RESTATEMENT (Tables)

6 Months Ended

Dec. 31, 2022

Restatement Impacts to the Condensed Consolidated Statement of Operations and Comprehensive Loss (unaudited)

For the Three Months Ended December 31, 2021


	For the three months ended December 31, 2021
	As Previously Reported		Restatement Impacts			Restated
Interest expense	$	488	$	534		$	1,022
Loss before income taxes		3,458		534			3,992
Net loss		3,458		534			3,992
Reporting currency translation		15		(1	)		14
Total comprehensive loss		3,473		533			4,006

Restatement Impacts to the Condensed Consolidated Statement of Operations and Comprehensive Loss (unaudited)

For the Six Months Ended December 31, 2021


	For the six months ended December 31, 2021
	As Previously Reported			Restatement Impacts			Restated
Foreign exchange loss	$	149		$	15		$	164
Interest expense		980			647			1,627
Loss before income taxes		5,418			662			6,080
Net loss		5,418			662			6,080
Reporting currency translation		(94	)		(16	)		(110	)
Total comprehensive loss		5,324			646			5,970

Restatement Impacts to the Condensed Consolidated Statement of Shareholders’ Equity (unaudited)

For the Three Months Ended December 31, 2021

	As Previously Reported			Restatement Impacts			Restated
September 30, 2021 opening balance adjustments:
Deficit	$	(101,036	)	$	(562	)	$	(101,598	)
Accumulated other comprehensive loss		(1,034	)		(1	)		(1,035	)
Total Shareholders’ equity		13,826			(563	)		13,263
Activity adjustments:
Loss for the period		(3,458	)		(534	)		(3,992	)
Reporting currency translation		(15	)		1			(14	)
December 31, 2021 ending balance adjustments:
Deficit		(104,494	)		(1,096	)		(105,590	)
Accumulated other comprehensive loss		(1,049	)		-			(1,049	)
Total equity		15,392			(1,096	)		14,296

Restatement Impacts to the Condensed Consolidated Statement of Shareholders’ Equity (unaudited)

For the Six Months Ended December 31, 2021

	As Previously Reported			Restatement Impacts			Restated
June 30, 2021 opening balance adjustments:
Deficit	$	(99,076	)	$	(434	)	$	(99,510	)
Accumulated other comprehensive loss		(1,143	)		(16	)		(1,159	)
Total Shareholders’ equity		13,663			(450	)		13,213
Activity adjustments:
Loss for the period		(5,418	)		(662	)		(6,080	)
Reporting currency translation		94			16			110
December 31, 2021 ending balance adjustments:
Deficit		(104,494	)		(1,096	)		(105,590	)
Accumulated other comprehensive loss		(1,049	)		-			(1,049	)
Total equity		15,392			(1,096	)		14,296

Restatement Impacts to the Condensed Consolidated Statement of Cash Flows (unaudited)

For the Six Months Ended December 31, 2021


	As Previously Reported			Restatement Impacts			Restated
CASH FLOWS FROM OPERATING ACTIVITIES
Total loss for the period	$	(5,418	)	$	(662	)	$	(6,080	)
Accretion of convertible debt		877			647			1,524
Foreign exchange loss		210			15			225