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STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Operating activities:    
Net income $ 54,460 $ 67,773
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation and amortization expense 1,726 1,936
Amortization of deferred revenue (1,285) (1,383)
Amortization of Treasury Note Discount (76) (25)
Amortization of lines of credit cost 70 74
Provision for accounts and notes receivable 1,354 (109)
Provision for long term inventory 49 (83)
Gain from sale of leased property (507) (753)
Non-cash operating lease expense (50) 62
Deferred income taxes (524) 61
Share based payment expense 769 4,936
Gain on disposal of treasury note (12)  
Changes in operating assets and liabilities:    
Accounts receivable (155) 309
Consumer loans activity, net (17,362) (13,346)
Notes receivable MHP activity, net (39,192) (39,423)
Dealer inventory loan activity, net (2,930) (26,553)
Inventories (1,956) 5,699
Prepaid expenses and other current assets (1,323) 485
Other assets (1,246) (1,449)
Accounts payable and accrued liabilities (5) (3,397)
Right of use activity, net 33 46
Customer deposits (5,569) 1,966
Escrow liability 451 303
Dealer incentive liability (256) 1,180
Net cash used in operating activities (13,536) (1,691)
Investing activities:    
Purchases of property, plant and equipment (7,713) (3,800)
Proceeds from sale of leased property 1,108 1,684
Purchase of investments - treasury notes   (8,386)
Sale of investments - treasury notes 8,500  
Issuance of notes receivable (14,786) (4,394)
Notes receivable collections 2,745 23,495
Collections from purchased loans 377 482
Net cash (used in) provided by investing activities (9,769) 9,081
Financing activities:    
Proceeds from exercise of stock options 100  
Proceeds from lines of credit 110,761 100,589
Payments on lines of credit (89,626) (106,203)
Net cash provided by (used in) financing activities 21,235 (5,614)
Net (decrease) increase in cash (2,070) 1,776
Cash at beginning of year 2,818 1,042
Cash at end of year 748 2,818
Supplemental disclosure of cash flow information:    
Cash paid for interest 478 $ 251
Supplemental disclosure of non-cash transactions:    
Acquisition of property plant and equipment, included in accrued liabilities $ 1,154