benefits	1,400		1,400
Severances
Restructuring Cost And Reserve [Line Items]
Reorganization	900
Termination Benefits [Member]
Restructuring Cost And Reserve [Line Items]
Reorganization			3,900
Closure of Facility [Member]
Restructuring Cost And Reserve [Line Items]
Reorganization	500		700
Other Cost [Member]
Restructuring Cost And Reserve [Line Items]
Reorganization	100		600
Other Cost [Member] | Accounts Payable and Accrued Liabilities [Member]
Restructuring Cost And Reserve [Line Items]
Restructuring cost	$ 200		$ 200

ADOPTION OF NEW AND REVISED A_2

ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS - (Additional Information) (Detail) - ASU 2021-10	Jun. 30, 2022
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Change in Accounting Principle, Accounting Standards Update, Adopted [true false]	true
Accounting standards adopted date	Jan. 01, 2022
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false]	true

TRADE AND OTHER RECEIVABLES (Ad

TRADE AND OTHER RECEIVABLES (Additional Information) (Detail) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022 USD ($) Constructionpartner	Jun. 30, 2021 USD ($) Constructionpartner	Jun. 30, 2022 USD ($) Constructionpartner	Jun. 30, 2021 USD ($) Constructionpartner
Percent of trade accounts receivable insured	75%		75%
Collection On Sales Deposit Percentage			50%
Revenues	$ 44,701	$ 41,102	$ 82,987	$ 70,567
Provision for credit losses	$ 100		$ 100
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Significant Customer [Member]
Percentage of Total Account Receivable	10%	10%	10%	10%
Revenues		$ 8,200		$ 11,800
Sales Revenue [Member] | Customer Concentration Risk [Member] | Significant Customer [Member]
Number of construction partner | Constructionpartner	0	1	0	1

TRADE AND OTHER RECEIVABLES - S

TRADE AND OTHER RECEIVABLES - Schedule of accounts, notes, loans and financing receivable (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Receivables [Abstract]
Current	$ 18,514	$ 13,659
Overdue	913	621
Total accounts receivable	19,427	14,280
Less: expected credit losses	(128)	(130)
Net accounts receivable	19,299	14,150
Sales tax receivable	387	196
Income tax receivable		3,194
Accounts and other receivables, net, current	$ 19,686	$ 17,540

OTHER LIABILITIES - Summary of

OTHER LIABILITIES - Summary of Other Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Other Liabilities, Current [Abstract]
Legal provisions	$ 45	$ 143
DSU liability	302	785
Sublease deposits	212
Warranty and other provisions	1,294	1,451	$ 1,763
Other liabilities	$ 1,853	$ 2,379

OTHER LIABILITIES - Summary o_2

OTHER LIABILITIES - Summary of Other Liabilities (Parenthetical) (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Other Liabilities, Current [Abstract]
Estimated claims payable	$ 50	$ 100

OTHER LIABILITIES - Reconciliat

OTHER LIABILITIES - Reconciliation of Warranty and Other Provisions Balance (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Other Liabilities, Current [Abstract]
Balance	$ 1,451	$ 1,763
Adjustments to timber provision		(500)
Additions to warranty provision	304	1,019
Payments related to warranties	(461)	(831)
Balance	$ 1,294	$ 1,451

LONG-TERM DEBT - Summary of Lon

LONG-TERM DEBT - Summary of Long Term Debt Reconciliation (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Debt Instrument [Line Items]
Long term debt			$ 70,642	$ 5,967	$ 5,967
Issuances	$ 647	$ 8,407	647	37,952	64,912
Accretion of issue costs			342		352
Accrued interest			2,189		2,491
Interest payments			(2,331)		(1,543)
Principal repayments	(618)	$ (552)	(1,236)	(760)	(1,808)
Exchange differences			(1,008)		271
Long term debt	69,245		69,245		70,642
Current portion of long-term debt and accrued interest	3,297		3,297		3,323
Long-term debt	65,948		65,948		67,319
Leasing Facilities [Member]
Debt Instrument [Line Items]
Long term debt			13,909	$ 5,967	5,967
Issuances			647		9,805
Accrued interest			379		556
Interest payments			(379)		(556)
Principal repayments			(1,236)		(1,808)
Exchange differences			(90)		(55)
Long term debt	13,230		13,230		13,909
Current portion of long-term debt and accrued interest	2,515		2,515		2,386
Long-term debt	10,715		10,715		11,523
Convertible Debentures [Member]
Debt Instrument [Line Items]
Long term debt			56,733
Issuances					55,107
Accretion of issue costs			342		352
Accrued interest			1,810		1,935
Interest payments			(1,952)		(987)
Exchange differences			(918)		326
Long term debt	56,015		56,015		56,733
Current portion of long-term debt and accrued interest	782		782		937
Long-term debt	$ 55,233		$ 55,233		$ 55,796

LONG-TERM DEBT - (Additional In

LONG-TERM DEBT - (Additional Information) (Detail)

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

Dec. 01, 2021 CAD ($) $ / shares shares

Dec. 01, 2021 USD ($) shares

Jan. 29, 2021 CAD ($)

Jan. 29, 2021 USD ($)

Jan. 25, 2021 CAD ($) $ / shares shares

Jan. 25, 2021 USD ($) shares

Apr. 30, 2022 CAD ($)

Apr. 30, 2022 USD ($)

Jun. 30, 2022 USD ($)

Jun. 30, 2022 USD ($)

Dec. 31, 2021 USD ($)

Jun. 30, 2022 CAD ($) Days

Jun. 30, 2022 USD ($) Days

Feb. 12, 2021 CAD ($)

Debt Instrument [Line Items]

Amortized term

6 years

Convertible Debentures [Member]

Debt Instrument [Line Items]

Issuance of convertible debentures

$ 35,000,000

$ 27,400,000

$ 5,250,000

$ 4,100,000

$ 35,000,000

$ 27,500,000

Convertible debentures, maturity date

Dec. 31, 2026

Dec. 31, 2026

Jan. 31, 2026

Jan. 31, 2026

Convertible debentures, interest rate

6.25%

6.25%

6%

6%

Convertible debentures, frequency of interest payment

semi-annually

semi-annually

semi-annually

semi-annually

Convertible debentures, conversion price | $ / shares

$ 4.20

$ 4.65

Convertible debentures, common shares issued | shares

238.0952

238.0952

215.0538

215.0538

Convertible debentures, principal amount

$ 1,000

$ 1,000

Convertible debentures, transaction cost

$ 2,300,000

$ 2,700,000

Canadian Dollar Advances [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

$ 5,000,000

Revolving credit facility, term

7 years

Cash consideration received under leasing facility

$ 900,000

$ 700,000

US Dollar Advances [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

$ 14,000,000

Revolving credit facility, term

5 years

Cash consideration received under leasing facility

$ 0

$ 0

$ 9,800,000

Maximum [Member]

Debt Instrument [Line Items]

Revolving credit facility, basis spread on variable rate

5.59%

Minimum [Member]

Debt Instrument [Line Items]

Revolving credit facility, basis spread on variable rate

4.25%

Revolving Credit Facility [Member] | New RBC Facility [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

$ 25,000,000

Revolving credit facility, maximum borrowing capacity, description

Under the RBC Facility, the Company is able to borrow up to a maximum of 90% of investment grade or insured accounts receivable plus 85% of eligible accounts receivable plus the lesser of (i) 75% of the book value of eligible inventory and (ii) 85% of the net orderly liquidation value of eligible inventory less any reserves for potential prior ranking claims (the “Borrowing Base”).

Line of credit available borrowing capacity

14,500,000

11,300,000

Debt instrument covenant terms

the Company is subject to a fixed charge coverage ratio (“FCCR”) covenant of 1.10:1 on a trailing twelve-month basis. Additionally, if the FCCR has been below 1.10:1 for the three immediately preceding months, the Company is required to maintain a reserve account equal to the aggregate of one year of payments on outstanding loans on the Leasing Facilities

Revolving credit facility, aggregate excess availability

$ 5,000,000

Cash balance

$ 3,200,000

Number of consecutive business days | Days

5

5

Revolving Credit Facility [Member] | New RBC Facility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Revolving credit facility, aggregate excess availability

$ 6,250,000

Revolving Credit Facility [Member] | New RBC Facility [Member] | Prime Rate [Member]

Debt Instrument [Line Items]

Revolving credit facility, basis spread on variable rate

30%

Revolving Credit Facility [Member] | New RBC Facility [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Revolving credit facility, basis spread on variable rate

155%

STOCK-BASED COMPENSATION - (Add

STOCK-BASED COMPENSATION - (Additional Information) (Detail) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended			12 Months Ended
	Jun. 30, 2022 $ / shares shares	Jun. 30, 2021 $ / shares shares	Jun. 30, 2022 $ / shares shares	Jun. 30, 2022 $ / shares $ / shares shares	Jun. 30, 2021 $ / shares shares	Dec. 31, 2021 USD ($) $ / shares	Jun. 30, 2022 USD ($)	May 31, 2020 shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock reserved for future issuance								5,850,000
Securities excluded from calculation of net income (loss) per share	1,500,000	4,800,000	1,500,000	1,500,000	4,800,000
Restricted Stock Units Time Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award requisite service period			3 years	3 years
Weighted average fair value of the RSUs granted | $ / shares	$ 2.39	$ 3.11	$ 2.39	$ 2.39	$ 3.11
Share Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation other than option grant date fair value | (per share)			$ 2.40	$ 1.88
Deferred Share Units ("DSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Deferred Compensation Liability, Current and Noncurrent | $						$ 0.8	$ 0.3
Restricted Share Units ("RSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share			3.7	3.7
Shares Issuable on Principal Amount Settled in Common Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share			53,800,000	53,800,000	8,700,000
Performance Based Restricted Stock Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award requisite service period			3 years	3 years
Performance Based Restricted Stock Units [Member] | 2022 PRSUs [ Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting			0%	0%
Performance Based Restricted Stock Units [Member] | 2021 PRSUs [ Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting					66.70%
Performance Based Restricted Stock Units [Member] | Monte Carlo Valuation Method [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation other than option grant date fair value | $ / shares			$ 1.87			$ 3.27
RSUs and PRSUs [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share		4,500,000

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 1,326	$ 1,861	$ 2,628	$ 2,955
Equity-settled Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	1,286	1,285	2,625	2,081
Cash-settled Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 40	$ 576	$ 3	$ 874

STOCK-BASED COMPENSATION - Su_2

STOCK-BASED COMPENSATION - Summary of RSUs, Share Awards, PSUs, DSUs Activity (Detail) - shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Restricted Stock Units Time Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning	3,216,536	2,414,066
Granted	2,140,605	1,897,281
Vested	(1,245,386)	(630,042)
Withheld to settle employee tax obligations	(526,259)	(161,031)
Forfeited	(685,229)	(116,656)
Number of units, Outstanding at the end	2,900,267	3,403,618
Restricted Share Units ("RSUs") Performance-Based [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning	1,021,739	200,000
Granted	863,279	878,601
Vested	(303,568)	(169)
Withheld to settle employee tax obligations	(242,460)
Forfeited	(502,628)	(9,635)
Number of units, Outstanding at the end	836,362	1,068,797
Share Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted	162,682
Vested	(94,528)
Withheld to settle employee tax obligations	(68,154)
Performance Share Units ("PSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning	157,200	197,471
Vested		(9,314)
Forfeited	(157,200)	(1,733)
Number of units, Outstanding at the end		186,424
Deferred Share Units ("DSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning	361,577	363,664
Granted	386,083	57,898
Vested	(468,654)	(57,380)
Number of units, Outstanding at the end	279,006	364,182

STOCK-BASED COMPENSATION - Sche

STOCK-BASED COMPENSATION - Schedule of Percentage of PRSUs Vest upon Increases of Share Price (Detail) - 2022 and 2021 PRSUs [Member] - PRSUs [Member]	6 Months Ended
	Jun. 30, 2022 $ / shares
Share-based Payment Arrangement, Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting	33.30%
Weighted average fair value of the RSUs granted	$ 3
Share-based Payment Arrangement, Tranche Two [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting	66.70%
Weighted average fair value of the RSUs granted	$ 4
Share-based Payment Arrangement, Tranche Three
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting	100%
Weighted average fair value of the RSUs granted	$ 5
Share Based Compensation Award Tranche Four
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting	150%
Weighted average fair value of the RSUs granted	$ 7

STOCK-BASED COMPENSATION - Su_3

STOCK-BASED COMPENSATION - Summary of Options Granted, Exercised, Surrendered, Forfeited and Expired (Detail) - Employee Stock Option [Member]	6 Months Ended
	Jun. 30, 2022 $ / shares $ / shares shares	Jun. 30, 2022 $ / shares shares	Jun. 30, 2021 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options, Outstanding at the beginning	4,064,489	4,064,489	4,774,328
Number of options, Forfeited	(2,520,220)	(2,520,220)	(21,588)
Number of options, Outstanding at the end	1,544,269	1,544,269	4,752,740
Number of options, Exercisable	1,538,337	1,538,337
Weighted average exercise price, Outstanding at the beginning | $ / shares	$ 6.64		$ 6.52
Weighted average exercise price, Forfeited | $ / shares	$ 6.40		7.21
Weighted average exercise price, Outstanding at the end | (per share)		$ 7.03	$ 6.52
Weighted average exercise price, Exercisable | $ / shares	$ 6.71	$ 6.71

STOCK-BASED COMPENSATION - Su_4

STOCK-BASED COMPENSATION - Summary of Options Outstanding by Range of Exercise Prices (Detail)	6 Months Ended
	Jun. 30, 2022 $ / shares shares
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Options outstanding, Number | shares	1,544,269
Options exercisable, Number | shares	1,538,337
Exercise Price Range $4.01 to $5.00 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Minimum	$ 4.01
Range of exercise prices, Maximum	$ 5
Options outstanding, Number | shares	15,025
Options outstanding, Weighted average remaining life	2 years 4 months 24 days
Options outstanding	$ 4.12
Options exercisable, Number | shares	15,025
Options exercisable, Weighted average remaining life	2 years 4 months 24 days
Exercise Price Range $6.01 to $7.00 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Minimum	$ 6.01
Range of exercise prices, Maximum	$ 7
Options outstanding, Number | shares	789,017
Options outstanding, Weighted average remaining life	1 year 6 months 21 days
Options outstanding	$ 6.33
Options exercisable, Number | shares	783,085
Options exercisable, Weighted average remaining life	1 year 6 months 18 days
Exercise Price Range $7.01 to $8.00 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Minimum	$ 7.01
Range of exercise prices, Maximum	$ 8
Options outstanding, Number | shares	740,227
Options outstanding, Weighted average remaining life	1 year 10 months 17 days
Options outstanding	$ 7.84
Options exercisable, Number | shares	740,227
Options exercisable, Weighted average remaining life	1 year 10 months 17 days

REVENUE - Disaggregation of Rev

REVENUE - Disaggregation of Revenue by Major Products and Services Lines (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation Of Revenue [Line Items]
Revenues	$ 44,701	$ 41,102	$ 82,987	$ 70,567
Product [Member]
Disaggregation Of Revenue [Line Items]
Revenues	38,098	36,462	71,291	62,298
Transportation [Member]
Disaggregation Of Revenue [Line Items]
Revenues	4,795	3,484	8,856	5,983
License fees from Construction Partners [Member]
Disaggregation Of Revenue [Line Items]
Revenues	198	141	395	348
Total product revenue [Member]
Disaggregation Of Revenue [Line Items]
Revenues	43,091	40,087	80,542	68,629
Installation and other services [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 1,610	$ 1,015	$ 2,445	$ 1,938

REVENUE - Disaggregation of R_2

REVENUE - Disaggregation of Revenue by Timing of Revenue Recognition (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation Of Revenue [Line Items]
Revenues	$ 44,701	$ 41,102	$ 82,987	$ 70,567
At a point in time [Member]
Disaggregation Of Revenue [Line Items]
Revenues	42,893	39,946	80,147	68,281
Over time [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 1,808	$ 1,156	$ 2,840	$ 2,286

REVENUE - Summary of Contract L

REVENUE - Summary of Contract Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Customer deposits	$ 5,683	$ 1,959	$ 1,292
Deferred revenue	439	461	527
Contract liabilities	$ 6,122	$ 2,420	$ 1,819

REVENUE - (Additional Informati

REVENUE - (Additional Information) (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Revenue from Contract with Customer [Abstract]
Contract liabilities recognized as revenue	$ 2.3	$ 1.6

REVENUE - Schedule of Sales by

REVENUE - Schedule of Sales by Industry (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Disaggregation Of Revenue [Line Items]
Revenues	$ 44,701	$ 41,102	$ 82,987	$ 70,567
Commercial [Member]
Disaggregation Of Revenue [Line Items]
Revenues	29,618	19,032	53,662	35,176
Healthcare [Member]
Disaggregation Of Revenue [Line Items]
Revenues	5,091	14,176	12,055	20,663
Government [Member]
Disaggregation Of Revenue [Line Items]
Revenues	5,041	4,249	8,322	8,430
Education [Member]
Disaggregation Of Revenue [Line Items]
Revenues	3,143	2,489	6,108	4,012
License fees from Construction Partners [Member]
Disaggregation Of Revenue [Line Items]
Revenues	198	141	395	348
Total product and transportation revenue [Member]
Disaggregation Of Revenue [Line Items]
Revenues	43,091	40,087	80,542	68,629
Installation and other services [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 1,610	$ 1,015	$ 2,445	$ 1,938

SEGMENT REPORTING - (Additional

SEGMENT REPORTING - (Additional Information) (Detail)	6 Months Ended
	Jun. 30, 2022 Country Segment
Segment Reporting [Abstract]
Number of reportable segments	1
Number of operating segments	1
Number of principal geographic locations | Country	2

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from external customers	$ 44,701	$ 41,102	$ 82,987	$ 70,567
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from external customers	7,417	4,461	12,668	7,456
U.S. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue from external customers	$ 37,284	$ 36,641	$ 70,319	$ 63,111

SEGMENT REPORTING - Schedule _2

SEGMENT REPORTING - Schedule of Non-current Assets (Detail) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	$ 89,135	$ 95,635
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	32,304	34,912
U.S. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	$ 56,831	$ 60,723

INCOME TAXES - (Additional Info

INCOME TAXES - (Additional Information) (Detail) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Schedule Of Income Tax [Line Items]
Valuation allowance against Deferred Tax Assets	$ 27	$ 17.3

COMMITMENTS - (Additional Infor

COMMITMENTS - (Additional Information) (Detail) - USD ($) $ in Millions	3 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Long Term Purchase Commitment [Line Items]
Undiscounted operating lease liabilities	$ 49	$ 49.7
Calgary Headquarters [Member]
Long Term Purchase Commitment [Line Items]
Lease extended term	5 years
Lease extended term commencement period	2022-10
Operating lease undiscounted rent obligations	$ 2.3
Inventory And Property Plant And Equipment [Member]
Long Term Purchase Commitment [Line Items]
Purchase obligation, outstanding	$ 5.8	$ 3.7