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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2025

INCOME TAXES

Schedule of pre-tax income

​

​	​	​	​	​	​	​
​	​	December 31, 2025		​	December 31, 2024
Pre-Tax Income	​	$	51,566	​	$	76,038
​	​	​	​	​	​	​

Summary of significant components of the provision for income taxes

​

​	​	​	​	​	​	​
​	​ ​ ​	December 31, 2025		​ ​ ​	December 31, 2024
U.S. Federal	​	$	5,846	​	$	13,213
State	​	​	2,154	​	​	1,315
Current income tax expense	​	​	8,000	​	​	14,528
U.S. Federal	​	​	2,117	​	​	(126)
State	​	​	(360)	​	​	(6)
Deferred income tax expense	​	​	1,757	​	​	(132)
Total income tax expense	​	$	9,757	​	$	14,396

Schedule of reconciliation of the Company's effective tax rate from operations to the U.S. federal income tax rate

​

​	​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​ ​ ​	​	​	​	​ ​ ​	​	​ ​ ​
​	​	Year Ended			​	​	​	Year Ended
​	​ ​ ​	December 31, 2025			​ ​ ​	​	​	December 31, 2024
Income Tax at Federal Statutory Rate	$	10,829		21.00	%	​	$	15,968		21.00	%
State and local income tax, net of federal benefit of state		572		1.11	%	​	​	1,309		1.72	%
Energy efficient home credit		(2,335)		(4.53)	%	​	​	(3,160)		(4.16)	%
Nontaxable or Nondeductible items		623		1.21	%	​	​	827		1.09	%
Unrecognized tax benefits		2,889		5.60	%	​	​	—		0.00	%
Deferred true-ups		(2,208)		(4.28)	%	​	​	—		0.00	%
Other		(613)		(1.19)	%	​	​	(548)		(0.72)	%
Total	$	9,757		18.92	%	​	$	14,396		18.93	%

Summary of deferred tax assets and liabilities

​

​	​	​	​	​	​	​
​	​ ​ ​	December 31, 2025		​ ​ ​	December 31, 2024
Accruals and reserves	​	$	1,043	​	$	(8)
Operating lease liabilities	​	​	299	​	​	301
Other assets	​	​	295	​	​	—
Goodwill and identifiable intangibles assets	​	​	44	​	​	—
Allowance for doubtful accounts	​	​	2,373	​	​	967
State Taxes	​	​	—	​	​	170
Uniform capitalization	​	​	32	​	​	25
Gross deferred tax assets	​	$	4,086	​	$	1,455
Valuation allowance	​	​	—	​	​	—
Total deferred tax assets	​	$	4,086	​	$	1,455
Deferred tax liabilities	​	​	​	​	​	​
Property and equipment, net	​	​	(1,994)	​	​	(2,179)
Operating lease, right-of-use assets	​	​	(293)	​	​	(319)
Installment sale revenue	​	​	(258)	​	​	(386)
Accrued interest receivable	​	​	(543)	​	​	(777)
Total deferred tax liabilities	​	$	(3,088)	​	$	(3,661)
Net deferred tax assets (liabilities)	​	$	998	​	$	(2,206)

Summary of unrecognized tax benefits

​

​	​	​	​	​	​	​
​	​ ​ ​	December 31, 2025		​ ​ ​	December 31, 2024
Balance as of January 1st	​	$	—	​	$	—
Additions for tax positions of prior years	​	​	3,111	​	​	—
Reductions for tax positions of prior years	​	​	(222)	​	​	—
Balance as of December 31st	​	$	2,889	​	$	—

Summary of tax payments and refunds by jurisdiction

​

​	​	​
Income Tax Paid, Net of Refunds	​ ​ ​	​ ​ ​
Federal	$	4,710
State - GA		612
State - TX		406
Other Jurisdictions		726
Total	$	6,454

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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