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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2025

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of future minimum lease income

Future minimum lease income under all operating leases for each of the next five years at December 31, 2025, is as follows:

​	​	​	​
2026	​ ​ ​	$	1,091
2027	​		919
2028	​		762
2029	​		493
2030	​		148
Thereafter	​		84
Total	​	$	3,497

Schedule of intangible assets

Amortization expenses recognized on intangible assets was $162 during the year ended December 31, 2025. Finite-lived intangible have a weighted average remaining life of 10.3 years.

​	​	​
2026	$	905
2027	​	580
2028	​	580
2029	​	580
2030	​	547
Thereafter	​	2,006
Total	$	5,198

Schedule of the activity within the warranty liability account

​

​	​	​	​	​	​	​
​	​	​	​	​	​	​
​	​	2025		​ ​ ​	2024
Warranty liability, beginning of period	​	$	1,950	​	$	2,910
Product warranty reserve accrued	​		1,380	​		840
Warranty costs incurred	​		(1,467)	​		(1,800)
Warranty liability, end of period	​	$	1,863	​	$	1,950

Schedule of fair market value and book value of the portfolios

​

​	​	​	​	​	​	​
​	​	As of December 31,		​	As of December 31,
​	​	2025		​	2024
Consumer loan portfolio, fair value	​	$	185,985	​	$	164,755
Consumer loan portfolio, book value	​		198,814	​		174,105
Fixed rate MHP Notes, fair value	​	​	182,298	​		181,697
Fixed rate MHP Notes, book value	​	​	186,600	​		183,108
Variable rate MHP Notes, book value	​	​	9,938	​	​	23,356
Fixed rate other notes, fair value	​	​	5,968	​		14,730
Fixed rate other notes, book value	​	​	6,093	​		14,916

Schedule of fair value of each option granted was estimated on the date of grant using the Black-Scholes-Merton option-pricing model

The fair value of each option granted was estimated on the date of grant using the Black-Scholes-Merton option-pricing model with the following assumptions:

​

Expected life (in years) 4 - 8 years

Expected stock price volatility 40 - 44%

Risk-free interest rate 3.70% - 3.91%

Dividend rate 0%

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