Westport Fuel Systems (WPRT) 40-F 13 Mar 23 2022 FY Annual report (Canada) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2022 shares
Entity Addresses [Line Items]
Entity Registrant Name	WESTPORT FUEL SYSTEMS INC.
Entity Central Index Key	0001370416
Amendment Flag	false
Entity Emerging Growth Company	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2022
Entity File Number	001-34152
Entity Incorporation, State or Country Code	A0
Entity Address, Address Line One	1750 West 75th Avenue
Entity Address, Address Line Two	Suite 101
Entity Address, City or Town	Vancouver
Entity Address, State or Province	BC
Entity Address, Country	CA
Entity Address, Postal Zip Code	V6P 6G2
City Area Code	604
Local Phone Number	718-2000
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Common Stock, Shares Outstanding	171,303,165
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Us Agent Contact
Entity Addresses [Line Items]
Entity Address, Address Line One	111 Eighth Avenue
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10011
City Area Code	212
Local Phone Number	590-9070
Contact Personnel Name	David M. Johnson

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	Vancouver, BC, Canada
Auditor Firm ID	85

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents (including restricted cash, note 3(c))	$ 86,184	$ 124,892
Accounts receivable (note 5)	101,640	101,508
Inventories (note 6)	81,635	83,128
Prepaid expenses	7,760	6,997
Assets held for sale (note 7)	0	22,039
Total current assets	277,219	338,564
Long-term investments (note 8)	4,629	3,824
Property, plant and equipment (note 9)	62,641	64,420
Operating lease right-of-use assets (note 13)	23,727	28,830
Intangible assets (note 10)	7,817	9,286
Deferred income tax assets (note 19(b))	10,430	11,653
Goodwill (note 11)	2,958	3,121
Other long-term assets (notes 7 and 17)	18,030	11,615
Total assets	407,451	471,313
Current liabilities:
Accounts payable and accrued liabilities (note 12)	98,863	99,238
Current portion of operating lease liabilities (note 13)	3,379	4,190
Short-term debt (note 14)	9,102	13,652
Current portion of long-term debt (note 15)	11,698	10,590
Current portion of long-term royalty payable (note 16)	1,162	5,200
Current portion of warranty liability (note 17)	11,315	13,577
Total current liabilities	135,519	146,447
Long-term operating lease liabilities (note 13)	20,080	24,362
Long-term debt (note 15)	32,164	45,125
Long-term royalty payable (note 16)	4,376	4,747
Warranty liability (note 17)	2,984	5,214
Deferred income tax liabilities (note 19(b))	3,282	3,392
Other long-term liabilities	5,080	5,607
Total liabilities	203,485	234,894
Share capital (note 18):
Unlimited common shares, no par value: 151,722,963 (2019 - 144,069,972) common shares issued and outstanding	1,243,272	1,242,006
Other equity instruments	9,212	8,412
Additional paid-in-capital	11,516	11,516
Accumulated deficit	(1,024,716)	(992,021)
Accumulated other comprehensive loss	(35,318)	(33,494)
Total shareholders' equity	203,966	236,419
Total liabilities and shareholders' equity	407,451	471,313
Commitments and contingencies (note 21)

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Common shares par value (in dollars per share)	$ 0	$ 0
Preferred shares par value (in dollars per share)	$ 0	$ 0
Common shares, shares outstanding (in shares)	171,303,165	170,799,325
Common shares, shares issued (in shares)	171,303,165	170,799,325

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Revenue	$ 305,698	$ 312,412
Cost of revenue and expenses:
Cost of revenue	269,496	264,260
Research and development	23,497	25,194
General and administrative	37,042	36,290
Sales and marketing	15,073	13,495
Foreign exchange loss (gain)	6,378	(1,984)
Depreciation and amortization (notes 9 and 10)	4,416	5,390
Loss (gain) on sale of assets	62	(146)
Impairment on long-lived assets, net	0	459
Cost of revenue and expenses	355,964	342,958
Loss from operations	(50,266)	(30,546)
Income from investments accounted for by the equity method	930	33,741
Bargain purchase gain from acquisition (note 4)	0	5,856
Gain on sale of investment (note 7)	19,119	0
Interest on long-term debt and amortization of discount	(3,351)	(4,937)
Other income (loss), net	879	1,053
Interest income, net of bank charges	1,406	360
Income (loss) before income taxes	(31,283)	5,527
Income tax expense (recovery) (note 19):
Current	1,852	2,172
Deferred	(440)	(10,303)
Income tax expense (recovery)	1,412	(8,131)
Net income (loss) for the year	(32,695)	13,658
Other comprehensive income (loss):
Cumulative translation adjustment	(1,824)	(8,953)
Comprehensive income (loss)	$ (34,519)	$ 4,705
Income (loss) per share:
Net income (loss) per share, basic (in dollars per share)	$ (0.19)	$ 0.09
Net income (loss) per share, diluted (in dollars per share)	$ (0.19)	$ 0.08
Weighted average common shares outstanding:
Basic (in shares)	171,225,305	160,232,742
Diluted (in shares)	171,225,305	162,099,175

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	At The Market Offering	Public Offering	Common stock	Common stock At The Market Offering	Common stock Public Offering	Other equity instruments	Additional paid in capital	Accumulated deficit	Accumulated other comprehensive income (loss)
Balance (in shares) at Dec. 31, 2020				144,069,972
Balance at Dec. 31, 2020	$ 104,059			$ 1,115,092			$ 7,671	$ 11,516	$ (1,005,679)	$ (24,541)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common shares on exercise of share units (in shares)				327,774
Issuance of common shares on exercise of share units	0			$ 1,001			(1,001)
Issuance of common shares on conversions of convertible debt (in shares)				3,651,867
Issuance of common shares on conversions of convertible debt	5,186			$ 5,186
Issuance of common shares on at-the-market public offering, net of costs incurred (in shares)					1,819,712	20,930,000
Issuance of common shares on at-the-market public offering, net of costs incurred		$ 12,806	$ 107,921		$ 12,806	$ 107,921
Stock-based compensation	1,742						1,742
Net income (loss) for the year	13,658								13,658
Other comprehensive income (loss)	$ (8,953)									(8,953)
Balance (in shares) at Dec. 31, 2021	170,799,325			170,799,325
Balance at Dec. 31, 2021	$ 236,419			$ 1,242,006			8,412	11,516	(992,021)	(33,494)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common shares on exercise of share units (in shares)				503,840
Issuance of common shares on exercise of share units	0			$ 1,266			(1,266)
Issuance of common shares on at-the-market public offering, net of costs incurred (in shares)						20,930,000
Issuance of common shares on at-the-market public offering, net of costs incurred						$ 107,921
Stock-based compensation	2,066						2,066
Net income (loss) for the year	(32,695)								(32,695)
Other comprehensive income (loss)	$ (1,824)									(1,824)
Balance (in shares) at Dec. 31, 2022	171,303,165			171,303,165
Balance at Dec. 31, 2022	$ 203,966			$ 1,243,272			$ 9,212	$ 11,516	$ (1,024,716)	$ (35,318)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating activities:
Net income (loss) for the year	$ (32,695)	$ 13,658
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	11,800	14,035
Stock-based compensation expense	2,066	1,911
Unrealized foreign exchange loss (gain)	6,378	(1,984)
Deferred income tax	(440)	(10,303)
Income from investments accounted for by the equity method	(930)	(33,741)
Interest on long-term debt and accretion of royalty payable	3,351	4,937
Impairment on long lived assets, net	0	459
Change in inventory write-downs to net realizable value (note 6)	722	914
Net gain on sale of investments (note 7)	(19,119)	0
Net (gain) loss on sale of assets	62	(146)
Other (income) loss, net	(879)	0
Bargain purchase gain from acquisition (note 4)	0	(5,856)
Change in bad debt expense	810	(326)
Changes in operating assets and liabilities:
Accounts receivable	(1,528)	(11,117)
Inventories	(3,505)	(31,744)
Prepaid expenses	(134)	3,964
Accounts payable and accrued liabilities	122	11,313
Warranty liability	2,341	233
Net cash used in operating activities	(31,578)	(43,793)
Investing activities:
Purchase of property, plant and equipment	(14,242)	(14,158)
Purchase of intangible assets	(287)	0
Acquisitions, net of acquired cash	0	(5,948)
Proceeds on sale of investments (note 7)	31,445	0
Proceeds on sale of assets	731	600
Dividends received from joint ventures	0	21,796
Net cash provided by investing activities	17,647	2,290
Financing activities:
Drawings on operating lines of credit and long-term facilities	41,218	74,408
Repayment of operating lines of credit and long-term facilities	(58,478)	(82,958)
Proceeds from share issuance, net	0	120,727
Repayment of royalty payable	(5,200)	(7,451)
Net cash (used in) provided by financing activities	(22,460)	104,726
Effect of foreign exchange on cash and cash equivalents	(2,317)	(2,593)
Net (decrease) increase in cash and cash equivalents	(38,708)	60,630
Cash and cash equivalents, beginning of year (including restricted cash)	124,892	64,262
Cash and cash equivalents, end of year (including restricted cash)	86,184	124,892
Supplementary information:
Interest paid	3,037	3,916
Taxes paid, net of refunds	$ 1,795	$ 3,106

Company organization and operat

Company organization and operations	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Company organization and operations	1. Company organization and operations: Westport Fuel Systems Inc. (the “Company”) was incorporated under the Business Corporations Act (Alberta) on March 20, 1995. The Company is a global company focused on engineering, manufacturing, and supplying alternative fuel systems and components for transportation applications. The Company’s diverse product offerings sold under a wide range of established global brands enable the use of a number of alternative fuels in the transportation sector that provide environmental and/or economic advantages as compared to diesel, gasoline, batteries or fuel cell powered vehicles. The Company's fuel systems and associated components control the pressure and flow of alternative fuels, including liquid petroleum gas ("LPG"), compressed natural gas ("CNG"), liquified natural gas ("LNG"), renewable natural gas ("RNG") or biomethane, and hydrogen. The Company supplies its products in more than 70 countries through a network of distributors, service providers for the aftermarket and directly to original equipment manufacturers (“OEMs”) and Tier 1 and Tier 2 OEM suppliers. The Company’s products and services are available for passenger car and light-, medium- and heavy-duty truck and off-road applications.

Liquidity and Going Concern

Liquidity and Going Concern	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Liquidity and Going Concern	2. Liquidity and Going Concern: In connection with preparing consolidated financial statements for each annual and interim reporting period, the Company is required to evaluate whether there are conditions or events, considered in aggregate, that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Substantial doubt exists when conditions and events, considered in aggregate, indicate that it is probable that a company will be unable to meet its obligations as they become due within one year after the date that the consolidated financial statements are issued. This evaluation initially does not take into consideration the potential mitigating effect of management’s plans and actions that have not been fully implemented as of the date that the financial statements are issued. When substantial doubt exists, management evaluates whether the mitigating effect of its plans sufficiently alleviates substantial doubt about the Company’s ability to continue as a going concern. The mitigating effect of management’s plans, however, is only considered if both: (1) it is probable that the plans will be effectively implemented within one year after the date that the financial statements are issued; and (2) it is probable that the plans, when implemented, will mitigate the relevant conditions or events that raise substantial doubt about the Company’s ability to continue as a going concern within one year after the date that the financial statements are issued. Generally, to be considered probable of being effectively implemented, the plans must have been approved before the date that the financial statements are issued. Management's evaluation has concluded that there are no known or currently foreseeable conditions or events that raise substantial doubt about the Company's ability to continue as a going concern within one year after the date these consolidated financial statements are issued. These consolidated financial statements have therefore been prepared on the basis that the Company will continue as a going concern. The assessment of the liquidity and going concern requires the Company to make judgments about the existence of conditions or events that raise substantial doubt about the ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. This includes judgments about the Company's future activities and the timing thereof and estimates of future cash flows. Significant assumptions used in the Company's forecasted model of liquidity include forecasted sales, including forecasted increases in sales of the heavy-duty OEM business, forecasted costs and capital expenditures, amongst others. Changes in the assumptions could have a material impact on the forecasted liquidity and going concern assessment. The Company continues to sustain operating losses and negative cash flows from operating activities. As at December 31, 2022, the Company has cash and cash equivalents of $86,184 and during the year ended December 31, 2022, the Company used cash in operating activities of $31,578. The ability to continue as a going concern beyond March 2024 will depend on the Company's ability to generate sufficient positive cash flows from all its operations, specifically through profitable, sustainable growth. The Company is closely monitoring and making efforts to mitigate the impact on the business from global supply chain shortages of semiconductors, raw materials and other parts. Besides shortages, the Company is incurring inflationary pressure on production input costs from sourcing semiconductors, raw materials and parts, higher energy costs in operating the Company's factories and increased labor costs that are impacting margins. The Company sources components globally and is exposed to price risk and inflation risk, which may affect the Company's liquidity.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Significant accounting policies	3. Significant accounting policies: (a) Basis of presentation: The consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated on consolidation. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). Certain reclassifications in short-term and long-term debt have been made to prior year consolidated financial statements to conform to the current year presentation. (b) Foreign currency translation: The Company’s functional currency is the Canadian dollar and its reporting currency for its consolidated financial statement presentation is the United States dollar ("U.S. Dollar"). The functional currencies for the Company's subsidiaries include the following: U.S. dollar, Canadian dollar, Euro, Argentine Peso, Chinese Renminbi (“RMB”), Swedish Krona, Indian Rupee and Polish Zloty. The Company translates assets and liabilities of non-U.S. dollar functional currency operations using the period end exchange rates, shareholders’ equity balances using the weighted average of historical exchange rates, and revenues and expenses using the monthly average rate for the period with the resulting exchange differences recognized in other comprehensive (loss). Transactions that are denominated in currencies other than the functional currencies of the Company’s or its subsidiaries' operations are translated at the rates in effect on the date of the transaction. Foreign currency denominated monetary assets and liabilities are translated to the applicable functional currency at the exchange rates in effect on the balance sheet date. Non-monetary assets and liabilities are translated at the historical exchange rate. All foreign exchange gains and losses are recognized in the consolidated statements of operations, except for the translation gains and losses arising from available-for-sale instruments, which are recorded through other comprehensive (loss) until realized through disposal or impairment. Except as otherwise noted, all amounts in these financial statements are presented in U.S. dollars. For the years presented, the Company used the following exchange rates: Year-end exchange rate as at: Average for the year ended: December 31, 2022 December 31, 2021 December 31, 2022 December 31, 2021 Canadian dollar 1.35 1.27 1.30 1.25 Euro 0.94 0.88 0.95 0.85 RMB 6.90 6.35 6.72 6.45 Polish Zloty 4.39 4.04 4.44 3.92 Swedish Krona 10.42 9.05 10.08 8.57 Indian Rupee 82.69 74.45 78.50 73.92 Argentine Peso 176.79 102.54 127.11 94.79 3. Significant accounting policies (continued): (c) Cash and cash equivalents (including restricted cash): Cash and cash equivalents include cash on hand, term deposits, banker acceptances and guaranteed investment certificates with maturities of ninety days or less when acquired. Cash and cash equivalents at December 31, 2022 include restricted cash of $98 (2021 - $104). Restricted cash at December 31, 2022 and 2021 is related to cash used to secure a letter of credit. (d) Accounts receivable, net: The accounts receivable balance reflects invoiced and accrued revenue and is presented net of an allowance for credit losses. The Company expects most of its accounts receivable balances to continue to come from large customers as it supplies the majority of its products and services through a network of distributors and OEMs and provides Delayed OEM ("DOEM") services. The Company establishes current expected credit losses ("CECL") for pools of assets with similar risk characteristics by evaluating historical levels of credit losses, current economic conditions that may affect a customer's ability to pay, and creditworthiness of significant customers. When specific customers are identified as no longer sharing the same risk profile as their current pool, they are removed from the pool and evaluated separately. The Company, in the normal course of business, monitors the financial condition of its customers and reviews the credit history of each new customer. When the Company becomes aware of a specific customer's inability to meet its financial obligations to the Company (such as in the case of bankruptcy filings or material deterioration in the customer's operating results or financial position, and payment experiences), the Company records a specific credit loss provision to reduce the customer's related accounts receivable to its estimated net realizable value. If circumstances related to specific customers change, the Company's estimates of the recoverability of accounts receivable balances could be further adjusted. (e) Inventories: The Company’s inventories consist of the Company’s fuel system products (finished goods), work-in-progress, purchased parts and assembled parts. Inventories are recorded at the lower of cost and net realizable value. The cost of fuel system product inventories, assembled parts and work-in-progress includes materials, labour and production overhead, including depreciation. The Company records inventory write-downs based on an analysis of excess and obsolete inventories determined primarily by future demand forecasts. In addition, the Company records a liability for firm, noncancellable, and unconditional purchase commitments with manufacturers for quantities in excess of the Company’s future demand forecast consistent with its valuation of excess and obsolete inventory. (f) Property, plant and equipment: Property, plant and equipment are stated at cost. Depreciation is provided for as follows: Assets Basis Rate Buildings Straight-line 10 years Computer equipment and software Straight-line 3 years Furniture and fixtures Straight-line 5 years Machinery and equipment Straight-line 5 - 10 years Leasehold improvements Straight-line Shorter of lease term or estimated useful life Depreciation expense on machinery and equipment used in the production and manufacturing process is included in cost of revenue. All other depreciation is included in depreciation and amortization expense in the consolidated statements of operations and comprehensive income (loss). 3. Significant accounting policies (continued): (g) Long-term investments: The Company accounts for investments in which it has significant influence, including variable interest entities ("VIEs") for which the Company is not the primary beneficiary, using the equity method of accounting. Under the equity method, the Company recognizes its share of income from equity accounted investees in the statement of operations with a corresponding increase in long-term investments. Any dividends paid or payable are credited against long-term investments. (h) Financial liabilities: Accounts payable and accrued liabilities, short-term debt, long-term debt and long-term royalty payable are measured at amortized cost. Transaction costs relating to long-term debt are netted against long-term debt and are amortized using the effective interest rate method. (i) Research and development costs: Research and development costs are expensed as incurred and are recorded net of funding received or receivable. (j) Intangible assets: Intangible assets consist primarily of the estimated value of intellectual property, trademarks, technology, customer contracts and non-compete agreements acquired through acquisitions. Intangible assets are amortized over their estimated useful lives, which range from 5 to 20 years. (k) Impairment of long-lived assets: The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If such conditions exist, assets are considered impaired if the sum of the undiscounted expected future cash flows expected to result from the use and eventual disposition of an asset is less than its carrying amount. An impairment loss is measured at the amount by which the carrying amount of the asset exceeds its fair value. When quoted market prices are not available, the Company uses the expected future cash flows discounted at a rate commensurate with the risks associated with the recovery of the asset as an estimate of fair value. The Company has significant investments in property, plant and equipment used in its heavy-duty OEM business, relating to the HPDI 2.0 TM fuel systems that is in the early stages of commercialization, and, as a result, is currently generating losses. Based on the Company's current projections, meaningful increases in component sales, compared to 2022 levels, are expected, allowing the business to benefit from economies of scale and become profitable. If these assumptions are not realized, the Company may be required to record an impairment on these assets in future periods. (l) Goodwill: Goodwill is recorded at the time of purchase for the excess of the amount of the purchase price over the fair values of the identifiable assets acquired and liabilities assumed. The fair value is determined using the estimated discounted future cash flows of the reporting unit. Goodwill is not amortized and instead is tested at least annually for impairment, or more frequently when events or changes in circumstances indicate that goodwill might be impaired. This impairment test is performed annually at December 31. Future adverse changes in market conditions or poor operating results of underlying assets could result in an inability to recover the carrying value of the goodwill, thereby possibly requiring an impairment charge. 3. Significant accounting policies (continued): (m) Warranty liability: (n) Revenue recognition: The Company generates revenues primarily from product sales. Product revenues are derived from standard product sales contracts and from long-term fixed price contracts. The Company recognizes revenue when a customer obtains control of the goods or services. Determining the timing of the transfer of control, at a point in time or over time, requires judgment. On standard product sales contracts, revenues are recognized when customers obtain control of the product, that is when transfer of title and risks and rewards of ownership of goods have passed and when obligation to pay is considered certain. Invoices are generated and revenue is recognized at that point in time. Provisions for warranties are made at the time of sale. Service revenue is recognized over time as performance obligations are satisfied. (o) Income taxes: The Company accounts for income taxes using the asset and liability method. Under this method, deferred income tax assets and liabilities are determined based on the temporary differences between the accounting basis and tax basis of the assets and liabilities and for loss carry-forwards, tax credits and other tax attributes, using the enacted tax rates in effect for the years in which the differences are expected to reverse. The effect of a change in tax rates on deferred income tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred income tax assets to the extent the assets are more-likely-than-not to be realized. In making such a determination, the Company considers all available positive and negative evidence including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies and results of recent operations. If it is determined that, based on all available evidence, it is more-likely-than-not that some or all of the deferred income tax assets will not be realized, a valuation allowance is provided to reduce the deferred income tax assets. The Company uses a two-step process to recognize and measure the income tax benefit of uncertain tax positions taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is recognized if it is more-likely-than-not that the position will be sustained upon examination by a tax authority based solely on the technical merits of the position. A tax benefit that meets the more-likely-than-not recognition threshold is measured as the largest amount that is greater than 50% likely to be realized upon settlement with the tax authority. To the extent a full benefit is not expected to be realized, an income tax liability is established. Any change in judgment related to the expected resolution of an uncertain tax position is recognized in the year of such a change. Interest and penalties related to income taxes are included as a component of income tax expense. 3. Significant accounting policies (continued): (p) Leases: The Company determines if an arrangement is a lease or contains a lease at inception. Operating leases with lease terms greater than 12 months are included in current and non-current assets, current and non-current liabilities in the consolidated balance sheet. Assets under finance leases are included in property, plant and equipment and the related lease liabilities in current and non-current liabilities in the consolidated balance sheets. Operating lease and finance lease right-of-use (“ROU”) assets and operating lease liabilities are recognized based on the present value of the future lease payments over the lease term at the commencement date. As the rate implicit in the lease is not readily determinable for the Company’s operating leases, an incremental borrowing rate is generally used to determine the present value of future lease payments. The incremental borrowing rate for each lease is based on the Company’s estimated borrowing rate over a similar term to that of the lease payments, adjusted for various factors including collateralization, location and currency. The operating lease expenses are recognized on a straight-line basis over the lease term and included in general and administration expenses. Short-term leases, which have an initial term of 12 months or less, are not recorded in the consolidated balance sheets. The Company has entered into various non-cancellable operating lease agreements primarily for its manufacturing facilities and offices. The Company's leases have lease terms expiring between 2023 and 2038. Many leases include one or more options to renew. The Company does not assume renewals in its determination of the lease term unless the renewals are deemed to be reasonably assured at lease commencement. The average remaining lease term is approximately five years and the present value of the outstanding operating lease liability was determined applying a weighted average discount rate of 3.0% based on incremental borrowing rates applicable in each location. (q) Stock-Based Compensation: The Company measure stock-based awards at fair value on the date of the grant and expense the awards over the requisite service period of employees or consultants. The fair value of stock options is determined using the fair market value at the time of grant. The fair value of restricted stock units (“RSU”s) and Deferred Share Units (“DSU”s) are determined using the share price of the Company at the date of grant. The fair value of performance based restricted stock units (“PRSU”s) is determined using the Monte Carlo Simulation Model. Stock-based compensation expense related to stock option awards is recognized over the requisite service period on a graded vesting basis. Forfeitures are accounted for as they occur. The Company’s estimates may be impacted by certain variables including, but not limited to, stock price volatility, employee stock option exercise behaviors, additional stock option grants, the Company’s performance and related tax impacts. (r) Earnings (Loss) Per Common Share: Basic earnings or loss per share includes no potential dilution and is computed by dividing the earnings or loss attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings or loss per share reflect the potential dilution of securities that could share in the earnings or loss of our Company. Dilutive securities are excluded from the calculation of our diluted weighted average common shares outstanding if their effect would be anti-dilutive based on the treasury stock method or due to a net loss from continuing operations. Common Shares that have not been released under the Company’s stock based plan or are being held in trust for purposes of the Company’s restricted stock unit program have been excluded from the calculation of basic earnings per share.

Business combinations

Business combinations	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Business combinations	4. Business combinations: Acquisition of Stako sp. z.o.o (“Stako”): On May 28, 2021, the Company entered into an agreement to acquire all of the issued and outstanding shares of Stako from Worthington Industries Inc. for a total purchase price of $7,130. The transaction was completed on May 30, 2021. Stako is a leading manufacturer of liquid petroleum gas fuel (“LPG”) storage, supplying the aftermarket and OEM market segments through a worldwide network of dealers. Stako’s current product range includes over 1,000 models of LPG storage tanks. Over the last 30 years, Stako has supplied tanks to leading automobile manufacturers worldwide. The business combination resulted in a bargain purchase transaction as the fair value of assets acquired and liabilities assumed exceeded the total of the transaction date fair value of consideration paid by $5,856. The Company was able to acquire Stako for less than its fair value due to the decision of the seller to divest their non-core LPG business. There were no business combinations during the year ended December 31, 2022.

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Accounts receivable	5. Accounts receivable: December 31, 2022 2021 Customer trade receivables $ 82,533 $ 90,324 Other receivables 19,355 14,504 Income tax receivable 818 872 Due from related parties (note 20) 3,974 1,651 Allowance for credit losses (5,040) (5,843) $ 101,640 $ 101,508

Inventories

Inventories	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventories	6. Inventories: December 31, 2022 2021 Purchased parts and materials $ 61,213 $ 62,896 Work-in-progress 2,423 3,681 Finished goods 17,999 16,551 $ 81,635 $ 83,128 During the year ended December 31, 2022, the Company recorded write-downs to net realizable value of $722 (year ended December 31, 2021 - $914).

Sale of investment

Sale of investment	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Sale of investment	7. Sale of investment December 31, 2022 2021 Cummins Westport Inc. $ — $ 22,039 On February 7, 2022, the Company sold 100% of its shares in Cummins Westport Inc. ("CWI") to Cummins Inc. ("Cummins") for proceeds of $22,200, with Cummins continuing to operate the business as the sole owner. As part of the agreement, Cummins agreed to purchase the Company's interest in the intellectual property with proceeds to the Company of $20,000. The Company received proceeds of $31,445, net of a $10,800 holdback, after the closing date. The holdback will be retained by Cummins for a term of three years to satisfy any extended warranty obligations in excess of the recorded extended warranty obligation. Any unused amounts will be repaid to the Company at the end of three-year term and, in the event that the holdback is not sufficient to cover the extended warranty obligations, the Company may also be required to supplement this holdback amount to cover valid extended warranty claims. December 31, 2022 Proceeds from sale of investment $ 31,445 Holdback receivable 1 9,713 Less: carrying value of investment 22,039 Gain on sale of investment $ 19,119 1 Holdback receivable is included in other long-term assets in the consolidated balance sheets. 8. Long-term investments: December 31, 2022 2021 Weichai Westport Inc. $ 1,824 $ 1,824 Minda Westport Technologies Limited 2,657 1,852 Other equity accounted investees 148 148 $ 4,629 $ 3,824 Weichai Westport Inc. ("WWI"): The Company, indirectly through its wholly-owned subsidiary, Westport Innovations (Hong Kong) Limited (“Westport HK”), is currently the registered holder of a 23.33% equity interest in WWI. In April 2016, the Company sold to Cartesian Capital Group (“Cartesian”) a derivative economic interest granting it the right to receive an amount of future income received by Westport HK from WWI equivalent to having an 18.78% equity interest in WWI and concurrently granted a Cartesian entity an option to acquire all of the equity securities of Westport HK for a nominal amount. The Company retained the right to transfer any equity interest held by Westport HK in WWI that was in excess of an 18.78% interest in the event that such option was exercised. As a result of such transactions, the Company’s residual 23.33% equity interest in WWI currently corresponds to an economic interest in WWI equivalent to 4.55%.

Long-term investments

Long-term investments	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Long-term investments	7. Sale of investment December 31, 2022 2021 Cummins Westport Inc. $ — $ 22,039 On February 7, 2022, the Company sold 100% of its shares in Cummins Westport Inc. ("CWI") to Cummins Inc. ("Cummins") for proceeds of $22,200, with Cummins continuing to operate the business as the sole owner. As part of the agreement, Cummins agreed to purchase the Company's interest in the intellectual property with proceeds to the Company of $20,000. The Company received proceeds of $31,445, net of a $10,800 holdback, after the closing date. The holdback will be retained by Cummins for a term of three years to satisfy any extended warranty obligations in excess of the recorded extended warranty obligation. Any unused amounts will be repaid to the Company at the end of three-year term and, in the event that the holdback is not sufficient to cover the extended warranty obligations, the Company may also be required to supplement this holdback amount to cover valid extended warranty claims. December 31, 2022 Proceeds from sale of investment $ 31,445 Holdback receivable 1 9,713 Less: carrying value of investment 22,039 Gain on sale of investment $ 19,119 1 Holdback receivable is included in other long-term assets in the consolidated balance sheets. 8. Long-term investments: December 31, 2022 2021 Weichai Westport Inc. $ 1,824 $ 1,824 Minda Westport Technologies Limited 2,657 1,852 Other equity accounted investees 148 148 $ 4,629 $ 3,824 Weichai Westport Inc. ("WWI"): The Company, indirectly through its wholly-owned subsidiary, Westport Innovations (Hong Kong) Limited (“Westport HK”), is currently the registered holder of a 23.33% equity interest in WWI. In April 2016, the Company sold to Cartesian Capital Group (“Cartesian”) a derivative economic interest granting it the right to receive an amount of future income received by Westport HK from WWI equivalent to having an 18.78% equity interest in WWI and concurrently granted a Cartesian entity an option to acquire all of the equity securities of Westport HK for a nominal amount. The Company retained the right to transfer any equity interest held by Westport HK in WWI that was in excess of an 18.78% interest in the event that such option was exercised. As a result of such transactions, the Company’s residual 23.33% equity interest in WWI currently corresponds to an economic interest in WWI equivalent to 4.55%.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, plant and equipment	9. Property, plant and equipment: Accumulated Net Book December 31, 2022 Cost Depreciation Value Land and buildings $ 8,455 $ 2,107 $ 6,348 Computer equipment and software 8,756 6,740 2,016 Furniture and fixtures 7,283 5,606 1,677 Machinery and equipment 115,235 66,272 48,963 Leasehold improvements 13,874 10,237 3,637 $ 153,603 $ 90,962 $ 62,641 Accumulated Net Book December 31, 2021 Cost Depreciation Value Land and buildings $ 8,843 $ 1,883 $ 6,960 Computer equipment and software 7,965 6,054 1,911 Furniture and fixtures 6,223 5,149 1,074 Machinery and equipment 113,479 62,320 51,159 Leasehold improvements 13,502 10,186 3,316 $ 150,012 $ 85,592 $ 64,420

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2022
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible assets	10. Intangible assets: Gross Carrying Accumulated Intangible December 31, 2022 Amount Amortization Assets, net Patents and trademarks $ 19,799 $ 12,189 $ 7,610 Technology 3,952 3,745 207 Customer contracts 11,242 11,242 — Total $ 34,993 $ 27,176 $ 7,817 Gross Carrying Accumulated Intangible December 31, 2021 Amount Amortization Assets, net Patents and trademarks $ 20,748 $ 11,823 $ 8,925 Technology 4,202 3,894 308 Customer contracts 11,954 11,901 53 Total $ 36,904 $ 27,618 $ 9,286 During the year ended December 31, 2022, amortization expense of $1,088 (year ended December 31, 2021 - $1,598) was recognized in the statement of operations and comprehensive income (loss). The Company currently estimates annual amortization expense to be for $1,159 for 2023, $1,159 for 2024, $1,118 for 2025, $892 for 2026 and $761 for 2027.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	11. Goodwill: Changes in the carrying amount of goodwill are as follows: December 31, 2022 2021 Balance, beginning of year $ 3,121 $ 3,397 Impact of foreign exchange changes (163) (276) Balance, end of year $ 2,958 $ 3,121 Goodwill of $2,958 (December 31, 2021 - $3,121), relates to the acquisition of Westport Fuel Systems Netherlands Holding B.V. (formerly known as Prins Autogassystemen Holding B.V.) in 2014. The Company completed its annual assessment of impairment and concluded that goodwill of $2,958 related to the independent aftermarket business segment was not impaired as at December 31, 2022.

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Dec. 31, 2022
Accounts Payable and Accrued Liabilities, Current [Abstract]
Accounts payable and accrued liabilities	12. Accounts payable and accrued liabilities: December 31, 2022 2021 Trade accounts payable $ 72,934 $ 73,388 Accrued payroll 17,069 16,591 Taxes payable 4,425 4,621 Deferred revenue 4,435 3,503 Other payables — 1,135 $ 98,863 $ 99,238

Operating leases right-of-use a

Operating leases right-of-use assets and lease liabilities	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Operating leases right-of-use assets and lease liabilities	13. Operating leases right-of-use assets and lease liabilities: The components of lease cost are as follows: Years ended December 31, 2022 2021 Amortization of right-of-use assets $ 3,529 $ 3,620 Interest 717 891 Total lease cost $ 4,246 $ 4,511 The maturities of lease liabilities as of December 31, 2022 are as follows: 2023 $ 3,379 2024 2,838 2025 2,473 2026 2,332 2027 2,143 Thereafter 13,908 Total undiscounted cash flows 27,073 Less: imputed interest 3,614 Present value of operating lease liabilities 23,459 Less: current portion 3,379 Long-term operating lease liabilities $ 20,080

Short-term debt

Short-term debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Short-term debt	14. Short-term debt: December 31, 2022 2021 Revolving financing facilities $ 9,102 $ 13,652 The Company has a revolving financing facility with Hong Kong and Shanghai Banking Corporation ("HSBC"). This facility is secured by certain receivables of the Company and the maximum draw amount is $20,000, based on the receivables outstanding. As the Company collects these secured receivables, the facility is repaid. On December 22, 2021, the Company and HSBC amended the revolving financing facility's advances denominated in U.S. Dollars' and Euros' interest rates to the secured overnight financing rate plus 2.66% per annum and the Euro short-term rate plus 2.5%, respectively. As of December 31, 2022, the amount outstanding for this loan was $8,308 (December 31, 2021 - $12,965). Revolving financing facilities includes a new line of credit with Santander with the maximum draw amount of $800,000 and has a rate range of 2.02% - 3.04%. As of December 31, 2022 the amount outstanding was $794 (December 31, 2021 - nil). The Company closed the existing revolving financing facility with Santander during the year, and as at December 31, 2022, the amount outstanding for this loan was nil (December 31, 2021 - $687).

Long-term debt

Long-term debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-term debt	15. Long-term debt: December 31, 2022 2021 Term loan facilities, net of debt issuance costs (a) $ 41,934 $ 53,516 Other bank financing (b) 512 544 Capital lease obligations (c) 1,416 1,655 Balance, end of year 43,862 55,715 Less: current portion 11,698 10,590 Long-term portion $ 32,164 $ 45,125 (a) On December 13, 2021, the credit facility and non-revolving term facility with Export Development Canada ("EDC") were refinanced into one $20,000 term loan. The refinanced term loan provides an extension of the maturity to September 15, 2026 and reduced the interest rate to U.S. Prime Rate plus 2.01% per annum with quarterly principal and interest payments. The Company incurred costs of $300 related to this amendment, which are being amortized over the remainder of the loan term from the debt modification date using the effective interest rate method. As at December 31, 2022, the amount outstanding for this loan was $14,683, net of transaction costs (December 31, 2021 - $18,583). The loan is secured by share pledges over Westport Fuel Systems Canada Inc., Fuel Systems Solutions, Inc., Westport Luxembourg S.a.r.l and by certain of the Company's property, plant and equipment. On October 9, 2018 and November 28, 2019, the Company entered into Euro denominated loan agreements with UniCredit S.p.A. ("UniCredit"). On April 29, 2021, the Company and UniCredit amended the terms of these Euro denominated loan agreements to combine the facilities into one $8,803 loan facility. This loan matures on March 31, 2027, bears interest at an annual rate of 1.65%, and interest is paid quarterly. As at December 31, 2022, the amount outstanding for this loan was $8,044 (December 31, 2021 - $8,470). On May 20, 2020, the Company entered into a Euro denominated loan agreement with UniCredit. The effective interest rate of this loan is 1.82% with a maturity date of May 31, 2025. As at December 31, 2022, the amount outstanding for this loan was $2,699 (December 31, 2021 - $4,000). There is no security on the loan as it was made as part of the Italian government's COVID-19 Decreto Liquidità to help Italian companies to secure liquidity to continue operating while mitigating some of the impact of COVID-19. On July 17, 2020, the Company entered into a Euro denominated loan agreement with UniCredit. The effective interest rate of this loan is 1.75% with a maturity date of July 31, 2026. As at December 31, 2022, the amount outstanding for this loan was $11,273 (December 31, 2021 - $15,335). There is no security on the loan as it was made as part of the Italian government’s COVID-19 Decreto Liquidità. On August 11, 2020, the Company entered into a Euro denominated loan agreement with Deutsche Bank. The effective interest rate of this loan is 1.7% with a maturity date of August 31, 2026. As at December 31, 2022, the amount outstanding for this loan was $5,235 (December 31, 2021 - $7,128). There is no security on the loan as it was made as part of the Italian government’s COVID-19 Decreto Liquidità. 15. Long-term debt (continued): (b) Other bank financing consists of an unsecured bank financing arrangement with an interest rate of 0.55% and matures in 2027. (c) The Company has capital lease obligations that have terms of two Throughout the term of certain of these financing arrangements, the Company is required to meet certain financial and non-financial covenants. As of December 31, 2022, the Company is in compliance with all covenants under the financing arrangements. The principal repayment schedule of long-term debt is as follows as at December 31, 2022: Term loan facilities Other bank financing Capital lease obligations Total 2023 $ 11,207 $ — $ 491 $ 11,698 2024 11,746 128 474 12,348 2025 11,169 128 270 11,567 2026 7,313 128 94 7,535 2027 and thereafter 499 128 87 714 $ 41,934 $ 512 $ 1,416 $ 43,862

Long-term royalty payable

Long-term royalty payable	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Long-term royalty payable	16. Long-term royalty payable: December 31, 2022 2021 Balance, beginning of year $ 9,947 $ 16,042 Accretion expense 791 1,356 Repayment (5,200) (7,451) Balance, end of year 5,538 9,947 Less: current portion 1,162 5,200 Long-term portion $ 4,376 $ 4,747 On January 11, 2016, the Company entered into a financing agreement with Cartesian to support the Company's global growth initiatives. The financing agreement immediately provided $17,500 in cash (the “Tranche 1 Financing”). In consideration for the funds provided to the Company, Cartesian is entitled to royalty payments based on the greater of (i) a percentage of amounts received by the Company on select HPDI systems and CWI joint venture income through 2025 and (ii) stated fixed amounts per annum (subject to adjustment for asset sales). The carrying value is being accreted to the expected redemption value using the effective interest method, which is approximately 23% per annum. Pursuant to the sale of CWI, amounts due to Cartesian are solely secured by an interest in the Company's HPDI 2.0 TM fuel systems intellectual property. In January 2017, the Company and Cartesian signed a Consent Agreement, which allows the Company to sell certain assets in exchange for prepayment of the Cartesian royalty. Cartesian is paid 15% of the net proceeds from these asset sales to a maximum of $15,000 with these payments being allocated on a non-discounted basis to future years' minimum payments. As of December 31, 2022, total royalty payments to Cartesian as a result of the Consent Agreement were $11,912 (December 31, 2021 - $11,912). 16. Long-term royalty payable (continued): The estimated repayments including interest are as follows, for the years ending December 31: 2023 $ 1,162 2024 1,637 2025 2,270 2026 2,851 $ 7,920

Warranty liability

Warranty liability	12 Months Ended
	Dec. 31, 2022
Product Warranties Disclosures [Abstract]
Warranty liability	17. Warranty liability: A continuity of the warranty liability is as follows: Years ended December 31, 2022 2021 Balance, beginning of year $ 18,791 $ 18,936 Warranty claims (11,081) (5,322) Warranty accruals 4,338 7,025 Change in estimate 3,559 (337) Impact of foreign exchange changes (1,308) (1,511) Balance, end of year 14,299 18,791 Less: current portion 11,315 13,577 Long-term portion $ 2,984 $ 5,214 The Company recorded an insurance recovery of $8,865 during the year ended December 31, 2020, including $3,521 in other receivables and $5,344 in other long-term assets. As at December 31, 2022, the Company had a remaining balance of $2,937 and $4,122 in other receivables and other long-term assets, respectively, related to insurance recoveries.

Share capital, stock options an

Share capital, stock options and other stock-based plans	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share capital, stock options and other stock-based plans	18. Share capital, stock options and other stock-based plans: In the first quarter of 2021, the Company issued 1,819,712 common shares at weighted average share price of $7.26 per share for gross proceeds of $13,211, net of total transaction costs of $405, including commission of $264, resulting in net proceeds of $12,806. The at-the-market ("ATM") Program was completed as of March 20, 2021, and the Company raised a total of $27,586 gross proceeds through this ATM Program. On January 21, 2021, Cartesian exercised its option to convert a principal amount of $2,500, plus accrued and unpaid interest on such principal amount, into 1,815,117 common shares of the Company. On June 8, 2021, the Company completed a marketed public offering of common shares for gross proceeds to the Company of $115,115. The Company issued a total of 20,930,000 common shares at $5.50 per common share, including 2,730,000 common shares following the exercise in full by the underwriters of their over-allotment option. Total transaction costs of $7,194 were incurred and deducted from the gross proceeds for net proceeds of $107,921. On August 31, 2021, the Company exercised its option to convert the final principal balance of $2,500, plus accrued and unpaid interest on such principal amount, into 1,836,750 common shares of the Company. As at December 31, 2021, the convertible note was fully repaid and converted into common shares of the Company. 18. Share capital, stock options and other stock-based plans (continued): During the year ended December 31, 2022, the Company issued 503,840 common shares, net of cancellations, upon exercises of share units (year ended December 31, 2021 – 327,774 common shares). The Company issues shares from treasury to satisfy share unit exercises. (a) Share Units ("Units"): The value assigned to issued Units and the amounts accrued are recorded as other equity instruments. As Units are exercised or vested and the underlying shares are issued from treasury of the Company, the value is reclassified to share capital. During the year ended December 31, 2022, the Company recognized $2,066 (year ended December 31, 2021 - $1,911) of stock-based compensation associated with the Westport Omnibus Plan. The Westport Omnibus Plan aims to advance the Company's interests by encouraging Employees, Consultants and Non-Employee Directors to receive equity-based compensation and incentives. The plan outlines the stock-based options types, eligibility and vesting terms. A continuity of the Units issued under the Westport Omnibus Plan are as follows: December 31 December 31 2022 2021 Number of Weighted Number of Weighted Outstanding, beginning of year 1,866,433 $ 2.98 1,452,378 $ 3.29 Granted 2,541,098 1.83 875,703 4.87 Vested and exercised (503,840) 3.19 (327,774) 3.86 Forfeited/expired (729,370) 1.28 (133,874) 1.62 Outstanding, end of year 3,174,321 $ 2.41 1,866,433 $ 2.98 Units outstanding and exercisable, end of year — — 61,086 $ 2.84 During the year ended December 31, 2022, 2,541,098 share units were granted to directors, executives and employees (year ended December 31, 2021 - 875,703). This included 994,700 Restricted Share Units ("RSUs") (year ended December 31, 2021 - 417,719) and 1,221,398 Performance Share Units ("PSUs") (year ended December 31, 2021 - 457,984) and 325,000 Deferred Share Units ("DSUs") (year ended December 31, 2021 - 0 DSUs). Values of PSUs awards are determined using either the Monte – Carlo averaging technique or the Black Scholes model. RSUs typically vest over a three-year period so the actual value received by the individual depends on the share price on the day such RSUs are settled for common shares, not the date of grant. PSU awards do not have a certain number of common shares that will be issued over time but are based on future performance and other conditions tied to the payout of the PSU. Vesting of DSUs shall occur, immediately prior to the resignation, retirement or termination of directorship, in accordance with the terms of Westport's Omnibus Plan. (b) Aggregate intrinsic values: The aggregate intrinsic value of the Company’s share units are as follows: December 31, 2022 2021 CDN$ CDN$ Share units: Outstanding $ 3,310 $ 5,434 Exercisable — 173 Exercised 524 — (c) Stock-based compensation: Stock-based compensation associated with the Unit plans is included in operating expenses as follows: Years ended December 31, 2022 2021 Cost of revenue $ 184 $ 91 Research and development 336 217 General and administrative 1,638 1,502 Sales and marketing 232 101 $ 2,390 $ 1,911 Stock-based compensation settled in shares $2,066 and $324 settled in cash for the year ended December 31, 2022.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income taxes	19. Income taxes: (a) The Company’s income tax provision differs from that calculated by applying the combined enacted Canadian federal and provincial statutory income tax rate of 27% for the year ended December 31, 2022 (year ended December 31, 2021 – 27%) as follows: Years ended December 31, 2022 2021 Expected income tax expense (recovery) expense $ (8,446) $ 1,492 Non-deductible stock-based compensation 233 389 Other permanent differences (58) 4,559 Withholding taxes and other foreign taxes 621 76 Change in enacted tax rates 294 61 Foreign tax rate differences, foreign exchange and other adjustments 392 457 Non-taxable income from equity investment — (8,902) Change in valuation allowance (3,249) 2,970 Expired Losses 11,562 — Bargain purchase gain 63 (1,579) Tax realignment due to Italian tax law changes — (7,654) Income tax expense (recovery) $ 1,412 $ (8,131) 19. Income taxes (continued): (b) The significant components of the deferred income tax assets and liabilities are as follows: December 31, 2022 2021 Deferred income tax assets: Net loss carry forwards $ 208,399 $ 223,129 Intangible assets 4,015 4,571 Property, plant and equipment 18,392 18,225 Warranty liability 3,631 4,785 Foreign tax credits 620 620 Inventory 1,933 1,614 Research and development 5,001 7,537 Tax realignment due to Italian tax law changes 7,713 8,705 Financing and share issuance cost 1,106 — Other 8,859 10,858 Total gross deferred income tax assets 259,669 280,044 Valuation allowance (249,239) (268,391) Total deferred income tax assets $ 10,430 $ 11,653 Deferred income tax liabilities: Intangible assets $ (430) $ (430) Property, plant and equipment (15) (12) Other (2,837) (2,950) Total deferred income tax liabilities $ (3,282) $ (3,392) Total net deferred income tax assets $ 7,148 $ 8,261 The valuation allowance is reviewed on a quarterly basis to determine if, based on all available evidence, it is more-likely-than-not that some or all of the deferred income tax assets will not be realized. The ultimate realization of deferred income tax assets is dependent on the generation of sufficient taxable income during the future periods in which those temporary differences are expected to reverse. If the evidence does not exist that the deferred income tax assets will be fully realized, a valuation allowance has been provided. The deferred income tax assets have been reduced by the uncertain tax position presented in note 19(f). 19. Income taxes (continued): (c) The components of the Company’s income tax expense (recovery) are as follows: Income tax expense (recovery) Net income (loss) before income taxes Current Deferred Total Year ended December 31, 2022 Italy $ 1,023 $ 20 $ (511) $ (491) United States 15,136 6 — 6 Canada (46,657) 372 — 372 Netherlands 3,103 601 (25) 576 Poland 3,002 512 118 630 Other (6,890) 341 (22) 319 $ (31,283) $ 1,852 $ (440) $ 1,412 Year ended December 31, 2021 Italy $ 921 $ 1,417 $ (10,373) $ (8,956) United States 31,476 (3) — (3) Canada (35,809) 69 — 69 Netherlands 3,843 704 33 737 Poland 1,966 351 14 365 Other 3,130 (366) 23 (343) $ 5,527 $ 2,172 $ (10,303) $ (8,131) (d) The Company has loss carry-forwards in various tax jurisdictions available to offset future taxable income that expire in the following years, as follows: 2023 2024 2025 2026 and later Total Canada $ — $ — $ — $ 616,437 $ 616,437 United States — — — 90,475 90,475 Sweden — — — 10,656 10,656 China 1,528 948 2,267 1,994 6,737 India 4,909 4,909 Australia and Other 7,382 7,382 Total $ 1,528 $ 948 $ 2,267 $ 731,853 $ 736,596 Certain tax attributes are subject to an annual limitation as a result of the acquisition of Fuel Systems which constitutes a change of ownership as defined under Internal Revenue Code Section 382. (e) The Company has not recognized a deferred income tax liability for certain undistributed earnings of foreign subsidiaries which are essentially investments in those foreign subsidiaries and are permanent in duration. (f) The Company records uncertain tax positions in accordance with ASC No. 740, Income Taxes. As at December 31, 2022, the total amount of the Company’s uncertain tax benefits was $5,352 (December 31, 2021 - $5,152). If recognized in future periods, the uncertain tax benefits would affect our effective tax rate. The Company files income tax returns in Canada, the U.S., Italy, and various other foreign jurisdictions. All taxation years remain open to examination by the Canada Revenue Agency, the 2019 to 2022 taxation years remain open to examination by the Internal Revenue Service, the 2017 to 2022

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related party transactions	20. Related party transactions: The Company's related parties are Minda Westport Technologies Limited, directors, officers and shareholders that own greater than 10% of the Company's shares.

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	21. Commitments and contingencies: (a) Contractual commitments The Company is a party to a variety of agreements in the ordinary course of business under which it is obligated to indemnify a third party with respect to certain matters. Typically, these obligations arise as a result of contracts for sale of the Company’s product to customers where the Company provides indemnification against losses arising from matters such as product liabilities. The potential impact on the Company’s financial results is not subject to reasonable estimation because considerable uncertainty exists as to whether claims will be made and the final outcome of potential claims. To date, the Company has not incurred significant costs related to these types of indemnifications. (b) Contingencies The Company is engaged in certain legal actions and tax audits in the ordinary course of business and believes that, based on the information currently available, the ultimate outcome of these actions will not have a material adverse effect on our operating results, liquidity or financial position.

Segment information

Segment information	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment information	22. Segment information: The Company manages and reports the results of its business through three segments: OEM, Independent Aftermarket ("IAM"), and Corporate. This reflects the manner in which operating decisions and assessing business performance is currently managed by the Chief Operating Decision Maker ("CODM"). As discussed in note 7, the CWI joint venture ended as at December 31, 2021 and the Company's 50% share in the joint venture was sold to Cummins on February 7, 2022. The Company recorded the gain on sale of investment during the three months ended March 31, 2022 and no longer considered it as an operating segment; however, the income from the investment in the CWI joint venture remained as the Corporate equity income in 2021. Financial information by business segment as follows: Year ended December 31, 2022 Revenue Operating income (loss) Depreciation & amortization Equity income OEM $ 198,036 $ (32,000) $ 8,205 $ 930 IAM 107,662 2,340 3,162 — Corporate — (20,606) 433 — Total consolidated $ 305,698 $ (50,266) $ 11,800 $ 930 Year ended December 31, 2021 Revenue Operating income (loss) Depreciation & amortization Equity income OEM $ 195,476 $ (22,259) $ 8,654 $ 773 IAM 116,936 2,046 5,113 — Corporate — (10,333) 268 32,968 Total consolidated $ 312,412 $ (30,546) $ 14,035 $ 33,741 Years ended December 31, 2022 2021 Total additions to long-lived assets, excluding business combinations: OEM $ 11,178 $ 9,878 IAM 2,754 2,493 Corporate 597 1,787 Total consolidated $ 14,529 $ 14,158 % of total revenue Years ended December 31, 2022 2021 Europe 64 % 66 % Americas 12 % 11 % Asia 15 % 12 % Africa 5 % 7 % Other 4 % 4 % During the year ended December 31, 2022, total revenue of $43,265 (year ended December 31, 2021 - $49,683), or 14% (year ended December 31, 2021 - 16%) of total revenue, was generated from the Company's OEM launch partner. As at December 31, 2022, total goodwill of $2,958 (December 31, 2021 - $3,121) was allocated to the IAM segment. As at December 31, 2022, total long-term investments of $1,972 (December 31, 2021 - $1,972) were allocated to the Corporate segment and $2,657 (December 31, 2021 - $1,852) to the OEM segment. Total assets are allocated as follows : Total assets by operating segment Years ended December 31, 2022 2021 OEM $ 241,795 $ 193,928 IAM 145,377 148,745 Corporate 20,279 128,640 Total consolidated assets $ 407,451 $ 471,313 The Company’s long-lived assets consist of property, plant and equipment, intangible assets and goodwill. Long-lived assets information by geographic area: December 31, 2022 Property, plant and equipment Intangible assets and goodwill Total Italy $ 20,382 $ 7,688 $ 28,070 Canada 25,199 129 25,328 Rest of Europe 9,032 2,958 11,990 Asia Pacific 8,028 — 8,028 Total consolidated long-lived assets $ 62,641 $ 10,775 $ 73,416 December 31, 2021 Property, plant and equipment Intangible assets and goodwill Total Italy $ 21,140 $ 9,131 $ 30,271 Canada 29,095 155 29,250 Rest of Europe 9,480 3,121 12,601 Asia Pacific 4,705 — 4,705 Total consolidated long-lived assets $ 64,420 $ 12,407 $ 76,827

Financial instruments

Financial instruments	12 Months Ended
	Dec. 31, 2022
Financial Instruments Disclosure [Abstract]
Financial instruments	23. Financial instruments: Financial risk management The Company has exposure to liquidity risk, credit risk, foreign currency risk and interest rate risk. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they are due. The Company has a history of losses and negative cash flows from operations since inception. At December 31, 2022, the Company has $86,184 of cash, cash equivalents and short-term investments, including of $98 restricted cash (see note 3(c)). The following are the contractual maturities of financial obligations as at December 31, 2022: Carrying Contractual < 1 year 1-3 years 4-5 years >5 years Accounts payable and accrued liabilities $ 98,863 $ 98,863 $ 98,863 $ — $ — $ — Short-term debt (note 14) 9,102 9,102 9,102 — — — Term loan facilities (note 15(a)) 41,934 48,260 14,235 25,942 8,083 — Other bank financing (note 15(b)) 512 518 — 262 256 — Capital lease obligations (note 15(c)) 1,416 1,441 516 744 181 — Long-term royalty payable (note 16) 5,538 7,920 1,162 3,907 2,851 — Operating lease commitments (note 13) 23,459 27,073 3,379 5,311 4,475 13,908 $ 180,824 $ 193,177 $ 127,257 $ 36,166 $ 15,846 $ 13,908 Credit risk Credit risk arises from the potential that a counterparty to a financial instrument fails to meet its contractual obligations and arises principally from the Company’s cash and cash equivalents, short-term investments and accounts receivable. The Company manages credit risk associated with cash and cash equivalents by regularly investing primarily in liquid short-term paper issued by major banks. The Company monitors its portfolio and its policy is to diversify its investments to manage this potential risk. The Company is also exposed to credit risk with respect to uncertainties as to timing and amount of collectability of accounts receivable and other receivables. As at December 31, 2022, 76% (December 31, 2021 - 83%) of accounts receivable relates to customer receivables, and 24% (December 31, 2021 - 17%) relates to amounts due from related parties and income tax authorities for value added taxes and other tax related refunds. In order to minimize the risk of loss for customer receivables, the Company’s extension of credit to customers involves review and approval by senior management as well as progress payments as contracts are executed. Most sales are invoiced with payment terms in the range of 30 days to 90 days. Refer to note 3(d) for the Company's policy with respect to an allowance for credit losses. Foreign currency risk Foreign currency risk is the risk that the fair value of future cash flows of financial instruments will fluctuate because of changes in foreign currency exchange rates. The Company conducts a significant portion of its business activities in foreign currencies, primarily the U.S. dollar and the Euro. The Company are subject to foreign currency exchange rate risk to the extent that our costs are denominated in currencies other than those in which the Company earn revenues. In addition, since the Company's consolidated financial statements are denominated in U.S. dollars, changes in foreign currency exchange rates between the U.S. dollar and other currencies have had, and will continue to have, an impact on the Company's results of operations, financial condition and cash flows. Cash and cash equivalents, short-term investments, accounts receivable, accounts payable, and long-term debt that are denominated in foreign currencies will be affected by changes in the exchange rate between the Canadian dollar and these foreign currencies. The Company’s functional currency is the Canadian dollar. The fluctuation in the average U.S. dollar in recent years has resulted in material impacts on our revenues in those years. If the U.S. dollar continues to fluctuate against other currencies, the Company will experience additional volatility in our financial statements. A 5% increase/decrease in the relative value of the U.S. dollar against the Canadian dollar and Euro compared to the exchange rates in effect for the year ended December 31, 2022 would have resulted in lower/higher income from operations of approximately $1,129. This assumes a consistent 5% appreciation in the U.S. dollar against the Canadian dollar and the Euro throughout the fiscal year. The timing of changes in the relative value of the U.S. dollar can affect the magnitude of the impact that fluctuations in foreign exchange rates have on our income from operations. Interest rate risk Interest rate risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is subject to interest rate risk on certain short-term and long-term debt with variable rates of interest. The Company limits its exposure to interest rate risk by continually monitoring and adjusting portfolio duration to align to forecasted cash requirements and anticipated changes in interest rates. If interest rates for the year ended December 31, 2022 had increased or decreased by 200 basis points, with all other variables held constant, net loss for the year ended December 31, 2022 would have increased or decreased by $476. 23. Financial instruments (continued): Fair value of financial instruments The carrying amounts reported in the balance sheets for cash and cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their fair values due to the short-term period to maturity of these instruments. The long-term investments represent the Company's interests in Minda Westport Technologies Limited, Weichai Westport Inc.and other investments. Minda Westport Technologies Limited is the most significant of the investments and is accounted for using the equity method. WWI and other investments are accounted for at fair value. The carrying values reported in the consolidated balance sheets for obligations under capital and operating leases, which are based upon discounted cash flows, approximate their fair values. The carrying values of the term loan facilities, and other bank financing included in the long-term debt (note 15) are carried at amortized costs, which approximate their respective fair values as at December 31, 2022. The Company categorizes its fair value measurements for items measured at fair value on a recurring basis into three categories as follows: Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 – Observable inputs other than Level 1 prices such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 – Inputs for the asset or liability that are not based on observable market data (unobservable inputs). When available, the Company uses quoted market prices to determine fair value and classify such items in Level 1. When necessary, Level 2 valuations are performed based on quoted market prices for similar instruments in active markets and/or model–derived valuations with inputs that are observable in active markets. Level 3 valuations are undertaken in the absence of reliable Level 1 or Level 2 information. As at December 31, 2022, cash and cash equivalents are measured at fair value on a recurring basis and are included in Level 1.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of presentation	Basis of presentation: The consolidated financial statements include the accounts of the Company and its subsidiaries. All intercompany balances and transactions have been eliminated on consolidation. These consolidated financial statements are presented in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). Certain reclassifications in short-term and long-term debt have been made to prior year consolidated financial statements to conform to the current year presentation.
Foreign currency translation	Foreign currency translation: The Company’s functional currency is the Canadian dollar and its reporting currency for its consolidated financial statement presentation is the United States dollar ("U.S. Dollar"). The functional currencies for the Company's subsidiaries include the following: U.S. dollar, Canadian dollar, Euro, Argentine Peso, Chinese Renminbi (“RMB”), Swedish Krona, Indian Rupee and Polish Zloty. The Company translates assets and liabilities of non-U.S. dollar functional currency operations using the period end exchange rates, shareholders’ equity balances using the weighted average of historical exchange rates, and revenues and expenses using the monthly average rate for the period with the resulting exchange differences recognized in other comprehensive (loss). Transactions that are denominated in currencies other than the functional currencies of the Company’s or its subsidiaries' operations are translated at the rates in effect on the date of the transaction. Foreign currency denominated monetary assets and liabilities are translated to the applicable functional currency at the exchange rates in effect on the balance sheet date. Non-monetary assets and liabilities are translated at the historical exchange rate. All foreign exchange gains and losses are recognized in the consolidated statements of operations, except for the translation gains and losses arising from available-for-sale instruments, which are recorded through other comprehensive (loss) until realized through disposal or impairment.
Cash and cash equivalents (including restricted cash)	Cash and cash equivalents (including restricted cash):Cash and cash equivalents include cash on hand, term deposits, banker acceptances and guaranteed investment certificates with maturities of ninety days or less when acquired. Cash and cash equivalents at December 31, 2022 include restricted cash of $98 (2021 - $104). Restricted cash at December 31, 2022 and 2021 is related to cash used to secure a letter of credit.
Accounts receivable, net	Accounts receivable, net:The accounts receivable balance reflects invoiced and accrued revenue and is presented net of an allowance for credit losses. The Company expects most of its accounts receivable balances to continue to come from large customers as it supplies the majority of its products and services through a network of distributors and OEMs and provides Delayed OEM ("DOEM") services. The Company establishes current expected credit losses ("CECL") for pools of assets with similar risk characteristics by evaluating historical levels of credit losses, current economic conditions that may affect a customer's ability to pay, and creditworthiness of significant customers. When specific customers are identified as no longer sharing the same risk profile as their current pool, they are removed from the pool and evaluated separately. The Company, in the normal course of business, monitors the financial condition of its customers and reviews the credit history of each new customer. When the Company becomes aware of a specific customer's inability to meet its financial obligations to the Company (such as in the case of bankruptcy filings or material deterioration in the customer's operating results or financial position, and payment experiences), the Company records a specific credit loss provision to reduce the customer's related accounts receivable to its estimated net realizable value. If circumstances related to specific customers change, the Company's estimates of the recoverability of accounts receivable balances could be further adjusted.
Inventories	Inventories:The Company’s inventories consist of the Company’s fuel system products (finished goods), work-in-progress, purchased parts and assembled parts. Inventories are recorded at the lower of cost and net realizable value. The cost of fuel system product inventories, assembled parts and work-in-progress includes materials, labour and production overhead, including depreciation. The Company records inventory write-downs based on an analysis of excess and obsolete inventories determined primarily by future demand forecasts. In addition, the Company records a liability for firm, noncancellable, and unconditional purchase commitments with manufacturers for quantities in excess of the Company’s future demand forecast consistent with its valuation of excess and obsolete inventory.
Property, plant and equipment	Property, plant and equipment: Property, plant and equipment are stated at cost. Depreciation is provided for as follows: Assets Basis Rate Buildings Straight-line 10 years Computer equipment and software Straight-line 3 years Furniture and fixtures Straight-line 5 years Machinery and equipment Straight-line 5 - 10 years Leasehold improvements Straight-line Shorter of lease term or estimated useful life Depreciation expense on machinery and equipment used in the production and manufacturing process is included in cost of revenue. All other depreciation is included in depreciation and amortization expense in the consolidated statements of operations and comprehensive income (loss).
Long-term investments	Long-term investments:The Company accounts for investments in which it has significant influence, including variable interest entities ("VIEs") for which the Company is not the primary beneficiary, using the equity method of accounting. Under the equity method, the Company recognizes its share of income from equity accounted investees in the statement of operations with a corresponding increase in long-term investments. Any dividends paid or payable are credited against long-term investments.
Financial liabilities	Financial liabilities:Accounts payable and accrued liabilities, short-term debt, long-term debt and long-term royalty payable are measured at amortized cost. Transaction costs relating to long-term debt are netted against long-term debt and are amortized using the effective interest rate method.
Research and development costs	Research and development costs:Research and development costs are expensed as incurred and are recorded net of funding received or receivable.
Intangible assets	Intangible assets:Intangible assets consist primarily of the estimated value of intellectual property, trademarks, technology, customer contracts and non-compete agreements acquired through acquisitions. Intangible assets are amortized over their estimated useful lives, which range from 5 to 20 years.
Impairment of long-lived assets	Impairment of long-lived assets: The Company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the assets may not be recoverable. If such conditions exist, assets are considered impaired if the sum of the undiscounted expected future cash flows expected to result from the use and eventual disposition of an asset is less than its carrying amount. An impairment loss is measured at the amount by which the carrying amount of the asset exceeds its fair value. When quoted market prices are not available, the Company uses the expected future cash flows discounted at a rate commensurate with the risks associated with the recovery of the asset as an estimate of fair value. The Company has significant investments in property, plant and equipment used in its heavy-duty OEM business, relating to the HPDI 2.0 TM fuel systems that is in the early stages of commercialization, and, as a result, is currently generating losses. Based on the Company's current projections, meaningful increases in component sales, compared to 2022 levels, are expected, allowing the business to benefit from economies of scale and become profitable. If these assumptions are not realized, the Company may be required to record an impairment on these assets in future periods.
Goodwill	Goodwill:Goodwill is recorded at the time of purchase for the excess of the amount of the purchase price over the fair values of the identifiable assets acquired and liabilities assumed. The fair value is determined using the estimated discounted future cash flows of the reporting unit. Goodwill is not amortized and instead is tested at least annually for impairment, or more frequently when events or changes in circumstances indicate that goodwill might be impaired. This impairment test is performed annually at December 31. Future adverse changes in market conditions or poor operating results of underlying assets could result in an inability to recover the carrying value of the goodwill, thereby possibly requiring an impairment charge.
Warranty liability	Warranty liability:Estimated warranty costs are recognized at the time the Company sells its products and are included in cost of revenue. The Company provides warranty coverage on products sold from the date the products are put into service by customers. Warranty liability represents the Company’s best estimate of warranty costs expected to be incurred during the warranty period.  Furthermore, the current portion of warranty liability represents the Company’s best estimate of the costs to be incurred in the next twelve-month period. The Company uses historical failure rates and costs to repair defective products to estimate the warranty liability. New product launches require a greater use of judgment in developing estimates until claims experience becomes available. Product specific experience is typically available four or five quarters after product launch, with a clear experience trend not evident until eight to twelve quarters after launch. The Company records warranty expense for new products using historical experience from previous generations in the first year, a blend of actual product and historical experience in the second year and product specific experience thereafter. The amount payable by the Company and the timing will depend on actual failure rates and cost to repair failures of its products.
Revenue recognition	Revenue recognition:The Company generates revenues primarily from product sales. Product revenues are derived from standard product sales contracts and from long-term fixed price contracts. The Company recognizes revenue when a customer obtains control of the goods or services. Determining the timing of the transfer of control, at a point in time or over time, requires judgment. On standard product sales contracts, revenues are recognized when customers obtain control of the product, that is when transfer of title and risks and rewards of ownership of goods have passed and when obligation to pay is considered certain. Invoices are generated and revenue is recognized at that point in time. Provisions for warranties are made at the time of sale. Service revenue is recognized over time as performance obligations are satisfied.
Income taxes	Income taxes: The Company accounts for income taxes using the asset and liability method. Under this method, deferred income tax assets and liabilities are determined based on the temporary differences between the accounting basis and tax basis of the assets and liabilities and for loss carry-forwards, tax credits and other tax attributes, using the enacted tax rates in effect for the years in which the differences are expected to reverse. The effect of a change in tax rates on deferred income tax assets and liabilities is recognized in income in the period that includes the enactment date. The Company recognizes deferred income tax assets to the extent the assets are more-likely-than-not to be realized. In making such a determination, the Company considers all available positive and negative evidence including future reversals of existing taxable temporary differences, projected future taxable income, tax-planning strategies and results of recent operations. If it is determined that, based on all available evidence, it is more-likely-than-not that some or all of the deferred income tax assets will not be realized, a valuation allowance is provided to reduce the deferred income tax assets. The Company uses a two-step process to recognize and measure the income tax benefit of uncertain tax positions taken or expected to be taken in a tax return. The tax benefit from an uncertain tax position is recognized if it is more-likely-than-not that the position will be sustained upon examination by a tax authority based solely on the technical merits of the position. A tax benefit that meets the more-likely-than-not recognition threshold is measured as the largest amount that is greater than 50% likely to be realized upon settlement with the tax authority. To the extent a full benefit is not expected to be realized, an income tax liability is established. Any change in judgment related to the expected resolution of an uncertain tax position is recognized in the year of such a change.
Leases	Leases: The Company determines if an arrangement is a lease or contains a lease at inception. Operating leases with lease terms greater than 12 months are included in current and non-current assets, current and non-current liabilities in the consolidated balance sheet. Assets under finance leases are included in property, plant and equipment and the related lease liabilities in current and non-current liabilities in the consolidated balance sheets. Operating lease and finance lease right-of-use (“ROU”) assets and operating lease liabilities are recognized based on the present value of the future lease payments over the lease term at the commencement date. As the rate implicit in the lease is not readily determinable for the Company’s operating leases, an incremental borrowing rate is generally used to determine the present value of future lease payments. The incremental borrowing rate for each lease is based on the Company’s estimated borrowing rate over a similar term to that of the lease payments, adjusted for various factors including collateralization, location and currency. The operating lease expenses are recognized on a straight-line basis over the lease term and included in general and administration expenses. Short-term leases, which have an initial term of 12 months or less, are not recorded in the consolidated balance sheets. The Company has entered into various non-cancellable operating lease agreements primarily for its manufacturing facilities and offices. The Company's leases have lease terms expiring between 2023 and 2038. Many leases include one or more options to renew. The Company does not assume renewals in its determination of the lease term unless the renewals are deemed to be reasonably assured at lease commencement. The average remaining lease term is approximately five years and the present value of the outstanding operating lease liability was determined applying a weighted average discount rate of 3.0% based on incremental borrowing rates applicable in each location.
Stock-Based Compensation	Stock-Based Compensation: The Company measure stock-based awards at fair value on the date of the grant and expense the awards over the requisite service period of employees or consultants. The fair value of stock options is determined using the fair market value at the time of grant. The fair value of restricted stock units (“RSU”s) and Deferred Share Units (“DSU”s) are determined using the share price of the Company at the date of grant. The fair value of performance based restricted stock units (“PRSU”s) is determined using the Monte Carlo Simulation Model. Stock-based compensation expense related to stock option awards is recognized over the requisite service period on a graded vesting basis. Forfeitures are accounted for as they occur. The Company’s estimates may be impacted by certain variables including, but not limited to, stock price volatility, employee stock option exercise behaviors, additional stock option grants, the Company’s performance and related tax impacts.
Earnings (Loss) Per Common Share	Earnings (Loss) Per Common Share:Basic earnings or loss per share includes no potential dilution and is computed by dividing the earnings or loss attributable to common stockholders by the weighted average number of common shares outstanding for the period. Diluted earnings or loss per share reflect the potential dilution of securities that could share in the earnings or loss of our Company. Dilutive securities are excluded from the calculation of our diluted weighted average common shares outstanding if their effect would be anti-dilutive based on the treasury stock method or due to a net loss from continuing operations. Common Shares that have not been released under the Company’s stock based plan or are being held in trust for purposes of the Company’s restricted stock unit program have been excluded from the calculation of basic earnings per share.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Schedule of Foreign Currency Exchange Rate Translation	For the years presented, the Company used the following exchange rates: Year-end exchange rate as at: Average for the year ended: December 31, 2022 December 31, 2021 December 31, 2022 December 31, 2021 Canadian dollar 1.35 1.27 1.30 1.25 Euro 0.94 0.88 0.95 0.85 RMB 6.90 6.35 6.72 6.45 Polish Zloty 4.39 4.04 4.44 3.92 Swedish Krona 10.42 9.05 10.08 8.57 Indian Rupee 82.69 74.45 78.50 73.92 Argentine Peso 176.79 102.54 127.11 94.79
Schedule of Property Plant and Equipment Components	Property, plant and equipment are stated at cost. Depreciation is provided for as follows: Assets Basis Rate Buildings Straight-line 10 years Computer equipment and software Straight-line 3 years Furniture and fixtures Straight-line 5 years Machinery and equipment Straight-line 5 - 10 years Leasehold improvements Straight-line Shorter of lease term or estimated useful life

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2022
Receivables [Abstract]
Schedule of Accounts Receivable	December 31, 2022 2021 Customer trade receivables $ 82,533 $ 90,324 Other receivables 19,355 14,504 Income tax receivable 818 872 Due from related parties (note 20) 3,974 1,651 Allowance for credit losses (5,040) (5,843) $ 101,640 $ 101,508

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventories	December 31, 2022 2021 Purchased parts and materials $ 61,213 $ 62,896 Work-in-progress 2,423 3,681 Finished goods 17,999 16,551 $ 81,635 $ 83,128

Sale of investment (Tables)

Sale of investment (Tables)	12 Months Ended
	Dec. 31, 2022
Discontinued Operations and Disposal Groups [Abstract]
Equity Method Investments	December 31, 2022 2021 Cummins Westport Inc. $ — $ 22,039 December 31, 2022 2021 Weichai Westport Inc. $ 1,824 $ 1,824 Minda Westport Technologies Limited 2,657 1,852 Other equity accounted investees 148 148 $ 4,629 $ 3,824
Realized Gain (Loss) on Investments	December 31, 2022 Proceeds from sale of investment $ 31,445 Holdback receivable 1 9,713 Less: carrying value of investment 22,039 Gain on sale of investment $ 19,119 1 Holdback receivable is included in other long-term assets in the consolidated balance sheets.

Long-term investments (Tables)

Long-term investments (Tables)	12 Months Ended
	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Schedule of Long-term Investments	December 31, 2022 2021 Cummins Westport Inc. $ — $ 22,039 December 31, 2022 2021 Weichai Westport Inc. $ 1,824 $ 1,824 Minda Westport Technologies Limited 2,657 1,852 Other equity accounted investees 148 148 $ 4,629 $ 3,824

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Accumulated Net Book December 31, 2022 Cost Depreciation Value Land and buildings $ 8,455 $ 2,107 $ 6,348 Computer equipment and software 8,756 6,740 2,016 Furniture and fixtures 7,283 5,606 1,677 Machinery and equipment 115,235 66,272 48,963 Leasehold improvements 13,874 10,237 3,637 $ 153,603 $ 90,962 $ 62,641 Accumulated Net Book December 31, 2021 Cost Depreciation Value Land and buildings $ 8,843 $ 1,883 $ 6,960 Computer equipment and software 7,965 6,054 1,911 Furniture and fixtures 6,223 5,149 1,074 Machinery and equipment 113,479 62,320 51,159 Leasehold improvements 13,502 10,186 3,316 $ 150,012 $ 85,592 $ 64,420

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Finite-Lived Intangible Assets	Gross Carrying Accumulated Intangible December 31, 2022 Amount Amortization Assets, net Patents and trademarks $ 19,799 $ 12,189 $ 7,610 Technology 3,952 3,745 207 Customer contracts 11,242 11,242 — Total $ 34,993 $ 27,176 $ 7,817 Gross Carrying Accumulated Intangible December 31, 2021 Amount Amortization Assets, net Patents and trademarks $ 20,748 $ 11,823 $ 8,925 Technology 4,202 3,894 308 Customer contracts 11,954 11,901 53 Total $ 36,904 $ 27,618 $ 9,286

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill are as follows: December 31, 2022 2021 Balance, beginning of year $ 3,121 $ 3,397 Impact of foreign exchange changes (163) (276) Balance, end of year $ 2,958 $ 3,121

Accounts payable and accrued _2

Accounts payable and accrued liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Accounts Payable and Accrued Liabilities, Current [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	December 31, 2022 2021 Trade accounts payable $ 72,934 $ 73,388 Accrued payroll 17,069 16,591 Taxes payable 4,425 4,621 Deferred revenue 4,435 3,503 Other payables — 1,135 $ 98,863 $ 99,238

Operating leases right-of-use_2

Operating leases right-of-use assets and lease liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Lease Cost	The components of lease cost are as follows: Years ended December 31, 2022 2021 Amortization of right-of-use assets $ 3,529 $ 3,620 Interest 717 891 Total lease cost $ 4,246 $ 4,511
Schedule of Maturities of Lease Liabilities	The maturities of lease liabilities as of December 31, 2022 are as follows: 2023 $ 3,379 2024 2,838 2025 2,473 2026 2,332 2027 2,143 Thereafter 13,908 Total undiscounted cash flows 27,073 Less: imputed interest 3,614 Present value of operating lease liabilities 23,459 Less: current portion 3,379 Long-term operating lease liabilities $ 20,080

Short-term debt (Tables)

Short-term debt (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Short-term Debt	December 31, 2022 2021 Revolving financing facilities $ 9,102 $ 13,652 The Company has a revolving financing facility with Hong Kong and Shanghai Banking Corporation ("HSBC"). This facility is secured by certain receivables of the Company and the maximum draw amount is $20,000, based on the receivables outstanding. As the Company collects these secured receivables, the facility is repaid. On December 22, 2021, the Company and HSBC amended the revolving financing facility's advances denominated in U.S. Dollars' and Euros' interest rates to the secured overnight financing rate plus 2.66% per annum and the Euro short-term rate plus 2.5%, respectively. As of December 31, 2022, the amount outstanding for this loan was $8,308 (December 31, 2021 - $12,965). Revolving financing facilities includes a new line of credit with Santander with the maximum draw amount of $800,000 and has a rate range of 2.02% - 3.04%. As of December 31, 2022 the amount outstanding was $794 (December 31, 2021 - nil). The Company closed the existing revolving financing facility with Santander during the year, and as at December 31, 2022, the amount outstanding for this loan was nil (December 31, 2021 - $687).

Long-term debt (Tables)

Long-term debt (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	December 31, 2022 2021 Term loan facilities, net of debt issuance costs (a) $ 41,934 $ 53,516 Other bank financing (b) 512 544 Capital lease obligations (c) 1,416 1,655 Balance, end of year 43,862 55,715 Less: current portion 11,698 10,590 Long-term portion $ 32,164 $ 45,125 (a) On December 13, 2021, the credit facility and non-revolving term facility with Export Development Canada ("EDC") were refinanced into one $20,000 term loan. The refinanced term loan provides an extension of the maturity to September 15, 2026 and reduced the interest rate to U.S. Prime Rate plus 2.01% per annum with quarterly principal and interest payments. The Company incurred costs of $300 related to this amendment, which are being amortized over the remainder of the loan term from the debt modification date using the effective interest rate method. As at December 31, 2022, the amount outstanding for this loan was $14,683, net of transaction costs (December 31, 2021 - $18,583). The loan is secured by share pledges over Westport Fuel Systems Canada Inc., Fuel Systems Solutions, Inc., Westport Luxembourg S.a.r.l and by certain of the Company's property, plant and equipment. On October 9, 2018 and November 28, 2019, the Company entered into Euro denominated loan agreements with UniCredit S.p.A. ("UniCredit"). On April 29, 2021, the Company and UniCredit amended the terms of these Euro denominated loan agreements to combine the facilities into one $8,803 loan facility. This loan matures on March 31, 2027, bears interest at an annual rate of 1.65%, and interest is paid quarterly. As at December 31, 2022, the amount outstanding for this loan was $8,044 (December 31, 2021 - $8,470). On May 20, 2020, the Company entered into a Euro denominated loan agreement with UniCredit. The effective interest rate of this loan is 1.82% with a maturity date of May 31, 2025. As at December 31, 2022, the amount outstanding for this loan was $2,699 (December 31, 2021 - $4,000). There is no security on the loan as it was made as part of the Italian government's COVID-19 Decreto Liquidità to help Italian companies to secure liquidity to continue operating while mitigating some of the impact of COVID-19. On July 17, 2020, the Company entered into a Euro denominated loan agreement with UniCredit. The effective interest rate of this loan is 1.75% with a maturity date of July 31, 2026. As at December 31, 2022, the amount outstanding for this loan was $11,273 (December 31, 2021 - $15,335). There is no security on the loan as it was made as part of the Italian government’s COVID-19 Decreto Liquidità. On August 11, 2020, the Company entered into a Euro denominated loan agreement with Deutsche Bank. The effective interest rate of this loan is 1.7% with a maturity date of August 31, 2026. As at December 31, 2022, the amount outstanding for this loan was $5,235 (December 31, 2021 - $7,128). There is no security on the loan as it was made as part of the Italian government’s COVID-19 Decreto Liquidità. 15. Long-term debt (continued): (b) Other bank financing consists of an unsecured bank financing arrangement with an interest rate of 0.55% and matures in 2027. (c) The Company has capital lease obligations that have terms of two Throughout the term of certain of these financing arrangements, the Company is required to meet certain financial and non-financial covenants. As of December 31, 2022, the Company is in compliance with all covenants under the financing arrangements.
Schedule of Maturities of Long-term Debt	The principal repayment schedule of long-term debt is as follows as at December 31, 2022: Term loan facilities Other bank financing Capital lease obligations Total 2023 $ 11,207 $ — $ 491 $ 11,698 2024 11,746 128 474 12,348 2025 11,169 128 270 11,567 2026 7,313 128 94 7,535 2027 and thereafter 499 128 87 714 $ 41,934 $ 512 $ 1,416 $ 43,862 The estimated repayments including interest are as follows, for the years ending December 31: 2023 $ 1,162 2024 1,637 2025 2,270 2026 2,851 $ 7,920

Long-term royalty payable (Tabl

Long-term royalty payable (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Royalty Payable	December 31, 2022 2021 Balance, beginning of year $ 9,947 $ 16,042 Accretion expense 791 1,356 Repayment (5,200) (7,451) Balance, end of year 5,538 9,947 Less: current portion 1,162 5,200 Long-term portion $ 4,376 $ 4,747
Schedule of Maturities of Long-term Debt	The principal repayment schedule of long-term debt is as follows as at December 31, 2022: Term loan facilities Other bank financing Capital lease obligations Total 2023 $ 11,207 $ — $ 491 $ 11,698 2024 11,746 128 474 12,348 2025 11,169 128 270 11,567 2026 7,313 128 94 7,535 2027 and thereafter 499 128 87 714 $ 41,934 $ 512 $ 1,416 $ 43,862 The estimated repayments including interest are as follows, for the years ending December 31: 2023 $ 1,162 2024 1,637 2025 2,270 2026 2,851 $ 7,920

Warranty liability (Tables)

Warranty liability (Tables)	12 Months Ended
	Dec. 31, 2022
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	A continuity of the warranty liability is as follows: Years ended December 31, 2022 2021 Balance, beginning of year $ 18,791 $ 18,936 Warranty claims (11,081) (5,322) Warranty accruals 4,338 7,025 Change in estimate 3,559 (337) Impact of foreign exchange changes (1,308) (1,511) Balance, end of year 14,299 18,791 Less: current portion 11,315 13,577 Long-term portion $ 2,984 $ 5,214

Share capital, stock options _2

Share capital, stock options and other stock-based plans (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Share-based Compensation, Stock Options, Activity	A continuity of the Units issued under the Westport Omnibus Plan are as follows: December 31 December 31 2022 2021 Number of Weighted Number of Weighted Outstanding, beginning of year 1,866,433 $ 2.98 1,452,378 $ 3.29 Granted 2,541,098 1.83 875,703 4.87 Vested and exercised (503,840) 3.19 (327,774) 3.86 Forfeited/expired (729,370) 1.28 (133,874) 1.62 Outstanding, end of year 3,174,321 $ 2.41 1,866,433 $ 2.98 Units outstanding and exercisable, end of year — — 61,086 $ 2.84
Schedule of Share Based Compensation Arrangement by Share Based Payment Award Intrinsic Value	The aggregate intrinsic value of the Company’s share units are as follows: December 31, 2022 2021 CDN$ CDN$ Share units: Outstanding $ 3,310 $ 5,434 Exercisable — 173 Exercised 524 —
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs	Stock-based compensation associated with the Unit plans is included in operating expenses as follows: Years ended December 31, 2022 2021 Cost of revenue $ 184 $ 91 Research and development 336 217 General and administrative 1,638 1,502 Sales and marketing 232 101 $ 2,390 $ 1,911

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of Effective Income Tax Rate Reconciliation	The Company’s income tax provision differs from that calculated by applying the combined enacted Canadian federal and provincial statutory income tax rate of 27% for the year ended December 31, 2022 (year ended December 31, 2021 – 27%) as follows: Years ended December 31, 2022 2021 Expected income tax expense (recovery) expense $ (8,446) $ 1,492 Non-deductible stock-based compensation 233 389 Other permanent differences (58) 4,559 Withholding taxes and other foreign taxes 621 76 Change in enacted tax rates 294 61 Foreign tax rate differences, foreign exchange and other adjustments 392 457 Non-taxable income from equity investment — (8,902) Change in valuation allowance (3,249) 2,970 Expired Losses 11,562 — Bargain purchase gain 63 (1,579) Tax realignment due to Italian tax law changes — (7,654) Income tax expense (recovery) $ 1,412 $ (8,131)
Schedule of Deferred Tax Assets and Liabilities	The significant components of the deferred income tax assets and liabilities are as follows: December 31, 2022 2021 Deferred income tax assets: Net loss carry forwards $ 208,399 $ 223,129 Intangible assets 4,015 4,571 Property, plant and equipment 18,392 18,225 Warranty liability 3,631 4,785 Foreign tax credits 620 620 Inventory 1,933 1,614 Research and development 5,001 7,537 Tax realignment due to Italian tax law changes 7,713 8,705 Financing and share issuance cost 1,106 — Other 8,859 10,858 Total gross deferred income tax assets 259,669 280,044 Valuation allowance (249,239) (268,391) Total deferred income tax assets $ 10,430 $ 11,653 Deferred income tax liabilities: Intangible assets $ (430) $ (430) Property, plant and equipment (15) (12) Other (2,837) (2,950) Total deferred income tax liabilities $ (3,282) $ (3,392) Total net deferred income tax assets $ 7,148 $ 8,261
Schedule of Components of Income Tax Expense (Benefit)	The components of the Company’s income tax expense (recovery) are as follows: Income tax expense (recovery) Net income (loss) before income taxes Current Deferred Total Year ended December 31, 2022 Italy $ 1,023 $ 20 $ (511) $ (491) United States 15,136 6 — 6 Canada (46,657) 372 — 372 Netherlands 3,103 601 (25) 576 Poland 3,002 512 118 630 Other (6,890) 341 (22) 319 $ (31,283) $ 1,852 $ (440) $ 1,412 Year ended December 31, 2021 Italy $ 921 $ 1,417 $ (10,373) $ (8,956) United States 31,476 (3) — (3) Canada (35,809) 69 — 69 Netherlands 3,843 704 33 737 Poland 1,966 351 14 365 Other 3,130 (366) 23 (343) $ 5,527 $ 2,172 $ (10,303) $ (8,131)
Summary of Operating Loss Carryforwards	The Company has loss carry-forwards in various tax jurisdictions available to offset future taxable income that expire in the following years, as follows: 2023 2024 2025 2026 and later Total Canada $ — $ — $ — $ 616,437 $ 616,437 United States — — — 90,475 90,475 Sweden — — — 10,656 10,656 China 1,528 948 2,267 1,994 6,737 India 4,909 4,909 Australia and Other 7,382 7,382 Total $ 1,528 $ 948 $ 2,267 $ 731,853 $ 736,596

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	Financial information by business segment as follows: Year ended December 31, 2022 Revenue Operating income (loss) Depreciation & amortization Equity income OEM $ 198,036 $ (32,000) $ 8,205 $ 930 IAM 107,662 2,340 3,162 — Corporate — (20,606) 433 — Total consolidated $ 305,698 $ (50,266) $ 11,800 $ 930 Year ended December 31, 2021 Revenue Operating income (loss) Depreciation & amortization Equity income OEM $ 195,476 $ (22,259) $ 8,654 $ 773 IAM 116,936 2,046 5,113 — Corporate — (10,333) 268 32,968 Total consolidated $ 312,412 $ (30,546) $ 14,035 $ 33,741 Years ended December 31, 2022 2021 Total additions to long-lived assets, excluding business combinations: OEM $ 11,178 $ 9,878 IAM 2,754 2,493 Corporate 597 1,787 Total consolidated $ 14,529 $ 14,158
Schedule of Geographical Revenue Information	% of total revenue Years ended December 31, 2022 2021 Europe 64 % 66 % Americas 12 % 11 % Asia 15 % 12 % Africa 5 % 7 % Other 4 % 4 %
Schedule of Allocation of the Total Assets	Total assets are allocated as follows : Total assets by operating segment Years ended December 31, 2022 2021 OEM $ 241,795 $ 193,928 IAM 145,377 148,745 Corporate 20,279 128,640 Total consolidated assets $ 407,451 $ 471,313
Schedule of Assets by Segment	Long-lived assets information by geographic area: December 31, 2022 Property, plant and equipment Intangible assets and goodwill Total Italy $ 20,382 $ 7,688 $ 28,070 Canada 25,199 129 25,328 Rest of Europe 9,032 2,958 11,990 Asia Pacific 8,028 — 8,028 Total consolidated long-lived assets $ 62,641 $ 10,775 $ 73,416 December 31, 2021 Property, plant and equipment Intangible assets and goodwill Total Italy $ 21,140 $ 9,131 $ 30,271 Canada 29,095 155 29,250 Rest of Europe 9,480 3,121 12,601 Asia Pacific 4,705 — 4,705 Total consolidated long-lived assets $ 64,420 $ 12,407 $ 76,827

Financial instruments (Tables)

Financial instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments Disclosure [Abstract]
Contractual Obligation, Fiscal Year Maturity Schedule	The following are the contractual maturities of financial obligations as at December 31, 2022: Carrying Contractual < 1 year 1-3 years 4-5 years >5 years Accounts payable and accrued liabilities $ 98,863 $ 98,863 $ 98,863 $ — $ — $ — Short-term debt (note 14) 9,102 9,102 9,102 — — — Term loan facilities (note 15(a)) 41,934 48,260 14,235 25,942 8,083 — Other bank financing (note 15(b)) 512 518 — 262 256 — Capital lease obligations (note 15(c)) 1,416 1,441 516 744 181 — Long-term royalty payable (note 16) 5,538 7,920 1,162 3,907 2,851 — Operating lease commitments (note 13) 23,459 27,073 3,379 5,311 4,475 13,908 $ 180,824 $ 193,177 $ 127,257 $ 36,166 $ 15,846 $ 13,908

Liquidity and Going Concern (De

Liquidity and Going Concern (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 86,184	$ 124,892	$ 64,262
Net cash used in operating activities	$ (31,578)	$ (43,793)

Significant accounting polici_4

Significant accounting policies - Exchange Rates (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Canadian dollar
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	1.35	1.27
Average foreign currency exchange rate	1.30	1.25
Euro
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	0.94	0.88
Average foreign currency exchange rate	0.95	0.85
RMB
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	6.90	6.35
Average foreign currency exchange rate	6.72	6.45
Polish Zloty
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	4.39	4.04
Average foreign currency exchange rate	4.44	3.92
Swedish Krona
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	10.42	9.05
Average foreign currency exchange rate	10.08	8.57
Indian Rupee
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	82.69	74.45
Average foreign currency exchange rate	78.50	73.92
Argentine Peso
Schedule of Foreign Currency [Line Items]
Foreign current exchange rate at year end	176.79	102.54
Average foreign currency exchange rate	127.11	94.79

Significant accounting polici_5

Significant accounting policies - Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Restricted cash	$ 98	$ 104

Significant accounting polici_6

Significant accounting policies - Property, Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Buildings
Property, Plant and Equipment [Line Items]
Useful life (in years)	10 years
Computer equipment and software
Property, Plant and Equipment [Line Items]
Useful life (in years)	3 years
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Useful life (in years)	5 years
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Useful life (in years)	5 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Useful life (in years)	10 years

Significant accounting polici_7

Significant accounting policies - Narrative (Details)	12 Months Ended
	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Remaining lease term	5 years
Weighted average discount rate	3%
Minimum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	5 years
Maximum
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life	20 years

Business combinations - Narrati

Business combinations - Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	May 28, 2021	Dec. 31, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Bargain purchase gain		$ 0	$ 5,856
Stako
Business Acquisition [Line Items]
Purchase price	$ 7,130
Bargain purchase gain	$ 5,856

Accounts receivable (Details)

Accounts receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Receivables [Abstract]
Customer trade receivables	$ 82,533	$ 90,324
Other receivables	19,355	14,504
Income tax receivable	818	872
Due from related parties (note 20)	3,974	1,651
Allowance for credit losses	(5,040)	(5,843)
Accounts receivable, net	$ 101,640	$ 101,508

Inventories - Schedule of Inven

Inventories - Schedule of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Purchased parts and materials	$ 61,213	$ 62,896
Work-in-progress	2,423	3,681
Finished goods	17,999	16,551
Inventory Net	$ 81,635	$ 83,128

Inventories - Narrative (Detail

Inventories - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventory write-downs to net realizable value	$ 722	$ 914

Sale of investment - Equity Met

Sale of investment - Equity Method Investment (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Cummins Westport, Inc.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Carrying value	$ 0	$ 22,039

Sale of investment - Narrative

Sale of investment - Narrative (Details) - Cummins Westport, Inc. - USD ($) $ in Thousands		12 Months Ended
	Feb. 07, 2022	Dec. 31, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of investment	$ 22,200	$ 31,445
Proceeds from sale of intellectual property	20,000
Proceeds received net of holdback	31,445
Purchase agreement holdback	$ 10,800

Sale of investment - Gain on Sa

Sale of investment - Gain on Sale of Investment (Details) - USD ($) $ in Thousands		12 Months Ended
	Feb. 07, 2022	Dec. 31, 2022	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale of investment		$ 19,119	$ 0
Cummins Westport, Inc.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of investment	$ 22,200	31,445
Holdback receivable		9,713
Less: carrying value of investment		22,039
Gain on sale of investment		$ 19,119

Long-term investments - Schedul

Long-term investments - Schedule of Investments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Schedule of Investments [Line Items]
Long-term investments (note 8)	$ 4,629	$ 3,824
Weichai Westport Inc.
Schedule of Investments [Line Items]
Long-term investments (note 8)	1,824	1,824
Minda Westport Technologies Limited
Schedule of Investments [Line Items]
Long-term investments (note 8)	2,657	1,852
Other equity accounted investees
Schedule of Investments [Line Items]
Long-term investments (note 8)	$ 148	$ 148

Long-term investments - Narrati

Long-term investments - Narrative (Details) - Weichai Westport Inc.	1 Months Ended	12 Months Ended
	Apr. 30, 2016	Dec. 31, 2022
Cartesian Capital Group
Schedule of Investments [Line Items]
Percentage of ownership after transaction	18.78%
Subsidiaries | Westport HK
Schedule of Investments [Line Items]
Percentage of ownership after transaction		23.33%
Parent Company | Westport HK
Schedule of Investments [Line Items]
Percentage of ownership after transaction		4.55%

Property, plant and equipment -

Property, plant and equipment - Schedule of PPE (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Cost	$ 153,603	$ 150,012
Accumulated Depreciation	90,962	85,592
Property, plant and equipment	62,641	64,420
Land and buildings
Property, Plant and Equipment [Line Items]
Cost	8,455	8,843
Accumulated Depreciation	2,107	1,883
Property, plant and equipment	6,348	6,960
Computer equipment and software
Property, Plant and Equipment [Line Items]
Cost	8,756	7,965
Accumulated Depreciation	6,740	6,054
Property, plant and equipment	2,016	1,911
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Cost	7,283	6,223
Accumulated Depreciation	5,606	5,149
Property, plant and equipment	1,677	1,074
Machinery and equipment
Property, Plant and Equipment [Line Items]
Cost	115,235	113,479
Accumulated Depreciation	66,272	62,320
Property, plant and equipment	48,963	51,159
Leasehold improvements
Property, Plant and Equipment [Line Items]
Cost	13,874	13,502
Accumulated Depreciation	10,237	10,186
Property, plant and equipment	$ 3,637	$ 3,316

Property, plant and equipment_2

Property, plant and equipment - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Depreciation	$ 10,712	$ 12,437
Depreciation in cost of sales	$ 7,384	$ 8,645

Intangible assets - Finite-live

Intangible assets - Finite-lived Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Amount	$ 34,993	$ 36,904
Accumulated amortization	27,176	27,618
Net book value	7,817	9,286
Patents and trademarks
Finite-Lived Intangible Assets [Line Items]
Amount	19,799	20,748
Accumulated amortization	12,189	11,823
Net book value	7,610	8,925
Technology
Finite-Lived Intangible Assets [Line Items]
Amount	3,952	4,202
Accumulated amortization	3,745	3,894
Net book value	207	308
Customer contracts
Finite-Lived Intangible Assets [Line Items]
Amount	11,242	11,954
Accumulated amortization	11,242	11,901
Net book value	$ 0	$ 53

Intangible assets - Narrative (

Intangible assets - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Amortization of intangible assets	$ 1,088	$ 1,598
Amortization 2023	1,159
Amortization 2024	1,159
Amortization 2025	1,118
Amortization 2026	892
Amortization 2027	$ 761

Goodwill - Schedule of Goodwill

Goodwill - Schedule of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Balance, beginning of year	$ 3,121	$ 3,397
Impact of foreign exchange changes	(163)	(276)
Balance, end of year	$ 2,958	$ 3,121

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 2,958	$ 3,121	$ 3,397

Accounts payable and accrued _3

Accounts payable and accrued liabilities - Schedule of AP and Accrued Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Accounts Payable and Accrued Liabilities, Current [Abstract]
Trade accounts payable	$ 72,934	$ 73,388
Accrued payroll	17,069	16,591
Taxes payable	4,425	4,621
Deferred revenue	4,435	3,503
Other payables	0	1,135
Total accounts payable and accrued liabilities	$ 98,863	$ 99,238

Operating leases right-of-use_3

Operating leases right-of-use assets and lease liabilities - Components of Lease Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Amortization of right-of-use assets	$ 3,529	$ 3,620
Interest	717	891
Total lease cost	$ 4,246	$ 4,511

Operating leases right-of-use_4

Operating leases right-of-use assets and lease liabilities - Maturity of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
2023	$ 3,379
2024	2,838
2025	2,473
2026	2,332
2027	2,143
Thereafter	13,908
Total undiscounted cash flows	27,073
Less: imputed interest	3,614
Present value of operating lease liabilities	23,459
Less: current portion	3,379	$ 4,190
Long-term operating lease liabilities	$ 20,080	$ 24,362

Operating leases right-of-use_5

Operating leases right-of-use assets and lease liabilities - Narrative (Details)	Dec. 31, 2022
Leases [Abstract]
Remaining lease term	5 years
Weighted average discount rate	3%

Short-term debt (Details)

Short-term debt (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Short-term Debt [Line Items]
Short-term debt (note 14)	$ 9,102,000	$ 13,652,000
Senior financing
Short-term Debt [Line Items]
Short-term debt (note 14)	9,102,000	13,652,000
HSBC Revolving Financing Facility | Senior financing
Short-term Debt [Line Items]
Maximum draw amount	20,000,000
Amount outstanding	$ 8,308,000	12,965,000
HSBC Revolving Financing Facility | Senior financing | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Short-term Debt [Line Items]
Basis spread on variable rate debt	2.66%
HSBC Revolving Financing Facility | Senior financing | Eurodollar
Short-term Debt [Line Items]
Basis spread on variable rate debt	2.50%
Santander Revolving Financing Facility | Senior financing
Short-term Debt [Line Items]
Maximum draw amount	$ 800,000,000
Amount outstanding	$ 794,000	0
Santander Revolving Financing Facility | Senior financing | Minimum
Short-term Debt [Line Items]
Interest rate (percent)	2.02%
Santander Revolving Financing Facility | Senior financing | Maximum
Short-term Debt [Line Items]
Interest rate (percent)	3.04%
Santander Revolving Financing Facility, Closed | Senior financing
Short-term Debt [Line Items]
Amount outstanding	$ 0	687,000
ING Revolving Financing Facility | Senior financing
Short-term Debt [Line Items]
Maximum draw amount	1,365,000
Amount outstanding	$ 0	$ 0
ING Revolving Financing Facility | Senior financing | Warsaw Interbank Offered Rate
Short-term Debt [Line Items]
Basis spread on variable rate debt	1.20%

Long-term debt - Schedule of De

Long-term debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total Gross Debt	$ 43,862	$ 55,715
Less: current portion	11,698	10,590
Long-term portion	32,164	45,125
Other bank financing
Debt Instrument [Line Items]
Total Gross Debt	512	544
Capital lease obligations
Debt Instrument [Line Items]
Total Gross Debt	1,416	1,655
Term loan facilities
Debt Instrument [Line Items]
Total Gross Debt	$ 41,934	$ 53,516

Long-term debt - Narrative (Det

Long-term debt - Narrative (Details) - USD ($)	Dec. 13, 2021	Apr. 29, 2021	Dec. 31, 2022	Dec. 31, 2021	Aug. 11, 2020	Jul. 17, 2020	May 20, 2020
Debt Instrument [Line Items]
Debt and capital lease obligations			$ 43,862,000	$ 55,715,000
Other bank financing
Debt Instrument [Line Items]
Interest rate (percent)			0.55%
Minimum
Debt Instrument [Line Items]
Capital lease term			2 years
Capital lease obligation interest rates			1.70%
Maximum
Debt Instrument [Line Items]
Capital lease term			5 years
Capital lease obligation interest rates			2.70%
Secured Debt
Debt Instrument [Line Items]
Debt and capital lease obligations			$ 41,934,000	53,516,000
Secured Debt | EDC Loan
Debt Instrument [Line Items]
Long-term debt	$ 20,000,000
Debt issuance costs	$ 300,000
Debt and capital lease obligations			14,683,000	18,583,000
Secured Debt | UniCredit Loan
Debt Instrument [Line Items]
Debt and capital lease obligations		$ 8,803,000	8,044,000	8,470,000
Secured Debt | Third UniCredit Loan
Debt Instrument [Line Items]
Debt and capital lease obligations			2,699,000	4,000,000
Effective rate on debt							1.82%
Secured Debt | Fourth UniCredit Loan
Debt Instrument [Line Items]
Debt and capital lease obligations			11,273,000	15,335,000
Effective rate on debt						1.75%
Secured Debt | Deutsche Bank Euro Loan
Debt Instrument [Line Items]
Debt and capital lease obligations			$ 5,235,000	$ 7,128,000
Effective rate on debt					1.70%
Prime Rate | Secured Debt | EDC Loan
Debt Instrument [Line Items]
Basis spread on variable rate debt	2.01%
Euribor | Secured Debt | UniCredit Loan
Debt Instrument [Line Items]
Basis spread on variable rate debt		1.65%

Long-term debt - Schedule of Ma

Long-term debt - Schedule of Maturities on Senior Financing (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Debt Instrument [Line Items]
2023	$ 11,698
2024	12,348
2025	11,567
2026	7,535
2027 and thereafter	714
Long-term debt	43,862
Capital lease obligations
Debt Instrument [Line Items]
2023	491
2024	474
2025	270
2026	94
2027 and thereafter	87
Long-term debt	1,416
Other bank financing
Debt Instrument [Line Items]
2023	0
2024	128
2025	128
2026	128
2027 and thereafter	128
Long-term debt	512
Term loan facilities
Debt Instrument [Line Items]
2023	11,207
2024	11,746
2025	11,169
2026	7,313
2027 and thereafter	499
Long-term debt	$ 41,934

Long-term royalty payable - Con

Long-term royalty payable - Continuity Schedule of Long-term Royalty Payable (Details) - USD ($)	1 Months Ended	12 Months Ended
	Jan. 31, 2017	Dec. 31, 2022	Dec. 31, 2021	Jan. 11, 2016
Long-Term Debt [Roll Forward]
Less: current portion		$ 1,162,000	$ 5,200,000
Long-term portion		4,376,000	4,747,000
Royalty agreement
Long-Term Debt [Roll Forward]
Balance, beginning of year		9,947,000	16,042,000
Accretion expense		791,000	1,356,000
Repayment		(5,200,000)	(7,451,000)
Balance, end of year		5,538,000	9,947,000
Royalty payable		5,538,000	9,947,000
Less: current portion		1,162,000	5,200,000
Long-term portion		4,376,000	4,747,000
Cartesian Capital Group
Long-Term Debt [Roll Forward]
Annual royalties, percent of annual revenue (equal to or greater of)	15%
Cumulative royalties threshold for royalty payment	$ 15,000
Cartesian Capital Group | Royalty agreement
Long-Term Debt [Roll Forward]
Repayment		$ (11,912,000)	$ (11,912,000)
Cartesian Capital Group | Loans payable | Tranche I Financing
Long-Term Debt [Roll Forward]
Finance agreement amount				$ 17,500
Effective rate on debt				23%

Long-term royalty payable - Min

Long-term royalty payable - Minimum Repayments (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Minimum repayments including interest for royalties payable
2023	$ 11,698
2024	12,348
2025	11,567
2026	7,535
Long-term debt	43,862
Royalty agreement
Minimum repayments including interest for royalties payable
2023	1,162
2024	1,637
2025	2,270
2026	2,851
Long-term debt	$ 7,920

Warranty liability (Details)

Warranty liability (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Movement in Standard and Extended Product Warranty Accrual, Increase (Decrease) [Roll Forward]
Balance, beginning of year	$ 18,791	$ 18,936
Warranty claims	(11,081)	(5,322)
Warranty accruals	4,338	7,025
Change in estimate	3,559	(337)
Impact of foreign exchange changes	(1,308)	(1,511)
Balance, end of year	14,299	18,791	$ 18,936
Warranty liability	14,299	18,791	18,936
Less: current portion	11,315	13,577
Long-term portion	2,984	5,214
Product Warranty Liability [Line Items]
Insurance recovery			$ 8,865
Other receivables
Product Warranty Liability [Line Items]
Insurance recovery		3,521
Warranty accrual related to field service campaign	2,937
Other long-term asset
Product Warranty Liability [Line Items]
Insurance recovery		$ 5,344
Warranty accrual related to field service campaign	$ 4,122

Share capital, stock options _3

Share capital, stock options and other stock-based plans - Narrative (Details) - USD ($)				3 Months Ended	4 Months Ended	12 Months Ended
	Aug. 31, 2021	Jun. 08, 2021	Jan. 21, 2021	Mar. 31, 2021	Mar. 20, 2021	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Transaction costs		$ 7,194,000
Price per share (in dollars per share)		$ 5.50
Issuance of common shares on at-the-market public offering, net of costs incurred		$ 115,115,000
Compensation expense						$ 2,390,000	$ 1,911,000
Stock-based compensation settled in cash						2,066,000	324,000
Convertible debt | Convertible unsecured notes due June 1, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Converted amount	$ 2,500,000		$ 2,500,000
Converted shares	1,836,750		1,815,117
ATM Program
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common shares from treasury to public				1,819,712
Gross proceeds from issuance of shares				$ 13,211,000	$ 27,586,000
Transaction costs				405,000
Commission costs				264,000
Net proceeds from issuance of shares				$ 12,806,000
ATM Program | Weighted Average
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average share price (in dollars per share)				$ 7.26
Public Offering
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common shares on at-the-market public offering, net of costs incurred							107,921,000
Over-Allotment Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common shares on at-the-market public offering, net of costs incurred (in shares)		2,730,000
Share units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation expense						$ 2,066,000	$ 1,911,000
Granted (in shares)						2,541,098	875,703
Compensation cost not yet recognized						$ 4,134,000
Compensation cost not yet recognized, period for recognition (in years)						2 years
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)						994,700	417,719
Vesting period (in years)						3 years
PSU's
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)						1,221,398	457,984
DSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)						325,000	0
Common stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common shares on exercise of share units (in shares)						503,840	327,774
Common stock | Public Offering
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issuance of common shares on at-the-market public offering, net of costs incurred (in shares)						20,930,000	20,930,000
Issuance of common shares on at-the-market public offering, net of costs incurred						$ 107,921,000	$ 107,921,000

Share capital, stock options _4

Share capital, stock options and other stock-based plans - Share units (Details) - Share units - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Number of Units
Outstanding, beginning of period (in shares)	1,866,433	1,452,378
Granted (in shares)	2,541,098	875,703
Vested and exercised (in shares)	(503,840)	(327,774)
Forfeited/expired (in shares)	(729,370)	(133,874)
Outstanding, end of period (in shares)	3,174,321	1,866,433
Units outstanding and exercisable, end of period (in shares)	0	61,086
Weighted average grant date fair value (CDN $)
Outstanding, beginning of period (in Canadian dollars per share)	$ 2.98	$ 3.29
Granted (in Canadian dollars per share)	1.83	4.87
Vested and exercised (in Canadian dollars per share)	3.19	3.86
Forfeited/expired (in Canadian dollars per share)	1.28	1.62
Outstanding, end of period (in Canadian dollars per share)	2.41	2.98
Units outstanding and exercisable, end of period (in Canadian dollars per share)	$ 0	$ 2.84

Share capital, stock options _5

Share capital, stock options and other stock-based plans - Aggregate intrinsic values (Details) - Share units - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding	$ 3,310	$ 5,434
Exercisable	0	173
Exercised	$ 524	$ 0

Share capital, stock options _6

Share capital, stock options and other stock-based plans - Stock-based compensation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	$ 2,390	$ 1,911
Cost of revenue
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	184	91
Research and development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	336	217
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	1,638	1,502
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Compensation expense	$ 232	$ 101

Income taxes - Narrative (Detai

Income taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Effective federal rate	27%	27%
Unrecognized tax benefit	$ 5,352	$ 5,152

Income taxes - Effective Income

Income taxes - Effective Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Expected income tax expense (recovery) expense	$ (8,446)	$ 1,492
Non-deductible stock-based compensation	233	389
Other permanent differences	(58)	4,559
Withholding taxes and other foreign taxes	621	76
Change in enacted tax rates	294	61
Foreign tax rate differences, foreign exchange and other adjustments	392	457
Non-taxable income from equity investment	0	(8,902)
Change in valuation allowance	(3,249)	2,970
Expired Losses	11,562	0
Bargain purchase gain	63	(1,579)
Tax realignment due to Italian tax law changes	0	(7,654)
Income tax expense (recovery)	$ 1,412	$ (8,131)

Income taxes - Deferred Tax Ass

Income taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred income tax assets:
Net loss carry forwards	$ 208,399	$ 223,129
Intangible assets	4,015	4,571
Property, plant and equipment	18,392	18,225
Warranty liability	3,631	4,785
Foreign tax credits	620	620
Inventory	1,933	1,614
Research and development	5,001	7,537
Tax realignment due to Italian tax law changes	7,713	8,705
Financing and share issuance cost	1,106	0
Other	8,859	10,858
Total gross deferred income tax assets	259,669	280,044
Valuation allowance	(249,239)	(268,391)
Total deferred income tax assets	10,430	11,653
Deferred income tax liabilities:
Intangible assets	(430)	(430)
Property, plant and equipment	(15)	(12)
Other	(2,837)	(2,950)
Total deferred income tax liabilities	(3,282)	(3,392)
Total net deferred income tax assets	$ 7,148	$ 8,261

Income taxes - Components of Ta

Income taxes - Components of Tax Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Line Items]
Income (loss) before income taxes	$ (31,283)	$ 5,527
Current	1,852	2,172
Deferred	(440)	(10,303)
Income tax expense (recovery)	1,412	(8,131)
Italy
Income Taxes [Line Items]
Income (loss) before income taxes	1,023	921
Current	20	1,417
Deferred	(511)	(10,373)
Income tax expense (recovery)	(491)	(8,956)
United States
Income Taxes [Line Items]
Income (loss) before income taxes	15,136	31,476
Current	6	(3)
Deferred	0	0
Income tax expense (recovery)	6	(3)
Canada
Income Taxes [Line Items]
Income (loss) before income taxes	(46,657)	(35,809)
Current	372	69
Deferred	0	0
Income tax expense (recovery)	372	69
Netherlands
Income Taxes [Line Items]
Income (loss) before income taxes	3,103	3,843
Current	601	704
Deferred	(25)	33
Income tax expense (recovery)	576	737
Poland
Income Taxes [Line Items]
Income (loss) before income taxes	3,002	1,966
Current	512	351
Deferred	118	14
Income tax expense (recovery)	630	365
Other
Income Taxes [Line Items]
Income (loss) before income taxes	(6,890)	3,130
Current	341	(366)
Deferred	(22)	23
Income tax expense (recovery)	$ 319	$ (343)

Income taxes - Expiration of Lo

Income taxes - Expiration of Loss Carry-forwards (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 736,596
2023
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,528
2024
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	948
2025
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	2,267
2026 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	731,853
Canada
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	616,437
Canada | 2023
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Canada | 2024
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Canada | 2025
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Canada | 2026 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	616,437
United States
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	90,475
United States | 2023
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
United States | 2024
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
United States | 2025
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
United States | 2026 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	90,475
Sweden
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	10,656
Sweden | 2023
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Sweden | 2024
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Sweden | 2025
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	0
Sweden | 2026 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	10,656
China
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	6,737
China | 2023
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,528
China | 2024
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	948
China | 2025
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	2,267
China | 2026 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	1,994
India
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	4,909
India | 2023
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
India | 2024
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
India | 2025
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
India | 2026 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	4,909
Australia and Other
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	7,382
Australia and Other | 2023
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
Australia and Other | 2024
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
Australia and Other | 2025
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards
Australia and Other | 2026 and later
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 7,382

Related party transactions (Det

Related party transactions (Details) - Minda Westport Technologies Limited - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Related Party Transaction [Line Items]
Due from related parties	$ 3,974	$ 1,593
Sales	$ 10,473	$ 2,232

Segment information - Narrative

Segment information - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment	3
Revenue	$ 305,698	$ 312,412
Goodwill	2,958	3,121	$ 3,397
Long-term investments	4,629	3,824
Corporate
Segment Reporting Information [Line Items]
Revenue	0	0
Long-term investments	1,972	1,972
OEM
Segment Reporting Information [Line Items]
Revenue	43,265	49,683
Long-term investments	$ 2,657	$ 1,852
OEM | Revenue from Contract with Customer, Segment Benchmark | Product Concentration Risk
Segment Reporting Information [Line Items]
Concentration percentage	14%	16%
IAM
Segment Reporting Information [Line Items]
Goodwill	$ 2,958	$ 3,121

Segment information - Financial

Segment information - Financial information by business segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Revenue	$ 305,698	$ 312,412
Operating income (loss)	(50,266)	(30,546)
Depreciation & amortization	11,800	14,035
Equity income	930	33,741
Corporate
Segment Reporting Information [Line Items]
Revenue	0	0
Operating income (loss)	(20,606)	(10,333)
Depreciation & amortization	433	268
Equity income	0	32,968
OEM
Segment Reporting Information [Line Items]
Revenue	43,265	49,683
OEM | Operating Segments
Segment Reporting Information [Line Items]
Revenue	198,036	195,476
Operating income (loss)	(32,000)	(22,259)
Depreciation & amortization	8,205	8,654
Equity income	930	773
IAM | Operating Segments
Segment Reporting Information [Line Items]
Revenue	107,662	116,936
Operating income (loss)	2,340	2,046
Depreciation & amortization	3,162	5,113
Equity income	$ 0	$ 0

Segment information - Assets (D

Segment information - Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	$ 14,529	$ 14,158
Operating Segments | OEM
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	11,178	9,878
Operating Segments | IAM
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	2,754	2,493
Corporate
Segment Reporting Information [Line Items]
Total additions to long-lived assets, excluding business combinations:	$ 597	$ 1,787

Segment information - Percent o

Segment information - Percent of revenue by geographical location (Details) - Geographic Concentration Risk - Revenue, Product and Service Benchmark	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Europe
Segment Reporting Information [Line Items]
Concentration percentage	64%	66%
Americas
Segment Reporting Information [Line Items]
Concentration percentage	12%	11%
Asia
Segment Reporting Information [Line Items]
Concentration percentage	15%	12%
Africa
Segment Reporting Information [Line Items]
Concentration percentage	5%	7%
Other
Segment Reporting Information [Line Items]
Concentration percentage	4%	4%

Segment Information - Total ass

Segment Information - Total asset allocation (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting, Asset Reconciling Item [Line Items]
Total consolidated assets	$ 407,451	$ 471,313
Operating Segments | OEM
Segment Reporting, Asset Reconciling Item [Line Items]
Total consolidated assets	241,795	193,928
Operating Segments | IAM
Segment Reporting, Asset Reconciling Item [Line Items]
Total consolidated assets	145,377	148,745
Corporate
Segment Reporting, Asset Reconciling Item [Line Items]
Total consolidated assets	$ 20,279	$ 128,640

Segment information - Assets by

Segment information - Assets by geographic area (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting, Asset Reconciling Item [Line Items]
Total consolidated property, plant and equipment	$ 62,641	$ 64,420
Total consolidated intangible assets	10,775	12,407
Total consolidated long-lived assets	73,416	76,827
Italy
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	20,382	21,140
Intangible assets and goodwill	7,688	9,131
Long-lived assets including equity method investments	28,070	30,271
Canada
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	25,199	29,095
Intangible assets and goodwill	129	155
Long-lived assets including equity method investments	25,328	29,250
Rest of Europe
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	9,032	9,480
Intangible assets and goodwill	2,958	3,121
Long-lived assets including equity method investments	11,990	12,601
Asia Pacific
Segment Reporting, Asset Reconciling Item [Line Items]
Property, plant and equipment	8,028	4,705
Intangible assets and goodwill	0	0
Long-lived assets including equity method investments	$ 8,028	$ 4,705

Financial instruments - Narrati

Financial instruments - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Other Commitments [Line Items]
Cash, cash equivalents and short-term investments	$ 86,184
Restricted cash	98	$ 104
Impact on income from 5% change in U.S. dollar against foreign currency	1,129
Impact on net loss from a 50 basis point change in interest rates	$ 476
Accounts receivable | Customer receivable | Credit concentration risk
Other Commitments [Line Items]
Percent of A/R	76%	83%
Accounts receivable | Government grants receivable | Credit concentration risk
Other Commitments [Line Items]
Percent of A/R	24%	17%
Minimum
Other Commitments [Line Items]
A/R period	30 days
Maximum
Other Commitments [Line Items]
A/R period	90 days

Financial instruments - Financi

Financial instruments - Financial Obligations (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Other Commitments [Line Items]
Carrying amount	$ 180,824
Contractual cash flows	193,177
Contractual obligation, due less than 1 year	127,257
Contractual obligation, due 1-3 years	36,166
Contractual obligation, due 4-5 years	15,846
Contractual obligation, due after 5 years	13,908
Term loan facilities
Other Commitments [Line Items]
Carrying amount	41,934
Contractual cash flows	48,260
Contractual obligation, due less than 1 year	14,235
Contractual obligation, due 1-3 years	25,942
Contractual obligation, due 4-5 years	8,083
Contractual obligation, due after 5 years	0
Other bank financing (note 15(b))
Other Commitments [Line Items]
Carrying amount	512
Contractual cash flows	518
Contractual obligation, due less than 1 year	0
Contractual obligation, due 1-3 years	262
Contractual obligation, due 4-5 years	256
Contractual obligation, due after 5 years	0
Capital lease obligations
Other Commitments [Line Items]
Carrying amount	1,416
Contractual cash flows	1,441
Contractual obligation, due less than 1 year	516
Contractual obligation, due 1-3 years	744
Contractual obligation, due 4-5 years	181
Contractual obligation, due after 5 years	0
Long-term royalty payable
Other Commitments [Line Items]
Carrying amount	5,538
Contractual cash flows	7,920
Contractual obligation, due less than 1 year	1,162
Contractual obligation, due 1-3 years	3,907
Contractual obligation, due 4-5 years	2,851
Contractual obligation, due after 5 years	0
Operating lease commitments
Other Commitments [Line Items]
Carrying amount	23,459
Contractual cash flows	27,073
Contractual obligation, due less than 1 year	3,379
Contractual obligation, due 1-3 years	5,311
Contractual obligation, due 4-5 years	4,475
Contractual obligation, due after 5 years	13,908
Accounts payable and accrued liabilities
Other Commitments [Line Items]
Carrying amount	98,863
Contractual cash flows	98,863
Contractual obligation, due less than 1 year	98,863
Contractual obligation, due 1-3 years	0
Contractual obligation, due 4-5 years	0
Contractual obligation, due after 5 years	0
Short-term debt (note 14)
Other Commitments [Line Items]
Carrying amount	9,102
Contractual cash flows	9,102
Contractual obligation, due less than 1 year	9,102
Contractual obligation, due 1-3 years	0
Contractual obligation, due 4-5 years	0
Contractual obligation, due after 5 years	$ 0