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Note 4 - Disaggregation of Revenue | 6 Months Ended
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May 31, 2025
Notes to Financial Statements |
Revenue from Contract with Customer [Text Block] |
| 4) | Disaggregation of Revenue
The following table displays revenue by reportable segment from external customers, disaggregated by major source. The Company believes disaggregating by these categories depicts how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors.
|  | Three Months Ended May 31, 2025 |
|  | Agricultural |  |  | Modular Buildings |  |  | Total |
Farm equipment |  | $ | 3,350,000 |  |  | $ | - |  |  | $ | 3,350,000 |
Farm equipment service parts |  |  | 603,000 |  |  |  | - |  |  |  | 603,000 |
Modular buildings |  |  | - |  |  |  | 2,227,000 |  |  |  | 2,227,000 |
Modular building lease income |  |  | - |  |  |  | 26,000 |  |  |  | 26,000 |
Other |  |  | 72,000 |  |  |  | 59,000 |  |  |  | 131,000 |
|  | $ | 4,025,000 |  |  | $ | 2,312,000 |  |  | $ | 6,337,000 |
|  | Three Months Ended May 31, 2024 |
|  | Agricultural |  |  | Modular Buildings |  |  | Total |
Farm equipment |  | $ | 3,975,000 |  |  | $ | - |  |  | $ | 3,975,000 |
Farm equipment service parts |  |  | 500,000 |  |  |  | - |  |  |  | 500,000 |
Modular buildings |  |  | - |  |  |  | 2,100,000 |  |  |  | 2,100,000 |
Modular building lease income |  |  | - |  |  |  | 56,000 |  |  |  | 56,000 |
Other |  |  | 80,000 |  |  |  | 19,000 |  |  |  | 99,000 |
|  | $ | 4,555,000 |  |  | $ | 2,175,000 |  |  | $ | 6,730,000 |
|  | Six Months Ended May 31, 2025 |
|  | Agricultural |  |  | Modular Buildings |  |  | Total |
Farm equipment |  | $ | 5,344,000 |  |  | $ | - |  |  | $ | 5,344,000 |
Farm equipment service parts |  |  | 1,486,000 |  |  |  | - |  |  |  | 1,486,000 |
Modular buildings |  |  | - |  |  |  | 4,346,000 |  |  |  | 4,346,000 |
Modular building lease income |  |  | - |  |  |  | 72,000 |  |  |  | 72,000 |
Other |  |  | 143,000 |  |  |  | 87,000 |  |  |  | 230,000 |
|  | $ | 6,973,000 |  |  | $ | 4,505,000 |  |  | $ | 11,478,000 |
|  | Six Months Ended May 31, 2024 |
|  | Agricultural |  |  | Modular Buildings |  |  | Total |
Farm equipment |  | $ | 7,503,000 |  |  | $ | - |  |  | $ | 7,503,000 |
Farm equipment service parts |  |  | 1,143,000 |  |  |  | - |  |  |  | 1,143,000 |
Modular buildings |  |  | - |  |  |  | 3,491,000 |  |  |  | 3,491,000 |
Modular building lease income |  |  | - |  |  |  | 92,000 |  |  |  | 92,000 |
Other |  |  | 146,000 |  |  |  | 79,000 |  |  |  | 225,000 |
|  | $ | 8,792,000 |  |  | $ | 3,662,000 |  |  | $ | 12,454,000 |
The Company offered floorplan terms in its Agricultural Products segment during its Fall of 2023 and 2024 early order programs to incentivize customers to stock farm equipment on their lots for fiscal 2024 and fiscal 2025. Floorplan terms allow customers to pay the Company at the earliest of retail date or up to 360 days. This program can have an effect on the timing of the Company’s cash flows compared with historical cash flows. On May 31, 2025, the Company had approximately $102,000 in receivables on the floorplan program with a due date greater than 30 days compared to $995,000 on May 31, 2024.

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