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RELATED PARTY TRANSACTIONS
9 Months Ended
Sep. 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 $153 and $403 as of September 30, 2024 and December 31, 2023, respectively. Accounts payable balances due to Bell were $77 and $18 as of September 30, 2024 and December 31, 2023, respectively. Home sales to Bell were $452 and $1,163 for the three months ended September 30, 2024 and 2023, respectively, and were $2,883 and $3,150 for the nine months ended September 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 $76 and $143 as of September 30, 2024 and December 31, 2023, respectively. Accounts payable balances due to Shipley were $23 and $67 as of September 30, 2024 and December 31, 2023. Home sales to Shipley were $1,708 and $207 for the three months ended September 30, 2024 and 2023, respectively, and were $3,368 and $830 for the nine months ended September 30, 2024 and 2023, respectively.

At September 30, 2024, the Company had a receivable of $31 from a principal shareholder. This amount is included in the Company’s accounts receivable balance as of September 30, 2024.