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RELATED PARTY TRANSACTIONS
 12 Months Ended
Dec. 31, 2024
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

17. 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 $115 and $403 as of December 31, 2024 and 2023, respectively. Accounts payable balances due to Bell were $58 and $18 as of December 31, 2024 and 2023, respectively. Home sales to Bell were $5,748 and $4,543 for the years ended December 31, 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 $78 and $143 as of December 31, 2024 and 2023, respectively. Accounts payable balances due to Shipley were $22 and $67 as of December 31, 2024 and 2023. Home sales to Shipley were $2,545 and $1,199 for the years ended December 31, 2024 and 2023, respectively.