Accounts Receivable, net

3 Months Ended

Mar. 31, 2022

Receivables [Abstract]

Accounts Receivable, net

3.Accounts receivable, net

	March 31, 2022			December 31, 2021
Trade receivables	$	22,924		$	14,684
Sales tax receivable		834			358
Other receivables		602			370
Provision for sales returns		(69	)		(157	)
Expected credit losses		(1,194	)		(335	)
Total receivables, net	$	23,097		$	14,920

Sales tax receivable represents input tax credits arising from sales tax levied on the supply of goods purchased or services received in Canada. Other receivables at March 31, 2022 and December 31, 2021 mainly include amounts due from the sellers of the Apothecarium.

	March 31, 2022			December 31, 2021
Trade receivables	$	22,924		$	14,684
Less: provision for sales returns and expected credit losses		(1,263	)		(492	)
Total trade receivables, net	$	21,661		$	14,192
Of which
Current		15,192			13,282
31-90 days		1,111			569
Over 90 days		6,621			833
Less: provision for sales returns and expected credit losses		(1,263	)		(492	)
Total trade receivables, net	$	21,661			14,192

The following is a roll-forward of the provision for sales returns and allowances related to trade accounts receivable:

	March 31, 2022			December 31, 2021
Beginning of period	$	492			1,782
Provision for sales returns		—			1,125
Expected credit losses		859			357
Write-offs charged against provision		(88	)		(2,772	)
Total provision for sales returns and allowances	$	1,263			492