Dirtt Environmental Solutions (DRTTF) 10-Q 6 Nov 24 2024 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2024	Oct. 30, 2024
Document Cover Page [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2024
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
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 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		193,392,884

Interim Condensed Consolidated

Interim Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current Assets
Cash and cash equivalents	$ 23,626	$ 24,744
Restricted cash	241	355
Trade and accrued receivables, net of expected credit losses of $0.1 million at September 30, 2024 and at December 31, 2023	20,385	15,787
Other receivables	521	484
Inventory	14,751	16,577
Prepaids and other current assets	3,601	4,023
Assets held for sale	0	1,555
Total Current Assets	63,125	63,525
Property, plant and equipment, net	21,587	25,077
Capitalized software, net	3,175	2,450
Operating lease right-of-use assets, net	27,132	29,813
Other assets	3,203	3,452
Total Assets	118,222	124,317
Current Liabilities
Accounts payable and accrued liabilities	16,297	19,880
Other liabilities	3,027	2,482
Customer deposits and deferred revenue	3,524	5,290
Current portion of long-term debt and accrued interest	377	841
Current portion of lease liabilities	5,762	5,255
Total Current Liabilities	28,987	33,748
Long-term debt	23,536	55,267
Long-term lease liabilities	25,694	28,201
Total Liabilities	78,217	117,216
SHAREHOLDERS’ EQUITY
Common shares, unlimited authorized without par value, 193,392,884 issued and outstanding at September 30, 2024 and 105,377,667 issued and outstanding at December 31, 2023	218,915	196,128
Additional paid-in capital	7,565	7,954
Accumulated other comprehensive loss	(16,346)	(16,125)
Accumulated deficit	(170,129)	(180,856)
Total Shareholders’ Equity	40,005	7,101
Total Liabilities and Shareholders’ Equity	$ 118,222	$ 124,317

Interim Condensed Consolidate_2

Interim Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Trade and other receivables, expected credit losses	$ 100	$ 101
Common shares, authorized	Unlimited	Unlimited
Common shares, no par value	$ 0	$ 0
Common shares, shares issued	193,392,884	105,377,667
Common shares, shares outstanding	193,392,884	105,377,667

Interim Condensed Consolidate_3

Interim Condensed Consolidated Statement of Operations - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Total revenue		$ 43,375	$ 49,537	$ 125,423	$ 130,998
Total cost of sales		26,562	32,472	78,587	90,694
Gross profit		16,813	17,065	46,836	40,304
Expenses
Sales and marketing		5,183	6,161	17,165	18,302
General and administrative		5,834	4,669	14,791	16,003
Operations support		1,915	1,752	5,531	5,564
Technology and development		1,294	1,239	3,981	4,055
Stock-based compensation		803	1,069	1,905	2,543
Reorganization		604	321	944	2,857
Impairment charge on Rock Hill Facility		0	7,952	530	7,952
Related party expense		0	0	0	1,524
Total operating expenses	[1]	15,633	23,163	44,847	58,800
Operating income (loss)		1,180	(6,098)	1,989	(18,496)
Government subsidies		0	0	0	236
Gain on extinguishment of convertible debt		7,478	0	10,409	0
Gain on sale of software and patents		0	0	0	6,145
Foreign exchange (loss) gain		(360)	822	917	(59)
Interest income		341	161	1,312	271
Interest expense		(1,525)	(1,196)	(3,524)	(3,636)
Nonoperating Income (Expense)		5,934	(213)	9,114	2,957
Net income (loss) before tax		7,114	(6,311)	11,103	(15,539)
Income taxes
Current and deferred income tax expense		23	0	371	0
Income tax expense		23	0	371	0
Net income (loss) after tax		$ 7,091	$ (6,311)	$ 10,732	$ (15,539)
Net loss per share
Net income (loss) per share - basic		$ 0.04	$ (0.05)	$ 0.06	$ (0.14)
Net income (loss) per share - diluted		$ 0.03	$ (0.05)	$ 0.05	$ (0.14)
Weighted average number of shares outstanding (in thousands)
Basic		193,020	118,943	189,585	115,055
Diluted		241,272	118,943	239,301	115,055
Software and Patents [Member]
Expenses
Gain on sale of software and patents					$ 6,145
Product [Member]
Total revenue		$ 42,475	$ 48,095	$ 121,690	127,105
Total cost of sales		26,208	31,622	76,589	88,529
Service [Member]
Total revenue		900	1,442	3,733	3,893
Total cost of sales		$ 354	$ 850	$ 1,998	$ 2,165
[1] Includes Sales and marketing, General and administrative, Operations support, Technology and development, Stock-based compensation, Reorganization costs, Related party expenses, and Impairment charges

Interim Condensed Consolidate_4

Interim Condensed Consolidated Statement of Operations (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Statement [Abstract]
Related parties revenue	$ 0	$ 0	$ 0	$ 0.3
Interest expense related parties	$ 0.3	$ 0.4	$ 1	$ 0.4

Interim Condensed Consolidate_5

Interim Condensed Consolidated Statement of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Comprehensive Income (Loss), Net of Tax, Attributable to Parent [Abstract]
Net Income (Loss)	$ 7,091	$ (6,311)	$ 10,732	$ (15,539)
Exchange differences on translation of foreign operations	386	(45)	(221)	149
Comprehensive income (loss) for the period	$ 7,477	$ (6,356)	$ 10,511	$ (15,390)

Interim Condensed Consolidate_6

Interim Condensed Consolidated Statements of Changes in Shareholders' Equity - USD ($) $ in Thousands	Total	Common Shares	Additional paid-in capital	Accumulated other comprehensive loss	Accumulated deficit
Beginning Balance at Dec. 31, 2022	$ 17,992	$ 191,347	$ 9,023	$ (16,106)	$ (166,272)
Beginning Balance (in shares) at Dec. 31, 2022		97,882,844
Stock-based compensation	452		452
Issued on vesting of RSUs and Share Awards		$ 1,256	(1,256)
Issued on vesting of RSUs and Share Awards (in shares)		659,473
RSUs and Share Awards withheld to settle employee tax obligations	(26)		(26)
Issued for employee share purchase plan	128	$ 128
Issued for employee share purchase plan (In Shares)		322,408
Foreign currency translation adjustment	273			273
Net Income (Loss)	(11,434)				(11,434)
Ending Balance at Mar. 31, 2023	7,385	$ 192,731	8,193	(15,833)	(177,706)
Ending Balance (in shares) at Mar. 31, 2023		98,864,725
Beginning Balance at Dec. 31, 2022	17,992	$ 191,347	9,023	(16,106)	(166,272)
Beginning Balance (in shares) at Dec. 31, 2022		97,882,844
Foreign currency translation adjustment	149
Net Income (Loss)	(15,539)
Ending Balance at Sep. 30, 2023	5,912	$ 195,747	7,933	(15,957)	(181,811)
Ending Balance (in shares) at Sep. 30, 2023		104,789,358
Beginning Balance at Mar. 31, 2023	7,385	$ 192,731	8,193	(15,833)	(177,706)
Beginning Balance (in shares) at Mar. 31, 2023		98,864,725
Stock-based compensation	625		625
Issued on vesting of RSUs and Share Awards		$ 1,243	(1,243)
Issued on vesting of RSUs and Share Awards (in shares)		1,108,213
Issued for employee share purchase plan	122	$ 122
Issued for employee share purchase plan (In Shares)		572,253
Foreign currency translation adjustment	(79)			(79)
Issued to settle related party debt, shares		3,899,745
Issued to settle related party debt, amount	1,524	$ 1,524
Net Income (Loss)	2,206				2,206
Ending Balance at Jun. 30, 2023	11,783	$ 195,620	7,575	(15,912)	(175,500)
Ending Balance (in shares) at Jun. 30, 2023		104,444,936
Stock-based compensation	360		360
Issued on vesting of RSUs and Share Awards		$ 2	(2)
Issued on vesting of RSUs and Share Awards (in shares)		1,011
Issued for employee share purchase plan	125	$ 125
Issued for employee share purchase plan (In Shares)		343,411
Foreign currency translation adjustment	(45)			(45)
Net Income (Loss)	(6,311)				(6,311)
Ending Balance at Sep. 30, 2023	5,912	$ 195,747	7,933	(15,957)	(181,811)
Ending Balance (in shares) at Sep. 30, 2023		104,789,358
Beginning Balance at Dec. 31, 2023	7,101	$ 196,128	7,954	(16,125)	(180,856)
Beginning Balance (in shares) at Dec. 31, 2023		105,377,667
Stock-based compensation	248		248
Issued on vesting of RSUs and Share Awards		$ 771	(771)
Issued on vesting of RSUs and Share Awards (in shares)		521,253
Issued on Rights Offering	21,273	$ 21,273
Issued on Rights Offering (in shares)		85,714,285
RSUs and Share Awards withheld to settle employee tax obligations	(76)		(76)
Issued for employee share purchase plan	122	$ 122
Issued for employee share purchase plan (In Shares)		267,021
Foreign currency translation adjustment	(297)			(297)
Net Income (Loss)	3,045				3,045
Ending Balance at Mar. 31, 2024	31,416	$ 218,294	7,355	(16,422)	(177,811)
Ending Balance (in shares) at Mar. 31, 2024		191,880,226
Beginning Balance at Dec. 31, 2023	7,101	$ 196,128	7,954	(16,125)	(180,856)
Beginning Balance (in shares) at Dec. 31, 2023		105,377,667
Foreign currency translation adjustment	(221)
Net Income (Loss)	10,732
Ending Balance at Sep. 30, 2024	40,005	$ 218,915	7,565	(16,346)	(170,129)
Ending Balance (in shares) at Sep. 30, 2024		193,392,884
Beginning Balance at Mar. 31, 2024	31,416	$ 218,294	7,355	(16,422)	(177,811)
Beginning Balance (in shares) at Mar. 31, 2024		191,880,226
Stock-based compensation	194		194
Issued on vesting of RSUs and Share Awards		$ 300	(300)
Issued on vesting of RSUs and Share Awards (in shares)		702,918
RSUs and Share Awards withheld to settle employee tax obligations	(131)		(131)
Issued for employee share purchase plan	135	$ 135
Issued for employee share purchase plan (In Shares)		384,499
Foreign currency translation adjustment	(310)			(310)
Net Income (Loss)	596				596
Ending Balance at Jun. 30, 2024	31,900	$ 218,729	7,118	(16,732)	(177,215)
Ending Balance (in shares) at Jun. 30, 2024		192,967,643
Stock-based compensation	542		542
Issued on vesting of RSUs and Share Awards		$ 49	(49)
Issued on vesting of RSUs and Share Awards (in shares)		125,205
RSUs and Share Awards withheld to settle employee tax obligations	(51)		(46)		(5)
Issued for employee share purchase plan	137	$ 137			0
Issued for employee share purchase plan (In Shares)		300,036
Foreign currency translation adjustment	386			386
Net Income (Loss)	7,091				7,091
Ending Balance at Sep. 30, 2024	$ 40,005	$ 218,915	$ 7,565	$ (16,346)	$ (170,129)
Ending Balance (in shares) at Sep. 30, 2024		193,392,884

Interim Condensed Consolidate_7

Interim Condensed Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Cash flows from operating activities:
Net income (loss) for the period	$ 7,091	$ (6,311)	$ 10,732	$ (15,539)
Adjustments:
Depreciation and amortization	1,487	2,017	4,542	7,216
Impairment charge on Rock Hill Facility	0	7,952	530	7,952
Stock-based compensation	803	1,069	1,905	2,543
Foreign exchange loss (gain)	1,051	(577)	(420)	563
Gain on extinguishment of convertible debt	(7,478)	0	(10,409)	0
Gain on sale of software and patents	0	0	0	(6,145)
Accretion of convertible debentures	1,013	172	1,398	515
Loss on disposal	132	97	422	97
Changes in operating assets and liabilities:
Trade and accrued receivables	(2,609)	(5,130)	(4,598)	(6,639)
Other receivables	106	(163)	(43)	7,029
Inventory	327	1,749	1,558	4,902
Prepaid and other assets, current and long term	9	477	335	(41)
Accounts payable and accrued liabilities	(781)	(77)	(3,366)	475
Other liabilities	(34)	(212)	(34)	(421)
Customer deposits and deferred revenue	609	737	(1,761)	1,702
Current portion of long-term debt and accrued interest	(352)	(49)	(445)	(64)
Lease liabilities	148	168	776	542
Net cash flows provided by operating activities	1,522	1,919	1,122	4,687
Cash flows from investing activities:
Purchase of property, plant and equipment, net of accounts payable changes	(310)	(255)	(973)	(1,304)
Capitalized software development expenditures	(409)	(425)	(1,333)	(1,530)
Other asset expenditures	29	(41)	(103)	(186)
Recovery of software development expenditures	94	49	215	131
Proceeds on sale of property, plant, and equipment	0	0	10	0
Proceeds on sale of assets held for sale	0	0	1,025	0
Proceeds on sale of equipment	0	14	0	14
Proceeds on sale of software and patents	0	0	0	9,964
Net cash flows (used in) provided by investing activities	(596)	(658)	(1,159)	7,089
Cash flows from financing activities:
Repayment of long-term debt	(16,230)	(551)	(21,323)	(3,386)
Net proceeds received from rights offering	0	0	21,273	0
Employee tax payments on vesting of RSUs	(32)	0	(239)	(26)
Net cash flows used in financing activities	(16,262)	(551)	(289)	(3,412)
Effect of foreign exchange on cash, cash equivalents and restricted cash	(567)	(117)	(906)	(166)
Net increase (decrease) in cash, cash equivalents and restricted cash	(15,903)	593	(1,232)	8,198
Cash, cash equivalents and restricted cash, beginning of period	39,770	21,844	25,099	14,239
Cash, cash equivalents and restricted cash, end of period	23,867	22,437	23,867	22,437
Supplemental disclosure of cash flow information:
Interest paid	(853)	(1,038)	(2,531)	(3,077)
Income taxes paid	$ (133)	$ 0	$ (544)	$ (10)

Interim Condensed Consolidate_8

Interim Condensed Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2024	Sep. 30, 2023
Statement of Cash Flows [Abstract]
Cash and cash equivalents	$ 23,626	$ 19,460
Restricted cash	241	2,977
Total cash, cash equivalents and restricted cash	$ 23,867	$ 22,437

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Pay vs Performance Disclosure
Net Income (Loss)	$ 7,091	$ 596	$ 3,045	$ (6,311)	$ 2,206	$ (11,434)	$ 10,732	$ (15,539)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

GENERAL INFORMATION

GENERAL INFORMATION	9 Months Ended
	Sep. 30, 2024
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 (“Construction Partners”), including Armstrong World Industries, Inc. (“AWI”), which owns 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. DIRTT is incorporated under the laws of the province of Alberta, Canada. Its headquarters is located at 7303 – 30th Street S.E., Calgary, AB, Canada T2C 1N6 and its registered office is located at 4500, 855 – 2nd Street S.W., Calgary, AB, Canada T2P 4K7. DIRTT’s common shares trade on the Toronto Stock Exchange under the symbol “DRT” and are quoted on the OTC Markets on the “OTC Pink Tier” under the symbol “DRTTF.”

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	2. BASIS OF PRESENTATION The accompanying unaudited interim condensed consolidated financial statements (the “Financial Statements”) have been prepared in accordance with accounting principles generally accepted in the United States (“GAAP”) for interim financial information and the instructions to Form 10-Q and Article 10 of Regulation S-X and, accordingly, the Financial Statements do not include all of the information and notes required by accounting principles generally accepted in the United States for complete financial statements. In the opinion of the Company, the Financial Statements contain all adjustments necessary, consisting of only normal recurring adjustments, for a fair statement of its financial position as of September 30, 2024, and its results of operations and cash flows for the three and nine months ended September 30, 2024 and 2023. The condensed balance sheet at December 31, 2023, was derived from audited annual financial statements but does not contain all of the footnote disclosures from the annual financial statements. These Financial Statements should be read in conjunction with the audited consolidated financial statements as of December 31, 2023 and 2022 and for each of the three years in the period ended December 31, 2023 included in the Annual Report on Form 10-K of the Company as filed with the SEC and applicable securities commission or similar regulatory authorities in Canada. 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 Environmental Solutions Ltd. and its subsidiary. All intercompany balances, income and expenses, unrealized gains and losses and dividends resulting from intercompany transactions have been eliminated on consolidation. Basis of measurement These Financial Statements have been prepared on the historical cost convention except for certain financial instruments, assets held for sale and certain components of stock-based compensation that are measured at fair value. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The Company’s quarterly tax provision is based upon an estimated annual effective tax rate. Seasonality Sales of the Company’s products are driven by consumer and industrial demand for interior construction solutions. The timing of customers’ construction projects can be influenced by a number of factors including the prevailing economic climate and weather.

ADOPTION OF NEW AND REVISED ACC

ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS	9 Months Ended
	Sep. 30, 2024
Accounting Standards Update and Change in Accounting Principle [Abstract]
ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS	3. ADOPTION OF NEW AND REVISED ACCOUNTING STANDARDS On December 14, 2023, the FASB issued Accounting Standards Update No. 2023-09, “Improvements to Income Tax Disclosures” (“ASU 2023-09”) further disaggregated information on an entity’s tax rate reconciliation and income taxes paid. The amendments in ASU 2023-09 are effective for fiscal years beginning after December 15, 2024, on a prospective basis with an option of retrospective application. The Company is evaluating the impact of the adoption of this standard. Although there are several other new accounting standards issued or proposed by the FASB, 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.

REORGANIZATION AND ASSETS HELD

REORGANIZATION AND ASSETS HELD FOR SALE	9 Months Ended
	Sep. 30, 2024
Restructuring and Related Activities [Abstract]
REORGANIZATION AND ASSETS HELD FOR SALE	4. REORGANIZATION AND ASSETS HELD FOR SALE Workforce Reductions Beginning in early 2023, a review of our costs resulted in the decision to eliminate a number of salaried positions. These actions resulted in the Company incurring certain one-time termination costs. There were no restructuring costs associated with workforce reductions in the three and nine months ended September 30, 2024. Temporary Suspension of Operations and Subsequent Closure at Rock Hill, South Carolina (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, which included in cost of sales, were $ 0.4 million and $ 1.3 million for the three and nine month period ended September 30, 2024, respectively (2023 – $ 0.4 million and $ 1.4 million). On September 27, 2023, the Company decided to permanently close the Rock Hill Facility. Certain assets, including manufacturing equipment, which met held-for-sale criteria at that time were reclassified from property, plant and equipment. During the three months ended March 31, 2024, $ 1.0 million of the assets held for sale were sold. At March 31, 2024, the assets held for sale balance was reduced from $ 0.5 million to $ nil , resulting in a $ 0.5 million impairment charge for the first quarter as we were not able to determine the likelihood of a sale based on the market interest at that time. As at September 30, 2024 2023 Assets held for sale, opening 1,555 - Proceeds from sale of assets held for sale ( 1,025 ) - Impairment charge on reassessment ( 530 ) - Assets held for sale, ending - - For the three months and nine months ended September 30, 2024, reorganization costs incurred relate to the above mentioned initiatives: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Termination benefits - 168 - 2,138 Phoenix facility closure - 24 - 96 Rock Hill Facility temporary suspension and closure of operations 604 129 932 129 Other costs - - 12 494 Total reorganization costs 604 321 944 2,857 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 Reorganization expense 944 Reorganization costs paid ( 1,045 ) Reorganization costs in accounts payable and accrued liabilities at September 30, 2024 495 Of the $ 0.5 million reorganization costs in accounts payable and accrued liabilities as at September 30, 2024 (December 31, 2023 – $ 0.6 million), $ 0.1 million relates to termination benefits (December 31, 2023 – $ 0.5 million) and $ 0.4 million relates to other reorganization costs (December 31, 2023 – $ 0.1 million). The Company is in the process of moving remaining assets at the Rock Hill Facility to other operating locations.

GAIN ON EXTINGUISHMENT OF CONVE

GAIN ON EXTINGUISHMENT OF CONVERTIBLE DEBENTURES	9 Months Ended
	Sep. 30, 2024
Extinguishment of Debt Disclosures [Abstract]
GAIN ON EXTINGUISHMENT OF CONVERTIBLE DEBENTURES	5. GAIN ON EXTINGUISHMENT OF CONVERTIBLE DEBENTURES On February 15, 2024, the Company commenced a substantial issuer bid and tender offer (the “Issuer Bid”) pursuant to which the Company offered to repurchase for cancellation: (i) up to C$ 6.0 million principal amount of its issued and outstanding January Debentures (as defined in Note 9) at a purchase price of C$ 720 per C$ 1,000 principal amount of January Debentures, and (ii) up to C$ 9.0 million principal amount of its issued and outstanding December Debentures (as defined in Note 9), at a purchase price of C$ 600 per C$ 1,000 principal amount of December Debentures. C$ 4.7 million ($ 3.5 million) aggregate principal amount of the January Debentures and C$ 5.8 million ($ 4.3 million) aggregate principal amount of December Debentures were validly deposited and not withdrawn at the expiration of the Issuer Bid on March 22, 2024 , representing approximately 11.66 % of the January Debentures and 16.50 % of the December Debentures issued and outstanding at that time. The Company took up all the Debentures (as defined in Note 9) tendered pursuant to the Issuer Bid for aggregate consideration of C$ 7.0 million ($ 5.2 million) (comprised of C$ 6.9 million ($ 5.1 million) repayment on principal and interest of C$ 0.1 million ($ 0.1 million)). On August 2, 2024, the Company entered into a Convertible Debenture Repurchase Agreement (the “Repurchase Agreement”) with 22NW Fund, LP (“22NW”), pursuant to which the Company purchased for cancellation an aggregate of C$ 18,915,000 principal amount of the January Debentures at a purchase price of C$ 684.58 per C$ 1,000 principal amount of January Debentures and C$ 13,638,000 principal amount of the December Debentures at a purchase price of C$ 665.64 per C$ 1,000 principal amount of December Debentures, for an aggregate purchase price of C$ 22,104,591.45 , inclusive of a cash payment for all accrued and unpaid interest up to, but excluding, the date on which such Debentures were purchased by the Company (the “Debenture Repurchase”). The Debenture Repurchase closed on August 2, 2024. The purchase price of each series of Debentures (excluding the cash payment for accrued and unpaid interest) represented a discount of approximately 4 % to the average trading price of the applicable series of Debentures on the Toronto Stock Exchange (the “TSX”) for the 20 trading days preceding August 2, 2024 . Following the Debenture Repurchase, C$ 16,642,000 principal amount of the January Debentures and C$ 15,587,000 principal amount of the December Debentures remained outstanding and 22NW no longer holds any Debentures. On August 28, 2024, the Company commenced a normal course issuer bid (the “NCIB”) for the Debentures (as defined in Note 9) which will terminate no later than August 27, 2025 . Under the NCIB, DIRTT is permitted to acquire up to C$ 1,664,200 principal amount of the January Debentures and C$ 1,558,700 principal amount of the December Debentures. As at September 30, 2024, C$ 0.1 million and C$nil principal amounts of the December Debentures and January Debentures were acquired through the NCIB, respectively. In accordance with GAAP, it was determined that the C$ 29.0 million ($ 21.3 million) repayment on convertible debt through the Issuer Bid, the Debenture Repurchase, and the NCIB, triggered an extinguishment of C$ 43.1 million ($ 31.7 million) of principal amount of debt. The gain on extinguishment of $ 7.5 million and $ 10.4 million for the three and nine months ended September 30, 2024, respectively, was calculated as the difference between the repayment and the net carrying value of the extinguished principal less unamortized issuance costs of C$ 1.2 million ($ 0.9 million) (re fer to Note 9).

GAIN ON SALE OF SOFTWARE AND PA

GAIN ON SALE OF SOFTWARE AND PATENTS	9 Months Ended
	Sep. 30, 2024
GAIN ON SALE OF SOFTWARE [Abstract]
GAIN ON SALE OF SOFTWARE AND PATENTS	6. GAIN ON SALE OF SOFTWARE AND PATENTS There were no sales of software and patents during the three and nine months ended September 30, 2024. On May 9, 2023, the Company entered into a Co-Ownership Agreement (the “Co-Ownership Agreement”) and a 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. Under the Co-Ownership Agreement, the Company also agreed to provide AWI a transfer of knowledge concerning the source code of the Applicable ICE Code. In exchange for completing the knowledge transfer, the Company received an additional cash payment of $ 1.0 million in the fourth quarter of 2023. The Co-Ownership Agreement provides that the Company 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. The Company concurrently entered into an Amended and Restated Master Services Agreement (the “ARMSA”) with AWI, under which AWI had also prepaid certain development services to be provided by DIRTT. The ARMSA will automatically terminate if the Co-Ownership Agreement is terminated or expires, and may also be terminated if either party breaches the exclusive fields of use or restrictive covenants in the Co-Ownership Agreement. The $ 10.0 million of proceeds on the sale of the 50 % interest in the Applicable ICE code, pursuant to the Co-Ownership Agreement, was received during the second quarter of 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 and the residual amount of $ 6.1 million was recognized as a gain in the consolidated statement of operations. Further, $ 1.8 million was received during 2023 as a prepayment under the ARMSA, which was recognized into revenue during 2023 and the first quarter of 2024. Part of the proceeds of this transaction were used to settle one of our equipment leases of $ 1.6 million and resulted in the release of $ 0.4 million of restricted cash during 2023 (refer to Note 9).

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
TRADE AND OTHER RECEIVABLES	7. TRADE AND ACCRUED RECEIVABLES Accounts receivable are recorded at the invoiced amount, do not require collateral and typically 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 consolidated 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 well-being of our customers. In addition, we acquired trade credit insurance effective April 1, 2020. At September 30, 2024, approximately 91 % of our trade accounts receivable are insured, relating to accounts receivable from counterparties deemed creditworthy by the insurer and excluding accounts receivable from government entities. Our trade balances are spread over a broad Construction Partner base, which is geographically dispersed. For the three and nine months ended September 30, 2 024, one Construction Partner accounted for greater than 9 % of revenue (one Construction Partner for the three and nine months ended September 30, 2023, respectively). In addition, and where possible, we collect a 50 % deposit on sales, excluding the government and certain other clients. The Company’s aged receivables were as follows : As at September 30, December 31, Current 19,212 12,070 Overdue 1,273 3,818 20,485 15,888 Less: expected credit losses ( 100 ) ( 101 ) 20,385 15,787 No adjustment to our expected credit losses of $ 0.1 million was required for the three or nine months ended September 30, 2024. 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. 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. As part of this agreement, the Company is subject to a general security arrangement over its assets.

OTHER LIABILITIES

OTHER LIABILITIES	9 Months Ended
	Sep. 30, 2024
Other Liabilities Disclosure [Abstract]
OTHER LIABILITIES	8. OTHER LIABILITIES As at, September 30, 2024 December 31, 2023 Warranty provisions (1) 867 873 DSU liability 1,724 1,086 Income taxes payable 115 289 Sublease deposits 184 184 Equipment lease liability 87 - Other provisions 50 50 Other liabilities 3,027 2,482 (1) The following table presents a reconciliation of the warranty provision balance: As at, September 30, 2024 December 31, 2023 As at January 1, 873 1,278 Additions to warranty provision 503 1,208 Payments related to warranties ( 509 ) ( 1,613 ) 867 873

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
LONG-TERM DEBT	9. LONG-TERM DEBT Revolving Leasing Convertible Total Debt Balance on January 1, 2023 - 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 Balance on January 1, 2024 - 484 55,624 56,108 Accretion of issue costs - - 1,398 1,398 Accrued interest - 33 2,053 2,086 Interest payments - ( 33 ) ( 2,498 ) ( 2,531 ) Principal repayments - ( 61 ) ( 21,262 ) ( 21,323 ) Gain on extinguishment - - ( 10,409 ) ( 10,409 ) Exchange differences - ( 6 ) ( 1,410 ) ( 1,416 ) Balance at September 30, 2024 - 417 23,496 23,913 Current portion of long-term debt and accrued interest - 82 295 377 Long-term debt - 335 23,201 23,536 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 was 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), was less than C$ 5.0 million, the Company is subject to a fixed charge coverage ratio (“FCCR”) covenant of 1.10:1 on a trailing twelve-month basis. Additionally, if the FCCR had been below 1.10:1 for the three immediately preceding months, the Company was 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 have occurred or the Aggregate Excess Availability been less than C$ 6.25 million for five consecutive business days, the Company would have entered a cash dominion period whereby the Company’s bank accounts would have been blocked by RBC and daily balances would have 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 had a borrowing base of C$ 15 million and a one-year term. Interest was 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 (“Term 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 was not above 1.25 for three consecutive months, a cash balance equivalent to one-year’s worth of Leasing Facilities payments was required to be maintained. Effective October 2023, inventory was scoped out of the Borrowing Base. 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 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. At September 30, 2024, available borrowings are C$ 14.4 million ($ 10.7 million) (December 31, 2023 – C$ 13.6 million ($ 10.3 million) of available borrowings), calculated in the same manner as the RBC Facility described above, of which no amounts have been drawn. The Second Extended RBC Facility removed the three-month FCCR covenant, which resulted in the release of $ 0.1 million of restricted cash during the first nine months of 2024 (the Company had $ 0.4 million restricted cash as at December 31, 2023). 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 ($ 3.3 million) has been draw n and C$ 3.9 million ($ 2.9 million) has been repaid, and a $ 14.0 million equipment leasing facility in the United States (the “U.S. Leasing Facility” and, together with the Canada Leasing Facility, the “Leasing Facilities”) with RBC, of which $ 13.3 million has been drawn and repaid. The Canada Leasing Facility has a seven-year term and bears interest at 4.25 %. Refer to Note 4 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 2023. The U.S. Leasing Facility is no longer available to be drawn on. The Company did not make any draws on the Canada Leasing Facility during the first nine months of 2024 (2023 – $nil). The associated financial liabilities are shown on the consolidated balance sheet in the current portion of long-term debt and accrued interest and long-term debt. Convertible Debentures On January 25, 2021, the Company completed a C$ 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 accrue interest at the rate of 6.00 % per annum payable semi-annually in arrears on the last day of January and July of each year commencing on July 31, 2021 until the January Debentures Maturity Date. Interest and principal are payable in cash or shares at the option of the Company. The January Debentures will be convertible into common shares of DIRTT, at the option of the holder, at any time prior to the close of business on the business day prior to the earlier of the January Debentures Maturity Date and the date specified by the Company for redemption of the January Debentures. Costs of the transaction were approximately C$ 2.7 million, including the underwriters’ commission. As a result of the Rights Offering (as defined herein) (refer to Note 15), the conversion price of the January Debentures was adjusted to C$ 4.03 per common share representing a conversion rate of 248.1390 common shares per C$ 1,000 principal amount. On March 22, 2024, the Company completed the Issuer Bid in which the Company repurchased for cancellation C$ 4.7 million ($ 3.5 million) of the principal balance of the January Debentures, and paid C$ 0.04 million ($ 0.03 million) of the interest payable on such January Debentures (refer to Note 5). On August 2, 2024, the Company completed the Debenture Repurchase and repurchased for cancellation C$ 18.9 million principal amount of the January Debentures held by 22NW. On August 26, 2024, the Company announced the NCIB for the Debentures, which commenced on August 28, 2024. During the third quarter of 2024, the Company did not repurchase for cancellation any of the January Debentures as part of the NCIB. As at September 30, 2024, C$ 16.6 million ($ 12.2 million) principal amount of the January Debentures was outstanding. 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 accrue interest at the rate of 6.25 % per annum payable semi-annually in arrears on the last day of June and December of each year commencing on June 30, 2022 until the December Debentures Maturity Date. Interest and principal are payable in cash or shares at the option of the Company. The December Debentures will be convertible into common shares of DIRTT, at the option of the holder, at any time prior to the close of business on the business day prior to the earlier of the December Debentures Maturity Date and the date specified by the Company for redemption of the December Debentures. Costs of the transaction were approximately C$ 2.3 million, including the underwriters’ commission. As a result of the Rights Offering (refer to Note 15), the conversion price of the December Debentures was adjusted to C$ 3.64 per common share representing a conversion rate of 274.7253 common shares per C$ 1,000 principal amount. On March 22, 2024, the Company completed the Issuer Bid in which the Company repurchased for cancellation C$ 5.8 million ($ 4.3 million) of the principal balance of the December Debentures and paid C$ 0.08 million ($ 0.06 million) of the interest payable on such December Debentures (refer to Note 5). On August 2, 2024, the Company repurchased for cancellation C$ 13.6 million ($ 10.1 million) principal amount of December Debentures held by 22NW. On August 26, 2024, the Company announced a NCIB for the Debentures. During the third quarter of 2024, the Company repurchased for cancellation C$ 0.1 million ($ 0.1 million) principal amount of December Debentures as part of the NCIB. As at September 30, 2024, C$ 15.5 million ($ 11.5 million) principal amount of the December Debentures was outstanding.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	10. STOCK-BASED COMPENSATION In May 2020, shareholders approved the DIRTT Environmental Solutions 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 22, 2020, 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. In May 2024, shareholders approved the DIRTT Environmental Solutions Ltd. Second Amended and Restated Long-Term Incentive Plan (the “2024 LTIP”) at the annual and special meeting of shareholders. The effective date of the 2024 LTIP is May 9, 2024. The 2024 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 2024 LTIP, the sum of (i) 27,350,000 common shares plus (ii) the number of common shares subject to stock options previously granted under the Stock Option Plan that, following May 22, 2020, expire or are cancelled or terminated without having been exercised in full, have been reserved for issuance under the 2024 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 2024 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 2024 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 Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Equity-settled awards 627 594 1,641 2,106 Cash-settled awards 176 475 264 437 803 1,069 1,905 2,543 The following summarizes RSUs, PRSUs (as defined herein), 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, 2022 1,885,337 343,919 - - 1,165,319 Granted 3,549,500 - 522,883 2,584,161 1,646,420 Vested or settled ( 987,054 ) ( 258,760 ) ( 522,883 ) - ( 220,590 ) Withheld to settle employee tax obligations ( 64,230 ) - - - - Forfeited or expired ( 600,345 ) - - ( 738,553 ) - Outstanding at September 30, 2023 3,783,208 85,159 - 1,845,608 2,591,149 Outstanding at December 31, 2023 3,530,564 64,029 - 1,845,608 3,086,172 Granted 8,456,663 - - - 1,409,962 Vested or settled ( 1,336,802 ) ( 12,574 ) - - ( 741,306 ) Withheld to settle employee tax obligations ( 351,672 ) - - - - Forfeited or expired ( 159,663 ) ( 6,278 ) - - - Outstanding at September 30, 2024 10,139,090 45,177 - 1,845,608 3,754,828 Restricted share units (time-based vesting) Except as noted below, outstanding restricted share units (“RSUs’) that vest based on time have an aggregate time-based vesting period of three years and generally one-third of the RSUs vest every year over a three-year period from the date of grant. At the end of a three-year term, the RSUs will be settled by way of the provision of cash or shares to employees (or a combination thereof), at the discretion of the Company. The weighted average fair value of the RSUs granted in the nine months ended September 30, 2023 and 2024 were C$ 0.46 and C$ 0.67 , respectively, which was determined using the closing price of the Company’s common shares on their respective grant dates. During the third quarter, certain of the Company’s executives were issued (i) 5 million RSUs which will cliff vest on August 14, 2026 and (ii) 975,000 RSUs, one-third of which will vest every year over a three-year period from the date of grant, in each case such vesting is generally subject to continued employment. Once vested, the RSUs will be settled by way of the provision of cash or shares to employees (or a combination thereof), at the discretion of the Company. The weighted average fair value of the RSUs granted was C$ 0.75 , which was determined using the closing price of the Company’s common shares on the grant date. 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. 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, 66.7 % of the 2021 PRSUs vested on March 1, 2024, but none of the 2022 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 There were no share awards granted or vested during the first nine months of 2024. In the first quarter of 2023, 36,254 share awards were issued to a consultant as compensation for services rendered. During the quarter ended June 30, 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 September 30, 2024, 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 at September 30, 2024. 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 profit or loss for the period. DSUs outstanding at September 30, 2024 had a fair value of $ 0.5 million which is included in other liabilities on the balance sheet (December 31, 2023 – $ 0.5 million). Granted under the 2023 and 2024 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 DSUs granted in 2023 and 2024 was C$ 0.46 ($ 0.34 ) and C$ 0.64 ($ 0.47 ), respectively, which was determined using the closing price of the Company’s common shares on the grant date. New DSUs outstanding at September 30, 2024 had a fair value of $ 1.2 million which is included in other liabilities on the balance sheet (December 31, 2023 – $ 0.6 million). Options The following summarizes options forfeited and expired during the periods: Number of Weighted average options exercise price C$ Outstanding at December 31, 2022 1,480,069 7.03 Forfeited ( 989,066 ) 6.97 Expired ( 263,725 ) 6.46 Outstanding at September 30, 2023 227,278 7.95 Outstanding at December 31, 2023 209,409 7.71 Forfeited ( 2,000 ) 7.84 Expired ( 207,409 ) 7.70 Exercisable at September 30, 2024 - - As at September 30, 2024, the Company had no outstanding options. Dilutive Instruments For the three and nine months ended September 30, 2024, 0.1 million and 2.0 million RSUs, 2.3 million and 1.8 million New DSUs, respectively, and 45.9 million shares which would have been issued if the principal amount of the Debentures were settled in common shares at the quarter-end price were included in the diluted earnings per share calculation. 0.04 million PRSUs, 1.8 million PSUs and 6.1 million and 8.1 million RSUs, in the three and nine months ended September 30, 2024, respectively, were excluded from the diluted weighted average number of common shares, as their effect would have been anti-dilutive to the net income per share. See Note 11 for the dilutive impact on net income per share. For the three and nine months ended September 30, 2023, 3.9 million RSUs (including PRSUs), 1.2 million New DSUs, 2.6 million PSUs, 0.2 million options, 1.1 million shares relating to equity-settled Variable Pay Plan (“VPP”) and 134.4 million shares which would be issued if the principal amount of the Debentures were settled in our common shares at the quarter-end price 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.

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
EARNINGS PER SHARE	11. EARNINGS PER SHARE On November 21, 2023, the Company announced a Rights Offering (refer to Note 15) which distributed to 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 15). On January 9, 2024, the Company announced the completion of the Rights Offering, pursuant to which the Company issued an aggregate of 85,714,285 common shares. A retrospective adjustment is required on the calculation of net income (loss) per share for the three and nine months ended September 30, 2023 to account for the bonus factor that resulted from this event. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Net income (loss) per share – basic Net income (loss) (thousands of U.S. dollars) $ 7,091 $ ( 6,311 ) $ 10,732 $ ( 15,539 ) Weighted average number of shares outstanding (thousands of shares as previously calculated) NA 104,449 NA 101,036 Weighted average number of shares outstanding (thousands of shares restated) 193,020 118,943 189,585 115,055 Net income (loss) per share (U.S. dollars) − basic (as previously calculated, prior to Rights Offering) NA $ ( 0.06 ) NA $ ( 0.15 ) Net income (loss) per share (U.S. dollars) − basic (as on the Consolidated Statement of Operations) $ 0.04 $ ( 0.05 ) $ 0.06 $ ( 0.14 ) Net income (loss) per share − diluted Net income (loss) (thousands of U.S. dollars) $ 7,091 $ ( 6,311 ) $ 10,732 $ ( 15,539 ) Interest on convertible debentures $ 486 NA $ 2,053 NA $ 7,577 $ ( 6,311 ) $ 12,785 $ ( 15,539 ) Weighted average number of shares outstanding (thousands of shares as previously calculated) NA 104,449 NA 101,036 Weighted average number of shares outstanding (thousands of shares restated) 193,020 118,943 189,585 115,055 Dilutive debentures on convertible debt (thousands of shares) (1) 45,861 - 45,861 - Dilutive RSUs and PRSUs (thousands of shares) (2) 117 - 2,043 - Dilutive New DSUs (thousands of shares) (2)(3) 2,274 - 1,812 - Weighted average number of shares outstanding (thousands of shares as previously calculated) NA 118,943 NA 115,055 Weighted average number of shares outstanding (thousands of shares restated) 241,272 118,943 239,301 115,055 Net income (loss) per share (U.S. dollars) − diluted (as previously calculated, prior to Rights Offering) NA $ ( 0.06 ) NA $ ( 0.15 ) Net income (loss) per share (U.S .dollars) − diluted (as on the Interim Condensed Consolidated Statement of Operations) $ 0.03 $ ( 0.05 ) $ 0.05 $ ( 0.14 ) (1) For the three and nine months ended September 30, 2023, the Net loss per share - diluted excludes the effect of 134.4 million shares that would be issued if the principal amount of the Debentures were settled in our common shares at the quarter end price and are excluded as they would be anti-dilutive. For the three and nine months ended September 30, 2024, the Net income per share − diluted includes the effect o f 45.9 million shares related to the Debentures as they would have the potential to dilute basic earnings per share. (2) For the three and nine months ended September 30, 2023, the Net loss per share − diluted excludes the effect of 3.9 million RSUs (including PRSUs), 1.1 million shares relating to equity-settled VPP, 1.2 million New DSUs, 0.2 million options and 2.6 million PSUs as these would be anti-dilutive. (3) For the three and nine months ended September 30, 2024, the Net income per share − diluted excludes the effect of 0.04 million PRSUs, and 1.8 million PSUs, 6.1 million and 8.1 million RSUs as they would be anti-dilutive .

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
REVENUE	12. REVENUE In the following table, revenue is disaggregated by performance obligation and timing of revenue recognition. All revenue comes from contracts with customers. See Note 13 for the disaggregation of revenue by geographic region. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Product 38,510 43,132 109,527 113,323 Transportation 3,788 4,767 11,602 13,169 License fees from Construction Partners 177 196 561 613 Total product revenue 42,475 48,095 121,690 127,105 Installation and other services 900 1,442 3,733 3,893 43,375 49,537 125,423 130,998 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 Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 At a point in time 42,298 47,899 121,129 126,492 Over time 1,077 1,638 4,294 4,506 43,375 49,537 125,423 130,998 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 which are satisfied over the term of the contract. Contract Liabilities As at September 30, 2024 December 31, 2023 December 31, 2022 Customer deposits 3,344 5,290 4,458 Deferred revenue 180 - 408 Contract liabilities 3,524 5,290 4,866 Contract liabilities primarily relate to deposits received from customers and maintenance revenue from license subscriptions. The balance of contract liabilities was lower as at September 30, 2024 compared to December 31, 2023 mainly due to the timing of orders and payments. Contract liabilities as at December 31, 2023 and 2022 totaling $ 5.3 million and $ 4.8 million, respectively, were recognized as revenue during the nine months ended September 30, 2024 and 2023, respectively. Sales by Industry The Company periodically reviews the growth of product and transportation revenue by vertical market to evaluate the success of industry-specific sales initiatives. The nature of products sold to the various industries is consistent and therefore review is focused on sales performance. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Commercial 27,815 31,272 86,012 82,154 Healthcare 6,975 8,483 14,824 25,111 Government 3,768 4,606 12,335 10,581 Education 3,740 3,538 7,958 8,646 License fees from Construction Partners 177 196 561 613 Total product and transportation revenue 42,475 48,095 121,690 127,105 Installation and other services 900 1,442 3,733 3,893 43,375 49,537 125,423 130,998

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
SEGMENT REPORTING	13. 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 Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Canada 7,879 5,665 15,607 14,577 U.S. 35,496 43,872 109,816 116,421 43,375 49,537 125,423 130,998 Non-current assets As At September 30, 2024 December 31, 2023 Canada 28,887 30,033 U.S. 26,210 30,759 55,097 60,792 DIRTT has one reportable segment: solutions. The DIRTT solutions segment derives revenues from customers by providing physical products and digital tools through our ICE software to create interior spaces for our customers across the commercial, healthcare, education and government industries. The solutions segment provides digital tools (access to ICE software) and physical products to create modular interior construction spaces for our customers. DIRTT’s chief operating decision maker is the executive leadership team that includes the president and chief operating officer, chief financial officer, and the chief executive officer. The chief operating decision maker assesses performance for the solutions segment and decides how to allocate resources based on gross profit and net income (loss) that also is reported on the Consolidated Statement of Operations and Comprehensive Loss as consolidated gross profit and net income (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 solutions 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 (loss) 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 derives revenue primarily 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. Segment profit and loss reconciliation to net income (loss) after tax For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 ($ in thousands) ($ in thousands) Revenue 43,375 49,537 125,423 130,998 Gross Profit 16,813 17,065 46,836 40,304 Gross Profit Margin 38.8 % 34.4 % 37.3 % 30.8 % Operating expenses (1) 15,633 23,163 44,847 58,800 Operating income (loss) 1,180 ( 6,098 ) 1,989 ( 18,496 ) Other income/(expenses) and gains/(losses) (2) 5,911 ( 213 ) 8,743 2,957 Net income (loss) after tax 7,091 ( 6,311 ) 10,732 ( 15,539 ) Reconciliation of profit or loss Adjustments and reconciling items - - - - Net income (loss) after tax 7,091 ( 6,311 ) 10,732 ( 15,539 ) (1) Includes Sales and marketing, General and administrative, Operations support, Technology and development, Stock-based compensation, Reorganization costs, Related party expenses, and Impairment charges (2) Includes Tax expenses, non-recurring gains and losses, government subsidies, foreign exchange gains(losses), interest income, and interest expenses

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	14. INCOME TAXES As at September 30, 2024, the Company had a valuation allowance of $ 31.8 million against deferred tax assets as the Company has experienced cumulative losses in recent years (December 31, 2023 – $ 34.5 million).

RIGHTS OFFERING

RIGHTS OFFERING	9 Months Ended
	Sep. 30, 2024
Disclosure Text Block [Abstract]
RIGHTS OFFERING	15. RIGHTS OFFERING On November 21, 2023, the Company announced that the Board of Directors had approved a rights offering (the “Rights Offering”) to its common shareholders for aggregate gross proceeds of C$ 30.0 million ($ 22.4 million). In connection with the Rights Offering, the Company entered into a standby purchase agreement, dated November 20, 2023 (the “Standby Purchase Agreement”) with 22NW and 726 BC LLC and 726 BF LLC (together, “726”), or their permitted assigns (collectively and including WWT Opportunity #1 LLC (“WWT”), to which 726 transferred all of their common shares to on December 1, 2023, the “Standby Purchasers”). Subject to the terms and conditions of the Standby Purchase Agreement, each Standby Purchaser agreed to exercise its Basic Subscription Privilege (as defined below) in full and to collectively purchase from the Company, at the subscription price, all common shares not subscribed for by holders of Rights (as defined below) under the Basic Subscription Privilege or Additional Subscription Privilege (as defined below), up to a maximum of C$ 15.0 million each, so that the maximum number of common shares that could be issued in connection with the Rights Offering would be issued and the Company would receive aggregate gross proceeds of C$ 30.0 million ($ 22.4 million). As described below, no standby fee was paid to the Standby Purchasers in connection with the Rights Offering; however, DIRTT reimbursed the Standby Purchasers for their reasonable expenses in the amount of $ 0.03 million each. 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) and aggregate net proceeds of $ 21.3 million ($ 1.1 million of costs associated with the Rights Offering). 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 R ights 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 sha res 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 Purchase Agreement.

COMMITMENTS

COMMITMENTS	9 Months Ended
	Sep. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS	16. COMMITMENTS As at September 30, 2024, the Company had outstanding purchase obligations of approximately $ 3.1 million related to inventory and property, plant and equipment purchases (December 31, 2023 – $ 2.8 million). As at September 30, 2024, the Company had undiscounted operating lease liabilities of $ 42.4 million (December 31, 2023 – $ 45.1 million).

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	17. RELATED PARTY TRANSACTIONS 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 t he 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. The liability as at March 31, 2023 was revalued using the closing common share price at March 31, 2023, and a $ 2.1 million liability and expense was recorded in the financial statements. In connection with the Debt Settlement Agreement, on March 15, 2023, the Company entered into a share issuance agreement with the 22NW, pursuant to which the Company agreed to repay the Debt with the issua nce 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 which was obtained at the Company’s annual and special meeting of shareholders held on May 30, 2023. Other related party transactions for the nine months ended September 30, 2023, relate to the sale of DIRT T products and services to the 22NW Group for $ 0.3 million. The sale to the 22NW Group was based on price lists in force and terms that are available to all employees. There were no sales to the 22NW Group for the nine months ended September 30, 2024. On August 2, 2024, the Company entered into a Convertible Debenture Repurchase Agreement (the “Repurchase Agreement”) with 22NW Group to purchase for cancellation an aggregate of C$ 18.9 million ($ 14.0 million) principal amount of the January Debentures and C$ 13.6 million ($ 10.1 million) principal amount of the December Debentures for an aggregate purchase price of C$ 22.1 million ($ 16.2 million). Interest earned on such Debentures to, but not including, the date of repurchase for the three months and nine months ended September 30, 2024 was $ 0.3 million and $ 1.0 million, respectively, and was $ 0.4 million for the three and nine months ended September 30, 202 3. Interest is earned on terms applicable to all Debenture holders. As at September 30, 2024, 22NW no longer held any Debentures. Also on August 2, 2024, DIRTT entered into a support and standstill agreement (the “Support Agreement”) with 22NW and WWT, DIRTT’s second largest shareholder, which replaced the support and standstill agreement entered into with 22NW on March 22, 2024. Under the Support Agreement, both 22NW and WWT agreed to certain voting and standstill obligations, including voting in favor of the management director nominees at each of DIRTT’s next two annual general meetings and voting in favor of the ratification of the Amended and Restated SRP (as defined below). Additionally, each of 22NW and WWT has the right to designate a director nominee at each of DIRTT’s next two annual general meetings, and are each subject to certain restrictions with respect to commencing a take-over bid for the Company. The Support Agreement also permits WWT to acquire up to 4,067,235 additional shares through market purchases (representing approximately 2 % of the issued and outstanding shares), which provides WWT with an opportunity to own the same number of shares as 22NW (being 57,447,988 shares, or approximately 29.8 % of the issued and outstanding shares as of the date of the Support Agreement). The Support Agreement otherwise prohibits each of 22NW and WWT from acquiring any additional shares. To give effect to the terms of the Support Agreement, the Board adopted an amended and restated shareholder rights plan effective August 2, 2024 (the “Amended and Restated SRP”), which amended and restated the Company's shareholder rights plan agreement originally adopted by the Board on March 22, 2024 (the “Original SRP”). The Amended and Restated SRP was ratified by shareholders at the special meeting held on September 20, 2024 (the “SRP Meeting”). The Amended and Restated SRP revised the definition of “Exempt Acquisition” in order to permit WWT to acquire additional common shares without triggering the provisions of the Amended and Restated SRP. The Amended and Restated SRP is otherwise consistent with the Original SRP and is substantially similar to the rights plan adopted by the Company in 2021. Like the Original SRP, the Amended and Restated SRP is intended to help ensure that all shareholders of the Company are treated fairly and equally in connection with any unsolicited take-over bid or other acquisition of control of the Company (including by way of a “creeping” take-over bid). The Amended and Restated SRP was not adopted in response to any specific proposal to acquire control of the Company, and the Board was not aware of any pending or potential take-over bid for the Company at the time of the adoption.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of consolidation	Principles of consolidation The Financial Statements include the accounts of DIRTT Environmental Solutions Ltd. and its subsidiary. All intercompany balances, income and expenses, unrealized gains and losses and dividends resulting from intercompany transactions have been eliminated on consolidation.
Basis of measurement	Basis of measurement These Financial Statements have been prepared on the historical cost convention except for certain financial instruments, assets held for sale and certain components of stock-based compensation that are measured at fair value. Historical cost is generally based on the fair value of the consideration given in exchange for assets. The Company’s quarterly tax provision is based upon an estimated annual effective tax rate.
Seasonality	Seasonality Sales of the Company’s products are driven by consumer and industrial demand for interior construction solutions. The timing of customers’ construction projects can be influenced by a number of factors including the prevailing economic climate and weather.

REORGANIZATION AND ASSETS HEL_2

REORGANIZATION AND ASSETS HELD FOR SALE (Tables)	9 Months Ended
	Sep. 30, 2024
Restructuring and Related Activities [Abstract]
Schedule of assets held for sale	As at September 30, 2024 2023 Assets held for sale, opening 1,555 - Proceeds from sale of assets held for sale ( 1,025 ) - Impairment charge on reassessment ( 530 ) - Assets held for sale, ending - -
Restructuring Costs	For the three months and nine months ended September 30, 2024, reorganization costs incurred relate to the above mentioned initiatives: For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Termination benefits - 168 - 2,138 Phoenix facility closure - 24 - 96 Rock Hill Facility temporary suspension and closure of operations 604 129 932 129 Other costs - - 12 494 Total reorganization costs 604 321 944 2,857 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 Reorganization expense 944 Reorganization costs paid ( 1,045 ) Reorganization costs in accounts payable and accrued liabilities at September 30, 2024 495

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2024
Receivables [Abstract]
Schedule of accounts, notes, loans and financing receivable	The Company’s aged receivables were as follows : As at September 30, December 31, Current 19,212 12,070 Overdue 1,273 3,818 20,485 15,888 Less: expected credit losses ( 100 ) ( 101 ) 20,385 15,787

OTHER LIABILITIES (Tables)

OTHER LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2024
Other Liabilities Disclosure [Abstract]
Summary of Other Liabilities	As at, September 30, 2024 December 31, 2023 Warranty provisions (1) 867 873 DSU liability 1,724 1,086 Income taxes payable 115 289 Sublease deposits 184 184 Equipment lease liability 87 - Other provisions 50 50 Other liabilities 3,027 2,482 (1) The following table presents a reconciliation of the warranty provision balance: As at, September 30, 2024 December 31, 2023 As at January 1, 873 1,278 Additions to warranty provision 503 1,208 Payments related to warranties ( 509 ) ( 1,613 ) 867 873

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2024
Debt Disclosure [Abstract]
Summary of Long Term Debt Reconciliation	Revolving Leasing Convertible Total Debt Balance on January 1, 2023 - 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 Balance on January 1, 2024 - 484 55,624 56,108 Accretion of issue costs - - 1,398 1,398 Accrued interest - 33 2,053 2,086 Interest payments - ( 33 ) ( 2,498 ) ( 2,531 ) Principal repayments - ( 61 ) ( 21,262 ) ( 21,323 ) Gain on extinguishment - - ( 10,409 ) ( 10,409 ) Exchange differences - ( 6 ) ( 1,410 ) ( 1,416 ) Balance at September 30, 2024 - 417 23,496 23,913 Current portion of long-term debt and accrued interest - 82 295 377 Long-term debt - 335 23,201 23,536

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2024
Share-Based Payment Arrangement [Abstract]
Summary of Stock-Based Compensation Expense	Stock-based compensation expense For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Equity-settled awards 627 594 1,641 2,106 Cash-settled awards 176 475 264 437 803 1,069 1,905 2,543
Summary of RSUs, Share Awards, PSUs, DSUs Activity	The following summarizes RSUs, PRSUs (as defined herein), 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, 2022 1,885,337 343,919 - - 1,165,319 Granted 3,549,500 - 522,883 2,584,161 1,646,420 Vested or settled ( 987,054 ) ( 258,760 ) ( 522,883 ) - ( 220,590 ) Withheld to settle employee tax obligations ( 64,230 ) - - - - Forfeited or expired ( 600,345 ) - - ( 738,553 ) - Outstanding at September 30, 2023 3,783,208 85,159 - 1,845,608 2,591,149 Outstanding at December 31, 2023 3,530,564 64,029 - 1,845,608 3,086,172 Granted 8,456,663 - - - 1,409,962 Vested or settled ( 1,336,802 ) ( 12,574 ) - - ( 741,306 ) Withheld to settle employee tax obligations ( 351,672 ) - - - - Forfeited or expired ( 159,663 ) ( 6,278 ) - - - Outstanding at September 30, 2024 10,139,090 45,177 - 1,845,608 3,754,828
Schedule of Percentage of PRSUs Vest upon Increases of Share Price	% 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	Options The following summarizes options forfeited and expired during the periods: Number of Weighted average options exercise price C$ Outstanding at December 31, 2022 1,480,069 7.03 Forfeited ( 989,066 ) 6.97 Expired ( 263,725 ) 6.46 Outstanding at September 30, 2023 227,278 7.95 Outstanding at December 31, 2023 209,409 7.71 Forfeited ( 2,000 ) 7.84 Expired ( 207,409 ) 7.70 Exercisable at September 30, 2024 - -

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2024
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	A retrospective adjustment is required on the calculation of net income (loss) per share for the three and nine months ended September 30, 2023 to account for the bonus factor that resulted from this event. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Net income (loss) per share – basic Net income (loss) (thousands of U.S. dollars) $ 7,091 $ ( 6,311 ) $ 10,732 $ ( 15,539 ) Weighted average number of shares outstanding (thousands of shares as previously calculated) NA 104,449 NA 101,036 Weighted average number of shares outstanding (thousands of shares restated) 193,020 118,943 189,585 115,055 Net income (loss) per share (U.S. dollars) − basic (as previously calculated, prior to Rights Offering) NA $ ( 0.06 ) NA $ ( 0.15 ) Net income (loss) per share (U.S. dollars) − basic (as on the Consolidated Statement of Operations) $ 0.04 $ ( 0.05 ) $ 0.06 $ ( 0.14 ) Net income (loss) per share − diluted Net income (loss) (thousands of U.S. dollars) $ 7,091 $ ( 6,311 ) $ 10,732 $ ( 15,539 ) Interest on convertible debentures $ 486 NA $ 2,053 NA $ 7,577 $ ( 6,311 ) $ 12,785 $ ( 15,539 ) Weighted average number of shares outstanding (thousands of shares as previously calculated) NA 104,449 NA 101,036 Weighted average number of shares outstanding (thousands of shares restated) 193,020 118,943 189,585 115,055 Dilutive debentures on convertible debt (thousands of shares) (1) 45,861 - 45,861 - Dilutive RSUs and PRSUs (thousands of shares) (2) 117 - 2,043 - Dilutive New DSUs (thousands of shares) (2)(3) 2,274 - 1,812 - Weighted average number of shares outstanding (thousands of shares as previously calculated) NA 118,943 NA 115,055 Weighted average number of shares outstanding (thousands of shares restated) 241,272 118,943 239,301 115,055 Net income (loss) per share (U.S. dollars) − diluted (as previously calculated, prior to Rights Offering) NA $ ( 0.06 ) NA $ ( 0.15 ) Net income (loss) per share (U.S .dollars) − diluted (as on the Interim Condensed Consolidated Statement of Operations) $ 0.03 $ ( 0.05 ) $ 0.05 $ ( 0.14 ) (1) For the three and nine months ended September 30, 2023, the Net loss per share - diluted excludes the effect of 134.4 million shares that would be issued if the principal amount of the Debentures were settled in our common shares at the quarter end price and are excluded as they would be anti-dilutive. For the three and nine months ended September 30, 2024, the Net income per share − diluted includes the effect o f 45.9 million shares related to the Debentures as they would have the potential to dilute basic earnings per share. (2) For the three and nine months ended September 30, 2023, the Net loss per share − diluted excludes the effect of 3.9 million RSUs (including PRSUs), 1.1 million shares relating to equity-settled VPP, 1.2 million New DSUs, 0.2 million options and 2.6 million PSUs as these would be anti-dilutive. (3) For the three and nine months ended September 30, 2024, the Net income per share − diluted excludes the effect of 0.04 million PRSUs, and 1.8 million PSUs, 6.1 million and 8.1 million RSUs as they would be anti-dilutive .

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Sep. 30, 2024
Revenue from Contract with Customer [Abstract]
Disaggregation of revenue by major products and services lines and timing of revenue recognition	In the following table, revenue is disaggregated by performance obligation and timing of revenue recognition. All revenue comes from contracts with customers. See Note 13 for the disaggregation of revenue by geographic region. For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Product 38,510 43,132 109,527 113,323 Transportation 3,788 4,767 11,602 13,169 License fees from Construction Partners 177 196 561 613 Total product revenue 42,475 48,095 121,690 127,105 Installation and other services 900 1,442 3,733 3,893 43,375 49,537 125,423 130,998 For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 At a point in time 42,298 47,899 121,129 126,492 Over time 1,077 1,638 4,294 4,506 43,375 49,537 125,423 130,998
Summary of contract liabilities	Contract Liabilities As at September 30, 2024 December 31, 2023 December 31, 2022 Customer deposits 3,344 5,290 4,458 Deferred revenue 180 - 408 Contract liabilities 3,524 5,290 4,866
Schedule of sales by industry	For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Commercial 27,815 31,272 86,012 82,154 Healthcare 6,975 8,483 14,824 25,111 Government 3,768 4,606 12,335 10,581 Education 3,740 3,538 7,958 8,646 License fees from Construction Partners 177 196 561 613 Total product and transportation revenue 42,475 48,095 121,690 127,105 Installation and other services 900 1,442 3,733 3,893 43,375 49,537 125,423 130,998

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2024
Segment Reporting [Abstract]
Schedule of revenue from external customers	Revenue from external customers For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Canada 7,879 5,665 15,607 14,577 U.S. 35,496 43,872 109,816 116,421 43,375 49,537 125,423 130,998
Schedule of non-current assets	Non-current assets As At September 30, 2024 December 31, 2023 Canada 28,887 30,033 U.S. 26,210 30,759 55,097 60,792
Schedule of Segment Profit and loss reconciliation to Net income (loss) After tax	Segment profit and loss reconciliation to net income (loss) after tax For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 ($ in thousands) ($ in thousands) Revenue 43,375 49,537 125,423 130,998 Gross Profit 16,813 17,065 46,836 40,304 Gross Profit Margin 38.8 % 34.4 % 37.3 % 30.8 % Operating expenses (1) 15,633 23,163 44,847 58,800 Operating income (loss) 1,180 ( 6,098 ) 1,989 ( 18,496 ) Other income/(expenses) and gains/(losses) (2) 5,911 ( 213 ) 8,743 2,957 Net income (loss) after tax 7,091 ( 6,311 ) 10,732 ( 15,539 ) Reconciliation of profit or loss Adjustments and reconciling items - - - - Net income (loss) after tax 7,091 ( 6,311 ) 10,732 ( 15,539 ) (1) Includes Sales and marketing, General and administrative, Operations support, Technology and development, Stock-based compensation, Reorganization costs, Related party expenses, and Impairment charges (2) Includes Tax expenses, non-recurring gains and losses, government subsidies, foreign exchange gains(losses), interest income, and interest expenses

GENERAL INFORMATION (Additional

GENERAL INFORMATION (Additional Information) (Details)	Sep. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Intellectual property ownership percentage	50%

LIQUIDITY (Additional Informati

LIQUIDITY (Additional Information) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Gross profit	$ 16,813	$ 17,065	$ 46,836	$ 40,304

REORGANIZATION AND ASSETS HEL_3

REORGANIZATION AND ASSETS HELD FOR SALE - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended					6 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Restructuring Cost And Reserve [Line Items]
Reorganization costs payable	$ 495							$ 495		$ 596	$ 2,277
Reorganization	604			$ 321				944	$ 2,857	3,009
Restructuring Charges, Statement of Income or Comprehensive Income [Extensible Enumeration]		Cost of Goods and Services Sold			Cost of Goods and Services Sold	Cost of Goods and Services Sold	Cost of Goods and Services Sold
Assets held for sale	0		$ (1,000)	0				(1,025)	0
Impairment charge			500
Payment for reorganization cost								1,045		4,690
Maximum [Member]
Restructuring Cost And Reserve [Line Items]
Reduction of assets held for sale balance			500
Minimum [Member]
Restructuring Cost And Reserve [Line Items]
Reduction of assets held for sale balance			$ 0
Termination Benefits [Member]
Restructuring Cost And Reserve [Line Items]
Reorganization costs payable	100							100		500
Reorganization	0			168				0	2,138
Phoenix Facility closure [Member]
Restructuring Cost And Reserve [Line Items]
Reorganization	0			24				0	96
Rock Hill Facility [Member]
Restructuring Cost And Reserve [Line Items]
Reorganization	400			400				1,300	1,400
Other Cost [Member]
Restructuring Cost And Reserve [Line Items]
Reorganization	$ 0			$ 0				12	$ 494
Further anticipated reorganization costs								$ 400		$ 100

REORGANIZATION AND ASSETS HEL_4

REORGANIZATION AND ASSETS HELD FOR SALE - Assets Held For Sale (Details) - USD ($) $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Restructuring Cost and Reserve [Line Items]
Proceeds from sale of assets held for sale	$ 0	$ (1,000)	$ 0	$ (1,025)	$ 0
Impairment charge on reassessment		(500)
Assets Held For Sale [Member]
Restructuring Cost and Reserve [Line Items]
Assets held for sale, opening		$ 1,555		1,555	0
Proceeds from sale of assets held for sale				(1,025)	0
Impairment charge on reassessment				(530)	0
Assets held for sale, ending	$ 0		$ 0	$ 0	$ 0

REORGANIZATION AND ASSETS HEL_5

REORGANIZATION AND ASSETS HELD FOR SALE - Restructuring Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Restructuring Cost and Reserve [Line Items]
Reorganization costs payable, Beginning Balance			$ 596	$ 2,277	$ 2,277
Restructuring charges	$ 604	$ 321	944	2,857	3,009
Reorganization costs paid			(1,045)		(4,690)
Reorganization costs payable, Ending Balance	495		495		596
Termination Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Reorganization costs payable, Beginning Balance			500
Restructuring charges	0	168	0	2,138
Reorganization costs payable, Ending Balance	100		100		$ 500
Phoenix Facility closure [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	0	24	0	96
Rock Hill Facility Temporary Suspension and Closur[Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	604	129	932	129
Other Cost [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 0	$ 0	$ 12	$ 494

GAIN ON EXTINGUISHMENT OF CON_2

GAIN ON EXTINGUISHMENT OF CONVERTIBLE DEBENTURES (Additional Information) (Details)					3 Months Ended		9 Months Ended
	Aug. 28, 2024 CAD ($)	Aug. 02, 2024 USD ($) Days	Aug. 02, 2024 CAD ($) Days	Feb. 15, 2024 CAD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CAD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 CAD ($)	Aug. 02, 2024 $ / shares	Jun. 30, 2024 USD ($)	Feb. 15, 2024 $ / shares
Extinguishment of Debt [Line Items]
Issuer Bid, date					Mar. 22, 2024		Mar. 22, 2024			Mar. 22, 2024
Issuer Bid for aggregate consideration					$ 5,200,000		$ 5,200,000			$ 7,000,000
Repayments of Debt							100,000	$ 100,000
Unamortized issuance costs												$ 900,000
Gain on extinguishment of convertible debt					7,478,000	$ 0	10,409,000		$ 0
Issuer Bid for aggregate consideration, Total					5,100,000		5,100,000			6,900,000
Convertible Debt [Member]
Extinguishment of Debt [Line Items]
Repayments of Debt							21,300	$ 29,000
January [Member]
Extinguishment of Debt [Line Items]
Debt Instrument, Issued, Principal				$ 6,000,000
Aggregate principal amount					$ 3,500,000		$ 3,500,000			$ 4,700,000
Issuer Bid, percentage					11.66%		11.66%			11.66%
Long-Term Debt, Average Amount Outstanding				6,000,000
Purchase price of debenture, outstanding | $ / shares													$ 1,000
Purchase price of debenture, issued | $ / shares													720
December [Member]
Extinguishment of Debt [Line Items]
Debt Instrument, Issued, Principal				9,000,000
Aggregate principal amount					$ 4,300,000		$ 4,300,000			$ 5,800,000
Issuer Bid, percentage					16.50%		16.50%			16.50%
Long-Term Debt, Average Amount Outstanding				$ 9,000,000
Purchase price of debenture, outstanding | $ / shares													1,000
Purchase price of debenture, issued | $ / shares													$ 600
Twenty Two NW Fund LP [Member]
Extinguishment of Debt [Line Items]
Conversion Date			Aug. 02, 2024
Twenty Two NW Fund LP [Member] | Repurchase Agreement
Extinguishment of Debt [Line Items]
Carrying price of debt repurchased | $ / shares											$ 1,000
Purchase price of debenture, issued | $ / shares											684.58
Twenty Two NW Fund LP [Member] | January [Member]
Extinguishment of Debt [Line Items]
Convertible debentures, principal amount			$ 18,900,000
Twenty Two NW Fund LP [Member] | August 2, 2024 | Repurchase Agreement
Extinguishment of Debt [Line Items]
Long-Term Debt, Average Amount Outstanding			15,587,000
Carrying price of debt repurchased | $ / shares											1,000
Purchase price of debenture, issued | $ / shares											$ 665.64
Cash payment for all accrued and unpaid interest			$ 22,104,591.45
Discount rate of debenture		4%	4%
No of trading days | Days		20	20
Debt Instrument Repurchase Amount			$ 16,642,000
January Debentures [Member]
Extinguishment of Debt [Line Items]
Convertible debentures, principal amount		$ 14,000,000	18,900,000
January Debentures [Member] | Twenty Two NW Fund LP [Member] | Repurchase Agreement
Extinguishment of Debt [Line Items]
Convertible debentures, principal amount			18,915,000
December Debentures [Member]
Extinguishment of Debt [Line Items]
Convertible debentures, principal amount		10,100	13,600
Cash payment for all accrued and unpaid interest		$ 16,200,000	22,100,000
December Debentures [Member] | Twenty Two NW Fund LP [Member] | August 2, 2024 | Repurchase Agreement
Extinguishment of Debt [Line Items]
Convertible debentures, principal amount			$ 13,638,000
NCIB [Member]
Extinguishment of Debt [Line Items]
Unamortized issuance costs										$ 1,200,000
Long-Term Debt, Average Amount Outstanding							$ 100,000
Convertible debentures, principal amount					$ 43,100,000		$ 31,700,000
Terminate date	Aug. 27, 2025
NCIB [Member] | January Debentures [Member]
Extinguishment of Debt [Line Items]
Convertible debentures, principal amount	$ 1,664,200
NCIB [Member] | December Debentures [Member]
Extinguishment of Debt [Line Items]
Convertible debentures, principal amount	$ 1,558,700

GAIN ON SALE OF SOFTWARE AND _2

GAIN ON SALE OF SOFTWARE AND PATENTS (Additional Information) (Details) $ in Thousands, $ in Millions		3 Months Ended		9 Months Ended
	May 09, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 CAD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Sale Leaseback Transaction [Line Items]
Proceeds on sale of software and patents		$ 0	$ 0	$ 0		$ 9,964
Gain (Loss) on Disposition of Intangible Assets		0	$ 0	0		$ 6,145
Repayments of Debt				100	$ 0.1
Restricted cash		$ 241		$ 241			$ 355
Co-Ownership Agreement [Member] | Non Consolidated Investees Other [Member]
Sale Leaseback Transaction [Line Items]
Proceeds from Partnership Contribution	$ 10,000
Equity Method Investment, Ownership Percentage	50%	50%		50%
Proceeds on sale of software and patents				$ 10,000
Gain (Loss) on Disposition of Intangible Assets				6,100
Proceeds as Prepayment Revenue		$ 1,800		1,800
Repayments of Debt				1,600
Restricted cash		$ 400		400
Co-Ownership Agreement [Member] | Non Consolidated Investees Other [Member] | Early Two Thousand Twenty Four [Member]
Sale Leaseback Transaction [Line Items]
Proceeds from Partnership Contribution	$ 1,000
Co-Ownership Agreement [Member] | Non Consolidated Investees Other [Member] | Computer Software, Intangible Asset [Member]
Sale Leaseback Transaction [Line Items]
Proceeds on sale of software and patents				2,900
Co-Ownership Agreement [Member] | Non Consolidated Investees Other [Member] | Patents [Member]
Sale Leaseback Transaction [Line Items]
Proceeds on sale of software and patents				$ 900

TRADE AND OTHER RECEIVABLES (Ad

TRADE AND OTHER RECEIVABLES (Additional Information) (Detail) - USD ($) $ in Millions		3 Months Ended		9 Months Ended
	Feb. 04, 2024	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Percent of trade accounts receivable insured		91%		91%
Provision for credit losses		$ 0.1		$ 0.1
Litigation Funding Agreement (Member) | Maximum [Member]
litigation costs	$ 4
Accounts Receivable [Member] | Customer Concentration Risk [Member] | Significant Customer [Member]
Percentage of Total Account Receivable		9%		9%
Sales Revenue [Member] | Customer Concentration Risk [Member] | Significant Customer [Member]
Percentage of Total Account Receivable			50%		50%

TRADE AND OTHER RECEIVABLES - S

TRADE AND OTHER RECEIVABLES - Schedule of accounts, notes, loans and financing receivable (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Receivables [Abstract]
Current	$ 19,212	$ 12,070
Overdue	1,273	3,818
Total accounts receivable	20,485	15,888
Less: expected credit losses	(100)	(101)
Net accounts receivable	$ 20,385	$ 15,787

OTHER LIABILITIES - Summary of

OTHER LIABILITIES - Summary of Other Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2022
Other Liabilities, Current [Abstract]
Warranty provisions	$ 867	[1]	$ 873	[1]	$ 1,278
DSU liability	1,724		1,086
Income taxes payable	115		289
Sublease deposits	184		184
Equipment lease liability	87		0
Other provisions	50		50
Other liabilities	$ 3,027		$ 2,482
[1] The following table presents a reconciliation of the warranty provision balance:

OTHER LIABILITIES - Reconciliat

OTHER LIABILITIES - Reconciliation of Warranty and Other Provisions Balance (Detail) - USD ($) $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2024		Dec. 31, 2023
Other Liabilities, Current [Abstract]
Balance		$ 873	[1]	$ 1,278
Additions to warranty provision		503		1,208
Payments related to warranties		(509)		(1,613)
Balance	[1]	$ 867		$ 873
[1] The following table presents a reconciliation of the warranty provision balance:

LONG-TERM DEBT - Summary of Lon

LONG-TERM DEBT - Summary of Long Term Debt Reconciliation (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Debt Instrument [Line Items]
Long term debt, Balance Beginning			$ 56,108	$ 65,435	$ 65,435
Accretion of issue costs			1,398		698
Accrued interest	$ 2,086		2,086		3,937
Interest payments			(2,531)		(3,977)
Repayment of long-term debt	(16,230)	$ (551)	(21,323)	(3,386)	(11,579)
Gain on extinguishment of convertible debt	(7,478)	$ 0	(10,409)	0
Exchange differences			(1,416)		1,594
Long term debt, Balance Ending	23,913		23,913		56,108
Current portion of long-term debt and accrued interest	377		377		841
Long-term debt	23,536		23,536		55,267
Leasing Facilities [Member]
Debt Instrument [Line Items]
Long term debt, Balance Beginning			484	11,812	11,812
Accretion of issue costs			0		0
Accrued interest	33		33		526
Interest payments			(33)		(526)
Repayment of long-term debt			(61)		(11,579)
Gain on extinguishment of convertible debt			0
Exchange differences			(6)		251
Long term debt, Balance Ending	417		417		484
Current portion of long-term debt and accrued interest	82		82		79
Long-term debt	335		335		405
Convertible Debentures [Member]
Debt Instrument [Line Items]
Long term debt, Balance Beginning			55,624	$ 53,623	53,623
Accretion of issue costs			1,398		698
Accrued interest	2,053		2,053		3,411
Interest payments			(2,498)		(3,451)
Repayment of long-term debt			(21,262)		0
Gain on extinguishment of convertible debt			(10,409)
Exchange differences			(1,410)		1,343
Long term debt, Balance Ending	23,496		23,496		55,624
Current portion of long-term debt and accrued interest	295		295		762
Long-term debt	$ 23,201		$ 23,201		$ 54,862

LONG-TERM DEBT - (Additional In

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

9 Months Ended

Aug. 02, 2024 CAD ($)

Feb. 09, 2024 CAD ($)

Nov. 15, 2021 USD ($)

Nov. 15, 2021 CAD ($)

Jan. 29, 2021 USD ($)

Jan. 29, 2021 CAD ($)

Jan. 25, 2021 USD ($) shares

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

Sep. 30, 2024 USD ($) Days shares

Sep. 30, 2024 CAD ($) shares

Sep. 30, 2024 CAD ($) Days $ / shares

Aug. 02, 2024 USD ($)

Aug. 02, 2024 CAD ($)

Mar. 22, 2024 USD ($)

Mar. 22, 2024 CAD ($)

Dec. 31, 2023 USD ($)

Dec. 31, 2023 CAD ($)

Feb. 09, 2023 Days

Feb. 12, 2021 CAD ($)

Debt Instrument [Line Items]

Revolving credit facility, basis spread on variable rate

4.25%

4.25%

Settlement of related party debt

$ 7,800

Restricted cash

$ 241

$ 355

Convertible debentures, conversion price | $ / shares

$ 4.03

Convertible debentures, common shares issued | shares

248.139

248.139

274.7253

274.7253

January [Member]

Debt Instrument [Line Items]

Paid interest payable

$ 30

$ 40,000

Repurchased for cancellation of the principal balance

3,500

4,700,000

December [Member]

Debt Instrument [Line Items]

Paid interest payable

$ 60

$ 80,000

Repurchased for cancellation of the principal balance

$ 4,300

$ 5,800,000

Convertible Debentures [Member]

Debt Instrument [Line Items]

Issuance of convertible debentures

$ 27,400

$ 35,000,000

$ 4,100

$ 5,250,000

$ 27,500

$ 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

$ 3.64

Convertible debentures, principal amount

$ 1,000,000

$ 1,000,000

Convertible debentures, transaction cost

$ 2,300,000

$ 2,700,000

Twenty Two NW Fund LP [Member] | January [Member]

Debt Instrument [Line Items]

Convertible debentures, principal amount

$ 18,900,000

Principal amount outstanding

12,200

$ 16,600,000

Twenty Two NW Fund LP [Member] | December [Member]

Debt Instrument [Line Items]

Repurchased for cancellation of the principal balance

100

100,000

$ 10,100

$ 13,600,000

Principal amount outstanding

11,500

15,500,000

Canadian Dollar Advances [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

5,000,000

US Dollar Advances [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

14,000

RBC Facility [Member]

Debt Instrument [Line Items]

Line of credit available borrowing capacity

10,700

14,400,000

10,300

$ 13,600,000

Restricted cash

$ 100

$ 400

Number of consecutive business days | Days

3

RBC Facility [Member] | Prime Rate [Member]

Debt Instrument [Line Items]

Debt instrument, description of variable rate basis

Interest is calculated 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.

Interest was 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 (“Term 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 was not above 1.25 for three consecutive months, a cash balance equivalent to one-year’s worth of Leasing Facilities payments was required to be maintained. Effective October 2023, inventory was scoped out of the Borrowing Base.

Interest was 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 (“Term 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 was not above 1.25 for three consecutive months, a cash balance equivalent to one-year’s worth of Leasing Facilities payments was required to be maintained. Effective October 2023, inventory was scoped out of the Borrowing Base.

RBC Facility [Member] | LIBOR [Member]

Debt Instrument [Line Items]

Line of credit available borrowing capacity

$ 15,000,000

15,000,000

Revolving Credit Facility [Member]

Debt Instrument [Line Items]

Revolving credit facility, maximum borrowing capacity

$ 25,000,000

Revolving credit facility, maximum borrowing capacity, description

Under the RBC Facility, the Company was 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 was 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, basis spread on variable rate

155%

155%

Debt instrument covenant terms

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

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

Revolving credit facility, aggregate excess availability

$ 5,000,000

Number of consecutive business days | Days

5

5

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

Debt Instrument [Line Items]

Leasing facility drawn,

$ 3,300

$ 4,400,000

Repayments of Lines of Credit

2,900

$ 3,900,000

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

Debt Instrument [Line Items]

Leasing facility drawn,

$ 13,300

Revolving Credit Facility [Member] | Maximum [Member]

Debt Instrument [Line Items]

Revolving credit facility, aggregate excess availability

$ 6,250

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

Debt Instrument [Line Items]

Revolving credit facility, basis spread on variable rate

30%

30%

STOCK-BASED COMPENSATION - (Add

STOCK-BASED COMPENSATION - (Additional Information) (Detail) $ / shares in Units, $ in Millions	3 Months Ended					9 Months Ended		12 Months Ended
	Sep. 30, 2024 $ / shares shares	Sep. 30, 2023 $ / shares shares	Jun. 30, 2023 $ / shares shares	Jun. 30, 2023 $ / shares shares	Mar. 31, 2023 shares	Sep. 30, 2024 $ / shares shares	Sep. 30, 2023 $ / shares shares	Mar. 01, 2024	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 $ / shares	Sep. 30, 2024 USD ($) $ / shares shares	May 31, 2024 shares	Dec. 31, 2023 USD ($) shares	May 31, 2023 shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Common stock reserved for future issuance												27,350,000		12,350,000
Vesting term			Dec. 31, 2026	Dec. 31, 2026
Restricted Stock Units Time Based [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award requisite service period						3 years
Weighted average fair value of the RSUs granted | $ / shares	$ 0.67	$ 0.46				$ 0.67	$ 0.46
Granted						8,456,663	3,549,500
Number of PSUs outstanding		3,783,208					3,783,208		1,885,337		10,139,090		3,530,564
Performance-Based Restricted Share Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, award requisite service period						3 years
Securities excluded from calculation of net income (loss) per share	40,000					40,000
Performance-Based Restricted Share Units [Member] | 2022 PRSUs [ Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting								0%
Performance-Based Restricted Share Units [Member] | 2021 PRSUs [ Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting								66.70%
Performance-Based Restricted Share Units [Member] | Monte Carlo Valuation Method [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share based compensation other than option grant date fair value | $ / shares									$ 1.87	$ 3.27
Performance-Based Restricted Share Units [Member] | Shares Issuable on Debetutres Principal Amount Settled in Common Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share		3,900,000					3,900,000
Share Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted							522,883
Share based compensation other than option grant date fair value | (per share)			$ 0.49	$ 0.34
Share Awards were issued to employees					36,254
Deferred Share Units ("DSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted						1,409,962	1,646,420
Number of PSUs outstanding		2,591,149					2,591,149		1,165,319		3,754,828		3,086,172
Deferred Compensation Liability, Current and Noncurrent | $											$ 0.5		$ 0.5
Securities excluded from calculation of net income (loss) per share		1,200,000					1,200,000
Deferred Share Units ("DSUs") [Member] | Granted Under The 2023 And 2024 LTIP
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Deferred Compensation Liability, Current and Noncurrent | $											$ 1.2		$ 0.6
Deferred Share Units ("DSUs") [Member] | Granted Under The 2023 LTIP
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average fair value of the RSUs granted | (per share)	$ 0.46					$ 0.46					$ 0.34
Deferred Share Units ("DSUs") [Member] | Granted Under The 2024 LTIP
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted average fair value of the RSUs granted | (per share)	$ 0.64					$ 0.64					$ 0.47
Deferred Share Units ("DSUs") [Member] | Shares Issuable on Debetutres Principal Amount Settled in Common Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share	2,300,000	1,200,000				1,800,000	1,200,000
Performance Share Units ("PSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted							2,584,161
Number of options, Forfeited	1,845,608	738,553
Number of PSUs outstanding		1,845,608					1,845,608				1,845,608		1,845,608
Securities excluded from calculation of net income (loss) per share	1,800,000	2,600,000				1,800,000	2,600,000
Performance Share Units ("PSUs") [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting			190%	190%
Options, Grants in Period			4,909,907	4,909,907
Performance period date			Dec. 31, 2026	Dec. 31, 2026
Performance Share Units ("PSUs") [Member] | Median [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting			160%	160%
Performance Share Units ("PSUs") [Member] | Minimum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting			100%	100%
Options, Grants in Period			2,584,161	2,584,161
Performance period date			Jan. 01, 2023	Jan. 01, 2023
Performance Share Units ("PSUs") [Member] | Shares Issuable on Debetutres Principal Amount Settled in Common Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share		2,600,000					2,600,000
Restricted Share Units ("RSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted	975,000
Number of PSUs outstanding		85,159					85,159		343,919		45,177		64,029
Securities excluded from calculation of net income (loss) per share	6,100,000	3,900,000				8,100,000	3,900,000
additional shares issued	5,000,000
weighted average fair value | $ / shares	$ 0.75
Restricted Share Units ("RSUs") [Member] | Shares Issuable on Debetutres Principal Amount Settled in Common Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share	100,000					2,000,000
Convertible Debt Securities [Member] | Shares Issuable on Debetutres Principal Amount Settled in Common Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share		134,400,000					134,400,000
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	45,900,000	134,400,000				45,900,000	134,400,000
Equity Settled Awards [Member] | Shares Issuable on Debetutres Principal Amount Settled in Common Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share	45,900,000	1,100,000					1,100,000
Option [Member] | Shares Issuable on Debetutres Principal Amount Settled in Common Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Securities excluded from calculation of net income (loss) per share		200,000					200,000

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation	$ 803	$ 1,069	$ 1,905	$ 2,543
Equity-settled Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation	627	594	1,641	2,106
Cash-settled Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock-based compensation	$ 176	$ 475	$ 264	$ 437

STOCK-BASED COMPENSATION - Su_2

STOCK-BASED COMPENSATION - Summary of RSUs, Share Awards, PSUs, DSUs Activity (Detail) - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024	Sep. 30, 2023
Restricted Stock Units Time Based [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning		3,530,564	1,885,337
Granted		8,456,663	3,549,500
Vested or settled		(1,336,802)	(987,054)
Withheld to settle employee tax obligations		(351,672)	(64,230)
Forfeited or expired		(159,663)	(600,345)
Number of units, Outstanding at the end	10,139,090	10,139,090	3,783,208
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		64,029	343,919
Granted	975,000
Vested or settled		(12,574)	(258,760)
Forfeited or expired		(6,278)
Number of units, Outstanding at the end	45,177	45,177	85,159
Share Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted			522,883
Vested or settled			(522,883)
Performance Share Units ("PSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning		1,845,608
Granted			2,584,161
Forfeited or expired			(738,553)
Number of units, Outstanding at the end	1,845,608	1,845,608	1,845,608
Deferred Share Units ("DSUs") [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of units, Outstanding at the beginning		3,086,172	1,165,319
Granted		1,409,962	1,646,420
Vested or settled		(741,306)	(220,590)
Number of units, Outstanding at the end	3,754,828	3,754,828	2,591,149

STOCK-BASED COMPENSATION - Sche

STOCK-BASED COMPENSATION - Schedule of Percentage of PRSUs Vest upon Increases of Share Price (Detail) - 2021 and 2022 PRSUs [Member] - PRSUs [Member]	9 Months Ended
	Sep. 30, 2024 $ / shares
Share-based Payment Arrangement, Tranche One [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting	33.30%
Weighted average fair value of the RSUs granted	$ 3
Share-based Payment Arrangement, Tranche Two [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
% of PRSUs vesting	66.70%
Weighted average fair value of the RSUs granted	$ 4
Share-based Payment Arrangement, Tranche Three [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 [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 - $ / shares	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options, Outstanding at the beginning	209,409	1,480,069
Number of options, Forfeited	(2,000)	(989,066)
Number of options, Expired	(207,409)	(263,725)
Number of options, Outstanding at the end	0	227,278
Weighted average exercise price, Outstanding at the beginning	$ 7.71	$ 7.03
Weighted average exercise price, Forfeited	7.84	6.97
Weighted average exercise price, Expired	7.7	6.46
Weighted average exercise price, Outstanding at the end	$ 0	$ 7.95

EARNINGS PER SHARE (Additional

EARNINGS PER SHARE (Additional Information) (Details) - $ / shares	Sep. 30, 2024	Jan. 09, 2024	Dec. 31, 2023	Dec. 12, 2023
Earnings Per Share [Abstract]
Purchase Of Common Shares				85,714,285
Common shares, issued	193,392,884	85,714,285	105,377,667
Subscription Price				$ 0.35

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended						9 Months Ended
		Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share, Basic [Abstract]
Net income (loss) per share - basic		$ 0.04			$ (0.05)			$ 0.06	$ (0.14)
Income (loss)		$ 7,091	$ 596	$ 3,045	$ (6,311)	$ 2,206	$ (11,434)	$ 10,732	$ (15,539)
Weighted average number of shares outstanding (thousands of shares)		193,020			118,943			189,585	115,055
Earnings Per Share, Diluted [Abstract]
Interest on Convertible debentures		$ 486						$ 2,053
Net Income (Loss)		$ 7,091	$ 596	$ 3,045	$ (6,311)	$ 2,206	$ (11,434)	$ 10,732	$ (15,539)
Weighted Average Number of Shares Outstanding, Diluted		241,272			118,943			239,301	115,055
Net loss per share - diluted		$ 0.03			$ (0.05)			$ 0.05	$ (0.14)
Dilutive debentures on convertible debt	[1]	45,861			0			45,861
Dilutive RSUs and PRSU	[2]	117			0			2,043
Dilutive New DSUs (thousands of shares)	[2],[3]	2,274			0			1,812
NetIncome(Loss)IncludingInterest		$ 7,577			$ (6,311)			$ 12,785	$ (15,539)
Consolidated Statement of Comprehensive Income [Member]
Earnings Per Share, Basic [Abstract]
Net income (loss) per share - basic		$ 0.04			$ (0.05)			$ 0.06	$ (0.14)
Earnings Per Share, Diluted [Abstract]
Net loss per share - diluted		$ 0.03			$ (0.05)			$ 0.05	$ (0.14)
Shares restated [Member]
Earnings Per Share, Basic [Abstract]
Weighted average number of shares outstanding (thousands of shares)		193,020			118,943			189,585	115,055
Earnings Per Share, Diluted [Abstract]
Weighted Average Number of Shares Outstanding, Diluted					118,943				115,055
Previously Reported [Member]
Earnings Per Share, Basic [Abstract]
Net income (loss) per share - basic					$ (0.06)				$ (0.15)
Weighted average number of shares outstanding (thousands of shares)					104,449				101,036
Earnings Per Share, Diluted [Abstract]
Net loss per share - diluted					$ (0.06)				$ (0.15)
[1] For the three and nine months ended September 30, 2023, the Net loss per share - diluted excludes the effect of 134.4 million shares that would be issued if the principal amount of the Debentures were settled in our common shares at the quarter end price and are excluded as they would be anti-dilutive. For the three and nine months ended September 30, 2024, the Net income per share − diluted includes the effect o f 45.9 million shares related to the Debentures as they would have the potential to dilute basic earnings per share. For the three and nine months ended September 30, 2023, the Net loss per share − diluted excludes the effect of 3.9 million RSUs (including PRSUs), 1.1 million shares relating to equity-settled VPP, 1.2 million New DSUs, 0.2 million options and 2.6 million PSUs as these would be anti-dilutive. For the three and nine months ended September 30, 2024, the Net income per share − diluted excludes the effect of 0.04 million PRSUs, and 1.8 million PSUs, 6.1 million and 8.1 million RSUs as they would be anti-dilutive .

EARNINGS PER SHARE - Schedule_2

EARNINGS PER SHARE - Schedule of Earnings Per Share (Parenthetical) (Details) - $ / shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Earnings Per Share, Basic [Abstract]
Net loss per share - diluted	$ 0.03	$ (0.05)	$ 0.05	$ (0.14)
Restricted Share Units ("RSUs") [Member]
Earnings Per Share, Basic [Abstract]
Securities excluded from calculation of net income (loss) per share	6,100	3,900	8,100	3,900
PRSUs [Member]
Earnings Per Share, Basic [Abstract]
Securities excluded from calculation of net income (loss) per share	40		40
Deferred Share Units ("DSUs") [Member]
Earnings Per Share, Basic [Abstract]
Securities excluded from calculation of net income (loss) per share		1,200		1,200
Performance Share Units ("PSUs") [Member]
Earnings Per Share, Basic [Abstract]
Securities excluded from calculation of net income (loss) per share	1,800	2,600	1,800	2,600
Equity-settled Awards [Member]
Earnings Per Share, Basic [Abstract]
Securities excluded from calculation of net income (loss) per share	45,900	134,400	45,900	134,400
Equity-settled VPP [Member]
Earnings Per Share, Basic [Abstract]
Securities excluded from calculation of net income (loss) per share		1,100		1,100

REVENUE - Disaggregation of Rev

REVENUE - Disaggregation of Revenue by Major Products and Services Lines (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation Of Revenue [Line Items]
Revenue	$ 43,375	$ 49,537	$ 125,423	$ 130,998
Product [Member]
Disaggregation Of Revenue [Line Items]
Revenue	38,510	43,132	109,527	113,323
Transportation [Member]
Disaggregation Of Revenue [Line Items]
Revenue	3,788	4,767	11,602	13,169
License fees from Distribution Partners [Member]
Disaggregation Of Revenue [Line Items]
Revenue	177	196	561	613
Total product revenue [Member]
Disaggregation Of Revenue [Line Items]
Revenue	42,475	48,095	121,690	127,105
Installation and other services [Member]
Disaggregation Of Revenue [Line Items]
Revenue	$ 900	$ 1,442	$ 3,733	$ 3,893

REVENUE - Disaggregation of R_2

REVENUE - Disaggregation of Revenue by Timing of Revenue Recognition (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation Of Revenue [Line Items]
Revenues	$ 43,375	$ 49,537	$ 125,423	$ 130,998
At a point in time [Member]
Disaggregation Of Revenue [Line Items]
Revenues	42,298	47,899	121,129	126,492
Over time [Member]
Disaggregation Of Revenue [Line Items]
Revenues	$ 1,077	$ 1,638	$ 4,294	$ 4,506

REVENUE - Summary of Contract L

REVENUE - Summary of Contract Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Customer deposits	$ 3,344	$ 5,290	$ 4,458
Deferred revenue	180	0	408
Contract liabilities	$ 3,524	$ 5,290	$ 4,866

REVENUE - (Additional Informati

REVENUE - (Additional Information) (Detail) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Contract liabilities	$ 5.3	$ 4.8

REVENUE - Schedule of Sales by

REVENUE - Schedule of Sales by Industry (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Disaggregation Of Revenue [Line Items]
Revenue	$ 43,375	$ 49,537	$ 125,423	$ 130,998
Commercial [Member]
Disaggregation Of Revenue [Line Items]
Revenue	27,815	31,272	86,012	82,154
Healthcare [Member]
Disaggregation Of Revenue [Line Items]
Revenue	6,975	8,483	14,824	25,111
Government [Member]
Disaggregation Of Revenue [Line Items]
Revenue	3,768	4,606	12,335	10,581
Education [Member]
Disaggregation Of Revenue [Line Items]
Revenue	3,740	3,538	7,958	8,646
License Fees from Distribution Partners [Member]
Disaggregation Of Revenue [Line Items]
Revenue	177	196	561	613
Total product and transportation revenue [Member]
Disaggregation Of Revenue [Line Items]
Revenue	42,475	48,095	121,690	127,105
Installation and other services [Member]
Disaggregation Of Revenue [Line Items]
Revenue	$ 900	$ 1,442	$ 3,733	$ 3,893

SEGMENT REPORTING - (Additional

SEGMENT REPORTING - (Additional Information) (Detail)	9 Months Ended
	Sep. 30, 2024 Country Segment
Segment Reporting [Abstract]
Number of operating segments | Segment	1
Number of principal geographic locations | Country	2

SEGMENT REPORTING - Schedule of

SEGMENT REPORTING - Schedule of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 43,375	$ 49,537	$ 125,423	$ 130,998
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	7,879	5,665	15,607	14,577
U.S. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 35,496	$ 43,872	$ 109,816	$ 116,421

SEGMENT REPORTING - Schedule _2

SEGMENT REPORTING - Schedule of Non-current Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	$ 55,097	$ 60,792
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	28,887	30,033
U.S. [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Non-current assets	$ 26,210	$ 30,759

SEGMENT REPORTING - Segment Pro

SEGMENT REPORTING - Segment Profit and loss reconciliation to Net income (loss) After tax (Details) - USD ($) $ in Thousands		3 Months Ended						9 Months Ended
		Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		$ 43,375			$ 49,537			$ 125,423	$ 130,998
Gross Profit		16,813			17,065			46,836	40,304
Operating expenses	[1]	15,633			23,163			44,847	58,800
Operating income (loss)		1,180			(6,098)			1,989	(18,496)
Net income (loss) before tax		7,114			(6,311)			11,103	(15,539)
Net income (loss) after tax		7,091	$ 596	$ 3,045	(6,311)	$ 2,206	$ (11,434)	10,732	(15,539)
Operating Segment Member
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue		43,375			49,537			125,423	130,998
Gross Profit		$ 16,813			$ 17,065			$ 46,836	$ 40,304
Gross Profit Margin		38.80%			34.40%			37.30%	30.80%
Operating income (loss)		$ 1,180			$ (6,098)			$ 1,989	$ (18,496)
Other income/(expenses) and gains/(losses)	[2]	5,911			(213)			8,743	2,957
Net income (loss) before tax		7,091			(6,311)			10,732	(15,539)
Adjustments and reconciling items		0			0			0	0
Net income (loss) after tax		$ 7,091			$ (6,311)			$ 10,732	$ (15,539)
[1] Includes Sales and marketing, General and administrative, Operations support, Technology and development, Stock-based compensation, Reorganization costs, Related party expenses, and Impairment charges Includes Tax expenses, non-recurring gains and losses, government subsidies, foreign exchange gains(losses), interest income, and interest expenses

INCOME TAXES - (Additional Info

INCOME TAXES - (Additional Information) (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Schedule Of Income Tax [Line Items]
Valuation allowance against Deferred Tax Assets	$ 31.8	$ 34.5

RIGHTS OFFERING (Additional Inf

RIGHTS OFFERING (Additional Information) (Details) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Millions	Jan. 09, 2024 CAD ($) $ / shares shares	Jan. 09, 2024 USD ($) shares	Nov. 21, 2023 CAD ($)	Nov. 21, 2023 USD ($)	Sep. 30, 2024 shares	Jan. 09, 2024 $ / shares shares	Dec. 31, 2023 shares
Class of Stock [Line Items]
Aggregate Gross Proceeds	$ 30	$ 22,400	$ 30	$ 22,400
Additional Subscription Privilege | $			$ 15
Purchasers for their reasonable expenses | $				$ 30
Common shares, shares issued	85,714,285				193,392,884	85,714,285	105,377,667
Common shares at a price | (per share)	$ 0.35					$ 0.26
Aggregate net proceeds | $		21,300
Costs associated with the Rights Offering | $		$ 1,100
Eligible holders to subscribe common shares	0.81790023	0.81790023
Rights were required to purchase one common share	1.22264301	1.22264301
Basic Subscription Privilege
Class of Stock [Line Items]
Common shares, shares issued					67,379,471
Additional Subscription Privilege
Class of Stock [Line Items]
Common shares, shares issued					18,334,814

COMMITMENTS - (Additional Infor

COMMITMENTS - (Additional Information) (Detail) - USD ($) $ in Millions	Sep. 30, 2024	Dec. 31, 2023
Long Term Purchase Commitment [Line Items]
Undiscounted operating lease liabilities	$ 42.4	$ 45.1
Inventory And Property Plant And Equipment [Member]
Long Term Purchase Commitment [Line Items]
Purchase obligation, outstanding	$ 3.1	$ 2.8

RELATED PARTY TRANSACTION (Addi

RELATED PARTY TRANSACTION (Additional Information) (Details)				3 Months Ended		9 Months Ended
	Aug. 02, 2024 USD ($) shares	Aug. 02, 2024 CAD ($) shares	Mar. 15, 2023 $ / shares shares	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($) shares	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($) shares	Mar. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Apr. 26, 2022 USD ($)
Related Party Transaction [Line Items]
Debentures				$ 23,913,000		$ 23,913,000		$ 56,108,000		$ 65,435,000
Interest on Convertible debentures				486,000		2,053,000
Interest Earned Debentures				$ 300,000	$ 400,000	$ 1,000,000	$ 400,000
Percentage of Issued And Outstanding Share	29.80%	29.80%
Share outstanding | shares				193,392,884		193,392,884		105,377,667
Trade and other receivables				$ 2,609,000	$ 5,130,000	$ 4,598,000	$ 6,639,000
Support Agreement [Member]
Related Party Transaction [Line Items]
Acquire additional common shares | shares	4,067,235	4,067,235
Percentage of Issued And Outstanding Share	2%	2%
Share outstanding | shares	57,447,988	57,447,988
Debt Settlement Agreement
Related Party Transaction [Line Items]
Debt Repayment by related party common shares | shares			3,899,745
Deemed Price | $ / shares			$ 0.4
January Debentures [Member]
Related Party Transaction [Line Items]
Convertible debentures, principal amount	$ 14,000,000	$ 18,900,000
December Debentures [Member]
Related Party Transaction [Line Items]
Convertible debentures, principal amount	10,100	13,600
Payments for Repurchase of Convertible Preferred Stock	$ 16,200,000	22,100,000
Twenty Two NW Fund LP [Member]
Related Party Transaction [Line Items]
Other Liabilities				$ 300,000		$ 300,000
Twenty Two NW Fund LP [Member] | January [Member]
Related Party Transaction [Line Items]
Convertible debentures, principal amount		$ 18,900,000
Twenty Two NW Fund LP [Member] | Debt Settlement Agreement
Related Party Transaction [Line Items]
Debt											$ 1,600,000
Percentage of issued and outstanding common shares			19.50%
Liability and expense									$ 2,100,000

SUBSEQUENT EVENTS (Additional I

SUBSEQUENT EVENTS (Additional Information) (Details)	Aug. 02, 2024 CAD ($) shares	Aug. 02, 2024 USD ($) shares	Sep. 30, 2024 USD ($) shares	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)
Subsequent Event [Line Items]
Long-Term Debt, Average Amount Outstanding | $			$ 23,913,000	$ 56,108,000	$ 65,435,000
Percentage of Issued And Outstanding Share	29.80%	29.80%
Share outstanding			193,392,884	105,377,667
January Debentures [Member]
Subsequent Event [Line Items]
Convertible debentures, principal amount	$ 18,900,000	$ 14,000,000
December Debentures [Member]
Subsequent Event [Line Items]
Convertible debentures, principal amount	$ 13,600	$ 10,100
Support Agreement [Member]
Subsequent Event [Line Items]
Acquire additional common shares	4,067,235	4,067,235
Percentage of Issued And Outstanding Share	2%	2%
Share outstanding	57,447,988	57,447,988