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RELATED PARTY TRANSACTIONS | 6 Months Ended
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Jun. 30, 2026
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 $0.4 million and $0.6 million as of June 30, 2026 and December 31, 2025, respectively. Home sales to Bell were $0.7 million and $1.2 million for the three months ended June 30, 2026 and 2025, respectively. Home sales to Bell were $1.6 million and $1.5 million for the six months ended June 30, 2026 and 2025, 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 $0.2 million and $0.1 million as of June 30, 2026 and December 31, 2025, respectively. Home sales to Shipley were $0.4 million and $0.8 million for the three months ended June 30, 2026 and 2025, respectively. Home sales to Shipley were $0.5 million and $1.2 million for the six months ended June 30, 2026 and 2025, respectively. ​ AmeriCasa Solutions, LLC and its affiliates ("AmeriCasa") are the seller entities from which the Company acquired substantially all of the assets of AmeriCasa's business in November 2025 pursuant to the Asset and Membership Interest Purchase Agreement dated October 30, 2025, as amended. The Company and AmeriCasa continue to reconcile amounts arising from operations of the acquired business between the November 1, 2025 effective date and June 30, 2026. As of June 30, 2026, the Company had recorded approximately $1.0 million in accounts receivable from AmeriCasa, included in accounts receivable, net, and approximately $0.8 million payable to AmeriCasa, included in accrued liabilities, on the accompanying balance sheet. These amounts do not include any amounts held in escrow or subject to purchase-price holdbacks under the Asset and Membership Interest Purchase Agreement. Realization of the recorded receivable and the ultimate amount of any payable to AmeriCasa are subject to the matters described in Note 13 — Commitments and Contingencies and Part II, Item 1 — Legal Proceedings of this Quarterly Report. ​ The Company also held a 28.75% equity interest in Corpus AmeriCasa, an entity affiliated with AmeriCasa, which was included in other assets at approximately $0.6 million as of December 31, 2025. As of June 30, 2026, the Company determined that this investment was not recoverable and wrote down its entire carrying value to zero. See Note 9 — Other Assets. ​ ​

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