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RELATED PARTY TRANSACTIONS
 3 Months Ended
Mar. 31, 2025
RELATED PARTY TRANSACTIONS  
RELATED PARTY TRANSACTIONS

16. 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 $64 and $115 as of March 31, 2025 and December 31, 2024, respectively. Accounts payable balances due to Bell were $24 and $58 as of March 31, 2025 and December 31, 2024, respectively. Home sales to Bell were $384 and $1,119 for the three months ended March 31, 2025 and 2024, 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 $65 and $78 as of March 31, 2025 and December 31, 2024, respectively. Accounts payable balances due to Shipley were $20 and $22 as of March 31, 2025 and December 31, 2024, respectively. Home sales to Shipley were $392 and $299 for the three months ended March 31, 2025 and 2024, respectively.

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