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INVENTORIES
9 Months Ended
Sep. 30, 2025
INVENTORIES  
INVENTORIES

4.    INVENTORIES

Inventories include costs of materials, direct labor and manufacturing overhead, and are stated at the lower of cost (first-in, first-out basis) or net realizable value, as follows:

    

September 30, 

    

December 31, 

2025

2024

Parts and raw materials

$

82,504

$

78,725

Work-in-process

 

12,431

 

12,274

Finished goods

 

16,425

 

20,518

$

111,360

$

111,517