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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
SCHEDULE OF DISAGGREGATED NET SALES | The following table shows the Company’s disaggregated net sales by product type (in thousands): SCHEDULE OF DISAGGREGATED NET SALES
|  | 2023 |  |  | 2022 |
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
DC power systems |  | $ | 14,408 |  |  | $ | 15,219 |
Engineering & Tech Support Services |  |  | 347 |  |  |  | 589 |
Accessories |  |  | 538 |  |  |  | 248 |
Total net sales |  | $ | 15,293 |  |  | $ | 16,056 |
The following table shows the Company’s disaggregated net sales by customer type (in thousands):
|  | 2023 |  |  | 2022 |
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
Telecom |  | $ | 14,516 |  |  | $ | 15,357 |
Government/Military |  |  | 475 |  |  |  | 38 |
Marine |  |  | 206 |  |  |  | 205 |
Other (backup DC power to various industries) |  |  | 96 |  |  |  | 456 |
Total net sales |  | $ | 15,293 |  |  | $ | 16,056 |
SCHEDULE OF NET SALES BY GEOGRAPHICAL REGIONS | The following tables shows the Company’s net sales by the respective geographical regions of our customers (in thousands): SCHEDULE OF NET SALES BY GEOGRAPHICAL REGIONS
|  | 2023 |  |  | 2022 |
|  | Years Ended |
|  | December 31, |
|  | 2023 |  |  | 2022 |
United States |  | $ | 12,078 |  |  | $ | 12,073 |
Canada |  |  | 267 |  |  |  | 87 |
Other N. America |  |  | 8 |  |  |  | — |
Australia and South Pacific Islands |  |  | 2,822 |  |  |  | 3,678 |
Asia |  |  | 9 |  |  |  | 90 |
Europe and Middle East |  |  | 85 |  |  |  | 128 |
S. Africa |  |  | 24 |  |  |  | — |
Total net sales |  | $ | 15,293 |  |  | $ | 16,056 |
SCHEDULE OF RECONCILIATION OF THE PRODUCT WARRANT LIABILITY | The following is a tabular reconciliation of the product warranty liability, excluding the deferred revenue related to the Company’s warranty coverage (in thousands): SCHEDULE OF RECONCILIATION OF THE PRODUCT WARRANT LIABILITY
|  | 2023 |  |  | 2022 |
|  | Years End December 31, |
|  | 2023 |  |  | 2022 |
Changes in estimates for warranties |  |  |  |  |  |  |  |
Balance at beginning of the period |  | $ | 600 |  |  | $ | 600 |
Payments |  |  | (469 | ) |  |  | (508 | )
Provision for warranties |  |  | 469 |  |  |  | 508 |
Balance at end of the period |  | $ | 600 |  |  | $ | 600 |
SCHEDULE OF INVENTORIES NET | As of December 31, 2023 and 2022, inventories consisted of the following (in thousands): SCHEDULE OF INVENTORIES NET
|  | 2023 |  |  | 2022 |
|  | Years Ended December 31, |
|  | 2023 |  |  | 2022 |
Raw materials |  | $ | 14,313 |  |  | $ | 12,277 |
Finished goods |  |  | 2,209 |  |  |  | 3,183 |
Inventories |  | $ | 16,522 |  |  | $ | 15,460 |
SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY PLANT AND EQUIPMENT | SCHEDULE OF ESTIMATED USEFUL LIFE OF PROPERTY PLANT AND EQUIPMENT
|  | Estimated life
Production tooling, jigs, fixtures |  | 3-5 years
Shop equipment and machinery |  | 5 years
Vehicles |  | 3-5 years
Leasehold improvements |  | Shorter of the lease term or estimated useful life
Office equipment |  | 5 years
Software |  | 5 years
SCHEDULE OF DILUTED EARNINGS PER SHARE | The following potentially dilutive shares were excluded from the shares used to calculate diluted earnings per share as their inclusion would be anti-dilutive: SCHEDULE OF DILUTED EARNINGS PER SHARE
|  | 2023 |  |  | 2022 |
|  | December 31, |
|  | 2023 |  |  | 2022 |
Options |  |  | 140,000 |  |  |  | 140,000 |
Warrants |  |  | — |  |  |  | 24,122 |
Total |  |  | 140,000 |  |  |  | 164,122 |

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