Basis of Presentation (Tables)

3 Months Ended

Mar. 31, 2023

Condensed Financial Information Disclosure [Abstract]

Summary of Restatement of Consolidated Statement of Cash Flows

The consolidated statement of cash flows for the three months ended March 31, 2022 has been restated due to a misclassification. The value of beneficial shares issued as settlement of certain compensation liabilities was previously reported as cash provided by financing activities, with offsetting reductions to operating cash flows. The cash flow presentation has been restated to properly reflect this transaction as supplemental non-cash financing activity. This restatement only impacts the consolidated statement of cash flows for the three months ended March 31, 2022 and resulted in no change in cash, cash equivalents and restricted cash as of March 31, 2022.

The following table provides a summary of the restatement on the Company's consolidated statement of cash flows for the three months ended March 31, 2022.

	For the three months ended March 31, 2022
(in thousands of dollars)	As Previously Reported			Restatement Adjustment			As Restated
Cash flows from operating activities:
Adjustments to reconcile net loss to net cash provided by operating activities:
Net change in other liabilities	$	(6,209	)	$	6,020		$	(189	)
Net cash provided by operating activities		8,454			6,020			14,474
Cash flows from financing activities:
Repurchase of shares retired under equity incentive plans, net of shares issued		5,427			(6,020	)		(593	)
Net cash used in financing activities		(3,293	)		(6,020	)		(9,313	)
Supplemental non-cash disclosures:
Transfer of equity compensation from liability to equity	$	—		$	6,020		$	6,020