3 | Trade and other receivables, net |
Trade receivables and other receivables, net, as of June 30, 2026 and December 31, 2025 consists of the following: | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | | | $ | | $ | Trade receivables, gross | | 9,584 | | 7,621 | Contract assets, gross | | — | | 386 | Trade receivables and contract assets | | 9,584 | | 8,007 | Allowance for expected credit losses | | (577) | | (898) | Trade receivables, net | | 9,007 | | 7,109 | Tax receivables | | 427 | | 311 | Other receivables | | 180 | | 80 | Total trade and other receivables, net | | 9,614 | | 7,500 | Less: Current portion | | 9,614 | | 7,200 | Long-term portion | | — | | 300 |
The activity in the allowance for expected credit losses for trade receivables and contract assets was as follows: | | | | | | | June 30, | | December 31, | | | 2026 | | 2025 | | | $ | | $ | Balance - Beginning of the period | | 898 | | 158 | Write off against the allowance | | (375) | | — | Provision for allowance for expected credit losses | | 54 | | 740 | Balance - End of the period | | 577 | | 898 |
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