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RELATED PARTY TRANSACTIONS
6 Months Ended
Jun. 30, 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 $6 and $115 as of June 30, 2025 and December 31, 2024, respectively. Accounts payable balances due to Bell were $53 and $58 as of June 30, 2025 and December 31, 2024, respectively. Home sales to Bell were $1,162 and $1,312 for the three months ended June 30, 2025 and 2024, respectively. Home sales to Bell were $1,547 and $2,431 for the six months ended June 30, 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 $46 and $78 as of June 30, 2025 and December 31, 2024, respectively. Accounts payable balances due to Shipley were $38 and $22 as of June 30, 2025 and December 31, 2024, respectively. Home sales to Shipley were $805 and $1,361 for the three months ended June 30, 2025 and 2024, respectively. Home sales to Shipley were $1,197 and $1,660 for the six months ended June 30, 2025 and 2024, respectively.