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ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

3 Months Ended

Mar. 31, 2024

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:

 SCHEDULE OF DISAGGREGATED NET SALES

		2024			2023
		Three months ended March 31,
		2024			2023
		(Unaudited)			(Unaudited)
DC power systems		$	1,567		$	4,081
Engineering & Tech Support Services			86			24
Accessories			122			85
Total net sales		$	1,775		$	4,190

The following table shows the Company’s disaggregated net sales by customer type:

		2024			2023
		Three months ended March 31,
		2024			2023
		(Unaudited)			(Unaudited)
Telecom		$	1,258		$	3,988
Government/Military			460			193
Marine			38			—
Other (backup DC power to various industries)			19			9
Total net sales		$	1,775		$	4,190

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

		2024			2023
		Three months ended
		March 31,
		2024			2023
		(Unaudited)			(Unaudited)
United States		$	1,675		$	3,065
South Pacific Islands			79			1,120
Japan			20			—
Other Asia Pacific			1			5
Total net sales		$	1,775		$	4,190

SCHEDULE OF INVENTORIES NET

As of March 31, 2024 and December 31, 2023, inventories consisted of the following:

 SCHEDULE OF INVENTORIES NET

		March 31, 2024			December 31, 2023
			(unaudited)
Raw materials		$	14,205		$	14,313
Finished goods			2,016			2,209
Total Inventories		$	16,221		$	16,522

SCHEDULE OF RECONCILIATION OF THE PRODUCT WARRANT LIABILITY

 SCHEDULE OF RECONCILIATION OF THE PRODUCT WARRANT LIABILITY

Changes in estimates for warranties		March 31, 2024			December 31, 2023
		(unaudited)
Balance at beginning of the period		$	600		$	600
Payments			(71	)		(469	)
Provision for warranties			71			469
Balance at end of the period		$	600		$	600

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

		March 31, 2024			March 31, 2023
			(Unaudited)			(Unaudited)
Options			140,000			140,000
Warrants			—			24,122
Total			140,000			164,122

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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.

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