FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2025

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following table sets forth by level within the fair value hierarchy our assets and liabilities that were recorded at fair value as of September 30, 2025:

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	Fair Value as of September 30, 2025
	Level 1		Level 2		Level 3		Total
Assets (Liabilities):
Equity securities	$	2,721	$	—	$	—	$	2,721
Lumber derivative contracts	(3)		—		—		(3)
BLL acquisition related earnout	—		—		(229)		(229)
Total	$	2,718	$	—	$	(229)	$	2,489

Schedule of Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

The table below presents a reconciliation for Level 3 liabilities for the period ended September 30, 2025. The Level 3 liabilities consist of an earnout liability associated with SOC's acquisition of Big Lake Lumber (“BLL”) in 2023. The change in the Level 3 liability during the period was primarily due to additional accruals recognized. These changes are included in "Purchases, issuances, and settlements (net)" in the Level 3 rollforward below.

	2025
Acquisition value at August 21, 2025	$	201
Additions (new accruals recognized)	28
Balance as at September 30, 2025	$	229

Schedule of Investment in Equity Securities, Gain (Loss)

Gains and losses from investments in equity securities are recorded in other income (expense) in the condensed Consolidated Statements of Operations and included the following for the period ended September 30, 2025.

	Three and Nine Months Ended September 30,
	2025
Unrealized loss on equity securities	$	(75)
Unrealized gain on equity securities	41
Realized gain on equity securities	11
Total loss on equity securities	$	(23)

Schedule of Derivative Instruments, Gain (Loss)

Gains and losses from lumber derivative contracts are recorded in the cost of revenues in the Condensed Consolidated Statements of Operations and included the following for the period ended September 30, 2025:

	Three and Nine Months Ended September 30,
	2025
Unrealized loss on lumber derivatives	$	(30)
Realized loss on lumber derivatives	(32)
Total loss on lumber derivatives	$	(62)