Dirtt Environmental Solutions (DRTTF) 10-K 21 Feb 24 2023 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Feb. 16, 2024	Jun. 30, 2023
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Entity Registrant Name	DIRTT ENVIRONMENTAL SOLUTIONS LTD
Entity Central Index Key	0001340476
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
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 Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
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		191,110,385
Entity Public Float			$ 17,074,379
Document Financial Statement Error Correction	false
ICFR Auditor Attestation Flag	false
Auditor Name	PricewaterhouseCoopers LLP
Auditor Firm ID	271
Auditor Location	Calgary, Alberta, Canada
Documents Incorporated by Reference	Portions of the registrant’s Proxy Statement relating to the Annual and Special Meeting of Shareholders, scheduled to be held on May 9, 2024, are incorporated by reference into Part III of this Annual Report on Form 10-K.

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Current Assets
Cash and cash equivalents	$ 24,744	$ 10,821
Restricted cash	355	3,418
Trade and accrued receivables, net of expected credit losses of $0.1 million at December 31, 2023 and at December 31, 2022	15,787	13,930
Other receivables	484	7,880
Inventory	16,577	22,251
Prepaids and other current assets	4,023	3,825
Assets held for sale	1,555	0
Total Current Assets	63,525	62,125
Property, plant and equipment, net	25,077	41,522
Capitalized software, net	2,450	4,406
Operating lease right-of-use assets, net	29,813	30,490
Other assets	3,452	5,110
Total Assets	124,317	143,653
Current Liabilities
Accounts payable and accrued liabilities	19,880	19,881
Other liabilities	2,482	2,056
Customer deposits and deferred revenue	5,290	4,866
Current portion of long-term debt and accrued interest	841	3,306
Current portion of lease liabilities	5,255	5,889
Total Current Liabilities	33,748	35,998
Long-term debt	55,267	62,129
Long-term lease liabilities	28,201	27,534
Total Liabilities	117,216	125,661
SHAREHOLDERS’ EQUITY
Common shares, unlimited authorized without par value, 105,377,667 issued and outstanding at December 31, 2023 and 97,882,844 at December 31, 2022	196,128	191,347
Additional paid-in capital	7,954	9,023
Accumulated other comprehensive loss	(16,125)	(16,106)
Accumulated deficit	(180,856)	(166,272)
Total Shareholders’ Equity	7,101	17,992
Total Liabilities and Shareholders’ Equity	$ 124,317	$ 143,653

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Trade and other receivables, expected credit losses	$ 101	$ 126
Common shares, authorized	Unlimited	Unlimited
Common shares, no par value	$ 0	$ 0
Common shares, shares issued	105,377,667	97,882,844
Common shares, shares outstanding	105,377,667	97,882,844

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues [Abstract]
Total revenue	$ 181,931	$ 172,161	$ 147,593
Cost of goods sold	122,389	144,001	124,133
Gross profit	59,542	28,160	23,460
Expenses
Sales and marketing	25,235	26,950	31,041
General and administrative	21,655	25,462	30,595
Operations support	7,832	9,498	9,372
Technology and development	5,820	7,555	8,234
Stock-based compensation	2,306	4,277	4,713
Reorganization	3,009	13,461	0
Impairment charge on Rock Hill Facility	8,716	0	0
Goodwill impairment	0	0	1,443
Related party expense	1,524	0	0
Total operating expenses	76,097	87,203	85,398
Operating loss	(16,555)	(59,043)	(61,938)
Government subsidies	236	7,765	11,455
Gain on sale of software and patents	7,130	0	0
Foreign exchange (loss) gain	(626)	1,445	(335)
Interest income	490	51	77
Interest expense	(4,927)	(5,160)	(3,131)
Non Operating (income) loss	2,303	4,101	8,066
Net loss before tax	(14,252)	(54,942)	(53,872)
Income taxes
Current income tax expense	332	21	210
Deferred income tax recovery	0	0	(414)
Income tax expense (recovery)	332	21	(204)
Net loss	$ (14,584)	$ (54,963)	$ (53,668)
NET LOSS PER SHARE
Net loss per share (Basic)	$ (0.13)	$ (0.55)	$ (0.55)
Net loss per share (Diluted)	$ (0.13)	$ (0.55)	$ (0.55)
Weighted average number of shares outstanding (in thousands)
Weighted average number of shares outstanding (basic)	116,135	99,826	96,826
Weighted average number of shares outstanding (diluted)	116,135	99,826	96,826
Product [ Member]
Revenues [Abstract]
Total revenue	$ 176,919	$ 166,256	$ 143,000
Cost of goods sold	119,728	140,058	120,281
Service [Member]
Revenues [Abstract]
Total revenue	5,012	5,905	4,593
Cost of goods sold	$ 2,661	$ 3,943	$ 3,852

Consolidated Statement of Compr

Consolidated Statement of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net loss for the year	$ (14,584)	$ (54,963)	$ (53,668)
Exchange differences on translation of foreign operations	(19)	(190)	1,102
Comprehensive loss for the year	$ (14,603)	$ (55,153)	$ (52,566)

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common Shares	Additional paid-in capital	Accumulated other comprehensive income (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	4,453		4,453
Issued on vesting of RSUs and Share Awards		$ 1,143	(1,143)
Issued on vesting of RSUs and Share Awards (in shares)		664,069
RSUs and Share Awards withheld to settle employee tax obligations	(652)		(285)		(367)
Foreign currency translation adjustment	1,102			1,102
Net loss for the year	(53,668)				(53,668)
Ending Balance at Dec. 31, 2021	67,766	$ 181,782	13,200	(15,916)	(111,300)
Ending Balance (in shares) at Dec. 31, 2021		85,345,433
Stock-based compensation	3,943		3,943
Issued on vesting of RSUs and Share Awards		$ 7,088	(7,088)
Issued on vesting of RSUs and Share Awards (in shares)		3,149,061
Issued for employee share purchase plan	296	$ 296
Issued for employee share purchase plan (in shares)		720,901
RSUs and Share Awards withheld to settle employee tax obligations	(1,041)		(1,032)		(9)
Issued on private placement	2,181	$ 2,181
Issued on private placement (in shares)		8,667,449
Foreign currency translation adjustment	(190)			(190)
Net loss for the year	(54,963)				(54,963)
Ending Balance at Dec. 31, 2022	17,992	$ 191,347	9,023	(16,106)	(166,272)
Ending Balance (in shares) at Dec. 31, 2022		97,882,844
Stock-based compensation	1,713		1,713
Issued on vesting of RSUs and Share Awards		$ 2,756	(2,756)
Issued on vesting of RSUs and Share Awards (in shares)		1,886,868
Issued for employee share purchase plan	502	$ 502
Issued for employee share purchase plan (in shares)		1,708,210
RSUs and Share Awards withheld to settle employee tax obligations	(26)		(26)
Issued to settle related party debt, shares		3,899,745
Issued to settle related party debt	1,523	$ 1,523
Foreign currency translation adjustment	(19)			(19)
Net loss for the year	(14,584)				(14,584)
Ending Balance at Dec. 31, 2023	$ 7,101	$ 196,128	$ 7,954	$ (16,125)	$ (180,856)
Ending Balance (in shares) at Dec. 31, 2023		105,377,667

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net loss for the period	$ (14,584)	$ (54,963)	$ (53,668)
Adjustments:
Depreciation and amortization	8,934	15,119	14,513
Impairment charge on Rock Hill Facility	8,716	0	0
Stock-based compensation, net of settlements	2,306	3,342	4,248
Foreign exchange loss (gain)	1,099	(1,813)	112
Gain on sale of software and patents	(7,130)	0	0
Loss (gain) on disposal of equipment	153	(133)	12
Accretion of convertible debentures	698	676	352
Deferred income tax recovery	0	0	(414)
Goodwill impairment	0	0	1,443
Changes in operating assets and liabilities:
Trade and accrued receivables	(1,833)	(179)	(2,118)
Other receivables	7,406	(4,432)	3,570
Inventory	5,961	(4,716)	(2,449)
Prepaid and other assets, current and long term	474	129	(1,132)
Accounts payable and accrued liabilities	2,137	260	2,702
Other liabilities	(421)	(109)	(213)
Customer deposits and deferred revenue	243	2,477	601
Current portion of long-term debt and accrued interest	(40)	(149)	948
Lease liabilities	702	231	283
Net cash flows provided by (used in) operating activities	14,821	(44,260)	(31,210)
Cash flows from investing activities:
Purchase of property, plant and equipment, net of accounts payable changes	(1,242)	(2,394)	(11,781)
Capitalized software development expenditures	(1,794)	(1,677)	(2,340)
Other asset expenditures	(398)	(443)	(496)
Recovery of software development expenditures	127	263	461
Proceeds on sale of software and patents	10,950	0	0
Proceeds on sale of equipment	14	227	18
Net cash flows provided by (used in) investing activities	7,657	(4,024)	(14,138)
Cash flows from financing activities:
Proceeds received on long-term debt	0	647	64,912
Repayment of long-term debt	(11,579)	(2,470)	(1,808)
Proceeds issued on private placement	0	1,990	0
Employee tax payments on vesting of RSUs	(26)	(1,041)	(652)
Net cash flows (used in) provided by financing activities	(11,605)	(874)	62,452
Effect of foreign exchange on cash, cash equivalents and restricted cash	(13)	(11)	458
Net increase (decrease) in cash, cash equivalents and restricted cash	10,860	(49,169)	17,562
Cash, cash equivalents and restricted cash, beginning of year	14,239	63,408	45,846
Cash, cash equivalents and restricted cash, end of year	25,099	14,239	63,408
Supplemental disclosure of cash flow information:
Interest paid	(3,977)	(4,423)	(1,543)
Income taxes received	$ (4)	$ 3,212	$ 433

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Cash Flows [Abstract]
Cash and cash equivalents	$ 24,744	$ 10,821	$ 60,313
Restricted cash	355	3,418	3,095
Total cash, cash equivalents and restricted cash	$ 25,099	$ 14,239	$ 63,408	$ 45,846

GENERAL INFORMATION

GENERAL INFORMATION	12 Months Ended
	Dec. 31, 2023
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 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. As of May 9, 2023, Armstrong World Industries, Inc. (“AWI”) owns a 50% interest in the rights, titles and interest in certain intellectual property rights in a portion of the ICE Software that is used by AWI. 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”. Effective October 12, 2023, DIRTT’s common shares ceased to trade on The Nasdaq Capital Markets. DIRTT’s common shares are quoted on the OTC Markets on the “OTC Pink Tier” under the symbol “DRTTF”.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	2. SIGNIFICANT ACCOUNTING POLICIES Basis of presentation These consolidated financial statements (“Financial Statements”), including comparative figures, have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). 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 upon consolidation. Basis of measurement These Financial Statements have been prepared on the historical cost convention except for certain financial instruments, assets held for sale and stock-based compensation that are measured at fair value, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets. Use of estimates The preparation of the Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and the disclosure of contingent liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Such estimates primarily relate to unsettled transactions and events as of the date of the Financial Statements. Estimates are based on historical data and experience, as well as various other factors that management considers reasonable under the circumstances. Actual outcomes can differ from these estimates. Significant estimates and assumptions made by management include: • Estimates of ability and timeliness of customer payments of trade receivables; • Estimates of useful lives of depreciable assets as well as the fair value of long-term assets and future cash flows used for impairment calculations; • Determining the fair value less costs to sell of the assets held for sale; • Estimates of future taxable earnings used to assess the realizable value of deferred tax assets and the ability to recognize a deferred tax asset; • Tax interpretations, regulations and legislation in the various jurisdictions in which the Company and its subsidiary operate; • Estimates of the fair value of stock awards, including whether the performance criteria will be met and measurement of the ultimate payout amount; and • Estimates of liabilities associated with the potential and amount of warranty, legal claims and other contingencies. Segments Management has determined that DIRTT has one operating segment. The Company’s chief executive officer, who is DIRTT’s chief operating decision maker, reviews financial information on a consolidated and aggregate basis, together with certain operating metrics principally, to make decisions about how to allocate resources and to measure the Company’s performance. Foreign currency translation DIRTT Environmental Solutions Ltd. is a Canadian company and its functional currency is the Canadian dollar. DIRTT’s wholly owned subsidiary is domiciled in the United States and its functional currency is the U.S. dollar. Assets and liabilities denominated in foreign currencies, other than those held through foreign subsidiaries, are translated into the transacting company’s functional currency at the year-end exchange rate for monetary items, and at the historical exchange rates for non-monetary items. Foreign currency revenues and expenses are translated at the exchange rates in effect on the dates of the related transactions. Foreign exchange gains and losses, other than those arising from the translation of the Company’s net investments in its foreign subsidiary, are included in income. The accounts of the Company’s U.S. dollar subsidiary is translated into Canadian dollars, and the Financial Statements are translated into U.S. dollars for financial statement presentation. Assets and liabilities are translated using year-end exchange rates, and revenues, expenses, gains and losses are translated using average monthly exchange rates. Foreign exchange gains and losses arising from the translation of the Company’s assets and liabilities are included in “comprehensive loss for the year”. Cash and cash equivalents and restricted cash Cash and cash equivalents include cash on hand held at banks and cash equivalents, which are defined as highly liquid investments with original maturities of three months or less. Restricted cash is a reserve account not available for immediate or general business use and is required when certain requirements are not met under the terms of the Company’s senior secured credit facility (as defined in Note 14). Trade and other receivables, net of expected credit losses Accounts receivable are recorded at the invoiced amount, do not require collateral and do not bear interest. The Company estimates its allowance for doubtful accounts using the current expected credit loss (“CECL”) methodology, which is designed to capture the Company’s current estimate of all expected credit losses. Inventory Inventory is comprised of raw materials and work in progress. The Company does not typically carry a significant amount of finished goods inventory. Inventory is valued at the lower of weighted average cost and net realizable value. Net realizable value is based on an item’s usability in the manufacturing of the Company’s products. The Company records an allowance for obsolescence when the net realizable value of inventory items declines below weighted average cost. Net realizable value is determined based on current market prices for inventory less the estimated cost to sell. Work in progress is valued at an estimate of cost, including attributable overheads, based on stage of completion. Fixed production overheads are allocated to inventory on the basis of normal capacity of the production facilities. In periods where production levels are abnormally low, unallocated overheads are separately recognized as an expense in the period in which they are incurred. Assets held for sale The Company classifies an asset group (“asset”) as held for sale in the period that (i) it has approved and committed to a plan to sell the asset, (ii) the asset is available for immediate sale in its present condition, (iii) an active program to locate a buyer and other actions required to sell the asset have been initiated, (iv) the sale of the asset is probable and transfer of the asset is expected to qualify for recognition as a completed sale within one year (subject to certain events or circumstances), (v) the asset is being actively marketed for sale at a price that is reasonable in relation to its current fair value, and (vi) it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The Company initially and subsequently measures a long-lived asset that is classified as held for sale at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the consolidated statement of operations and comprehensive loss in the period in which the held for sale criteria are met. Upon designation as an asset held for sale, the Company stops recording depreciation expense on the asset. The Company assesses the fair value of assets held for sale less any costs to sell at each reporting period until the asset is no longer classified as held for sale. Leases The Company categorizes leases at their inception as either operating or finance leases. Leases where the Company assumes substantially all of the rewards or ownership and leases where ownership is transferred at the end of the lease term, or by way of a bargain purchase option, are classified as finance leases. Upon initial recognition, the leased asset is measured at an amount equal to the lower of its fair value and the present value of the minimum lease payments. Lease payments are apportioned between finance charges and reduction of the lease liability, so as to achieve a constant rate of interest on the balance of the liability. Finance charges are recognized in the statement of operations. The Company’s Leasing Facilities (as defined in Note 8) are accounted for as finance leases as ownership of the equipment is expected to return to the Company at the end of the lease term. These transactions are not accounted for as a sale of the underlying equipment as the Company continues to control the equipment. For leases categorized as operating, the Company determines if an arrangement is a lease or contains a lease element at inception. The arrangement is a lease if it conveys the right to the Company to control the use of identified property, plant, or equipment for a period of time in exchange for consideration. Operating leases are separately disclosed as operating lease right-of-use (“ROU”) assets, with a corresponding lease liability split between current and long-term components on the balance sheet. Operating leases with an initial term of 12 months or less are not included on the balance sheet. The Company recognizes lease expense for these leases on a straight-line basis over the lease term. ROU assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. Property, plant and equipment Property, plant and equipment are recorded at cost, including direct costs, attributable indirect costs and carrying costs, less accumulated depreciation and any accumulated impairment losses. Expenditures for repairs and maintenance are expensed as incurred, while renewals and betterments are capitalized. Depreciation is charged to the consolidated statement of operations on a straight-line basis over the estimated useful lives of the assets. The estimated useful lives of the Company’s property, plant and equipment are as follows: Building 25 years Manufacturing equipment 10 years Leasehold improvements Over term of lease ( 1 to 14 years) Office equipment 5 years Tooling and prototypes 4 years Computer equipment 3 years Vehicles 3 years When assets are disposed of or retired, the cost and accumulated depreciation and impairment losses are removed from the respective accounts and any resulting gain or loss is reflected in operating expenses. Capitalized software costs The Company capitalizes costs related to internally developed software during the application development stage when (i) the preliminary project stage is completed, (ii) management has authorized further funding for the completion of the project, and (iii) it is probable that the project will be completed and performed as intended. Capitalized costs include costs of personnel and related expenses for employees and third parties directly attributable to the projects. Capitalization of these costs ceases once the project is substantially complete and the software is ready for its intended purpose. Costs incurred for significant upgrades and enhancements are also capitalized. Costs related to preliminary project activities and post implementation activities, including training, maintenance and minor modifications or enhancements are expensed as incurred. Capitalized software costs are amortized on a straight-line basis over the estimated useful life of the developed asset, which is generally three to five years . Management evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Software development is considered internal-use as it is used to design and sell the DIRTT products and is not included in the end client’s product. Revenues received from Construction Partners for ICE Software are recognized as revenues as they are considered an element of the product sale. Any incidental third-party revenues received for the ICE Software are credited against capitalized software costs. The Company follows this accounting policy for cloud computing arrangements that are considered a service contract, however, these projects are capitalized to prepaids and other assets on the balance sheet and are expensed as an operating cost, as opposed to amortization, over the expected term of the software service contract. Impairment of long-lived assets Management evaluates the recoverability of the Company’s property, plant and equipment, capitalized software costs and ROU assets when events or changes in circumstances indicate a potential impairment exists. Events and changes in circumstances considered by the Company in determining whether the carrying value of long-lived assets may not be recoverable include, but are not limited to, significant changes in performance relative to expected operating results, significant changes in the use of the assets, significant negative industry or economic trends, and changes in the Company’s business strategy. Impairment testing is performed at an asset level that represents the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities (an “asset group”). In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition of the asset group. If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment loss is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. Convertible Debentures The Company accounts for convertible debentures as liabilities. Embedded features included in the convertible debentures that require bifurcation are accounted for separately. Costs incurred directly related to the issuance of convertible debentures are presented as a direct deduction against the carrying amount of the convertible debentures and are amortized to interest expense using the effective interest method. Income taxes Income tax expense is comprised of current and deferred tax. Income tax is recognized in the consolidated statement of operations and comprehensive loss except to the extent it relates to items recognized directly in equity. Current tax Current tax expense is based on the results for the year, adjusted for items that are not taxable or not deductible. Current tax is calculated using tax rates and laws that were enacted at the end of the reporting period. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. Provisions are established where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred tax Deferred tax is recognized, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. Deferred income tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities using enacted tax rates and laws that will be in effect when the differences are expected to reverse. The effect of a change in income tax rates on deferred income tax assets and liabilities is recognized in income in the period during which the change occurs. When appropriate, the Company records a valuation allowance against deferred tax assets to reflect that these tax assets may not be realized. In determining whether a valuation allowance is appropriate, the Company considers whether it is more likely than not that all or some portion of the Company’s deferred tax assets will not be realized, based on management’s judgment using available evidence about future events. At times, tax benefits claims may be challenged by a tax authority. Tax benefits are recognized only for tax positions that are more likely than not sustainable upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 % likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. Revenue recognition The Company accounts for revenue in accordance with topic 606, Revenue from Contracts with Customers, (“ASC 606”) and Subtopic 340-40, Other Assets and Deferred Costs – Contracts with Customers. Under ASC 606, an entity recognizes revenue in a manner that reflects the transfer of promised goods or services to customers in an amount which the entity expects to be entitled in exchange for those goods or services. The Company recognizes revenue upon transfer of control of promised goods or services to customers at the transaction price, an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Transaction price is calculated as selling price net of variable consideration which may include estimates for sales incentives related to current period product revenue. Revenue is measured at the fair value of the consideration received or receivable, after discounts, rebates and sales taxes or income taxes and duties. Product sales The Company recognizes revenue upon transfer of control of products to the customer, which typically occurs upon shipment. The Company’s main performance obligation to customers is the delivery of products in accordance with purchase orders. Each purchase order defines the transaction price for the products purchased under the arrangement. Construction Partners typically sell DIRTT product to end clients and issue purchase orders to the Company to manufacture the product. Construction Partners utilize ICE licenses to sell DIRTT products. The ICE licenses sold to Construction Partners are not considered a separate performance obligation as they are not distinct, and ICE license revenue is recognized in conjunction with product sales. The Construction Partner ICE Software revenue is recognized over the license period. The Company’s standard sales terms are Free On Board (“FOB”) shipping point, which comprise the majority of sales. The Company usually requires a 50 % progress payment on receipt of certain orders, excluding certain government orders or in some special contractual situations. Customer deposits received are recognized as a liability on the balance sheet until revenue recognition criteria is met. At the point of shipment, the customer is generally required to pay the balance of the sales price within 30 days. The Company’s sales arrangements do not have any material financing components. In addition, the Company’s customer arrangements do not produce contract assets that are material to its consolidated financial statements. The Company provides sales commissions to internal and external sales representatives which are earned in the period in which revenue is recognized. The Company accounts for product transportation revenue and costs as fulfillment activities and presents the associated costs in costs of goods sold in the period in which the Company sells its product. Contracts containing multiple performance obligations The Company offers certain arrangements whereby a customer can purchase products and installation together, which are generally capable of being distinct and accounted for as separate performance obligations. Where multiple performance obligations exist, the Company determines revenue recognition by (1) identifying the contract with the customer, (2) identifying the performance obligation in the contract, (3) determining the transaction price, (4) allocating the transaction price to the performance obligations based on the relative standalone selling prices, typically based on cost plus a reasonable margin, and (5) recognizing revenue as the performance obligations are satisfied. Installation and other services The Company provides installation and other services for certain customers as a distinct performance obligation. Revenue from installation services is recognized over time as the service is performed. Principal vs Agent Considerations The Company evaluates the presentation of revenue on a gross vs. net basis based on whether it acts as a principal by controlling the product or service sales to customers. In certain instances, the Company facilitates contracting of certain sales on behalf of Construction Partners. The Company records these revenues on a gross basis when the Company is obligated to fulfill the service and has the risk associated with service delivery. The Company records these revenues on a net basis when the Construction Partner has the obligation to fulfill the services and has the risk associated with service delivery. Construction Partner rebates Rebates to Construction Partners (“Partner Rebates”) are accrued for and recognized as a reduction of revenue at the date of the sale to the customer. Partner Rebates include amounts collected directly by the Company owed to Construction Partners in accordance with their Construction Partner agreements, being the difference between the price to the end customer and the Construction Partners’ price. Other sales discounts are deducted immediately from sales invoices. Contract balances Timing of revenue recognition may differ from the timing of invoicing to customers. The Company records an unbilled receivable when revenue is recognized prior to invoicing. As the Company’s contracts are less than one year in duration, the Company has elected to apply the practical expedients to expense costs related to costs to obtain contracts and not disclose unfulfilled performance obligations. As deferred revenue and customer deposits are typically recognized during the year, the Company does not account for financing elements. Warranties The Company provides a warranty on all products sold to its clients and Construction Partner’s clients. Warranties are not sold separately to customers. Provisions for the expected cost of warranty obligations are recognized based on an analysis of historical costs for warranty claims relative to current activity levels and adjusted for factors based on management’s assessment that increase or decrease the provision. Warranty provision is recognized in cost of goods sold. Warranty claims have historically not been material and do not constitute a separate performance obligation. Stock-based compensation The Company follows the fair value-based approach to account for options, share awards and restricted share units (“RSUs”). Compensation expense and an increase in “Additional paid-in capital” are recognized for options and RSUs over their vesting period based on their estimated fair values on the grant date, as determined using the Black-Scholes option pricing model for the majority of options and the market value of the Company’s common shares on the grant date for share awards and RSUs. Certain executive stock options and RSUs have performance conditions and are valued using a Monte Carlo model. On exercise of stock options and RSUs, the recorded fair value of the option or RSU is removed from “Additional paid-in capital” and credited to “Share capital”. For options, any consideration paid by employees is credited to “Share capital” when the option is exercised. The Company’s stock options and RSUs are not shares of the Company and have no rights to vote, receive dividends, or any other rights as a shareholder of the Company. Stock-based compensation expense is also recognized for performance share units (“PSUs”) and deferred share units (“DSUs”) using the fair value method. Compensation expense is recognized over the vesting period and the corresponding amount is recorded as a liability on the balance sheet. The Company measures the DSUs granted under the 2023 LTIP (the “New DSUs”) using the closing price of the Company’s common shares on the grant date as the present intention is to settle the New DSUs in equity. This is recognized as an increase to stock-based compensation and the corresponding liability on the balance sheet. Technology and development expenditures Technology and development expenses are comprised primarily of salaries and benefits associated with the Company’s product and software development personnel which do not qualify for capitalization. These costs are expensed as incurred and exclude certain information and technology costs used in operations which are classified as general and administrative costs. Government subsidies The Company accounts for government subsidies on an accrual basis when the conditions for eligibility are met. The Company has adopted an accounting policy to present government subsidies as other income. The nature, significant terms and conditions of government subsidies are disclosed in the Financial Statements. Earnings per share (“EPS”) Basic earnings per share is calculated using the weighted average number of common shares outstanding during the year and adjusted for any change in capital structure events triggering retroactive changes to weighted average number of common shares outstanding. Diluted earnings per share is calculated using the treasury stock method for determining the dilutive impact of stock options, RSUs, and New DSUs. The Company follows the “if converted” method for accounting for the impact of convertible debentures on net (loss) per share, whereby interest charges applicable to the convertible debentures are added to the numerator and the convertible debentures are assumed to have been converted at the beginning of the period (or time of issuance, if later), and the resulting common shares are added to the denominator. Fair value of financial instruments ASC 820, “Fair Value Measurements,” requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the consolidated balance sheet, for which it is practicable to estimate fair value. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company’s fair value analysis is based on the degree to which the fair value is observable and grouped into categories accordingly: • Level 1 financial instruments are those which can be derived from quoted market prices (unadjusted) in active markets for similar financial assets or liabilities. • Level 2 financial instruments are those which can be derived from inputs that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 2 financial instruments include current and long-term debt. The carrying amounts of these instruments approximates fair value due to limited changes to interest rates and the Company’s credit rating since issuance. • Level 3 financial instruments are those derived from valuation techniques that include inputs for the financial asset or liability which are not based on observable market data (unobservable inputs). The Company does not have any Level 3 financial instruments. The carrying amounts of cash and cash equivalents and restricted cash; trade and accrued receivables, other receivables; accounts payable and accrued liabilities; other liabilities; and customer deposits approximate fair value due to their short-term nature.

ADOPTION OF NEW AND REVISED ACC

ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS	12 Months Ended
	Dec. 31, 2023
Accounting Standards Update and Change in Accounting Principle [Abstract]
ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS	3. ADOPTION OF NEW ACCOUNTING STANDARDS AND RECENT PRONOUNCEMENTS ISSUED In November 2023, the Financial Accounting Standards Board ("FASB") issued ASU No. 2023-07 " Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures (ASU 2023-07), which requires an enhanced disclosure of significant segment expenses on an annual and interim basis. This guidance will be effective for the annual periods beginning the year ended December 31, 2024, and for interim periods beginning January 1, 2025. Early adoption is permitted. The Company has chosen to early adopt. Upon adoption, the guidance is applied retrospectively to all prior periods presented in the financial statements. On December 14, 2023, the Financial Accounting Standards Board issued Accounting Standards Update No. 2023-09, “Improvements to Income Tax Disclosures” (the “ASU”) further disaggregated information on an entity’s tax rate reconciliation and income taxes paid. The amendments in this ASU are effective for fiscal years beginning after December 15, 2024, on a prospective basis with an option of retrospective application. The Company will continue to evaluate the impact of the adoption of this standard. 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.

LIQUIDITY

LIQUIDITY	12 Months Ended
	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY	4. LIQUIDITY As at December 31, 2023, the Company had $ 24.7 million of cash on hand and C$ 13.6 million ($ 10.3 million) of available borrowings (2022 – $ 10.8 million and C$ 7.2 million ($ 5.3 million) of available borrowings). Through the year ended December 31, 2023, the Company generated $ 14.8 million in cash flows from operations, compared to a cash usage of $ 44.3 million over fiscal year 2022. The Company benefited from the receipt of $ 7.3 million of government subsidies during 2023, compared to $nil for the year ended December 31, 2022 (refer to Note 5). We have implemented multiple price increases during the past two years to mitigate the impact of inflation on raw materials and improve liquidity. These actions have resulted in a meaningful improvement in our gross profit margins and have served to reduce our cash usage to operate the business. Gross profit for the year ended December 31, 2023, was $ 59.5 million or 32.7 % of revenue, compared to the same period in 2022, which generated gross profit of $ 28.2 million or 16.4 % of revenue. Over the same period, we have also executed upon several initiatives. First, in May 2023, we entered into an agreement with AWI (refer to Note 7) resulting in the receipt of $ 12.8 million of cash during 2023. Second, in March 2023, we entered into an agreement to sublease our Dallas DIRTT Experience Center (“DXC”) to one of our Construction Partners in that region. Under the sublease agreement, the subtenant has assumed responsibility for the monthly rent, utilities, maintenance, taxes and other costs as of April 1, 2023, through December 31, 2024, which will provide us annualized savings of approximately $ 1 million. We are continuing to evaluate other properties for sale and leaseback or sublease opportunities and expect these strategic initiatives to result in positive cash inflows in 2024. Third, we completed a private placement of common shares in November 2022 for aggregate proceeds of $ 2.8 million (the "Private Placement"), with certain significant shareholders and directors and officers of the Company, to bridge cash requirements before the completion and closing of the noted strategic transactions. The Company entered into irrevocable subscription agreements with its two largest shareholders, 22NW and 726 BC LLC and 726 BF (together “726” (which subsequently transferred its holdings to WWT)) and all the directors and officers of the Company on November 14, 2022, to issue 8.7 million shares for gross consideration of $ 2.8 million. The Private Placement closed on November 30, 2022 (refer to Note 22). On November 21, 2023, we announced the Rights Offering to common shareholders for aggregate gross proceeds of C$ 30.0 million (the “Rights Offering”). The Rights Offering closed on January 9, 2024 (refer to Note 23). While we are encouraged by our improved profitability and cash flow, we have continued to evaluate our fixed cost structure and overhead in light of macroeconomic uncertainty. We have implemented multiple reorganization initiatives (refer to Note 6) designed to align our cost structure with current expected levels of demand. In addition, the Company has reduced headcount by approximately 10% from January 2022 through December 2023. We have assessed the Company’s liquidity position as at December 31, 2023, taking into account our sales outlook for the next twelve-months, our existing cash balances and available credit facilities. Based on this analysis, we believe the Company has sufficient liquidity to support ongoing operations for at least the next twelve months.

GOVERNMENT SUBSIDIES

GOVERNMENT SUBSIDIES	12 Months Ended
	Dec. 31, 2023
Disclosure Text Block [Abstract]
GOVERNMENT SUBSIDIES	5. GOVERNMENT SUBSIDIES In the United States, the Employee Retention Credit (“ERC”) was established by Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act to provide an incentive for employers to keep their employees on their payroll during COVID-19 closures. The ERC is a refundable payroll tax credit based on qualified wages paid by an eligible employer between March 12, 2020, and October 1, 2021, for companies experiencing a significant decline in gross receipts during a calendar quarter or having operations fully or partially suspended during the quarter due to COVID-19. During the third quarter of 2022, the Company determined it was eligible for the ERC for the first three quarters of 2021 and filed a claim for $ 7.3 million in payroll tax credits ($ 7.1 million net of expenses). As at December 31, 2023, the $ 7.3 million of these claimed credits (plus an additional $ 0.2 million of interest) have been received.

REORGANIZATION AND ASSETS HELD

REORGANIZATION AND ASSETS HELD FOR SALE	12 Months Ended
	Dec. 31, 2023
Restructuring and Related Activities [Abstract]
REORGANIZATION AND ASSETS HELD FOR SALE	6. REORGANIZATION AND ASSETS HELD FOR SALE Over the past two years, the Company has undertaken a number of reorganization initiatives: Closure of Phoenix Aluminum Manufacturing Facility (the “Phoenix Facility”) On February 22, 2022, we commenced the process of closing our Phoenix Facility, shifting related manufacturing to both our Savannah and Calgary aluminum manufacturing facilities. 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, commencing July 1, 2022, which exceeds the contractual lease commitments under the Right of Use assets. Workforce Reductions, Board and Management Changes In February and July of 2022, we announced our intention to eliminate a portion of our salaried workforce, including manufacturing and office positions, along with other cost reduction initiatives. The Company’s Board of Directors was reconstituted following a proxy contest in April 2022, which was deemed a change of control under the Company’s insurance policy resulting in additional insurance expenditures. Further, the Company made changes to several executive officer roles during the year ended December 31, 2022. During the year ended December 31, 2023, we continued to review costs, resulting in the elimination of additional salaried positions in the second and third quarters of 2023. These actions resulted in the Company incurring certain one-time termination costs. Temporary Suspension of Operations and Subsequent Closure at the Rock Hill Facility On August 23, 2022, we announced the temporary suspension of operations at our Rock Hill Facility, shifting related manufacturing to our Calgary manufacturing facility. Costs associated with this idle facility, included in costs of sales, were $ 2.0 million (2022 - $ 0.5 million). On September 27, 2023, we announced our intention to permanently close the Rock Hill Facility. We plan to move certain assets to our other facilities and dispose of remaining assets. The assets to be disposed of have been reclassified and measured as assets held for sale (see table below). As a result of this decision, we incurred $ 8.7 million of impairment charges associated with the transfer of assets from held for use to held for sale. We also expect to incur $ 0.2 million of costs in dismantling and decommissioning the Rock Hill Facility assets. The Company will continue to maintain the Rock Hill Facility building lease and is pursuing a sublease arrangement. Based on prevailing market prices in the area, no impairment indicators exist for the Right of Use asset of $ 6.7 million and the related leasehold improvements of $ 2.7 million. Reorganization costs incurred related to the above-mentioned initiatives: For the Year Ended December 31, 2023 2022 Termination benefits 2,162 7,042 Insurance costs on change of control - 3,691 Phoenix Facility closure 99 756 Professional Services - 1,021 Rock Hill Facility temporary suspension and closure of operations 295 129 Other costs 453 822 Total reorganization costs 3,009 13,461 Reorganization costs in accounts payable and accrued liabilities at January 1, 2023 2,277 Reorganization expense 3,009 Reorganization costs paid ( 4,690 ) Reorganization costs in accounts payable and accrued liabilities at December 31, 2023 596 Of the $ 0.6 million payable, $ 0.5 million relates to termination benefits and $ 0.1 million relates to other reorganization costs (2022 - of the $ 2.3 million payable, $ 2.1 million relates to termination benefits and $ 0.2 million relates to other reorganization costs). Assets held for sale Assets classified as held for sale as at December 31, 2023, of $ 1.6 million consist of manufacturing equipment previously used in the Rock Hill Facility (refer to Note 11). As part of the decision to permanently close the Rock Hill Facility, $ 10.3 million of assets were assessed against the assets held for sale criteria and reclassified from property, plant and equipment to assets held for sale in the third quarter of 2023. The assets are measured at the lower of the net book value versus the fair value less cost to sell resulting in an impairment charge of $ 8.7 million . In the fourth quarter, the fair value was remeasured and an adjustment of $( 0.8 ) million was recorded. It is expected that these assets will be sold within the next twelve months. As at December 31, 2023 2022 Assets held for sale, opening - - Net book value transferred from property, plant and equipment 10,271 - Impairment charge on reassessment ( 8,716 ) - Assets held for sale, ending 1,555 - To move the assets or dispose of the assets at the Rock Hill Facility, the Company fully settled the principal balance of the U.S. leasing facility in the fourth quarter of 2023. Principal payments of $ 7.8 million and interest penalties of $ 0.4 million were incurred (refer to Note 14). As a result of this settlement, $ 2.6 million of restricted cash was released to the Company in the fourth quarter of 2023. Discontinuation of Reflect Product Line and Other Charges Incurred In August 2022, the Company discontinued the Reflect and other product lines, resulting in a one-time inventory write-down of $ 1.0 million, and an acceleration of amortization expense associated with ICE development for Reflect. Additionally, the Company accelerated the depreciation of certain items of property, plant and equipment associated with the closure of the Phoenix Facility resulting in additional depreciation incurred in the first quarter of 2022. These costs were included in cost of sales: For the Year Ended December 31, 2023 2022 Provision for inventory of discontinued product lines - 1,035 Accelerated amortization associated with product line discontinuation - 1,019 Accelerated depreciation and amortization associated with closure of the Phoenix Facility - 1,054 Incremental cost of sales - 3,108

GAIN ON SALE OF SOFTWARE

GAIN ON SALE OF SOFTWARE	12 Months Ended
	Dec. 31, 2023
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Gain on Sale of Software	7. GAIN ON SALE OF SOFTWARE On May 9, 2023, we entered into the AWI Agreement and Partial Patent Assignment Agreement with AWI. The agreements provided for a cash payment from AWI to the Company of $ 10.0 million, subject to certain routine closing conditions, in exchange for the partial assignment to AWI and resulting co-ownership of a 50 % interest in the rights, title and interests in certain intellectual property rights in a portion of the ICE software that is used by AWI (the “Applicable ICE Code”), including a 50 % interest in the patent rights that relate to the Applicable ICE Code. Pursuant to the AWI Agreement, we also provided AWI a transfer of knowledge concerning the source code of the Applicable ICE Code. In exchange for completing the knowledge transfer, we received additional cash payment of $ 1.0 million in the fourth quarter of 2023. The AWI Agreement provides that we and AWI have separate exclusive fields of use and restrictive covenants with respect to the Applicable ICE Code and related intellectual property, which survive until either party elects to separate from its relationship with the other and for five years thereafter. We concurrently entered into an Amended and Restated Master Services Agreement (the “ARMSA”) with AWI, under which AWI has also prepaid certain development services to be provided by DIRTT. The ARMSA will automatically terminate if the AWI Agreement is terminated or expires and may also be terminated if either party breaches the exclusive fields of use or restrictive covenants in the AWI Agreement. The $ 11.0 million of proceeds on the sale of the 50 % interest in the Applicable ICE code, pursuant to the AWI Agreement, was received during the year ended December 31, 2023. In accordance with GAAP, the proceeds were first applied to the net book value of the related cost of software of $ 2.9 million and patents (other assets) of $ 0.9 million. The residual amount of $ 7.1 million was recognized as a gain in the consolidated statement of operations. Further, $ 1.8 million was received as a prepayment under the ARMSA, which is recognized into revenue as the performance obligation is met. During the year ended December 31, 2023, $ 1.6 million of the $ 1.8 million payment was recognized into revenue and $ 0.2 million remains a customer deposit to be recognized as revenue in the first quarter of 2024. Part of the proceeds of this transaction was used to settle one of our equipment leases of $ 1.6 million and resulted in the release of $ 0.4 million of restricted cash (refer to Note 14).

LEASES

LEASES	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
LEASES	8. LEASES The Company leases office and factory space under various operating leases. As the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date in determining the present value of lease payments. The Company gives consideration to instruments with similar characteristics when calculating its incremental borrowing rate. The Company’s operating leases have remaining lease terms of 1 year to 14 years. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. The weighted average remaining lease term and weighted average discount rate at December 31, 2023, was nine years (2022 - thirteen years ) and 6.3 % (2022 – 4.9 %), respectively. The Company entered into a sublease arrangement for part of the Phoenix Facility during the second quarter of 2022, commencing July 1, 2022. Additionally, the Company entered into a sublease agreement for the Dallas DXC to one of our Construction Partners in that region, in which the subtenant has assumed responsibility for all monthly rent, utilities, maintenance, taxes and other costs as of April 1, 2023, through December 31, 2024. The following table includes ROU assets included on the balance sheet at December 31, 2023 and 2022: ROU Assets Cost Accumulated depreciation Net book value At January 1, 2022 44,055 ( 13,175 ) 30,880 Additions 139 - 139 Modifications 4,809 50 4,859 Depreciation expense - ( 5,057 ) ( 5,057 ) Exchange differences ( 943 ) 611 ( 332 ) At December 31, 2022 48,061 ( 17,571 ) 30,490 Disposals ( 2,667 ) 2,308 ( 359 ) Modifications 3,866 ( 196 ) 3,670 Depreciation expense - ( 4,312 ) ( 4,312 ) Exchange differences 596 ( 272 ) 324 At December 31, 2023 49,856 ( 20,043 ) 29,813 The components of the lease cost for the years ended December 31, 2023 and 2022 were as follows: For the year ended December 31, 2023 2022 Operating lease cost (1) Fixed lease cost 6,688 6,719 Sublease income ( 1,393 ) ( 344 ) Total operating lease cost 5,295 6,375 (1) The lease costs, net of sublease income, are reflected in the Consolidated Statements of Operations and Comprehensive Loss as follows: For the year ended December 31, 2023 2022 Cost of goods sold 4,427 4,647 Selling and marketing 793 1,356 General and administrative ( 113 ) 107 Technology and development 188 265 Total operating lease cost 5,295 6,375 The following table includes lease liabilities included on the balance sheet at December 31, 2023 and 2022: Lease Liability 2023 2022 At January 1, 33,423 33,481 Additions - 139 Disposals ( 406 ) - Modifications 3,866 4,809 Accretion 2,272 1,722 Repayment of lease liabilities ( 5,942 ) ( 6,558 ) Lease inducements - 124 Exchange differences 243 ( 294 ) At December 31, 33,456 33,423 Current lease liabilities 5,255 5,889 Long-term lease liabilities 28,201 27,534 In February 2023, the Company modified an existing agreement for a Calgary manufacturing facility to extend the leasing term for an additional five years. An extension option period of five years was also determined to be more likely than not to occur. Undiscounted cash flows associated with this modification are $ 16.3 million. The rent obligations have been discounted at a rate of 8.58 % to determine the lease liability. In May 2023, the Company modified an existing agreement through early termination for the Seattle DXC. This amendment caused the derecognition of the lease, albeit DIRTT maintaining guarantor status for the remainder of the original lease term which terminates in August 2027. Undiscounted cash flows associated with this modification were $ 0.5 million. On September 27, 2023, we announced our intention to permanently close the Rock Hill Facility (refer to Note 6). As a result of this decision, DIRTT no longer assumes the two five-year extension options under the related property lease will be exercised. Undiscounted cash flows associated with this modification were $ 13.7 million. The rent obligations have been discounted at a rate of 6.77 % to determine the lease liability. The following table includes maturities of operating lease liabilities at December 31, 2023: 2024 5,424 2025 6,051 2026 5,491 2027 4,375 2028 3,834 Thereafter 19,929 Total 45,104 Total lease liability 33,456 Difference between undiscounted cash flows and lease liability 11,648

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
TRADE AND OTHER RECEIVABLES	. TRADE AND ACCRUED RECEIVABLES 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 December 31, 2023, approximately 93 % 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. In addition, and where possible, we collect a 50 % deposit on sales, excluding government and certain other clients. Our trade balances are spread over a broad Construction Partner base, which is geographically dispersed. For the year ended December 31, 2023, one Construction Partner accounted for greater than 10 % of revenue, compared to 2022 in which no Construction Partner accounted for greater than 10 % of revenue. As at December 31, 2023 2022 Current 12,070 12,381 Overdue 3,818 1,675 15,888 14,056 Less: expected credit losses ( 101 ) ( 126 ) 15,787 13,930 No change to our expected credit loss was required during the year ended December 31, 2023, or December 31, 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.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
INVENTORY	. INVENTORY As at December 31, 2023 2022 Raw material 16,787 22,218 Allowance for obsolescence ( 1,666 ) ( 1,242 ) Work in progress 1,456 1,275 16,577 22,251 As of December 31, 2023, the Company had $ 1.7 million (2022 - $ 1.2 million) provided for inventory that is not expected to be used in future production and the associated expense was recorded to cost of goods sold. During 2023, the Company wrote off $ 1.0 million of inventory against the provision (2022 - $ 0.5 million) and increased the allowance for obsolescence b y $ 0.4 m illion (2022 - $ 0.9 million). In addition, the Company recorded direct write offs against inventory of $ 0.5 million (2022 - $ 0.3 million). Production overheads capitalized in work in progress were $ 0.2 million at Dece mber 31, 2023 (2022 - $ 0.2 million). Additional costs included in cost of goods sold During 2021, the Company experienced periods where it was operating below normal capacity levels. During that period, overheads included in inventory were not increased and $ 1.8 million was included in cost of sales. In 2022, we temporarily suspended operations at the Rock Hill Facility. On September 27, 2023, we announced our intention to permanently close the Rock Hill Facility. As of December 31, 2023, the Company leases the Rock Hill Facility and is actively pursuing sublease arrangements. Idle facility costs being incurred at the Rock Hill Facility are included in cost of sales. For the Year Ended December 31, 2023 2022 2021 Under-utilized capacity - - 1,756 Idle facility costs 1,977 506 - 1,977 506 1,756 Change in presentation in Consolidated Statement of Operations For the Year Ended December 31, 2023 2022 2021 Product cost of sales, as previously presented 119,728 140,058 118,525 Cost of under-utilized capacity, as previously presented - - 1,756 Product cost of sales, per Statement of Operations 119,728 140,058 120,281

PROPERTY, PLANT AND EQUIPMENT,

PROPERTY, PLANT AND EQUIPMENT, NET	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
PROPERTY, PLANT AND EQUIPMENT	11. PROPERTY, PLANT AND EQUIPMENT, NET Office and computer equipment Factory equipment Leasehold improvements Total Cost At December 31, 2021 28,646 71,484 47,567 147,697 Additions 738 775 341 1,854 Disposals ( 1,347 ) ( 2,983 ) ( 6,688 ) ( 11,018 ) Exchange differences ( 581 ) ( 3,167 ) ( 1,457 ) ( 5,205 ) At December 31, 2022 27,456 66,109 39,763 133,328 Additions 790 320 132 1,242 Disposals ( 127 ) ( 375 ) ( 2,186 ) ( 2,688 ) Transferred to assets held for sale - ( 13,260 ) - ( 13,260 ) Exchange differences 6 870 619 1,495 At December 31, 2023 28,125 53,664 38,328 120,117 Accumulated depreciation and impairment At December 31, 2021 19,981 39,271 36,748 96,000 Depreciation expense 2,355 4,425 3,680 10,460 Disposals ( 1,272 ) ( 2,831 ) ( 6,688 ) ( 10,791 ) Exchange differences ( 540 ) ( 2,044 ) ( 1,279 ) ( 3,863 ) At December 31, 2022 20,524 38,821 32,461 91,806 Depreciation expense 2,041 3,661 1,824 7,526 Disposals ( 127 ) ( 272 ) ( 2,098 ) ( 2,497 ) Transferred to assets held for sale - ( 2,989 ) - ( 2,989 ) Exchange differences 124 687 383 1,194 At December 31, 2023 22,562 39,908 32,570 95,040 Net book value At December 31, 2022 6,932 27,288 7,302 41,522 At December 31, 2023 5,563 13,756 5,758 25,077 As at December 31, 2023, the Company had $ 0.2 million of assets in progress of completion which were excluded from assets subject to depreciation (2022 – $ 0.1 million). During the year ended December 31, 2022, depreciation expense included $ 1.1 million of incremental depreciation on the acceleration of useful lives associated with the closing of the Phoenix Facility. The year ended December 31, 2023, did not include any significant amounts related to accelerated depreciation (refer to Note 6). On September 27, 2023, the Company announced its intention to permanently close the Rock Hill Facility in South Carolina. $ 10.3 million of manufacturing equipment at Rock Hill was transferred to assets held for sale (refer to Note 6). As at December 31, 2023, the Company determined that there were no impairment indicators warranting an impairment test. During the year ended December 31, 2022, the Company has incurred negative cash flows from operations and accordingly management determined that this was an indicator of impairment for property, plant and equipment assets. The Company estimated the undiscounted cash flows to be generated from the use and ultimate disposition of the property, plant and equipment assets. To estimate the undiscounted cash flows of the reporting unit, the Company applied the income approach. Sales and cost projections were based on assumptions driven by current economic conditions. The Company considered various scenarios and probability-weighted the likelihood of each scenario in determining the reporting unit’s fair value. The average compounded annual growth rate of revenues was 5 %- 10 %. Other key assumptions used in the quantitative assessment of the reporting unit’s undiscounted cashflows was terminal growth rate of 2 %. The Company estimated the undiscounted cash flows to be generated from the use and ultimate disposition of the property, plant and equipment assets. The results of the test indicated that the undiscounted cash flows exceeded the carrying values of property, plant and equipment, therefore, no impairment charge was required at December 31, 2022.

CAPITALIZED SOFTWARE, NET

CAPITALIZED SOFTWARE, NET	12 Months Ended
	Dec. 31, 2023
Indefinite-Lived Intangible Assets (Excluding Goodwill) [Abstract]
CAPITALIZED SOFTWARE, NET	12. CAPITALIZED SOFTWARE, NET For the Year Ended December 31, 2023 2022 Cost As at January 1 34,546 37,492 Additions 1,794 1,677 Recovery of software development expenditures ( 127 ) ( 263 ) Disposals ( 6,641 ) ( 1,990 ) Exchange differences 680 ( 2,370 ) As at December 31 30,252 34,546 Accumulated amortization As at January 1 30,140 30,097 Amortization expense 840 3,887 Disposals ( 3,766 ) ( 1,916 ) Exchange differences 588 ( 1,928 ) As at December 31 27,802 30,140 Net book value 2,450 4,406 The disposal of capitalized software in 2023 with a net book value of $ 2.9 million, relates to the AWI transaction (refer to Note 7). Estimated amortization expense on capitalized software is $ 0.8 million in 2024, $ 0.8 million in 2025, $ 0.5 million in 2026, $ 0.3 million in 2027, and $ 0.1 million in 2028. During the year ended December 31, 2022, amortization expense was impacted by $ 1.0 million of incremental amortization on the acceleration of useful lives associated with discontinued product lines (refer to Note 6). Amortization expense for the year ended December 31, 2023, was no t impacted by any incremental amortization of this kind.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES	13. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES As at December 31 2023 2022 Trade accounts payable (2) 12,378 8,944 Accrued liabilities (2) 5,500 5,394 Wages and commissions payable 1,688 3,410 Rebates accrued (1) 314 2,133 19,880 19,881 (1) In 2 023, $ 2.6 million of rebates were earned (2022 - $ 4.8 million) and $ 4.4 mill ion were paid (2022 - $ 3.7 million). (2) In 2022, $ 3.4 million of trade accruals were previously included in the Accrued liabilities balance. Other liabilities As at December 31, 2023 2022 Warranty provisions (1) 873 1,278 DSU liability 1,086 594 Income taxes payable 289 - Sublease deposits 184 139 Other provisions 50 45 Other liabilities 2,482 2,056 (1) The following table presents a reconciliation of the warranty provisions balance: As at December 31, 2023 2022 As at January 1 1,278 1,451 Additions to warranty provision 1,208 1,134 Payments related to warranties ( 1,613 ) ( 1,307 ) 873 1,278

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
LONG-TERM DEBT	14. LONG-TERM DEBT Revolving Leasing Convertible Total Debt Balance at December 31, 2021 - 13,909 56,733 70,642 Issuances - 647 - 647 Accretion of issue costs - - 676 676 Accrued interest - 735 3,539 4,274 Interest payments - ( 735 ) ( 3,688 ) ( 4,423 ) Principal repayments - ( 2,470 ) - ( 2,470 ) Exchange differences - ( 274 ) ( 3,637 ) ( 3,911 ) Balance at December 31, 2022 - 11,812 53,623 65,435 Current portion of long-term debt and accrued interest - 2,561 745 3,306 Long-term debt - 9,251 52,878 62,129 Balance at December 31, 2022 - 11,812 53,623 65,435 Accretion of issue costs - - 698 698 Accrued interest - 526 3,411 3,937 Interest payments - ( 526 ) ( 3,451 ) ( 3,977 ) Principal repayments - ( 11,579 ) - ( 11,579 ) Exchange differences - 251 1,343 1,594 Balance at December 31, 2023 - 484 55,624 56,108 Current portion of long-term debt and accrued interest - 79 762 841 Long-term debt - 405 54,862 55,267 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”). Interest was 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 was 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). 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 offset any borrowings and any remaining amounts made available to the Company. On February 9, 2023, the Company extended the RBC Facility (the “Extended RBC Facility”). The Extended RBC Facility has a maximum borrowing base of C$ 15 million and a one-year term. Interest is calculated as at the Canadian or U.S. prime rate plus 75 basis points or the Canadian Dollar Offered Rate or Term Secured Overnight Financing Rate (“SOFR”) plus 200 basis points plus the Term SOFR Adjustment (as defined in the amended loan agreement governing the Extended RBC Facility). Under the Extended RBC Facility, if the trailing twelve-month FCCR is not above 1.25 for three consecutive months, a cash balance equivalent to one year’s worth of Leasing Facilities payments must be maintained. Effective October 2023, inventory was scoped out of the Borrowing Base. At December 31, 2023, available borrowings are C$ 13.6 million ($ 10.3 million) (2022 – C$ 7.2 million ($ 5.3 million) of available borrowings), calculated in the same manner as the RBC Facility described above, of which no amounts have been drawn. The Company did not meet the three-month FCCR requirement during the year end 2023, which resulted in the restriction of $ 0.4 million of cash (2022 - $ 3.4 million). On February 9, 2024, the Company extended the Extended RBC Facility (the “Second Extended RBC Facility”). The Second Extended RBC Facility is subject to the borrowing base calculation to a maximum of C$ 15 million and a one-year term. Interest is calculated as at the Canadian or U.S. prime rate plus 75 basis points or at the Canadian Dollar Offered Rate or Adjusted Term CORRA or Term SOFR plus the Term SOFR Adjustment, in each case plus 200 basis points. Leasing Facilities The Company has a C$ 5.0 million equipment leasing facility in Canada (the “Canada Leasing Facility”) of which C$ 4.4 million ($ 3.4 million) has been drawn and C$ 3.8 million ($ 2.9 million) has been repaid, and a $ 14.0 million equipment leasing facility in the United States of which $ 13.3 million has been drawn and repaid (the “U.S. Leasing Facility” and, together with the Canada Leasing Facility, the “Leasing Facilities”) with RBC. The Canada Leasing Facility has a seven-year term and bears interest at 4.25 %. The Company did not make any draws on the Leasing Facilities during 2023. During the year ended December 31, 2022, the Company received C$ 0.9 million ($ 0.7 million) under the Canada Leasing Facility. The associated financial liabilities are shown on the consolidated balance sheet in the current portion of long-term debt and accrued interest and long-term debt. As part of RBC’s consent to the AWI transaction (refer to Note 7), one of the Canadian lease agreements of $ 1.6 million was fully settled using AWI proceeds. This resulted in the release of $ 0.4 million of restricted cash associated with the one year of payments on this lease, as described above. Refer to Note 6 on the decision to permanently close the Rock Hill Facility. As part of this decision, the Company fully settled the $ 7.8 million principal balance of the U.S. Leasing Facility in the fourth quarter of 202 3. The U.S. Leasing Facility is no longer available to be drawn on. With the settlement of this liability, $ 2.6 million was released from restricted cash. 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. Costs of the transaction were approximately C$ 2.7 million, including the underwriters’ commission. 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. Subsequent to the Rights Offering (refer to Note 23), the conversion price is now C$ 4.03 per common share representing a conversion rate of approximately 248.1390 common shares per C$ 1,000 principal amount of the January Debentures. As at December 31, 2023, C$ 18.9 million of the January Debentures are held by a related party (refer to Note 22). 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. Costs of the transaction were approximately C$ 2.3 million, including the underwriters’ commission. 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. Subsequent to the Rights Offering (refer to Note 23), the conversion price is now C$ 3.64 per common share representing a conversion rate of approximately 274.7253 common shares per C$ 1,000 principal amount of the December Debentures. As at December 31, 2023, C$ 13.6 million of the December Debentures are held by a related party (refer to Note 22).

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	15. INCOME TAXES Reconciliation of income taxes The following reconciles income taxes calculated at the Canadian statutory rate with the actual income tax expense. The Canadian statutory rate includes federal and provincial income taxes. This rate was used because Canada is the domicile of the parent entity of the Company. For the Year Ended December 31, 2023 2022 2021 Net loss before tax ( 14,252 ) ( 54,942 ) ( 53,872 ) Canadian statutory rate 24.6 % 24.4 % 23.3 % Expected income tax ( 3,506 ) ( 13,406 ) ( 12,552 ) Effect on taxes resulting from: Valuation allowance 4,224 13,590 12,046 Non-deductible expenses 189 422 542 Non-deductible stock-based compensation - 23 189 Tax rate impacts ( 243 ) ( 665 ) ( 488 ) Adjustments related to prior year tax filings ( 332 ) 57 59 Income tax expense 332 21 ( 204 ) Current tax expense 332 21 210 Deferred tax recovery - - ( 414 ) Income tax expense 332 21 ( 204 ) The provision for income taxes is comprised of federal, state, provincial and foreign taxes based on pre-tax income. In the United States, the CARES Act of 2020 allows, among other provisions, for the recovery of taxes paid over the preceding five years from current year losses. The Company’s U.S. subsidiary’s result was taxable income for the year ended December 31, 2023. The Company utilized prior year operating losses against this income; however, U.S. tax law does not allow for the full offset of losses against current year taxable income to reduce tax payable to zero. This resulted in current tax payable of $ 0.3 million in 2023. Deferred tax assets and liabilities Significant components of the Company’s deferred tax assets and liabilities as at December 31, 2023 and 2022 were as follows: As at December 31, 2023 Assets Liabilities Net Operating losses 35,690 - 35,690 Research and development expenditures 367 - 367 Property and equipment - ( 3,883 ) ( 3,883 ) Capitalized software and other assets - ( 1,033 ) ( 1,033 ) Valuation allowance - ( 34,529 ) ( 34,529 ) Other 3,388 - 3,388 Net deferred taxes 39,445 ( 39,445 ) - As at December 31, 2022 Assets Liabilities Net Operating losses 33,740 - 33,740 Research and development expenditures 336 - 336 Property and equipment - ( 6,017 ) ( 6,017 ) Capitalized software and other assets - ( 1,599 ) ( 1,599 ) Valuation allowance - ( 29,812 ) ( 29,812 ) Other 3,352 - 3,352 Net deferred taxes 37,428 ( 37,428 ) - Summary of temporary difference movements during the year: Balance Recognized Foreign Balance January 1, 2023 in Income Exchange December 31, 2023 Operating losses 33,740 1,431 519 35,690 Research and development expenditures 336 22 9 367 Property and equipment ( 6,017 ) 2,182 ( 48 ) ( 3,883 ) Capitalized software and other assets ( 1,599 ) 583 ( 17 ) ( 1,033 ) Valuation allowance ( 29,812 ) ( 4,224 ) ( 493 ) ( 34,529 ) Other 3,352 6 30 3,388 Net deferred taxes - - - - Balance Recognized Foreign Balance January 1, 2022 in Income Exchange December 31, 2022 Operating losses 24,032 10,924 ( 1,216 ) 33,740 Research and development expenditures 362 ( 3 ) ( 23 ) 336 Property and equipment ( 7,572 ) 1,410 145 ( 6,017 ) Capitalized software and other assets ( 2,023 ) 311 113 ( 1,599 ) Valuation allowance ( 17,291 ) ( 13,590 ) 1,069 ( 29,812 ) Other 2,492 948 ( 88 ) 3,352 Net deferred taxes - - - - For the year ended December 31, 2023, the Company recorded valuation allowances of $ 4.2 million against deferred tax assets (“DTAs”) incurred during the year. A valuation allowance is recognized to the extent that it is more likely than not that the deferred tax assets will not be realized (2022 – $ 13.6 million). On an annual basis, the Company and its subsidiary file tax returns in Canada and various foreign jurisdictions. In Canada, the Company’s federal and provincial tax returns for the years 2019 to 2022 remain subject to examination by taxation authorities. In the United States, both the federal and state tax returns filed for the years 2018 to 2022 remain subject to examination by the taxation authorities. Tax loss carryforwards and other tax pools The significant components of the Company’s net future income tax deductions in these consolidated financial statements are summarized as follows: 2023 2022 2023 2022 C$ C$ $ $ Non-capital loss carry-forwards 114,119 106,730 55,469 55,654 Undepreciated capital costs 3,903 9,207 5,626 9,765 Share issuance costs 2,454 3,603 - - Scientific research and experimental development 1,971 1,971 - - Total future tax deductions 122,447 121,511 61,095 65,419

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	16. STOCK-BASED COMPENSATION In May 2020, shareholders approved the DIRTT Environmental Solutions Ltd. Long-Term Incentive Plan (the “2020 LTIP”). The 2020 LTIP replaced the predecessor incentive plans, being the Performance Share Unit Plan (“PSU Plan”) and the Amended and Restated Stock Option Plan (“Stock Option 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. In May 2023, shareholders approved the DIRTT Environmental Solutions Ltd. Amended and Restated Long-Term Incentive Plan (the “2023 LTIP”) at the annual and special meeting of shareholders. The 2023 LTIP gives the Company the ability to award options, share appreciation rights, restricted share units, deferred share units, restricted shares, dividend equivalent rights, 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 2023 LTIP, the sum of (i) 12,350,000 common shares plus (ii) the number of common shares subject to stock options previously granted under the Stock Option Plan that, following May 30, 2023, expire or are cancelled or terminated without having been exercised in full, have been reserved for issuance under the 2023 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. Deferred share units (“DSUs”) have historically been granted to non-employee directors under the Deferred Share Unit Plan for Non-Employee Directors (as amended and restated, the “DSU Plan”) and settleable only in cash. The 2023 LTIP gives the Company the ability to settle DSUs in either cash or common shares, while consolidating future share-based awards under a single plan. The terms of the DSU Plan are otherwise materially unchanged as incorporated into the 2023 LTIP. Effective May 30, 2023, no new awards will be made under the DSU Plan, but awards previously granted under the DSU Plan will continue to be governed by the DSU Plan. DSUs are settled following cessation of services with the Company. Stock-based compensation expense For the Year Ended December 31, 2023 2022 2021 Equity-settled awards 2,331 3,943 4,453 Cash-settled awards ( 25 ) 334 260 2,306 4,277 4,713 The following summarizes RSUs, 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, 2021 3,216,536 1,021,739 - 157,200 361,577 Granted 2,157,149 863,279 222,170 - 1,305,658 Vested or settled ( 2,199,034 ) ( 796,011 ) ( 154,016 ) - ( 501,916 ) Withheld to settle employee tax obligations ( 526,346 ) ( 242,460 ) ( 68,154 ) - - Forfeited ( 762,968 ) ( 502,628 ) - ( 157,200 ) - Outstanding at December 31, 2022 1,885,337 343,919 - - 1,165,319 Granted 3,599,500 - 522,883 2,584,161 2,276,731 Vested or settled ( 1,105,225 ) ( 258,760 ) ( 522,883 ) - ( 355,878 ) Withheld to settle employee tax obligations ( 64,230 ) - - - - Forfeited ( 783,655 ) ( 21,130 ) - ( 738,553 ) - Expired ( 1,163 ) - - - - Outstanding at December 31, 2023 3,530,564 64,029 - 1,845,608 3,086,17 2 Restricted share units (time-based vesting) Restricted share units 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 (the “RSUs”). At the end of a three-year term, the associated 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 in 2023 was C$ 0.46 (2022 – C$ 2.37 ), which was determined using the closing price of the Company’s common shares on their respective grant dates. During 2023, 150,000 RSUs were granted to each of the chief executive officer, chief operations officer and chief financial officer which vest in one year. 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 or on their departure, based on terms agreed. All PRSUs awarded in 2020 were awarded to a single executive who forfeited those awards in January 2022 upon departure 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 % 2021 and 2022 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. In the fourth quarter of 2022, 59,488 Share Awards were issued to employees as a component of their compensation. In the first quarter of 2023, 36,254 Share Awards were issued to a consultant as compensation for services rendered. During the second quarter of 2023, certain executives were issued Share Awards in lieu of cash paid variable incentive compensation. These Share Awards vested upon grant. The fair value of the Share Awards granted was C$ 0.49 ($ 0.34 ), which was determined using the closing price of the Company’s common shares on the grant date. Performance share units During the second quarter of 2023, certain executives were issued a strategic equity grant through Performance Share Units (“PSUs”). The performance period of the PSUs is from January 1, 2023 , to December 31, 2026 , with a cliff vesting term for December 31, 2026 . 2,584,161 PSUs were granted and depending on the level of performance, the PSUs will vest 100 %, 160 % or 190% up to a maximum of 4,909,907 PSUs. Settlement will be made in the form of shares issued from treasury. The performance measures are a combination of Revenue and Earnings Before Interest, Taxes, Depreciation and Amortization and both targets have to be achieved. As of December 31, 2023, the fair value of these PSUs have been deemed to be nil based on the likelihood of achieving the targets compared to current results. During the third quarter of 2023, 738,553 PSUs with a $nil value were forfeited as a result of an executive departure and 1,845,608 PSUs with a $nil value are outstanding as at December 31, 2023. Deferred share units Granted under the DSU Plan The fair value of the DSU liability and the corresponding expense is charged to profit or loss at the grant date. Subsequently, at each reporting date between the grant date and settlement date, the fair value of the liability is remeasured with any changes in fair value recognized in the statement of operations and comprehensive loss for the period. The weighted average fair value of the DSUs granted in 2023 was C$ 0.63 ($ 0.47 ), which was determined using the closing price of the Company’s common shares on the grant date. DSUs outstanding at December 31, 2023, had a fair value of $ 0.5 million which is included in other liabilities on the balance sheet (2022 – $ 0.6 million). Granted under the 2023 LTIP DSUs granted after May 30, 2023, (the “New DSUs”) will be settled by way of the provision of cash or shares (or a combination thereof) to the Directors, at the discretion of the Company. The Company intends to settle these DSUs through issuances of common shares. The weighted average fair value of the New DSUs granted in 2023 was C$ 0.46 ($ 0.34 ), which was determined using the closing price of the Company’s common shares on the grant date. New DSUs outstanding at December 31, 2023, had a fair value of $ 0.6 million which is included in other liabilities on the balance sheet (2022 – $nil). Options The following summarizes options granted, forfeited and expired during the periods: Number of Weighted average options exercise price C$ Outstanding at December 31, 2021 4,064,489 6.64 Forfeited or expired ( 2,584,420 ) 6.41 Outstanding at December 31, 2022 1,480,069 7.03 Forfeited or expired ( 1,270,660 ) 7.00 Outstanding at December 31, 2023 209,409 7.71 Exercisable at December 31, 2023 209,409 7.71 Range of exercise prices outstanding at December 31, 2023: 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$ 6.01 – C$ 7.00 16,350 0.71 $ 6.12 16,350 0.71 $ 6.12 C$ 7.01 – C$ 8.00 193,059 0.38 $ 7.84 193,059 0.38 $ 7.84 Total 209,409 209,409 Range of exercise prices outstanding at December 31, 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$ 6.00 15,025 1.89 4.12 15,025 1.89 4.12 C$ 6.01 – C$ 7.00 758,142 1.07 6.33 758,142 1.07 6.33 C$ 7.01 – C$ 8.00 706,902 1.37 7.84 706,902 1.37 7.84 Total 1,480,069 1,480,069 Dilutive instruments For the year ended December 31, 2023, 0.2 million options (2022 – 1.5 million, 2021 – 4.1 million) and 3.6 million RSUs and PRSUs (2022 – 2.2 million, 2021 – 3.4 million), 1.8 million new DSUs (2022 and 2021 – nil) and 156.8 million shares which would be issued if the principal amount of the Debentures were settled in our common shares at the year-end share price (2022 – 109.1 million and 2021 – 27.4 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.

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
NET LOSS PER SHARE	17. NET LOSS PER SHARE On November 21, 2023, the Company announced a Rights Offering which allowed holders of common shares, as of the close of business on December 12, 2023, transferable subscription rights to purchase up to an aggregate of 85,714,285 common shares at a subscription price of C$ 0.35 per common share (refer to Note 23). An adjustment is required on the calculation of net loss per share for the year ended December 31, 2023, as well as retrospectively for the years ended December 31, 2022 and December 31, 2021, to account for the bonus factor that resulted from this event. For the year ended December 31, 2023 2022 2021 Net loss per share − basic and diluted Net loss after tax (thousands of U.S. dollars) $ ( 14,584 ) $ ( 54,963 ) $ ( 53,668 ) Weighted average number of shares outstanding (thousands of shares as previously reported) 101,984 87,662 85,027 Weighted average number of shares outstanding (thousands of shares restated) 116,135 99,826 96,826 Net loss per share − basic and diluted (as previously calculated, prior to Rights Offering) $ ( 0.14 ) $ ( 0.63 ) $ ( 0.63 ) Net loss per share − basic and diluted (as on the Consolidated Statement of Comprehensive Income) $ ( 0.13 ) $ ( 0.55 ) $ ( 0.55 )

REVENUE

REVENUE	12 Months Ended
	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	18. REVENUE In the following table, revenue is disaggregated by performance obligation and timing of revenue recognition. All revenue comes from contracts with customers. Refer to Note 19 for the disaggregation of revenue by geographic region. For the Year Ended December 31, 2023 2022 2021 Product 158,405 147,448 129,031 Transportation 17,674 18,030 13,231 License fees from Construction Partners 840 778 738 Total product revenue 176,919 166,256 143,000 Installation and other services 5,012 5,905 4,593 181,931 172,161 147,593 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 from fixed-price contracts is based upon agreed contractual terms with each customer and is not subject to variability. For the Year Ended December 31, 2023 2022 2021 At a point in time 176,079 165,478 142,262 Over time 5,852 6,683 5,331 181,931 172,161 147,593 Revenue recognized at a point in time represents the majority of the Company’s sales. Revenue is recognized when a customer obtains legal title to the product, which is when ownership of the product is transferred to, or services are delivered to, the customer. Revenue recognized over time is limited to installation and ongoing maintenance contracts with customers and is recorded as performance obligations are satisfied over the term of the contract. Contract Liabilities As at December 31, 2023 2022 2021 Customer deposits 5,290 4,458 1,959 Deferred revenue - 408 461 Contract liabilities 5,290 4,866 2,420 Contract liabilities primarily relate to deposits received from customers and maintenance revenue from license subscriptions. The balance of contract liabilities was higher as at December 31, 2023, compared to the prior year period mainly due to the timing of orders and payments. Contract liabilities as at December 31, 2022 and 2021, respectively, totaling $ 4.9 million and $ 2.4 million were recognized as revenue during 2023 and 2022, respectively. Sales by Industry The Company periodically reviews product revenue by industry vertical market to evaluate trends and the success of industry specific sales initiatives. The nature of products sold to the various industries is consistent and therefore the periodic review is focused on sales performance. For the Year Ended December 31, 2023 2022 2021 Commercial 116,693 115,102 84,488 Healthcare 33,970 19,739 30,130 Government 13,446 16,564 16,012 Education 11,970 14,073 11,632 License fees from Construction Partners 840 778 738 Total product and transportation revenue 176,919 166,256 143,000 Installation and other services 5,012 5,905 4,593 181,931 172,161 147,593

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	19. 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. 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 Year Ended December 31, 2023 2022 2021 Canada 19,934 25,477 17,299 U.S. 161,997 146,684 130,294 181,931 172,161 147,593 Non-current assets As at December 31, 2023 2022 Canada 30,033 28,251 U.S. 30,759 53,277 60,792 81,528 The DIRTT solution segment derives revenues from customers by providing physical products and digital tools through our ICE software to create interior spaces for our customers across commercial, healthcare, education and government industries. The accounting policies of the solution segment are the same as those described in Note 2 - significant accounting policies. The chief operating decision maker assesses performance for the solution segment and decides how to allocate resources based on gross profit and net loss that also is reported on the consolidated statement of operations and comprehensive loss as consolidated gross profit and net loss. The measure of segment assets is reported on the balance sheet as total consolidated assets. The chief operating decision maker uses net income to evaluate income generated from segment assets (return on assets) in deciding whether to reinvest profits into the solution segment or into other parts of the entity, such as to repay long term debt. Gross profit and net income (loss) are used to monitor budget versus actual results. The chief operating decision maker also uses net income in competitive analysis by benchmarking to DIRTT’s competitors. The competitive analysis along with the monitoring of budgeted versus actual results are used in assessing performance of the segment and in establishing management’s compensation. DIRTT has one reportable segment: Solutions. The solutions segment provides digital tools (access to ICE software) and physical products to create modular interior construction spaces for our customers. DIRTT derives revenue in North America and manages the business activities on a consolidated basis. The technology used in the customer arrangements is based on a single software platform that is deployed to, and implemented by, customers in a similar manner. DIRTT’s chief operating decision maker is the executive leadership team that includes the chief operating officer, chief financial officer, and the chief executive officer.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	20. COMMITMENTS As at December 31, 2023, the Company had outstanding purchase obligations of approximately $ 2.8 million related to inventory and property, plant and equipment purchases (2022 – $ 2.2 million). Refer to Note 8 for lease commitments.

LEGAL PROCEEDINGS

LEGAL PROCEEDINGS	12 Months Ended
	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
LEGAL PROCEEDINGS	21. LEGAL PROCEEDINGS The Company is pursuing multiple lawsuits against its former founders, Mogens Smed and Barrie Loberg, their new company Falkbuilt Ltd. (“Falkbuilt”), and other related individual and corporate defendants for violations of fiduciary duties and non-competition and non-solicitation covenants contained in their executive employment agreements, and the misappropriation of DIRTT’s confidential and proprietary information in violation of numerous Canadian and U.S. state, and federal laws pertaining to the protection of DIRTT’s trade secrets and proprietary information and the prevention of false advertising and deceptive trade practices. As of December 31, 2023, the Company’s litigation against Falkbuilt, Messrs. Smed and Loberg, and their associates was comprised of three main lawsuits: (i) an action in the Alberta Court of King’s Bench instituted on May 9, 2019, against Falkbuilt, Messrs. Smed and Loberg, and several other former DIRTT employees alleging breaches of restrictive covenants, fiduciary duties, and duties of loyalty, fidelity and confidentiality, and the misappropriation of DIRTT’s confidential information (the “Canadian Non-Compete Case”); (ii) an action in the U.S. District Court for the Northern District of Utah instituted on December 11, 2019, against Falkbuilt, Smed, and other individual and corporate defendants alleging misappropriation of DIRTT’s confidential information, trade secrets, business intelligence and customer information (the “Utah Misappropriation Case”); and (iii) an action in the U.S. District Court for the Northern District of Texas instituted on June 24, 2021, alleging that Falkbuilt has unlawfully used DIRTT’s confidential information in the United States and intentionally caused confusion in the United States in an attempt to steal customers, opportunities, and business intelligence, with the aim of establishing a competing business in the United States market (the “Texas Unfair Competition Case”). DIRTT intends to pursue the cases vigorously. We recently requested the Court of King’s Bench of Alberta to schedule the summary judgment application for our Canadian litigation. The court has proposed three potential dates in September 2025 and we expect to have the date finalized in the next several weeks. Falkbuilt also filed a lawsuit against the Company on November 5, 2019, in the Court of King’s Bench of Alberta, alleging that DIRTT has misappropriated and misused their alleged proprietary information in furtherance of DIRTT’s product development. Falkbuilt seeks monetary relief and an interim, interlocutory and permanent injunction of DIRTT’s alleged use of the alleged proprietary information. The Company believes that the suit is without merit and filed an application for summary judgment to dismiss Falkbuilt’s claim. No amounts are accrued for the above legal proceedings.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	22. RELATED PARTY TRANSACTIONS On November 30, 2022, the Company closed a private placement of 8,667,449 common shares for aggregate gross consideration of $ 2.8 million (the “Private Placement”) with its two largest shareholders, 22 NW Fund, LP (“22NW”) and 726 BC LLC and 726 BF LLC (together “726”) and all the directors and officers, including 638,996 common shares issued at the deemed per share price equal to the Subscription Price, as reimbursement for the costs incurred by 726 in connection with the Company’s contested director elections in 2022. On March 15, 2023, the Company entered into a Debt Settlement Agreement (the “Debt Settlement Agreement”) with 22NW and Aron English, 22NW’s principal and a director of DIRTT, (together, the "22NW Group") who, collectively, beneficially owned approximately 19.5 % of the Company’s issued and outstanding common shares at such time. Pursuant to the Debt Settlement Agreement, the Company agreed to reimburse the 22NW Group for the costs incurred by the 22NW Group in connection with the contested director election at the annual and special meeting of shareholders of the Company held on April 26, 2022, being approximately $ 1.6 million (the “Debt”). Pursuant to the Debt Settlement Agreement, the Company agreed to repay the Debt by either, or a combination of (i) a payment in cash by the Company to the 22NW Group, and/or (ii) the issuance of equity securities of the Company to the 22NW Group. In connection with the Debt Settlement Agreement, on March 15, 2023, the Company entered into a share issuance agreement with the 22NW Group, pursuant to which the Company agreed to repay the Debt with the issuance to the 22NW Group of 3,899,745 common shares at a deemed price of $ 0.40 per common share, subject to approval by the Company’s shareholders. At the annual general and special meeting of shareholders held on May 30, 2023, shareholders voted to approve the issuance of common shares to 22NW Group, and on June 2, 2023, the Company issued 3,899,745 common shares to 22NW Group as repayment for the Debt. Upon settlement, the debt was revalued at the higher of the deemed price of $ 0.40 per common share and the May 30, 2023, market price of $ 0.38 per common share resulting in a recovery from the balance recorded at March 31, 2023, which had been valued at a price of $ 0.53 per common share. As at December 31, 2023, C$ 18.9 million and C$ 13.6 million of the January Debentures and December Debentures, respectively, are held by 22NW Group. Interest accrued on the debentures owned by 22NW Group for the year ended December 31, 2023, is C$ 0.4 million and interest expense paid was C$ 0.5 million (2022 – $nil and $nil respectively). Interest is earned on terms applicable to all Debenture holders. Other related party transactions for the year ended December 31, 2023, relate to the sale of DIRTT products and services to the 22NW Group for $ 0.3 million (2022 – $nil). The sale to 22NW Group was based on price lists in force and terms that are available to all employees. 2023 reorganization costs include $nil paid to related parties (2022 - $ 0.2 million).

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	23. SUBSEQUENT EVENTS On November 21, 2023, the Company announced that the Board of Directors had approved a Rights Offering to its common shareholders for aggregate gross proceeds of C$ 30.0 million. In connection with the Rights Offering, the Company entered into a standby purchase agreement with 22NW Fund, LP (“22NW”) and 726 dated November 20, 2023 (the “Standby Purchase Agreement”), pursuant to which each of 22NW and 726, or their permitted assigns (collectively and including WWT Opportunity #1 LLC, to which 726 transferred their entire holdings on December 1, 2023, the “Standby Purchasers”). Subject to the terms and conditions of the Standby Agreement, each Standby Purchaser agreed to exercise its Basic Subscription Privilege in full and to collectively purchase from the Company, at the Subscription Price, all common shares not subscribed for by holders of Rights under the Basic Subscription Privilege or Additional Subscription Privilege, up to a maximum of C$ 15.0 million each, so that the maximum number of common shares that may be issued in connection with the Rights Offering will be issued and the Company will receive aggregate gross proceeds of C$ 30.0 million. No standby fee will be paid to the Standby Purchasers in connection with the Rights Offering; however, DIRTT will reimburse the Standby Purchasers for their reasonable expenses in connection with the Standby Agreement up to a maximum of C$ 30,000 . On January 9, 2024, the Company announced the completion of the Rights Offering to its common shareholders and the issuance of 85,714,285 common shares at a price of C$ 0.35 ($ 0.26 ) per whole Common Share for aggregate gross proceeds of C$ 30.0 million ($ 22.4 million). Each right distributed under the Rights Offering (each, a “Right”) entitled eligible holders to subscribe for 0.81790023 common shares, exercisable for whole common shares only, meaning 1.22264301 Rights were required to purchase one Common Share (the “Basic Subscription Privilege”). In accordance with applicable law, the Rights Offering included an additional subscription privilege (the “Additional Subscription Privilege”) under which eligible holders of Rights who fully exercised the Rights issued to them under their Basic Subscription Privilege, were entitled to subscribe for additional common shares, on a pro rata basis, that were not otherwise subscribed for under the Basic Subscription Privilege. DIRTT issued an aggregate of 67,379,471 common shares pursuant to the Basic Subscription Privilege and 18,334,814 common shares pursuant to the Additional Subscription Privilege. As a result of the common shares issued under the Basic Subscription Privilege and Additional Subscription Privilege, no common shares were available for issuance pursuant to the Standby Agreement. On February 4, 2024, the Company entered into a Litigation Funding Agreement with a third party for the funding of up to $ 4.0 million of litigation costs in respect of specific claims against Falkbuilt, Inc., Falkbuilt Ltd. and Henderson. In return, the Company has agreed to pay from any proceeds received from the settlement of such claims, a reimbursement of funded amounts plus diligence and underwriting costs, plus a multiple of such funded amount based on certain milestones. On February 15, 2024, the Company announced a substantial issuer bid and tender offer (the "Issuer Bid"), under which the Company will offer to repurchase for cancellation: (i) up to C$ 6,000,000 principal amount of its issued and outstanding January Debentures (or such larger principal amount as the Company, in its sole discretion, may determine it is willing to take‑up and pay for, subject to applicable law) at a purchase price of C$ 720 per C$ 1,000 principal amount of January Debentures; and (ii) up to C$ 9,000,000 principal amount of its issued and outstanding December Debentures (or such larger principal amount as the Company, in its sole discretion, may determine it is willing to take‑up and pay for, subject to applicable law) at a purchase price of C$ 600 per C$ 1,000 principal amount of December Debentures. Holders of Debentures who validly tender and do not withdraw their Debentures will receive the applicable purchase price, plus a cash payment for all accrued and unpaid interest up to, but excluding, the date on which such Debentures are taken up by the Company. The applicable purchase price will be denominated in Canadian dollars and payments of amounts owed to holders of deposited Debentures, including for interest, will be made in Canadian dollars. The Issuer Bid will remain open for acceptance until 5:00 p.m. (Eastern Standard Time) on March 22, 2024, unless withdrawn or extended by the Company. If the aggregate principal amount of the Debentures properly tendered and not withdrawn under the Issuer Bid exceeds C$ 6,000,000 for the January Debentures or C$ 9,000,000 for the December Debentures, the Company will purchase a pro-rated portion of the January Debentures or the December Debentures so tendered, as applicable (with adjustments to maintain C$ 1,000 minimum denominations of Debentures). DIRTT will return all Debentures not purchased under the Issuer Bid, including Debentures not purchased because of pro-ration. Debentures taken up and paid for by the Company will be immediately cancelled. The Company intends to fund the Issuer Bid with a portion of the proceeds from the Company’s previously completed Rights Offering to its common shareholders, which closed in January 2024 for aggregate gross proceeds of C$ 30.0 million.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation These consolidated financial statements (“Financial Statements”), including comparative figures, have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”). 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	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 upon consolidation.
Basis of measurement	Basis of measurement These Financial Statements have been prepared on the historical cost convention except for certain financial instruments, assets held for sale and stock-based compensation that are measured at fair value, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
Use of estimates	Use of estimates The preparation of the Financial Statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and the disclosure of contingent liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Such estimates primarily relate to unsettled transactions and events as of the date of the Financial Statements. Estimates are based on historical data and experience, as well as various other factors that management considers reasonable under the circumstances. Actual outcomes can differ from these estimates. Significant estimates and assumptions made by management include: • Estimates of ability and timeliness of customer payments of trade receivables; • Estimates of useful lives of depreciable assets as well as the fair value of long-term assets and future cash flows used for impairment calculations; • Determining the fair value less costs to sell of the assets held for sale; • Estimates of future taxable earnings used to assess the realizable value of deferred tax assets and the ability to recognize a deferred tax asset; • Tax interpretations, regulations and legislation in the various jurisdictions in which the Company and its subsidiary operate; • Estimates of the fair value of stock awards, including whether the performance criteria will be met and measurement of the ultimate payout amount; and • Estimates of liabilities associated with the potential and amount of warranty, legal claims and other contingencies.
Segments	Segments Management has determined that DIRTT has one operating segment. The Company’s chief executive officer, who is DIRTT’s chief operating decision maker, reviews financial information on a consolidated and aggregate basis, together with certain operating metrics principally, to make decisions about how to allocate resources and to measure the Company’s performance.
Foreign currency translation	Foreign currency translation DIRTT Environmental Solutions Ltd. is a Canadian company and its functional currency is the Canadian dollar. DIRTT’s wholly owned subsidiary is domiciled in the United States and its functional currency is the U.S. dollar. Assets and liabilities denominated in foreign currencies, other than those held through foreign subsidiaries, are translated into the transacting company’s functional currency at the year-end exchange rate for monetary items, and at the historical exchange rates for non-monetary items. Foreign currency revenues and expenses are translated at the exchange rates in effect on the dates of the related transactions. Foreign exchange gains and losses, other than those arising from the translation of the Company’s net investments in its foreign subsidiary, are included in income. The accounts of the Company’s U.S. dollar subsidiary is translated into Canadian dollars, and the Financial Statements are translated into U.S. dollars for financial statement presentation. Assets and liabilities are translated using year-end exchange rates, and revenues, expenses, gains and losses are translated using average monthly exchange rates. Foreign exchange gains and losses arising from the translation of the Company’s assets and liabilities are included in “comprehensive loss for the year”.
Cash and cash equivalents and restricted cash	Cash and cash equivalents and restricted cash Cash and cash equivalents include cash on hand held at banks and cash equivalents, which are defined as highly liquid investments with original maturities of three months or less. Restricted cash is a reserve account not available for immediate or general business use and is required when certain requirements are not met under the terms of the Company’s senior secured credit facility (as defined in Note 14).
Trade and other receivables, net of expected credit losses	Trade and other receivables, net of expected credit losses Accounts receivable are recorded at the invoiced amount, do not require collateral and do not bear interest. The Company estimates its allowance for doubtful accounts using the current expected credit loss (“CECL”) methodology, which is designed to capture the Company’s current estimate of all expected credit losses.
Inventory	Inventory Inventory is comprised of raw materials and work in progress. The Company does not typically carry a significant amount of finished goods inventory. Inventory is valued at the lower of weighted average cost and net realizable value. Net realizable value is based on an item’s usability in the manufacturing of the Company’s products. The Company records an allowance for obsolescence when the net realizable value of inventory items declines below weighted average cost. Net realizable value is determined based on current market prices for inventory less the estimated cost to sell. Work in progress is valued at an estimate of cost, including attributable overheads, based on stage of completion. Fixed production overheads are allocated to inventory on the basis of normal capacity of the production facilities. In periods where production levels are abnormally low, unallocated overheads are separately recognized as an expense in the period in which they are incurred.
Assets held for sale	Assets held for sale The Company classifies an asset group (“asset”) as held for sale in the period that (i) it has approved and committed to a plan to sell the asset, (ii) the asset is available for immediate sale in its present condition, (iii) an active program to locate a buyer and other actions required to sell the asset have been initiated, (iv) the sale of the asset is probable and transfer of the asset is expected to qualify for recognition as a completed sale within one year (subject to certain events or circumstances), (v) the asset is being actively marketed for sale at a price that is reasonable in relation to its current fair value, and (vi) it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. The Company initially and subsequently measures a long-lived asset that is classified as held for sale at the lower of its carrying value or fair value less any costs to sell. Any loss resulting from this measurement is recognized in the consolidated statement of operations and comprehensive loss in the period in which the held for sale criteria are met. Upon designation as an asset held for sale, the Company stops recording depreciation expense on the asset. The Company assesses the fair value of assets held for sale less any costs to sell at each reporting period until the asset is no longer classified as held for sale.
Leases	Leases The Company categorizes leases at their inception as either operating or finance leases. Leases where the Company assumes substantially all of the rewards or ownership and leases where ownership is transferred at the end of the lease term, or by way of a bargain purchase option, are classified as finance leases. Upon initial recognition, the leased asset is measured at an amount equal to the lower of its fair value and the present value of the minimum lease payments. Lease payments are apportioned between finance charges and reduction of the lease liability, so as to achieve a constant rate of interest on the balance of the liability. Finance charges are recognized in the statement of operations. The Company’s Leasing Facilities (as defined in Note 8) are accounted for as finance leases as ownership of the equipment is expected to return to the Company at the end of the lease term. These transactions are not accounted for as a sale of the underlying equipment as the Company continues to control the equipment. For leases categorized as operating, the Company determines if an arrangement is a lease or contains a lease element at inception. The arrangement is a lease if it conveys the right to the Company to control the use of identified property, plant, or equipment for a period of time in exchange for consideration. Operating leases are separately disclosed as operating lease right-of-use (“ROU”) assets, with a corresponding lease liability split between current and long-term components on the balance sheet. Operating leases with an initial term of 12 months or less are not included on the balance sheet. The Company recognizes lease expense for these leases on a straight-line basis over the lease term. ROU assets represent the right to use an underlying asset for the lease term and operating lease liabilities represent the obligation to make lease payments arising from the lease. Operating lease ROU assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment are recorded at cost, including direct costs, attributable indirect costs and carrying costs, less accumulated depreciation and any accumulated impairment losses. Expenditures for repairs and maintenance are expensed as incurred, while renewals and betterments are capitalized. Depreciation is charged to the consolidated statement of operations on a straight-line basis over the estimated useful lives of the assets. The estimated useful lives of the Company’s property, plant and equipment are as follows: Building 25 years Manufacturing equipment 10 years Leasehold improvements Over term of lease ( 1 to 14 years) Office equipment 5 years Tooling and prototypes 4 years Computer equipment 3 years Vehicles 3 years When assets are disposed of or retired, the cost and accumulated depreciation and impairment losses are removed from the respective accounts and any resulting gain or loss is reflected in operating expenses.
Capitalized software costs	Capitalized software costs The Company capitalizes costs related to internally developed software during the application development stage when (i) the preliminary project stage is completed, (ii) management has authorized further funding for the completion of the project, and (iii) it is probable that the project will be completed and performed as intended. Capitalized costs include costs of personnel and related expenses for employees and third parties directly attributable to the projects. Capitalization of these costs ceases once the project is substantially complete and the software is ready for its intended purpose. Costs incurred for significant upgrades and enhancements are also capitalized. Costs related to preliminary project activities and post implementation activities, including training, maintenance and minor modifications or enhancements are expensed as incurred. Capitalized software costs are amortized on a straight-line basis over the estimated useful life of the developed asset, which is generally three to five years . Management evaluates the useful lives of these assets on an annual basis and tests for impairment whenever events or changes in circumstances occur that could impact the recoverability of the assets. Software development is considered internal-use as it is used to design and sell the DIRTT products and is not included in the end client’s product. Revenues received from Construction Partners for ICE Software are recognized as revenues as they are considered an element of the product sale. Any incidental third-party revenues received for the ICE Software are credited against capitalized software costs. The Company follows this accounting policy for cloud computing arrangements that are considered a service contract, however, these projects are capitalized to prepaids and other assets on the balance sheet and are expensed as an operating cost, as opposed to amortization, over the expected term of the software service contract.
Impairment of long-lived assets	Impairment of long-lived assets Management evaluates the recoverability of the Company’s property, plant and equipment, capitalized software costs and ROU assets when events or changes in circumstances indicate a potential impairment exists. Events and changes in circumstances considered by the Company in determining whether the carrying value of long-lived assets may not be recoverable include, but are not limited to, significant changes in performance relative to expected operating results, significant changes in the use of the assets, significant negative industry or economic trends, and changes in the Company’s business strategy. Impairment testing is performed at an asset level that represents the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities (an “asset group”). In determining if impairment exists, the Company estimates the undiscounted cash flows to be generated from the use and ultimate disposition of the asset group. If impairment is indicated based on a comparison of the assets’ carrying values and the undiscounted cash flows, the impairment loss is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets.
Convertible Debentures	Convertible Debentures The Company accounts for convertible debentures as liabilities. Embedded features included in the convertible debentures that require bifurcation are accounted for separately. Costs incurred directly related to the issuance of convertible debentures are presented as a direct deduction against the carrying amount of the convertible debentures and are amortized to interest expense using the effective interest method.
Income taxes	Income taxes Income tax expense is comprised of current and deferred tax. Income tax is recognized in the consolidated statement of operations and comprehensive loss except to the extent it relates to items recognized directly in equity. Current tax Current tax expense is based on the results for the year, adjusted for items that are not taxable or not deductible. Current tax is calculated using tax rates and laws that were enacted at the end of the reporting period. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. Provisions are established where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred tax Deferred tax is recognized, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the consolidated balance sheet. Deferred income tax assets and liabilities are determined based on differences between the financial reporting and tax bases of assets and liabilities using enacted tax rates and laws that will be in effect when the differences are expected to reverse. The effect of a change in income tax rates on deferred income tax assets and liabilities is recognized in income in the period during which the change occurs. When appropriate, the Company records a valuation allowance against deferred tax assets to reflect that these tax assets may not be realized. In determining whether a valuation allowance is appropriate, the Company considers whether it is more likely than not that all or some portion of the Company’s deferred tax assets will not be realized, based on management’s judgment using available evidence about future events. At times, tax benefits claims may be challenged by a tax authority. Tax benefits are recognized only for tax positions that are more likely than not sustainable upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 % likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards.
Revenue recognition	Revenue recognition The Company accounts for revenue in accordance with topic 606, Revenue from Contracts with Customers, (“ASC 606”) and Subtopic 340-40, Other Assets and Deferred Costs – Contracts with Customers. Under ASC 606, an entity recognizes revenue in a manner that reflects the transfer of promised goods or services to customers in an amount which the entity expects to be entitled in exchange for those goods or services. The Company recognizes revenue upon transfer of control of promised goods or services to customers at the transaction price, an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Transaction price is calculated as selling price net of variable consideration which may include estimates for sales incentives related to current period product revenue. Revenue is measured at the fair value of the consideration received or receivable, after discounts, rebates and sales taxes or income taxes and duties. Product sales The Company recognizes revenue upon transfer of control of products to the customer, which typically occurs upon shipment. The Company’s main performance obligation to customers is the delivery of products in accordance with purchase orders. Each purchase order defines the transaction price for the products purchased under the arrangement. Construction Partners typically sell DIRTT product to end clients and issue purchase orders to the Company to manufacture the product. Construction Partners utilize ICE licenses to sell DIRTT products. The ICE licenses sold to Construction Partners are not considered a separate performance obligation as they are not distinct, and ICE license revenue is recognized in conjunction with product sales. The Construction Partner ICE Software revenue is recognized over the license period. The Company’s standard sales terms are Free On Board (“FOB”) shipping point, which comprise the majority of sales. The Company usually requires a 50 % progress payment on receipt of certain orders, excluding certain government orders or in some special contractual situations. Customer deposits received are recognized as a liability on the balance sheet until revenue recognition criteria is met. At the point of shipment, the customer is generally required to pay the balance of the sales price within 30 days. The Company’s sales arrangements do not have any material financing components. In addition, the Company’s customer arrangements do not produce contract assets that are material to its consolidated financial statements. The Company provides sales commissions to internal and external sales representatives which are earned in the period in which revenue is recognized. The Company accounts for product transportation revenue and costs as fulfillment activities and presents the associated costs in costs of goods sold in the period in which the Company sells its product. Contracts containing multiple performance obligations The Company offers certain arrangements whereby a customer can purchase products and installation together, which are generally capable of being distinct and accounted for as separate performance obligations. Where multiple performance obligations exist, the Company determines revenue recognition by (1) identifying the contract with the customer, (2) identifying the performance obligation in the contract, (3) determining the transaction price, (4) allocating the transaction price to the performance obligations based on the relative standalone selling prices, typically based on cost plus a reasonable margin, and (5) recognizing revenue as the performance obligations are satisfied. Installation and other services The Company provides installation and other services for certain customers as a distinct performance obligation. Revenue from installation services is recognized over time as the service is performed. Principal vs Agent Considerations The Company evaluates the presentation of revenue on a gross vs. net basis based on whether it acts as a principal by controlling the product or service sales to customers. In certain instances, the Company facilitates contracting of certain sales on behalf of Construction Partners. The Company records these revenues on a gross basis when the Company is obligated to fulfill the service and has the risk associated with service delivery. The Company records these revenues on a net basis when the Construction Partner has the obligation to fulfill the services and has the risk associated with service delivery. Construction Partner rebates Rebates to Construction Partners (“Partner Rebates”) are accrued for and recognized as a reduction of revenue at the date of the sale to the customer. Partner Rebates include amounts collected directly by the Company owed to Construction Partners in accordance with their Construction Partner agreements, being the difference between the price to the end customer and the Construction Partners’ price. Other sales discounts are deducted immediately from sales invoices. Contract balances Timing of revenue recognition may differ from the timing of invoicing to customers. The Company records an unbilled receivable when revenue is recognized prior to invoicing. As the Company’s contracts are less than one year in duration, the Company has elected to apply the practical expedients to expense costs related to costs to obtain contracts and not disclose unfulfilled performance obligations. As deferred revenue and customer deposits are typically recognized during the year, the Company does not account for financing elements. Warranties The Company provides a warranty on all products sold to its clients and Construction Partner’s clients. Warranties are not sold separately to customers. Provisions for the expected cost of warranty obligations are recognized based on an analysis of historical costs for warranty claims relative to current activity levels and adjusted for factors based on management’s assessment that increase or decrease the provision. Warranty provision is recognized in cost of goods sold. Warranty claims have historically not been material and do not constitute a separate performance obligation.
Stock-based compensation	Stock-based compensation The Company follows the fair value-based approach to account for options, share awards and restricted share units (“RSUs”). Compensation expense and an increase in “Additional paid-in capital” are recognized for options and RSUs over their vesting period based on their estimated fair values on the grant date, as determined using the Black-Scholes option pricing model for the majority of options and the market value of the Company’s common shares on the grant date for share awards and RSUs. Certain executive stock options and RSUs have performance conditions and are valued using a Monte Carlo model. On exercise of stock options and RSUs, the recorded fair value of the option or RSU is removed from “Additional paid-in capital” and credited to “Share capital”. For options, any consideration paid by employees is credited to “Share capital” when the option is exercised. The Company’s stock options and RSUs are not shares of the Company and have no rights to vote, receive dividends, or any other rights as a shareholder of the Company. Stock-based compensation expense is also recognized for performance share units (“PSUs”) and deferred share units (“DSUs”) using the fair value method. Compensation expense is recognized over the vesting period and the corresponding amount is recorded as a liability on the balance sheet. The Company measures the DSUs granted under the 2023 LTIP (the “New DSUs”) using the closing price of the Company’s common shares on the grant date as the present intention is to settle the New DSUs in equity. This is recognized as an increase to stock-based compensation and the corresponding liability on the balance sheet.
Technology and development expenditures	Technology and development expenditures Technology and development expenses are comprised primarily of salaries and benefits associated with the Company’s product and software development personnel which do not qualify for capitalization. These costs are expensed as incurred and exclude certain information and technology costs used in operations which are classified as general and administrative costs.
Government Subsidies	Government subsidies The Company accounts for government subsidies on an accrual basis when the conditions for eligibility are met. The Company has adopted an accounting policy to present government subsidies as other income. The nature, significant terms and conditions of government subsidies are disclosed in the Financial Statements.
Earnings per share ("EPS")	Earnings per share (“EPS”) Basic earnings per share is calculated using the weighted average number of common shares outstanding during the year and adjusted for any change in capital structure events triggering retroactive changes to weighted average number of common shares outstanding. Diluted earnings per share is calculated using the treasury stock method for determining the dilutive impact of stock options, RSUs, and New DSUs. The Company follows the “if converted” method for accounting for the impact of convertible debentures on net (loss) per share, whereby interest charges applicable to the convertible debentures are added to the numerator and the convertible debentures are assumed to have been converted at the beginning of the period (or time of issuance, if later), and the resulting common shares are added to the denominator.
Fair value of financial instruments	Fair value of financial instruments ASC 820, “Fair Value Measurements,” requires entities to disclose the fair value of financial instruments, both assets and liabilities recognized and not recognized on the consolidated balance sheet, for which it is practicable to estimate fair value. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company’s fair value analysis is based on the degree to which the fair value is observable and grouped into categories accordingly: • Level 1 financial instruments are those which can be derived from quoted market prices (unadjusted) in active markets for similar financial assets or liabilities. • Level 2 financial instruments are those which can be derived from inputs that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices). Level 2 financial instruments include current and long-term debt. The carrying amounts of these instruments approximates fair value due to limited changes to interest rates and the Company’s credit rating since issuance. • Level 3 financial instruments are those derived from valuation techniques that include inputs for the financial asset or liability which are not based on observable market data (unobservable inputs). The Company does not have any Level 3 financial instruments. The carrying amounts of cash and cash equivalents and restricted cash; trade and accrued receivables, other receivables; accounts payable and accrued liabilities; other liabilities; and customer deposits approximate fair value due to their short-term nature.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Schedule of estimated useful live of property plant and equipment	Depreciation is charged to the consolidated statement of operations on a straight-line basis over the estimated useful lives of the assets. The estimated useful lives of the Company’s property, plant and equipment are as follows: Building 25 years Manufacturing equipment 10 years Leasehold improvements Over term of lease ( 1 to 14 years) Office equipment 5 years Tooling and prototypes 4 years Computer equipment 3 years Vehicles 3 years

REORGANIZATION AND ASSETS HEL_2

REORGANIZATION AND ASSETS HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2023
Restructuring and Related Activities [Abstract]
Restructuring Costs	Reorganization costs incurred related to the above-mentioned initiatives: For the Year Ended December 31, 2023 2022 Termination benefits 2,162 7,042 Insurance costs on change of control - 3,691 Phoenix Facility closure 99 756 Professional Services - 1,021 Rock Hill Facility temporary suspension and closure of operations 295 129 Other costs 453 822 Total reorganization costs 3,009 13,461 Reorganization costs in accounts payable and accrued liabilities at January 1, 2023 2,277 Reorganization expense 3,009 Reorganization costs paid ( 4,690 ) Reorganization costs in accounts payable and accrued liabilities at December 31, 2023 596
Phoenix Facility Restructuring Costs	These costs were included in cost of sales: For the Year Ended December 31, 2023 2022 Provision for inventory of discontinued product lines - 1,035 Accelerated amortization associated with product line discontinuation - 1,019 Accelerated depreciation and amortization associated with closure of the Phoenix Facility - 1,054 Incremental cost of sales - 3,108
Schedule of assets held for sale	As at December 31, 2023 2022 Assets held for sale, opening - - Net book value transferred from property, plant and equipment 10,271 - Impairment charge on reassessment ( 8,716 ) - Assets held for sale, ending 1,555 -

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of ROU assets	The following table includes ROU assets included on the balance sheet at December 31, 2023 and 2022: ROU Assets Cost Accumulated depreciation Net book value At January 1, 2022 44,055 ( 13,175 ) 30,880 Additions 139 - 139 Modifications 4,809 50 4,859 Depreciation expense - ( 5,057 ) ( 5,057 ) Exchange differences ( 943 ) 611 ( 332 ) At December 31, 2022 48,061 ( 17,571 ) 30,490 Disposals ( 2,667 ) 2,308 ( 359 ) Modifications 3,866 ( 196 ) 3,670 Depreciation expense - ( 4,312 ) ( 4,312 ) Exchange differences 596 ( 272 ) 324 At December 31, 2023 49,856 ( 20,043 ) 29,813
Schedule of the components of the lease cost	The components of the lease cost for the years ended December 31, 2023 and 2022 were as follows: For the year ended December 31, 2023 2022 Operating lease cost (1) Fixed lease cost 6,688 6,719 Sublease income ( 1,393 ) ( 344 ) Total operating lease cost 5,295 6,375 (1) The lease costs, net of sublease income, are reflected in the Consolidated Statements of Operations and Comprehensive Loss as follows: For the year ended December 31, 2023 2022 Cost of goods sold 4,427 4,647 Selling and marketing 793 1,356 General and administrative ( 113 ) 107 Technology and development 188 265 Total operating lease cost 5,295 6,375
Schedule of lease liabilities	The following table includes lease liabilities included on the balance sheet at December 31, 2023 and 2022: Lease Liability 2023 2022 At January 1, 33,423 33,481 Additions - 139 Disposals ( 406 ) - Modifications 3,866 4,809 Accretion 2,272 1,722 Repayment of lease liabilities ( 5,942 ) ( 6,558 ) Lease inducements - 124 Exchange differences 243 ( 294 ) At December 31, 33,456 33,423 Current lease liabilities 5,255 5,889 Long-term lease liabilities 28,201 27,534
Schedule of maturities of operating lease liabilities	The following table includes maturities of operating lease liabilities at December 31, 2023: 2024 5,424 2025 6,051 2026 5,491 2027 4,375 2028 3,834 Thereafter 19,929 Total 45,104 Total lease liability 33,456 Difference between undiscounted cash flows and lease liability 11,648

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2023
Receivables [Abstract]
Schedule of accounts, notes, loans and financing receivable	As at December 31, 2023 2022 Current 12,070 12,381 Overdue 3,818 1,675 15,888 14,056 Less: expected credit losses ( 101 ) ( 126 ) 15,787 13,930

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2023
Inventory Disclosure [Abstract]
Schedule of inventory, current	As at December 31, 2023 2022 Raw material 16,787 22,218 Allowance for obsolescence ( 1,666 ) ( 1,242 ) Work in progress 1,456 1,275 16,577 22,251
Schedule of Idle facility costs	As of December 31, 2023, the Company leases the Rock Hill Facility and is actively pursuing sublease arrangements. Idle facility costs being incurred at the Rock Hill Facility are included in cost of sales. For the Year Ended December 31, 2023 2022 2021 Under-utilized capacity - - 1,756 Idle facility costs 1,977 506 - 1,977 506 1,756
Schedule of Consolidated Statement of Operations	Change in presentation in Consolidated Statement of Operations For the Year Ended December 31, 2023 2022 2021 Product cost of sales, as previously presented 119,728 140,058 118,525 Cost of under-utilized capacity, as previously presented - - 1,756 Product cost of sales, per Statement of Operations 119,728 140,058 120,281

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, plant and Equipment	Office and computer equipment Factory equipment Leasehold improvements Total Cost At December 31, 2021 28,646 71,484 47,567 147,697 Additions 738 775 341 1,854 Disposals ( 1,347 ) ( 2,983 ) ( 6,688 ) ( 11,018 ) Exchange differences ( 581 ) ( 3,167 ) ( 1,457 ) ( 5,205 ) At December 31, 2022 27,456 66,109 39,763 133,328 Additions 790 320 132 1,242 Disposals ( 127 ) ( 375 ) ( 2,186 ) ( 2,688 ) Transferred to assets held for sale - ( 13,260 ) - ( 13,260 ) Exchange differences 6 870 619 1,495 At December 31, 2023 28,125 53,664 38,328 120,117 Accumulated depreciation and impairment At December 31, 2021 19,981 39,271 36,748 96,000 Depreciation expense 2,355 4,425 3,680 10,460 Disposals ( 1,272 ) ( 2,831 ) ( 6,688 ) ( 10,791 ) Exchange differences ( 540 ) ( 2,044 ) ( 1,279 ) ( 3,863 ) At December 31, 2022 20,524 38,821 32,461 91,806 Depreciation expense 2,041 3,661 1,824 7,526 Disposals ( 127 ) ( 272 ) ( 2,098 ) ( 2,497 ) Transferred to assets held for sale - ( 2,989 ) - ( 2,989 ) Exchange differences 124 687 383 1,194 At December 31, 2023 22,562 39,908 32,570 95,040 Net book value At December 31, 2022 6,932 27,288 7,302 41,522 At December 31, 2023 5,563 13,756 5,758 25,077

CAPITALIZED SOFTWARE, NET (Tabl

CAPITALIZED SOFTWARE, NET (Tables)	12 Months Ended
	Dec. 31, 2023
Capitalized Software [Abstract]
Schedule of capitalized software	For the Year Ended December 31, 2023 2022 Cost As at January 1 34,546 37,492 Additions 1,794 1,677 Recovery of software development expenditures ( 127 ) ( 263 ) Disposals ( 6,641 ) ( 1,990 ) Exchange differences 680 ( 2,370 ) As at December 31 30,252 34,546 Accumulated amortization As at January 1 30,140 30,097 Amortization expense 840 3,887 Disposals ( 3,766 ) ( 1,916 ) Exchange differences 588 ( 1,928 ) As at December 31 27,802 30,140 Net book value 2,450 4,406

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	As at December 31 2023 2022 Trade accounts payable (2) 12,378 8,944 Accrued liabilities (2) 5,500 5,394 Wages and commissions payable 1,688 3,410 Rebates accrued (1) 314 2,133 19,880 19,881 (1) In 2 023, $ 2.6 million of rebates were earned (2022 - $ 4.8 million) and $ 4.4 mill ion were paid (2022 - $ 3.7 million). (2) In 2022, $ 3.4 million of trade accruals were previously included in the Accrued liabilities balance.
Schedule of Other Liabilities	Other liabilities As at December 31, 2023 2022 Warranty provisions (1) 873 1,278 DSU liability 1,086 594 Income taxes payable 289 - Sublease deposits 184 139 Other provisions 50 45 Other liabilities 2,482 2,056 (1) The following table presents a reconciliation of the warranty provisions balance: As at December 31, 2023 2022 As at January 1 1,278 1,451 Additions to warranty provision 1,208 1,134 Payments related to warranties ( 1,613 ) ( 1,307 ) 873 1,278

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2023
Debt Disclosure [Abstract]
Summary of Long Term Debt Reconciliation	Revolving Leasing Convertible Total Debt Balance at December 31, 2021 - 13,909 56,733 70,642 Issuances - 647 - 647 Accretion of issue costs - - 676 676 Accrued interest - 735 3,539 4,274 Interest payments - ( 735 ) ( 3,688 ) ( 4,423 ) Principal repayments - ( 2,470 ) - ( 2,470 ) Exchange differences - ( 274 ) ( 3,637 ) ( 3,911 ) Balance at December 31, 2022 - 11,812 53,623 65,435 Current portion of long-term debt and accrued interest - 2,561 745 3,306 Long-term debt - 9,251 52,878 62,129 Balance at December 31, 2022 - 11,812 53,623 65,435 Accretion of issue costs - - 698 698 Accrued interest - 526 3,411 3,937 Interest payments - ( 526 ) ( 3,451 ) ( 3,977 ) Principal repayments - ( 11,579 ) - ( 11,579 ) Exchange differences - 251 1,343 1,594 Balance at December 31, 2023 - 484 55,624 56,108 Current portion of long-term debt and accrued interest - 79 762 841 Long-term debt - 405 54,862 55,267

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Reconciliation of income taxes	The following reconciles income taxes calculated at the Canadian statutory rate with the actual income tax expense. The Canadian statutory rate includes federal and provincial income taxes. This rate was used because Canada is the domicile of the parent entity of the Company. For the Year Ended December 31, 2023 2022 2021 Net loss before tax ( 14,252 ) ( 54,942 ) ( 53,872 ) Canadian statutory rate 24.6 % 24.4 % 23.3 % Expected income tax ( 3,506 ) ( 13,406 ) ( 12,552 ) Effect on taxes resulting from: Valuation allowance 4,224 13,590 12,046 Non-deductible expenses 189 422 542 Non-deductible stock-based compensation - 23 189 Tax rate impacts ( 243 ) ( 665 ) ( 488 ) Adjustments related to prior year tax filings ( 332 ) 57 59 Income tax expense 332 21 ( 204 ) Current tax expense 332 21 210 Deferred tax recovery - - ( 414 ) Income tax expense 332 21 ( 204 )
Deferred tax assets and liabilities	Significant components of the Company’s deferred tax assets and liabilities as at December 31, 2023 and 2022 were as follows: As at December 31, 2023 Assets Liabilities Net Operating losses 35,690 - 35,690 Research and development expenditures 367 - 367 Property and equipment - ( 3,883 ) ( 3,883 ) Capitalized software and other assets - ( 1,033 ) ( 1,033 ) Valuation allowance - ( 34,529 ) ( 34,529 ) Other 3,388 - 3,388 Net deferred taxes 39,445 ( 39,445 ) - As at December 31, 2022 Assets Liabilities Net Operating losses 33,740 - 33,740 Research and development expenditures 336 - 336 Property and equipment - ( 6,017 ) ( 6,017 ) Capitalized software and other assets - ( 1,599 ) ( 1,599 ) Valuation allowance - ( 29,812 ) ( 29,812 ) Other 3,352 - 3,352 Net deferred taxes 37,428 ( 37,428 ) -
Summary of temporary difference movements	Summary of temporary difference movements during the year: Balance Recognized Foreign Balance January 1, 2023 in Income Exchange December 31, 2023 Operating losses 33,740 1,431 519 35,690 Research and development expenditures 336 22 9 367 Property and equipment ( 6,017 ) 2,182 ( 48 ) ( 3,883 ) Capitalized software and other assets ( 1,599 ) 583 ( 17 ) ( 1,033 ) Valuation allowance ( 29,812 ) ( 4,224 ) ( 493 ) ( 34,529 ) Other 3,352 6 30 3,388 Net deferred taxes - - - - Balance Recognized Foreign Balance January 1, 2022 in Income Exchange December 31, 2022 Operating losses 24,032 10,924 ( 1,216 ) 33,740 Research and development expenditures 362 ( 3 ) ( 23 ) 336 Property and equipment ( 7,572 ) 1,410 145 ( 6,017 ) Capitalized software and other assets ( 2,023 ) 311 113 ( 1,599 ) Valuation allowance ( 17,291 ) ( 13,590 ) 1,069 ( 29,812 ) Other 2,492 948 ( 88 ) 3,352 Net deferred taxes - - - -
Tax loss carryforwards and other tax pools	2023 2022 2023 2022 C$ C$ $ $ Non-capital loss carry-forwards 114,119 106,730 55,469 55,654 Undepreciated capital costs 3,903 9,207 5,626 9,765 Share issuance costs 2,454 3,603 - - Scientific research and experimental development 1,971 1,971 - - Total future tax deductions 122,447 121,511 61,095 65,419

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of stock-based compensation expense	Stock-based compensation expense For the Year Ended December 31, 2023 2022 2021 Equity-settled awards 2,331 3,943 4,453 Cash-settled awards ( 25 ) 334 260 2,306 4,277 4,713
Summary of PSUs, DSUs and RSUs granted, exercised, forfeited and expired	The following summarizes RSUs, 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, 2021 3,216,536 1,021,739 - 157,200 361,577 Granted 2,157,149 863,279 222,170 - 1,305,658 Vested or settled ( 2,199,034 ) ( 796,011 ) ( 154,016 ) - ( 501,916 ) Withheld to settle employee tax obligations ( 526,346 ) ( 242,460 ) ( 68,154 ) - - Forfeited ( 762,968 ) ( 502,628 ) - ( 157,200 ) - Outstanding at December 31, 2022 1,885,337 343,919 - - 1,165,319 Granted 3,599,500 - 522,883 2,584,161 2,276,731 Vested or settled ( 1,105,225 ) ( 258,760 ) ( 522,883 ) - ( 355,878 ) Withheld to settle employee tax obligations ( 64,230 ) - - - - Forfeited ( 783,655 ) ( 21,130 ) - ( 738,553 ) - Expired ( 1,163 ) - - - - Outstanding at December 31, 2023 3,530,564 64,029 - 1,845,608 3,086,17 2
Schedule of Percentage of PRSUs Vest upon Increases of Share Price	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 % 2021 and 2022 PRSUs $ 3.00 $ 4.00 $ 5.00 $ 7.00
Summary of options granted, exercised, surrendered, forfeited and expired	The following summarizes options granted, forfeited and expired during the periods: Number of Weighted average options exercise price C$ Outstanding at December 31, 2021 4,064,489 6.64 Forfeited or expired ( 2,584,420 ) 6.41 Outstanding at December 31, 2022 1,480,069 7.03 Forfeited or expired ( 1,270,660 ) 7.00 Outstanding at December 31, 2023 209,409 7.71 Exercisable at December 31, 2023 209,409 7.71
Summary of options outstanding by range of exercise prices	Range of exercise prices outstanding at December 31, 2023: 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$ 6.01 – C$ 7.00 16,350 0.71 $ 6.12 16,350 0.71 $ 6.12 C$ 7.01 – C$ 8.00 193,059 0.38 $ 7.84 193,059 0.38 $ 7.84 Total 209,409 209,409 Range of exercise prices outstanding at December 31, 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$ 6.00 15,025 1.89 4.12 15,025 1.89 4.12 C$ 6.01 – C$ 7.00 758,142 1.07 6.33 758,142 1.07 6.33 C$ 7.01 – C$ 8.00 706,902 1.37 7.84 706,902 1.37 7.84 Total 1,480,069 1,480,069

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	For the year ended December 31, 2023 2022 2021 Net loss per share − basic and diluted Net loss after tax (thousands of U.S. dollars) $ ( 14,584 ) $ ( 54,963 ) $ ( 53,668 ) Weighted average number of shares outstanding (thousands of shares as previously reported) 101,984 87,662 85,027 Weighted average number of shares outstanding (thousands of shares restated) 116,135 99,826 96,826 Net loss per share − basic and diluted (as previously calculated, prior to Rights Offering) $ ( 0.14 ) $ ( 0.63 ) $ ( 0.63 ) Net loss per share − basic and diluted (as on the Consolidated Statement of Comprehensive Income) $ ( 0.13 ) $ ( 0.55 ) $ ( 0.55 )

REVENUE (Tables)

REVENUE (Tables)	12 Months Ended
	Dec. 31, 2023
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. Refer to Note 19 for the disaggregation of revenue by geographic region. For the Year Ended December 31, 2023 2022 2021 Product 158,405 147,448 129,031 Transportation 17,674 18,030 13,231 License fees from Construction Partners 840 778 738 Total product revenue 176,919 166,256 143,000 Installation and other services 5,012 5,905 4,593 181,931 172,161 147,593 For the Year Ended December 31, 2023 2022 2021 At a point in time 176,079 165,478 142,262 Over time 5,852 6,683 5,331 181,931 172,161 147,593
Summary of contract liabilities	Contract Liabilities As at December 31, 2023 2022 2021 Customer deposits 5,290 4,458 1,959 Deferred revenue - 408 461 Contract liabilities 5,290 4,866 2,420
Schedule of sales by industry	For the Year Ended December 31, 2023 2022 2021 Commercial 116,693 115,102 84,488 Healthcare 33,970 19,739 30,130 Government 13,446 16,564 16,012 Education 11,970 14,073 11,632 License fees from Construction Partners 840 778 738 Total product and transportation revenue 176,919 166,256 143,000 Installation and other services 5,012 5,905 4,593 181,931 172,161 147,593

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2023
Segment Reporting [Abstract]
Schedule of revenue from external customers	Revenue from external customers For the Year Ended December 31, 2023 2022 2021 Canada 19,934 25,477 17,299 U.S. 161,997 146,684 130,294 181,931 172,161 147,593
Schedule of non-current assets, excluding deferred tax assets	Non-current assets As at December 31, 2023 2022 Canada 30,033 28,251 U.S. 30,759 53,277 60,792 81,528

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Additional Information) (Detail)	12 Months Ended
	Dec. 31, 2023 Segment
Operating segments	1
Percentage of amounts realized up on settlements measured as largest amounts	50%
Percentage of progress payment on receipt of certain orders	50%
Capitalized software costs [Member] | Minimum [Member]
Estimated useful live in years	3 years
Capitalized software costs [Member] | Maximum [Member]
Estimated useful live in years	5 years

SIGNIFICANT ACCOUNTING POLICI_5

SIGNIFICANT ACCOUNTING POLICIES - Schedule of Estimated Useful Live of Property Plant and Equipment (Detail)	Dec. 31, 2023
Building [Member]
Property, Plant and Equipment [Line Items]
Estimated useful live of property plant and equipment	25 years
Manufacturing equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful live of property plant and equipment	10 years
Leasehold improvements [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful live of property plant and equipment	1 year
Leasehold improvements [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Estimated useful live of property plant and equipment	14 years
Office equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful live of property plant and equipment	5 years
Tooling and prototypes [Member]
Property, Plant and Equipment [Line Items]
Estimated useful live of property plant and equipment	4 years
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful live of property plant and equipment	3 years
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Estimated useful live of property plant and equipment	3 years

ADOPTION OF NEW AND REVISED A_2

ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS - (Additional Information) (Detail)	Dec. 31, 2022
ASU 2020-06
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Change in accounting principle, accounting standards update, early adoption [true false]	true

LIQUIDITY (Additional Informati

LIQUIDITY (Additional Information) (Details) $ in Thousands, shares in Millions, $ in Millions		1 Months Ended	12 Months Ended
	Nov. 21, 2023 CAD ($)	Nov. 30, 2022 USD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2023 CAD ($)	Nov. 11, 2023 CAD ($)	May 31, 2023 USD ($)	Dec. 31, 2022 CAD ($)	Nov. 14, 2022 USD ($) shares	Sep. 30, 2022 USD ($)
Cash				$ 24,700	$ 10,800				$ 12,800
Facilities Cost				10,300	5,300		$ 13.6			$ 7.2
Government subsidies receivable				7,300								$ 7,300
Net Cash flow (used in) Operations				14,821	(44,260)	$ (31,210)
Gross profit				$ 59,542	$ 28,160	$ 23,460
Gross Profit Percentage				32.70%	16.40%
Aggregate proceeds of private placement		$ 2,800
Shares issued | shares											8.7
Gross consideration											$ 2,800
Gross proceeds from rights offering	$ 30
Rights offering to common shareholder								$ 30
Forecast [Member]
Annualized Savings			$ 1,000

GOVERNMENT SUBSIDIES - (Additio

GOVERNMENT SUBSIDIES - (Additional Information) (Detail) - USD ($) $ in Millions	Dec. 31, 2023	Sep. 30, 2022
Unusual or Infrequent Items, or Both [Abstract]
Government subsidies receivable	$ 7.3	$ 7.3
Subsidy receivable net of expenses		$ 7.1
Government Subsidies Received	7.3
Interest earned	$ 0.2

REORGANIZATION AND ASSETS HEL_3

REORGANIZATION AND ASSETS HELD FOR SALE - Reorganization costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Reorganization costs payable, Beginning Balance	$ 2,277
Reorganization	3,009	$ 13,461	$ 0
Reorganization costs paid	(4,690)
Reorganization costs payable, Ending Balance	596	2,277
Termination Benefits
Restructuring Cost and Reserve [Line Items]
Reorganization costs payable, Beginning Balance	2,300
Reorganization	2,162	7,042
Reorganization costs payable, Ending Balance	600	2,300
Insurance costs on change of control
Restructuring Cost and Reserve [Line Items]
Reorganization	0	3,691
Phoenix Facility closure
Restructuring Cost and Reserve [Line Items]
Reorganization	99	756
Professional services
Restructuring Cost and Reserve [Line Items]
Reorganization	0	1,021
Rock Hill Facility temporary suspension and closure of operations
Restructuring Cost and Reserve [Line Items]
Reorganization	295	129
Other Costs
Restructuring Cost and Reserve [Line Items]
Reorganization	$ 453	$ 822

REORGANIZATION AND ASSETS HEL_4

REORGANIZATION AND ASSETS HELD FOR SALE - Assets Held For Sale (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Long-Lived Assets Held-for-Sale [Line Items]
Assets held for sale, opening	$ 133,328	$ 147,697
Assets held for sale, ending	120,117	133,328
Assets Held For Sale [Member]
Long-Lived Assets Held-for-Sale [Line Items]
Assets held for sale, opening	0	0
Net book value transferred from property, plant and equipment	10,271	0
Impairment charge on reassessment	(8,716)	0
Assets held for sale, ending	$ 1,555	$ 0

REORGANIZATION AND ASSETS HEL_5

REORGANIZATION AND ASSETS HELD FOR SALE - Closure of the Phoenix Facility (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Incremental Cost of Sales [Abstract]
Provision for inventory of discontinued product lines	$ 0	$ 1,035
Accelerated amortization associated with product line discontinuation	0	1,019
Accelerated depreciation and amortization associated with product line discontinuation and closure the Phoenix Facility	0	1,054
Incremental cost of sales	$ 0	$ 3,108

REORGANIZATION AND ASSETS HEL_6

REORGANIZATION AND ASSETS HELD FOR SALE (Additional Information) (Details) - USD ($) $ in Thousands		1 Months Ended	3 Months Ended		12 Months Ended
	Sep. 27, 2023	Aug. 31, 2022	Dec. 31, 2023	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Restructuring Cost and Reserve [Line Items]
Inventory write down		$ 1,000
Reorganization costs payable			$ 596		$ 596	$ 2,277
Accelerated depreciation and amortization associated with product line discontinuation and closure the Phoenix Facility					0	1,054
Termination Benefits Payable			500		500	2,100
Restructuring Charges					3,009	13,461	$ 0
Other Payable	$ 200
Right of Use asset	6,700		29,813		29,813	30,490	30,880
Leasehold improvements	2,700
Gain (Loss) on Disposition of Property Plant Equipment					(153)	133	(12)
Restricted Cash Released			355		355	3,418	$ 3,095
Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
Inventory write down					1,700	1,200
Restructuring Charges					2,000	500
impairment charge	$ 8,700
Rock Hill Facility [Member]
Restructuring Cost and Reserve [Line Items]
Line of Credit Facility, Annual Principal Payment					7,800
Line of Credit Facility, Periodic Payment, Interest					400
Restricted Cash Released			2,600		2,600
Rock Hill Facility [Member] | Cost of Sales [Member]
Restructuring Cost and Reserve [Line Items]
impairment charge					8,700
Assets classified			1,600		1,600
Gain (Loss) on Disposition of Property Plant Equipment				$ 10,300
Assets, Fair Value Adjustment			800
Termination Benefits
Restructuring Cost and Reserve [Line Items]
Reorganization costs payable			$ 600		600	2,300
Restructuring Charges					2,162	7,042
Other Costs
Restructuring Cost and Reserve [Line Items]
Further Anticipated Reorganization Costs					100	200
Restructuring Charges					$ 453	$ 822

GAIN ON SALE OF SOFTWARE (Addit

GAIN ON SALE OF SOFTWARE (Additional Information) (Details) - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	May 09, 2023	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Sale Leaseback Transaction [Line Items]
Proceeds from Sale of Intangible Assets			$ 10,950	$ 0	$ 0
Gain (Loss) on Disposition of Intangible Assets			7,130	0	0
Restricted cash			355	3,418
Revenues			181,931	$ 172,161	$ 147,593
Computer Software, Intangible Asset [Member]
Sale Leaseback Transaction [Line Items]
Proceeds from Sale of Intangible Assets			2,900
Co-Ownership Agreement [Member] | Subsequent Event [Member]
Sale Leaseback Transaction [Line Items]
Revenues		$ 200
Co-Ownership Agreement [Member] | Early Two Thousand Twenty Four [Member]
Sale Leaseback Transaction [Line Items]
Revenues			$ 1,600
Non Consolidated Investees Other [Member] | Co-Ownership Agreement [Member]
Sale Leaseback Transaction [Line Items]
Proceeds from Partnership Contribution	$ 10,000
Equity Method Investment, Ownership Percentage	50%		50%
Proceeds from Sale of Intangible Assets			$ 11,000
Gain (Loss) on Disposition of Intangible Assets			7,100
Proceeds as Prepayment Revenue			1,800
Repayments of Debt			1,600
Restricted cash			400
Total Revenue Recived			1,800
Non Consolidated Investees Other [Member] | Co-Ownership Agreement [Member] | Computer Software, Intangible Asset [Member]
Sale Leaseback Transaction [Line Items]
Proceeds from Sale of Intangible Assets			2,900
Non Consolidated Investees Other [Member] | Co-Ownership Agreement [Member] | Patents [Member]
Sale Leaseback Transaction [Line Items]
Proceeds from Sale of Intangible Assets			$ 900
Non Consolidated Investees Other [Member] | Co-Ownership Agreement [Member] | Early Two Thousand Twenty Four [Member]
Sale Leaseback Transaction [Line Items]
Proceeds from Partnership Contribution	$ 1,000

LEASES - (Additional Informatio

LEASES - (Additional Information) (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Feb. 28, 2023	Dec. 31, 2023	Dec. 31, 2022	Sep. 27, 2023	May 31, 2023
Lessee Lease Description [Line Items]
Weighted average remaining lease term		9 years	13 years
Undiscounted cash flows	$ 16,300			$ 13,700	$ 500
Lease extention agreement	In February 2023, the Company modified an existing agreement for a Calgary manufacturing facility to extend the leasing term for an additional five years. An extension option period of five years was also determined to be more likely than not to occur.
ModificationsToOperatingLeaseLiability		$ 3,866	$ 4,809
Weighted average discount rate	8.58%	6.30%	4.90%	6.77%
Total		$ 45,104
Minimum [Member]
Lessee Lease Description [Line Items]
Operating leases remaining lease terms		1 year
Maximum [Member]
Lessee Lease Description [Line Items]
Operating leases remaining lease terms		14 years

LEASES - Schedule of ROU assets

LEASES - Schedule of ROU assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating Lease Right Of Use Assets Original Cost [Abstract]
Cost, Beginning balance	$ 48,061	$ 44,055
Cost, Additions		139
Modifications	3,866	4,809
Disposals	(2,667)
Cost, Exchange differences	596	(943)
Cost, Ending balance	49,856	48,061
Operating Lease Right Of Use Assets Accumulated Depreciation [Abstract]
Accumulated Depreciation, Beginning balance	(17,571)	(13,175)
Accumulated Depreciation, Depreciation expense	(4,312)	(5,057)
Accumulated Depreciation Modifications	(196)	50
Accumulated Depreciation Disposals	2,308
Accumulated Depreciation, Exchange differences	(272)	611
Accumulated Depreciation, Ending balance	(20,043)	(17,571)
Operating Lease Right Of Use Assets Net Book Value [Abstract]
Net Book Value, Beginning balance	30,490	30,880
Net Book Value, Additions		139
Net Book Value, Modifications	3,670	4,859
Net Book Value, Disposals	(359)
Net Book Value, Depreciation expense	(4,312)	(5,057)
Net Book Value, Exchange differences	324	(332)
Net Book Value, Ending balance	$ 29,813	$ 30,490

LEASE - Schedule of the compone

LEASE - Schedule of the components of the lease cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Lessee, Lease, Description [Line Items]
Fixed lease cost	$ 6,688	$ 6,719
Sublease income	(1,393)	(344)
Operating lease cost	5,295	6,375
Cost of goods sold	122,389	144,001	$ 124,133
Sales and marketing	25,235	26,950	31,041
General and administrative	21,655	25,462	30,595
Cost of Goods Sold [Member]
Lessee, Lease, Description [Line Items]
Operating lease cost	4,427	4,647
Cost of goods sold	1,977	506	$ 1,756
Selling and Marketing [Member]
Lessee, Lease, Description [Line Items]
Operating lease cost	793	1,356
General and Administrative [Member]
Lessee, Lease, Description [Line Items]
Operating lease cost	(113)	107
Technology and Development [Member]
Lessee, Lease, Description [Line Items]
Operating lease cost	$ 188	$ 265

LEASES - Schedule of Lease Liab

LEASES - Schedule of Lease Liabilities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Opening balance	$ 33,423	$ 33,481
Additions	0	139
Disposals	(406)	0
Modifications	3,866	4,809
Accretion	2,272	1,722
Repayment of lease liabilities	(5,942)	(6,558)
Lease inducements	0	124
Exchange differences	243	(294)
Ending Balance	33,456	33,423
Current lease liabilities	5,255	5,889
Long-term lease liabilities	$ 28,201	$ 27,534

LEASES - Schedule of Maturities

LEASES - Schedule of Maturities of Operating Lease Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2024	$ 5,424
2025	6,051
2026	5,491
2027	4,375
2028	3,834
Thereafter	19,929
Total	45,104
Total lease liability	33,456	$ 33,423	$ 33,481
Difference between undiscounted cash flows and lease liability	$ 11,648

TRADE AND OTHER RECEIVABLES (Ad

TRADE AND OTHER RECEIVABLES (Additional Information) (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Percent of trade accounts receivable insured	93%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Significant Customer [Member]
Percentage of Total Account Receivable	10%	10%
Customer Concentration Risk [Member] | Sales Revenue Net Member | Significant Customer [Member]
Percentage of Total Account Receivable	50%

TRADE AND OTHER RECEIVABLES - S

TRADE AND OTHER RECEIVABLES - Schedule of Accounts Receivable, Allowance for Credit Loss (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
Current	$ 12,070	$ 12,381
Overdue	3,818	1,675
Total accounts receivable	15,888	14,056
Less: expected credit losses	(101)	(126)
Net Accounts receivable	$ 15,787	$ 13,930

TRADE AND OTHER RECEIVABLES -_2

TRADE AND OTHER RECEIVABLES - Schedule of accounts, notes, loans and financing receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Receivables [Abstract]
Trade receivables	$ 15,888	$ 14,056
Less: expected credit losses	(101)	(126)
Net Accounts receivable	$ 15,787	$ 13,930

INVENTORY - Schedule of Invento

INVENTORY - Schedule of Inventory (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw material	$ 16,787	$ 22,218
Allowance for obsolescence	(1,666)	(1,242)
Work in progress	1,456	1,275
Inventory, net	$ 16,577	$ 22,251

Inventory - Schedule Of Idle fa

Inventory - Schedule Of Idle facility costs (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory [Line Items]
Cost of goods sold	$ 122,389	$ 144,001	$ 124,133
Cost of Sales [Member]
Inventory [Line Items]
Cost of goods sold	1,977	506	1,756
Idle facility costs [Member]
Inventory [Line Items]
Cost of goods sold	1,977	506	0
Underutilized Capacity [Member]
Inventory [Line Items]
Cost of goods sold	$ 0	$ 0	1,756
Underutilized Capacity [Member] | Cost of Sales [Member]
Inventory [Line Items]
Cost of goods sold			$ 1,800

Inventory - Schedule Of Consoli

Inventory - Schedule Of Consolidated Statement Of Operations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Inventory [Line Items]
Cost of goods sold	$ 122,389	$ 144,001	$ 124,133
Cost of Sales [Member]
Inventory [Line Items]
Cost of goods sold	1,977	506	1,756
Product [Member]
Inventory [Line Items]
Cost of goods sold	119,728	140,058	120,281
Product [Member] | Cost of Sales [Member]
Inventory [Line Items]
Cost of goods sold	119,728	140,058	118,525
Underutilized Capacity [Member]
Inventory [Line Items]
Cost of goods sold	$ 0	$ 0	1,756
Underutilized Capacity [Member] | Cost of Sales [Member]
Inventory [Line Items]
Cost of goods sold			$ 1,800

INVENTORY - (Additional Informa

INVENTORY - (Additional Information) (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Aug. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cost recognized in cost of sales		$ 122,389	$ 144,001	$ 124,133
Inventory write-off		500	300
Inventory write down	$ 1,000
Provisio for write off against inventory		1,000	500
Allowance increased for obsolescence discontinuation		400	900
Cost of Goods and Services Sold		122,389	144,001	124,133
Underutilized Capacity [Member]
Cost recognized in cost of sales		0	0	1,756
Cost of Goods and Services Sold		0	0	1,756
Cost of Sales [Member]
Cost recognized in cost of sales		1,977	506	1,756
Inventory write down		1,700	1,200
Cost of Goods and Services Sold		1,977	506	1,756
Cost of Sales [Member] | Underutilized Capacity [Member]
Cost recognized in cost of sales				1,800
Cost of Goods and Services Sold				$ 1,800
Work In Progress [Member]
Production overheads capitalized		$ 200	$ 200

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT, NET - Schedule of Property, Plant and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cost
Assets held for sale, opening	$ 133,328	$ 147,697
Additions	1,242	1,854
Disposals	(2,688)	(11,018)
Transferred to assets held for sale	(13,260)
Exchange differences	1,495	(5,205)
Assets held for sale, ending	120,117	133,328
Accumulated depreciation and impairment
Beginning Balance	91,806	96,000
Depreciation expense	7,526	10,460
Disposals	(2,497)	(10,791)
Transferred to assets held for sale	(2,989)
Exchange differences	1,194	(3,863)
Ending Balance	95,040	91,806
Net book value
Carrying Value of assets	25,077	41,522
Office And Computer Equipment
Cost
Assets held for sale, opening	27,456	28,646
Additions	790	738
Disposals	(127)	(1,347)
Transferred to assets held for sale	0
Exchange differences	6	(581)
Assets held for sale, ending	28,125	27,456
Accumulated depreciation and impairment
Beginning Balance	20,524	19,981
Depreciation expense	2,041	2,355
Disposals	(127)	(1,272)
Transferred to assets held for sale	0
Exchange differences	124	(540)
Ending Balance	22,562	20,524
Net book value
Carrying Value of assets	5,563	6,932
Factory Equipment
Cost
Assets held for sale, opening	66,109	71,484
Additions	320	775
Disposals	(375)	(2,983)
Transferred to assets held for sale	(13,260)
Exchange differences	870	(3,167)
Assets held for sale, ending	53,664	66,109
Accumulated depreciation and impairment
Beginning Balance	38,821	39,271
Depreciation expense	3,661	4,425
Disposals	(272)	(2,831)
Transferred to assets held for sale	(2,989)
Exchange differences	687	(2,044)
Ending Balance	39,908	38,821
Net book value
Carrying Value of assets	13,756	27,288
Leasehold improvements
Cost
Assets held for sale, opening	39,763	47,567
Additions	132	341
Disposals	(2,186)	(6,688)
Transferred to assets held for sale	0
Exchange differences	619	(1,457)
Assets held for sale, ending	38,328	39,763
Accumulated depreciation and impairment
Beginning Balance	32,461	36,748
Depreciation expense	1,824	3,680
Disposals	(2,098)	(6,688)
Transferred to assets held for sale	0
Exchange differences	383	(1,279)
Ending Balance	32,570	32,461
Net book value
Carrying Value of assets	$ 5,758	$ 7,302

PROPERTY, PLANT AND EQUIPMENT_4

PROPERTY, PLANT AND EQUIPMENT, NET - Additional information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Sep. 27, 2023
Property, Plant and Equipment [Line Items]
Assets in progress	$ 200	$ 100
Percentage of terminal growth rate		2%
Manufacturing equipment transferred to assets held for sale			$ 10,300
Transferred to assets held for sales	2,497	$ 10,791
Depreciation expense	$ 7,526	10,460
Impairment charge on property, plant and equipment		$ 0
Maximum [Member]
Property, Plant and Equipment [Line Items]
Percentage of average compounded annual growth rate of revenues		10%
Minimum [Member]
Property, Plant and Equipment [Line Items]
Percentage of average compounded annual growth rate of revenues		5%
Phoenix Facility closure
Property, Plant and Equipment [Line Items]
Depreciation expense		$ 1,100

CAPITALIZED SOFTWARE, NET - Sch

CAPITALIZED SOFTWARE, NET - Schedule of Capitalized Software (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cost
As at January 1	$ 34,546	$ 37,492
Additions	1,794	1,677
Recovery of software development expenditures	(127)	(263)
Disposals	6,641	1,990
Exchange differences	680	(2,370)
As at December 31	30,252	34,546
Accumulated amortization
As at January 1	30,140	30,097
Amortization expense	840	3,887
Disposals	(3,766)	(1,916)
Exchange differences	588	(1,928)
As at December 31	27,802	30,140
Net book value	$ 2,450	$ 4,406

CAPITALIZED SOFTWARE, NET - Add

CAPITALIZED SOFTWARE, NET - Additional information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
2024	$ 800
2025	800
2026	500
2027	300
2028	100
Incremental Amortization on the Acceleration of Useful Lives Associated With Discontinued Product Lines	0	$ 1,019
Capitalized software, net	2,450	4,406
Proceeds on sale of software and patents	10,950	$ 0	$ 0
Computer Software, Intangible Asset [Member]
Finite-Lived Intangible Assets [Line Items]
Proceeds on sale of software and patents	$ 2,900

GOODWILL - Schedule of Goodwill

GOODWILL - Schedule of Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment	$ 0	$ 0	$ (1,443)

GOODWILL - (Additional Informat

GOODWILL - (Additional Information) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Line Items]
Percentage of progress payment on receipt of certain orders	50%
Goodwill impairment	$ 0	$ 0	$ 1,443

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES - Schedule of Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Trade accounts payable	[1]	$ 12,378	$ 8,944
Accrued liabilities	[1]	5,500	5,394
Wages and commissions payable		1,688	3,410
Rebates accrued	[2]	314	2,133
Accounts Payable and Accrued Liabilities, Current		$ 19,880	$ 19,881
[1] In 2022, $ 3.4 million of trade accruals were previously included in the Accrued liabilities balance. In 2 023, $ 2.6 million of rebates were earned (2022 - $ 4.8 million) and $ 4.4 mill ion were paid (2022 - $ 3.7 million).

ACCOUNTS PAYABLE AND ACCRUED _4

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES - Schedule of Accounts Payable and Accrued Liabilities (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Rebates Earned	$ 2.6	$ 4.8
Rebates paid	$ 4.4	3.7
Trade accruals		$ 3.4

ACCOUNTS PAYABLE AND ACCRUED _5

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES - Schedule Of Other Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Payables and Accruals [Abstract]
Warranty and other provisions	$ 873	[1]	$ 1,278	[1]	$ 1,451
DSU liability	1,086		594
Income taxes payable	289		0
Sublease deposits	184		139
Other provisions	50		45
Other liabilities	$ 2,482		$ 2,056
[1] The following table presents a reconciliation of the warranty provisions balance:

ACCOUNTS PAYABLE AND ACCRUED _6

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES AND OTHER LIABILITIES - Reconciliation of Warranty and Other Provisions Balance (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022
Payables and Accruals [Abstract]
Balance		$ 1,278	[1]	$ 1,451
Additions to warranty provision		1,208		1,134
Payments related to warranties		(1,613)		(1,307)
Balance	[1]	$ 873		$ 1,278
[1] The following table presents a reconciliation of the warranty provisions balance:

LONG-TERM DEBT - Summary of Lon

LONG-TERM DEBT - Summary of Long Term Debt Reconciliation (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Long term debt	$ 65,435	$ 70,642
Issuances	0	647	$ 64,912
Accretion of issue costs	698	676
Accrued interest	3,937	4,274
Interest payments	(3,977)	(4,423)
Repayment of long-term debt	(11,579)	(2,470)	(1,808)
Exchange differences	1,594	(3,911)
Long term debt	56,108	65,435	70,642
Current portion of long-term debt and accrued interest	841	3,306
Long-term debt	55,267	62,129
Leasing Facilities [Member]
Debt Instrument [Line Items]
Long term debt	11,812	13,909
Issuances		647
Accretion of issue costs	0	0
Accrued interest	526	735
Interest payments	(526)	(735)
Repayment of long-term debt	(11,579)	(2,470)
Exchange differences	(251)	(274)
Long term debt	484	11,812	13,909
Current portion of long-term debt and accrued interest	79	2,561
Long-term debt	405	9,251
Convertible Debentures [Member]
Debt Instrument [Line Items]
Long term debt	53,623	56,733
Issuances		0
Accretion of issue costs	698	676
Accrued interest	3,411	3,539
Interest payments	(3,451)	(3,688)
Repayment of long-term debt	0	0
Exchange differences	1,343	(3,637)
Long term debt	55,624	53,623	$ 56,733
Current portion of long-term debt and accrued interest	762	745
Long-term debt	$ 54,862	$ 52,878

LONG-TERM DEBT - (Additional In

LONG-TERM DEBT - (Additional Information) (Detail) $ / shares in Units, $ in Millions

12 Months Ended

Feb. 09, 2023 CAD ($)

Nov. 15, 2021 USD ($) shares

Nov. 15, 2021 CAD ($) $ / shares shares

Jan. 29, 2021 USD ($)

Jan. 29, 2021 CAD ($)

Jan. 25, 2021 USD ($) shares

Jan. 25, 2021 CAD ($) shares

Jul. 19, 2019

Dec. 31, 2023 USD ($) Days shares

Dec. 31, 2023 CAD ($) shares

Dec. 31, 2021

Dec. 31, 2023 CAD ($) Days $ / shares

May 31, 2023 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2022 CAD ($)

Feb. 12, 2021 CAD ($)

Jan. 25, 2021 $ / shares

Debt Instrument [Line Items]

Revolving credit facility, additional term

2 years

Revolving credit facility, basis spread on variable rate

4.25%

4.25%

Cash balance

$ 24.7

$ 12.8

$ 10.8

Line of credit available borrowing capacity

7.2

Stock Issued During Period Settle Related Party Debt

7.8

Settlement liability

$ 2.6

Convertible debentures, conversion price | $ / shares

$ 4.03

Convertible debentures, common shares issued | shares

248.139

248.139

274.7253

274.7253

Convertible debentures, principal amount

$ 1,000,000

Convertible Debentures [Member]

Debt Instrument [Line Items]

Issuance of convertible debentures

$ 27.4

$ 35,000,000

$ 4.1

$ 5,250,000

$ 27.5

$ 35,000,000

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

$ 4.2

$ 3.64

$ 4.65

Convertible debentures, common shares issued | shares

238.0952

238.0952

215.0538

215.0538

Convertible debentures, principal amount

$ 1,000,000

$ 1,000,000

$ 1,000

Convertible debentures, transaction cost

$ 2,300,000

$ 2.7

$ 13,600,000

Canadian Dollar Advances [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

5,000,000

Revolving credit facility, term

7 years

Leasing facility drawn

0.7

$ 900,000

US Dollar Advances [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

$ 14

RBC Facility [Member]

Debt Instrument [Line Items]

Debt Instrument, Description of Variable Rate Basis

Interest is calculated as at the Canadian or U.S. prime rate plus 75 basis points or at the Canadian Dollar Offered Rate or Adjusted Term CORRA or Term SOFR plus the Term SOFR Adjustment, in each case plus 200 basis points.

Line of credit available borrowing capacity

$ 15,000,000

10.3

13,600,000

$ 5.3

Payment for Settlement of Equipment Lease

$ 1.6

Prime Rate [Member] | RBC Facility [Member]

Debt Instrument [Line Items]

Debt Instrument, Description of Variable Rate Basis

Interest is calculated as at the Canadian or U.S. prime rate plus 75 basis points or the Canadian Dollar Offered Rate or Term Secured Overnight Financing Rate (“SOFR”) plus 200 basis points plus the Term SOFR Adjustment (as defined in the amended loan agreement governing the Extended RBC Facility). Under the Extended RBC Facility, if the trailing twelve-month FCCR is not above 1.25 for three consecutive months, a cash balance equivalent to one year’s worth of Leasing Facilities payments must be maintained.

Libor Member | RBC Facility [Member]

Debt Instrument [Line Items]

Line of credit available borrowing capacity

$ 15,000,000

Related Party [Member]

Debt Instrument [Line Items]

Convertible Debt

18,900,000

Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

$ 25,000,000

Revolving credit facility, basis spread on variable rate

155%

155%

Debt instrument covenant terms

Company was 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

Company was 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, 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”).

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”).

Revolving credit facility, aggregate excess availability

$ 5,000,000

Number of consecutive business days | Days

5

5

Revolving Credit Facility [Member] | Canadian Dollar Advances [Member]

Debt Instrument [Line Items]

Repayments of Lines of Credit

$ 2.9

$ 3,800,000

Leasing facility drawn

3.4

$ 4,400,000

Revolving Credit Facility [Member] | US Dollar Advances [Member]

Debt Instrument [Line Items]

Leasing facility drawn

$ 13.3

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

Debt Instrument [Line Items]

Revolving credit facility, basis spread on variable rate

30%

30%

Revolving Credit Facility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Revolving credit facility, aggregate excess availability

$ 6,250,000

INCOME TAXES - Reconciliation o

INCOME TAXES - Reconciliation of Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Net income (loss) before tax	$ (14,252)	$ (54,942)	$ (53,872)
Canadian statutory rate	24.60%	24.40%	23.30%
Expected income tax	$ (3,506)	$ (13,406)	$ (12,552)
Effect on taxes resulting from:
Valuation allowance	4,224	13,590	12,046
Non-deductible expenses	189	422	542
Non-deductible stock-based compensation	0	23	189
Tax rate impacts	(243)	(665)	(488)
Adjustments related to prior year tax filings	(332)	57	59
Income tax expense (recovery)	332	21	(204)
Current tax expense	332	21	210
Deferred income tax expense	0	0	(414)
Income tax expense (recovery)	$ 332	$ 21	$ (204)

INCOME TAXES - Deferred Tax Ass

INCOME TAXES - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Operating losses	$ 35,690	$ 33,740
Research and development expenditures	367	336
Other	3,388	3,352
Net deferred taxes	39,445	37,428
Liabilities
Property and equipment	(3,883)	(6,017)
Capitalized software and other assets	(1,033)	(1,599)
Valuation allowance	(34,529)	(29,812)
Net deferred taxes	(39,445)	(37,428)
Assets Net
Operating losses	35,690	33,740
Research and development expenditures	367	336
Property and equipment	(3,883)	(6,017)
Capitalized software and other assets	(1,033)	(1,599)
Valuation allowance	(34,529)	(29,812)
Other	3,388	3,352
Net deferred taxes	$ 0	$ 0

INCOME TAXES - Summary of Tempo

INCOME TAXES - Summary of Temporary Difference Movements (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Opening Balance	$ 0
Opening Balance	0
Opening Balance	(37,428)
Recognized in Income	0	$ 0
Foreign Exchange		0
Ending Balance		0
Ending Balance	0	0
Ending Balance	(39,445)	(37,428)
Operating losses [Member]
Opening Balance	33,740	24,032
Recognized in Income	1,431	10,924
Foreign Exchange	519	(1,216)
Ending Balance	35,690	33,740
Research and development expenditures [Member]
Opening Balance	336	362
Recognized in Income	22	(3)
Foreign Exchange	9	(23)
Ending Balance	367	336
Property and equipment [Member]
Opening Balance	(6,017)	(7,572)
Recognized in Income	2,182	1,410
Foreign Exchange	(48)	145
Ending Balance	(3,883)	(6,017)
Capitalized software and other assets [Member]
Opening Balance	(1,599)	(2,023)
Recognized in Income	583	311
Foreign Exchange	(17)	113
Ending Balance	(1,033)	(1,599)
Valuation allowance [Member]
Opening Balance	(29,812)	(17,291)
Recognized in Income	(4,224)	(13,590)
Foreign Exchange	(493)	1,069
Ending Balance	(34,529)	(29,812)
Other [Member]
Opening Balance	3,352	2,492
Recognized in Income	6	948
Foreign Exchange	30	(88)
Ending Balance	$ 3,388	$ 3,352

INCOME TAXES - (Additional Info

INCOME TAXES - (Additional Information) (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Income Tax [Line Items]
Valuation allowance	$ 34,529	$ 29,812
Taxes Payable, Current, Total	300
Canada [Member]
Schedule Of Income Tax [Line Items]
Valuation allowance	$ 4,200	$ 13,600

INCOME TAXES - Tax Loss Carry F

INCOME TAXES - Tax Loss Carry Forwards and Other Tax Pools (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2023 CAD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 USD ($)
Tax Credit Carryforward, Amount	$ 122,447	$ 61,095	$ 121,511	$ 65,419
Non-capital loss carry-forwards [Member]
Tax Credit Carryforward, Amount	114,119	55,469	106,730	55,654
Undepreciated Capital Costs [Member]
Tax Credit Carryforward, Amount	3,903	$ 5,626	9,207	$ 9,765
Share Issuance Costs [Member]
Tax Credit Carryforward, Amount	2,454		3,603
Scientific research and experimental development tax incentives [Member]
Tax Credit Carryforward, Amount	$ 1,971		$ 1,971

STOCK-BASED COMPENSATION - (Add

STOCK-BASED COMPENSATION - (Additional Information) (Detail) $ / shares in Units, $ in Thousands

3 Months Ended

9 Months Ended

12 Months Ended

Mar. 31, 2023 shares

Mar. 31, 2022 $ / shares

Mar. 31, 2022 $ / shares

Sep. 30, 2023 shares

Dec. 31, 2023 USD ($) $ / shares shares

Dec. 31, 2023 USD ($) $ / shares $ / shares

Dec. 31, 2022 USD ($) shares

Dec. 31, 2022 USD ($) $ / shares

Dec. 31, 2021 USD ($) shares

Dec. 31, 2021 $ / shares

Dec. 31, 2023 $ / shares

May 31, 2023 shares

Dec. 31, 2022 $ / shares

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Common stock reserved for future issuance

12,350,000

Compensation expense charged to additional paid in capital | $

$ 1,713

$ 3,943

$ 4,453

Securities excluded from calculation of net income (loss) per share

200,000

1,500,000

4,100,000

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

Weighted average fair value of the RSUs granted | $ / shares

$ 0.46

$ 2.37

Stock granted for service

150,000

Performance-Based Restricted Share Units

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

Securities excluded from calculation of net income (loss) per share

3,600,000

3,400,000

Performance-Based Restricted Share Units | 2022 PRSUs [ Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

% of PRSUs vesting

0%

Securities excluded from calculation of net income (loss) per share

2,200,000

Performance-Based Restricted Share Units | 2021 PRSUs [ Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

% of PRSUs vesting

66.70%

Performance-Based Restricted Share Units | 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

Deferred Share Units ("DSUs") [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Weighted average fair value of the RSUs granted | (per share)

$ 0.63

$ 0.63

$ 0.46

Deferred Compensation Liability, Current and Noncurrent | $

$ 500

$ 500

$ 600

$ 600

Securities excluded from calculation of net income (loss) per share

1,800,000

Deferred Share Units ("DSUs") [Member] | Granted under the 2023 LITP [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Weighted average fair value of the RSUs granted | $ / shares

$ 0.34

$ 0.34

Deferred Compensation Liability, Current and Noncurrent | $

$ 600

$ 600

Deferred Share Units ("DSUs") [Member] | Granted Under DSU Plan [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Weighted average fair value of the RSUs granted | $ / shares

$ 0.47

$ 0.47

Performance Share Units ("PSUs") [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Vesting term

Dec. 31, 2026

Number of options, Forfeited

738,553

Performance Share Units ("PSUs") [Member] | Minimum [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Performance period date

Jan. 01, 2023

% of PRSUs vesting

100%

Stock options granted

2,584,161

Performance Share Units ("PSUs") [Member] | Maximum [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Performance period date

Dec. 31, 2026

% of PRSUs vesting

160%

Stock options granted

4,909,907

Employee Stock Option [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Number of options, Forfeited

1,270,660

2,584,420

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)

$ 2.4

$ 1.88

$ 0.34

$ 0.49

Share Awards were issued to employees

36,254

59,488

Equity Settled Awards [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

Securities excluded from calculation of net income (loss) per share

156,800,000

109,100,000

27,400,000

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ 2,306	$ 4,277	$ 4,713
Equity-settled Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	2,331	3,943	4,453
Cash-settled Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation expense	$ (25)	$ 334	$ 260

STOCK-BASED COMPENSATION - Su_2

STOCK-BASED COMPENSATION - Summary of PSUs, DSUs and RSUs Granted, Exercised, Forfeited and Expired (Detail) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Restricted Stock Units Time Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning	1,885,337	3,216,536
Granted	3,599,500	2,157,149
Vested	(1,105,225)	(2,199,034)
Withheld to settle employee tax obligations	(64,230)	(526,346)
Forfeited	(783,655)	(762,968)
Expired	(1,163)
Number of units, Outstanding at the end	3,530,564	1,885,337
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	343,919	1,021,739
Granted		863,279
Vested	258,760	(796,011)
Withheld to settle employee tax obligations		(242,460)
Forfeited	(21,130)	(502,628)
Number of units, Outstanding at the end	64,029	343,919
Deferred Share Units ("DSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning	1,165,319	361,577
Granted	2,276,731	1,305,658
Vested	(355,878)	(501,916)
Number of units, Outstanding at the end	308,617	1,165,319
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
Granted	2,584,161
Forfeited	(738,553)	(157,200)
Number of units, Outstanding at the end	1,845,608
Share Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted	522,883	222,170
Vested	(522,883)	(154,016)
Withheld to settle employee tax obligations		(68,154)

STOCK-BASED COMPENSATION - Sche

STOCK-BASED COMPENSATION - Schedule of Percentage of PRSUs Vest upon Increases of Share Price (Detail) - Performance-Based Restricted Share Units - $ / shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2021
2021 PRSUs [ Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting		66.70%
Share-based Payment Arrangement, Tranche One [Member] | 2022 and 2021 PRSUs [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] | 2022 and 2021 PRSUs [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 | 2022 and 2021 PRSUs [Member]
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 | 2022 and 2021 PRSUs [Member]
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]	12 Months Ended
	Dec. 31, 2023 $ / shares $ / shares shares	Dec. 31, 2022 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options, Outstanding at the beginning | shares	1,480,069	4,064,489
Number of options, Forfeited | shares	(1,270,660)	(2,584,420)
Number of options, Outstanding at the end | shares	209,409	1,480,069
Number of options, Exercisable | shares	209,409
Weighted average exercise price, Outstanding at the beginning | $ / shares	$ 7.03	$ 6.64
Weighted average exercise price, Forfeited | $ / shares	7	6.41
Weighted average exercise price, Outstanding at the end | $ / shares	$ 7.71	$ 7.03
Weighted average exercise price, Exercisable | $ / shares	$ 7.71

STOCK-BASED COMPENSATION - Su_4

STOCK-BASED COMPENSATION - Summary of Options Outstanding by Range of Exercise Prices (Detail)	12 Months Ended
	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares shares
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Options outstanding, Number	209,409	1,480,069
Options exercisable, Number	209,409	1,480,069
Exercise Price Range $4.01 to $6.00 [Member]
Share Based Compensation Shares Authorized Under Stock Option Plans Exercise Price Range [Line Items]
Range of exercise prices, Minimum | $ / shares		$ 4.01
Range of exercise prices, Maximum | $ / shares		$ 6
Options outstanding, Number		15,025
Options outstanding, Weighted average remaining life		1 year 10 months 20 days
Options outstanding, Weighted average exercise price | $ / shares		$ 4.12
Options exercisable, Number		15,025
Options exercisable, Weighted average remaining life		1 year 10 months 20 days
Options exercisable, Weighted average exercise price | $ / shares		$ 4.12
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 | (per share)	$ 6.01	6.01
Range of exercise prices, Maximum | (per share)	$ 7	$ 7
Options outstanding, Number	16,350	758,142
Options outstanding, Weighted average remaining life	8 months 15 days	1 year 25 days
Options outstanding, Weighted average exercise price | (per share)	$ 6.12	$ 6.33
Options exercisable, Number	16,350	758,142
Options exercisable, Weighted average remaining life	8 months 15 days	1 year 25 days
Options exercisable, Weighted average exercise price | (per share)	$ 6.12	$ 6.33
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 | (per share)	7.01	7.01
Range of exercise prices, Maximum | (per share)	$ 8	$ 8
Options outstanding, Number	193,059	706,902
Options outstanding, Weighted average remaining life	4 months 17 days	1 year 4 months 13 days
Options outstanding, Weighted average exercise price | (per share)	$ 7.84	$ 7.84
Options exercisable, Number	193,059	706,902
Options exercisable, Weighted average remaining life	4 months 17 days	1 year 4 months 13 days
Options exercisable, Weighted average exercise price | (per share)	$ 7.84	$ 7.84

NET LOSS PER SHARE - Summary Of

NET LOSS PER SHARE - Summary Of Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Net loss	$ (14,584)	$ (54,963)	$ (53,668)
Weighted average number of shares outstanding (basic)	116,135	99,826	96,826
Weighted average number of shares outstanding (diluted)	116,135	99,826	96,826
Net loss per share (basic)	$ (0.13)	$ (0.55)	$ (0.55)
Net loss per share (diluted)	$ (0.13)	$ (0.55)	$ (0.55)
Previously Reported [Member]
Weighted average number of shares outstanding (basic)	101,984	87,662	85,027
Weighted average number of shares outstanding (diluted)	101,984	87,662	85,027
Net loss per share (basic)	$ (0.14)	$ (0.63)	$ (0.63)
Net loss per share (diluted)	$ (0.14)	$ (0.63)	$ (0.63)

NET LOSS PER SHARE (Additional

NET LOSS PER SHARE (Additional Information) (Details)	Dec. 12, 2023 $ / shares shares
Earnings Per Share [Abstract]
Purchase Of Common Shares | shares	85,714,285
Subscription Price | $ / shares	$ 0.35

REVENUE - Disaggregation of Rev

REVENUE - Disaggregation of Revenue by Major Products and Services Lines (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation Of Revenue [Line Items]
Revenues	$ 181,931	$ 172,161	$ 147,593
Product [Member]
Disaggregation Of Revenue [Line Items]
Revenues	158,405	147,448	129,031
Transportation [Member]
Disaggregation Of Revenue [Line Items]
Revenues	17,674	18,030	13,231
License fees from Construction Partners [Member]
Disaggregation Of Revenue [Line Items]
Revenues	840	778	738
Total product revenue [Member]
Disaggregation Of Revenue [Line Items]
Revenues	176,919	166,256	143,000
Installation and other services [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 5,012	$ 5,905	$ 4,593

REVENUE - Disaggregation of R_2

REVENUE - Disaggregation of Revenue by Timing of Revenue Recognition (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation Of Revenue [Line Items]
Revenues	$ 181,931	$ 172,161	$ 147,593
At a point in time [Member]
Disaggregation Of Revenue [Line Items]
Revenues	176,079	165,478	142,262
Over time [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 5,852	$ 6,683	$ 5,331

REVENUE - Summary of Contract L

REVENUE - Summary of Contract Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Customer deposits	$ 5,290	$ 4,458	$ 1,959
Deferred revenue	0	408	461
Contract liabilities	$ 5,290	$ 4,866	$ 2,420

REVENUE - (Additional Informati

REVENUE - (Additional Information) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Contract liabilities recognized as revenue	$ 4.9	$ 2.4

REVENUE - Schedule of Sales by

REVENUE - Schedule of Sales by Industry (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disaggregation Of Revenue [Line Items]
Revenues	$ 181,931	$ 172,161	$ 147,593
Commercial [Member]
Disaggregation Of Revenue [Line Items]
Revenues	116,693	115,102	84,488
Healthcare [Member]
Disaggregation Of Revenue [Line Items]
Revenues	33,970	19,739	30,130
Government [Member]
Disaggregation Of Revenue [Line Items]
Revenues	13,446	16,564	16,012
Education [Member]
Disaggregation Of Revenue [Line Items]
Revenues	11,970	14,073	11,632
License fees from Construction Partners [Member]
Disaggregation Of Revenue [Line Items]
Revenues	840	778	738
Product [ Member]
Disaggregation Of Revenue [Line Items]
Revenues	176,919	166,256	143,000
Installation and other services [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 5,012	$ 5,905	$ 4,593

SEGMENT REPORTING - (Additional

SEGMENT REPORTING - (Additional Information) (Detail)	12 Months Ended
	Dec. 31, 2023 Segment Country
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	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 181,931	$ 172,161	$ 147,593
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	19,934	25,477	17,299
U.S. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 161,997	$ 146,684	$ 130,294

SEGMENT REPORTING - Schedule _2

SEGMENT REPORTING - Schedule of Non-current Assets Excluding Deferred Tax Assets (Detail) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets, excluding deferred tax assets	$ 60,792	$ 81,528
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets, excluding deferred tax assets	30,033	28,251
U.S. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets, excluding deferred tax assets	$ 30,759	$ 53,277

COMMITMENTS - (Additional Infor

COMMITMENTS - (Additional Information) (Detail) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Inventory And Property Plant And Equipment [Member]
Long Term Purchase Commitment [Line Items]
Purchase obligation, outstanding	$ 2.8	$ 2.2

LEGAL PROCEEDINGS - (Additional

LEGAL PROCEEDINGS - (Additional Information) (Detail)	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Accrued for legal proceedings	$ 0

RELATED PARTY TRANSACTIONS (Add

RELATED PARTY TRANSACTIONS (Additional Information) (Details) $ / shares in Units, $ in Thousands, $ in Millions

12 Months Ended

Mar. 15, 2023 $ / shares shares

Dec. 31, 2023 CAD ($)

Dec. 31, 2022 USD ($) shares

Jan. 09, 2024 shares

Dec. 31, 2023 USD ($) shares

Dec. 31, 2023 CAD ($) shares

Jun. 02, 2023 $ / shares shares

May 31, 2023 shares

May 30, 2023 $ / shares

Mar. 31, 2023 $ / shares

Nov. 30, 2022 USD ($) shares

Apr. 26, 2022 USD ($)

Dec. 31, 2021 USD ($)

Related Party Transaction [Line Items]

Common stock reserved for future issuance | shares

12,350,000

Common shares, shares issued | shares

97,882,844

85,714,285

105,377,667

105,377,667

Debentures

$ 65,435

$ 56,108

$ 70,642

Debt Settlement Agreement [Member]

Related Party Transaction [Line Items]

Debt Repayment by related party common shares | shares

3,899,745

Debt Repaymentto related party common shares | shares

3,899,745

Market price | $ / shares

$ 0.38

Deemed Price | $ / shares

$ 0.4

$ 0.4

$ 0.53

22 NW Fund, LP [Member]

Related Party Transaction [Line Items]

Other Liabilities

$ 300

Dividends and Interest Paid

$ 0.5

Debtor Reorganization Items, Debtor-in-Possession Facility Financing Costs

$ 200

22 NW Fund, LP [Member] | 726 BC LLC and 726 BF [Member]

Related Party Transaction [Line Items]

Common stock reserved for future issuance | shares

8,667,449

Common share Aggregate value

$ 2,800

Common shares, shares issued | shares

638,996

22 NW Fund, LP [Member] | Debt Settlement Agreement [Member]

Related Party Transaction [Line Items]

Percentage of Issued and Outstanding Common Shares

19.50%

Debt

$ 1,600

Interest on Convertible debentures

$ 0.4

January [Member] | Debt Settlement Agreement [Member]

Related Party Transaction [Line Items]

Debentures

$ 18.9

December [Member] | Debt Settlement Agreement [Member]

Related Party Transaction [Line Items]

Debentures

$ 13.6

SUBSEQUENT EVENTS - (Additional

SUBSEQUENT EVENTS - (Additional Information) (Detail) $ / shares in Units, $ in Millions	Feb. 15, 2024 CAD ($)	Jan. 09, 2024 USD ($) $ / shares shares	Nov. 21, 2023 CAD ($)	Feb. 04, 2024 USD ($)	Jan. 09, 2024 CAD ($) shares	Dec. 31, 2023 shares	Dec. 31, 2022 shares
Subsequent Event [Line Items]
Proceeds from Issuance of Common Stock			$ 30,000,000
Common Stock, Shares, Issued | shares		85,714,285			85,714,285	105,377,667	97,882,844
No of common shares were available for issuance | shares		0
Litigation Cost				$ 4
Aggregate Common Share | shares		67,379,471
Common shares for aggregate value	$ 30,000,000
Maximum [Member]
Subsequent Event [Line Items]
Common share Aggregate value					$ 30,000,000
Common Stock, Value, Outstanding			15,000,000
Reasonable Expenses With The Standby Agreement			$ 30,000
Common Stock, Par or Stated Value Per Share | $ / shares		$ 0.35
Common Share for Aggregate Value					$ 30,000,000
Issuer Bid Amount	9,000,000,000
Minimum [Member]
Subsequent Event [Line Items]
Common share Aggregate value		$ 22.4
Common Stock, Par or Stated Value Per Share | $ / shares		$ 0.26
Common Share for Aggregate Value		$ 22.4
Issuer Bid Amount	6,000,000
Pro Rated Portion Based Adjustment Amount	1,000,000
6.00% Convertible unsecured subordinated debentures [Member]
Subsequent Event [Line Items]
Debt instrument outstanding amount	6,000,000
Debt instrument issued	6,000,000
Purchase Price of Debenture	720
Principal Amount of Debenture Purchase Price	1,000
6.25% Convertible unsecured subordinated debentures [Memebr]
Subsequent Event [Line Items]
Debt instrument outstanding amount	9,000,000
Debt instrument issued	9,000,000
Purchase Price of Debenture	600
Principal Amount of Debenture Purchase Price	$ 1,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Common Stock, Shares Subscribed but Unissued | shares		18,334,814			18,334,814
Common Stock Share Basic Subcribtion Description		Each right distributed under the Rights Offering (each, a “Right”) entitled eligible holders to subscribe for 0.81790023 common shares, exercisable for whole common shares only, meaning 1.22264301 Rights were required to purchase one Common Share (the “Basic Subscription Privilege”).