v3.26.1
Accounts receivables
6 Months Ended
Jun. 30, 2026
Credit Loss [Abstract]  
Accounts receivables

6. Accounts receivables

 

Accounts receivables consisted of the following (in $000s):

 

   June 30,   December 31, 
   2026   2025 
Accounts receivables, gross   1,614    1,704 
Allowance for doubtful debt   (540)   (447)
Total accounts receivable, net  $1,074   $1,257 

 

Allowance for doubtful debt, which stood at $540,000 as at June 30, 2026 and $447,000 as at December 31, 2025 is determined based on expected credit losses. Losses are provided at the rate of 10% against balances greater than 120-149 days, 25% against balances greater than 150-179 days, 35% against balances greater than 180-364 days, and 50% against balances greater than 365 days.

 

Movement in provision for doubtful debt    
Provision for doubtful debt as of December 31, 2025   (447)
Increase in provision during the six months ended June 30, 2026   (95)
Foreign exchange translation adjustment   2 
Provision for doubtful debt as of June 30, 2026  $(540)