Accounts Receivable, net

6 Months Ended

Jun. 30, 2022

Accounts receivable, net


	June 30, 2022			December 31, 2021
Trade receivables	$	22,341		$	14,684
Sales tax receivable		559			358
Other receivables		437			370
Provision for sales returns		(316	)		(157	)
Expected credit losses		(832	)		(335	)
Total receivables, net	$	22,189		$	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 June 30, 2022 and December 31, 2021 mainly include amounts due from the sellers of the Apothecarium.


	June 30, 2022			December 31, 2021
Trade receivables	$	22,341		$	14,684
Less: provision for sales returns and expected credit losses		(1,148	)		(492	)
Total trade receivables, net	$	21,193		$	14,192

Of which
Current		8,173			13,282
31-90 days		711			569
Over 90 days		13,457			833
Less: provision for sales returns and expected credit losses		(1,148	)		(492	)
Total trade receivables, net	$	21,193			14,192

The over 90 days aged balance relates mainly to one customer who has agreed to a payment plan and the Company has received payments in accordance with the payment plan subsequent to June 30, 2022.

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


	June 30, 2022			December 31, 2021
Beginning of period	$	492			1,782
Provision for sales returns		255			1,125
Expected credit losses		859			357
Write-offs charged against provision		(431	)		(2,772	)
Foreign currency translation adjustments		(27	)		-
Total provision for sales returns and allowances	$	1,148			492