OTHER LIABILITIES

6 Months Ended

Jun. 30, 2026

Other Liabilities Disclosure [Abstract]

6. OTHER LIABILITIES


	As at
	June 30, 2026		December 31, 2025
Warranty provisions (1)		853		863
DSU liability		2,548		1,954
Income taxes payable		187		247
Sublease deposits		112		206
Other provisions and other liabilities(2)		2,830		2,166
Other liabilities		6,530		5,436

(1)

The following table presents a reconciliation of the warranty provision balance:


	As at
	June 30, 2026			December 31, 2025
As at January 1,		863			849
Additions to warranty provision		462			619
Payments related to warranties		(472	)		(605	)
		853			863

(2)

As previously disclosed, DIRTT Environmental Solutions Inc. received a subpoena for records in relation to an ongoing inquiry by the U.S. Department of Justice into certain projects and services provided by a third party and DIRTT dating back to 2014. The Company is complying with the subpoena and cooperating with the U.S. Department of Justice. There have been ongoing discussions regarding the possible resolution of these matters with the U.S. Department of Justice without admitting or denying liability. Based on the discussions to date, the Company provided $2.0 million as at December 31, 2025 for the cost of a potential settlement of these matters with the U.S. Department of Justice. There has been no update as at June 30, 2026.