BUSINESS SEGMENT (Tables)

3 Months Ended

Mar. 31, 2026

BUSINESS SEGMENT

Schedule of significant segment expenses

	Three months ended
	March 31,
(in thousands)	2026		2025
Materials	$	35,726	$	31,129
Overhead		6,961		5,697
Labor costs		7,439		6,387
Other cost of goods sold (1)		5,336		4,836
Cost of goods sold	$	55,462	$	48,049
Employment costs	$	4,632	$	3,806
Warranty expense		1,070		927
Other selling, general and administrative expenses (2)		3,122		3,607
Selling, general and administrative expenses	$	8,824	$	8,340
Merger related costs	$	4,966	$	-

(1) Comprised primarily of accessories cost.

(2) Includes professional fees, insurance, advertising and promotions, research and development and other costs.