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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
INCOME TAXES |
Schedule of Income before Income Tax | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) |  | ​ | ​ | ​ | ​ | ​
Years ended December 31, |  | 2024 |  | 2023 |  | 2022
Income before income taxes - Domestic | ​ | $ | 21,142 | ​ | $ | 52,062 | ​ | $ | 52,134
Schedule of components of the provision for income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) |  | ​ |  |  | ​ |  |  | ​ |
Years ended December 31, |  | 2024 |  | 2023 |  | 2022
Current provision: |  | ​ |  |  | ​ |  |  | ​ |
Federal | ​ | $ | 3,986 | ​ | $ | 12,384 | ​ | $ | 12,225
State | ​ |  | 442 | ​ |  | 1,109 | ​ |  | 1,360
Deferred (benefit): | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Federal | ​ |  | (1,101) | ​ |  | (3,047) | ​ |  | (1,687)
State | ​ |  | (38) | ​ |  | (79) | ​ |  | (111)
Total income tax provision | ​ | $ | 3,289 | ​ | $ | 10,367 | ​ | $ | 11,787
Schedule of reconciliation between the federal statutory rate and effective tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Years ended December 31, |  | ​ | 2024 | ​ | ​ | 2023 | ​ | ​ | 2022
Federal statutory rate |  | $ | 4,440 | ​ | 21.0 | % | ​ | $ | 10,933 | ​ | 21.0 | % | ​ | $ | 10,948 | ​ | 21.0 | %
State income taxes, net of federal benefit (a) |  |  | 275 | ​ | 1.3 |  | ​ |  | 647 | ​ | 1.2 |  | ​ |  | 652 | ​ | 1.3 |
Tax credits |  |  | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |  | ​ | ​ | ​ | ​ | ​ |
Research and Development Credit | ​ | ​ | (110) | ​ | (0.5) | ​ | ​ | ​ | (652) | ​ | (1.3) | ​ | ​ | ​ | (353) | ​ | (0.7) | ​
Investment Tax Credit | ​ | ​ | (1,003) | ​ | (4.7) | ​ | ​ | ​ | — | ​ | — | ​ | ​ | ​ | — | ​ | — | ​
Change in unrecognized tax benefits | ​ |  | 49 | ​ | 0.2 | ​ | ​ |  | 241 | ​ | 0.5 | ​ | ​ |  | 434 | ​ | 0.8 | ​
Non-deductible expenses | ​ |  | (162) | ​ | (0.8) | ​ | ​ |  | (137) | ​ | (0.2) | ​ | ​ |  | 391 | ​ | 0.7 | ​
Cross-border tax laws |  |  | (71) | ​ | (0.3) |  | ​ |  | (243) | ​ | (0.5) |  | ​ |  | (232) | ​ | (0.4) |
Other |  |  | (129) | ​ | (0.6) |  | ​ |  | (422) | ​ | (0.8) |  | ​ |  | (53) | ​ | (0.1) |
Income tax provision and effective tax rate |  | $ | 3,289 | ​ | 15.6 | % | ​ | $ | 10,367 | ​ | 19.9 | % | ​ | $ | 11,787 | ​ | 22.6 | %
​
(a) | State taxes in Florida and Georgia made up the majority (greater than 50 percent) of the tax effect in this category.
Schedule of components of deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) |  | ​ |  |  | ​ |
December 31, |  | 2024 |  | 2023
Deferred tax assets: |  | ​ |  |  | ​ |
Warranty costs | ​ | $ | 1,370 | ​ | $ | 1,557
Sales incentives and discounts | ​ |  | 436 | ​ |  | 570
Self-insurance | ​ | ​ | 524 | ​ | ​ | 215
Stock-based compensation | ​ |  | 908 | ​ |  | 824
Long-term retirement plan | ​ |  | 4,767 | ​ |  | 3,960
Capitalized research and development | ​ | ​ | 3,226 | ​ | ​ | 2,900
All others, net | ​ |  | 331 | ​ |  | 250
Total deferred tax assets | ​ |  | 11,562 | ​ |  | 10,276
Deferred tax liabilities: | ​ |  |  | ​ |  |
Depreciation and amortization expense | ​ |  | (1,833) | ​ |  | (1,686)
Net deferred tax assets | ​ | $ | 9,729 | ​ | $ | 8,590
Schedule of Income Taxes paid | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) |  | ​ | ​ | ​ | ​ | ​
Years ended December 31, |  | 2024 |  | 2023 |  | 2022
Federal | ​ | $ | 4,000 | ​ | $ | 12,999 | ​ | $ | 12,100
State | ​ |  | ​ | ​ |  | ​ | ​ |  | ​
Florida | ​ | ​ | 160 | ​ | ​ | 450 | ​ | ​ | 375
North Carolina | ​ | ​ | 94 | ​ | ​ | 175 | ​ | ​ | 90
Other | ​ |  | 222 | ​ |  | 287 | ​ |  | 457
Total net payments | ​ | $ | 4,476 | ​ | $ | 13,911 | ​ | $ | 13,022
Schedule of unrecognized tax benefits | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
(in thousands) | ​ | 2024 |  | 2023
Balance at January 1 | ​ | $ | 1,349 | ​ | $ | 1,058
Additions based on tax positions related to the current year | ​ |  | 21 | ​ |  | 236
Additions for tax positions of prior years | ​ |  | 41 | ​ |  | 55
Balance at December 31 | ​ | $ | 1,411 | ​ | $ | 1,349

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