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RELATED PARTY TRANSACTIONS
6 Months Ended
Jun. 30, 2024
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

18. RELATED PARTY TRANSACTIONS

Bell Mobile Homes (“Bell”), a retailer owned by one of the Company’s significant stockholders, purchases manufactured homes from the Company. Accounts receivable balances due from Bell were $325 and $403 as of June 30, 2024 and December 31, 2023, respectively. Accounts payable balances due to Bell were $60 and $18 as of June 30, 2024 and December 31, 2023, respectively. Home sales to Bell were $1,312 and $1,507 for the three months ended June 30, 2024 and 2023, respectively, and were $2,431 and $1,987 for the six months ended June 30, 2024 and 2023, respectively.

Shipley Bros., Ltd. And Crazy Red’s Mobile Homes (together, “Shipley”), retailers owned by one of the Company’s significant shareholders, purchase manufactured homes from the Company. Accounts receivable balances due from Shipley were $349 and $143 as of June 30, 2024 and December 31, 2023, respectively. Accounts payable balances due to Shipley were $68 and $67 as of June 30, 2024 and December 31, 2023. Home sales to Shipley were $1,361 and $252 for the three months ended June 30, 2024 and 2023, respectively, and were $1,660 and $622 for the six months ended June 30, 2024 and 2023, respectively.