XML 23 R13.htm IDEA: XBRL DOCUMENT v3.25.3

INTERIM FINANCIAL REPORTING (Tables)

9 Months Ended

Sep. 30, 2025

INTERIM FINANCIAL REPORTING

Schedule of contract assets

		Three Months Ended September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
Accounts receivable trade – unbilled, beginning of the period		$	1,240			$	927			$	1,327			$	525
Accounts receivable trade – unbilled, end of the period			1,396				914				1,396				914
Amounts invoiced in the period from amounts included at the beginning of the period			549				830				1,189				428

Schedule of contract liabilities

		Three Months Ended September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
Customer deposits, beginning of the period		$	2,637			$	2,581			$	1,539			$	2,779
Customer deposits, end of the period			2,689				1,492				2,689				1,492
Revenue recognized in the period from amounts included at the beginning of the period			855				2,483				423				2,684

Schedule of deferred revenue

		Three Months Ended September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
Deferred revenue, beginning of the period		$	6,175				3,499			$	4,453			$	2,685
Deferred revenue, end of the period			6,529				4,189				6,529				4,189
Revenue recognized in the period from amounts included at the beginning of the period			796				68				3,331				604

Schedule of allowance for credit losses

Balance at December 31, 2024		$	1,130
Provision for Expected Credit Losses			281
Bad Debt Recovery			(245	)
Balance at September 30, 2025		$	1,166

Schedule of disaggregation of Revenue

Revenue by Type		Three Months Ended September 30,								Nine Months Ended September 30,
		2025				2024				2025				2024
Soundwall Sales		$	2,846			$	1,873			$	11,832			$	7,043
Architectural Panel Sales			1,033				1,601				1,033				3,893
SlenderWall Sales			1,146				—				2,634				—
Miscellaneous Wall Sales			1,273				811				2,737				4,634
Barrier Sales			764				546				3,299				3,418
Easi-Set Building Sales			2,657				1,801				7,642				4,341
Utility Sales			1,166				2,383				3,051				6,112
Miscellaneous Sales			1,026				1,738				2,231				5,180
Total Product Sales			11,911				10,753				34,459				34,621
Barrier Rentals			3,269				7,053				17,474				9,303
Royalty Income			1,083				958				3,299			2,403
Shipping and Installation Revenue			5,188				4,818				15,103				13,650
Total Service Revenue			9,540				12,829				35,876				25,356
Total Revenue		$	21,451			$	23,582			$	70,335			$	59,977

X

- References

No definition available.

+ Details

Name:	smid_InterimFinancialReportingAbstract
Namespace Prefix:	smid_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	smid_ScheduleOfAllowanceForCreditLossesTableTextBlock
Namespace Prefix:	smid_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	smid_ScheduleOfContractAssetsTableTextBlock
Namespace Prefix:	smid_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	smid_ScheduleOfContractLiabilitiesTableTextBlock
Namespace Prefix:	smid_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	smid_ScheduleOfDeferredRevenueTableTextBlock
Namespace Prefix:	smid_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

+ Details

Name:	us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration