Investments in Companies Accounted for at Equity (Tables)

12 Months Ended

Dec. 31, 2022

Investments in Companies Accounted for at Equity Method [Abstract]

Schedule of Changes in the Carrying Amount of the Company’s Investment in TSG

The following table summarizes the Group’s investments in companies accounted for at equity:

	December 31,
	2022		2021
TSG (Joint venture)		19,459		27,633
Other		1,287		1,267
	$	20,746	$	28,900

Schedule of Investment in TSG Equity Method

The following table summarizes the balances related to the Company’s investment in TSG in the consolidated statements of financial position:

	December 31,
	2022		2021
Investment in companies accounted for at equity method
Shares		11,291		18,391
Capital note		8,168		9,242
	$	19,459	$	27,633
Long-term investments and receivables
Dividend preference derivative at fair value through profit or loss	$	3,000	$	2,023

Schedule of Fair Value of TSG's Dividend Preference Derivative

The following table summarizes the changes in the fair value of TSG’s dividend preference derivative:

	December 31,
	2022			2021
Opening balance	$	2,023		$	1,707
Increase in fair value recognized in profit or loss		1,221			255
Currency exchange rate in other comprehensive income		(244	)		61
Closing balance	$	3,000		$	2,023

Schedule of the Following Table Summarizes the Changes in the Carrying Amount of the Company’s Investment in TSG

The following table summarizes the changes in the carrying amount of the Company’s investment in TSG:

January 1, 2020	$	26,016
Company’s share of profit		1,318
Company’s share of other comprehensive income		(169	)
December 31, 2020	$	27,165
Company’s share of profit		340
Company’s share of other comprehensive income		128
December 31, 2021	$	27,633
Company’s share of profit		(2,027	)
Company’s share of other comprehensive income		(3,053	)
Adjustments arising from translating financial statements from functional currency to presentation currency		(3,094	)
December 31, 2022	$	19,459

Schedule of Statement of Financial Position

Summarized statements of financial position of TSG as of December 31, 2021 and 2022:

	December 31,
	2022			2021
Current assets		67,254			47,065
Non-current assets		65,627			27,557
Current liabilities		(33,527	)		(25,167	)
Non-current liabilities		(69,534	)		(6,299	)
Net assets		29,820			43,156
Accumulated cost of share-based payment		(1,705	)		(1,282	)
Total equity attributed to shareholders	$	28,115		$	41,874
		50	%		50	%
Share of equity in TSG		14,058			20,937
Excess of fair value over carrying amount		5,401			6,696
Total investment carrying amount	$	19,459		$	27,633

Schedule of Highlights of TSG Profit or Loss in Accordance

Summarized operating results of TSG for the years ended December 31, 2022, 2021 and 2020:

	Year ended December 31,
	2022			2021			2020
Revenues		69,714			77,035			77,661
Net income		(2,780	)		2,104			4,059
Other comprehensive income		(6,107	)		255			(338	)
Total comprehensive income		(8,887	)		2,359			3,721
Company’s share in TSG		50	%		50	%		50	%
		(4,444	)		1,180			1,861
Amortization of excess cost of intangible assets net of tax		(637	)		(712	)		(712	)
Company’s share of total comprehensive income		(5,081	)		468			1,149
Company’s share of other comprehensive income		(3,053	)		128			(169	)
Company’s share of profit		(2,027	)		340			1,318
		(5,081	)		468			1,149