FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2026

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 March 31, 2026:

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	Fair Value as of March 31, 2026
	Level 1		Level 2		Level 3		Total
Assets (Liabilities):
Equity securities	$	4,157	$	—	$	—	$	4,157
Total	$	4,157	$	—	$	—	$	4,157

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 December 31, 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 net payments.

	2025
Acquisition value at August 22, 2025	$	201
Net reductions (payments)	(201)
Balance as at December 31, 2025	$	—

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 March 31, 2026.

	Three Months Ended March 31,
	2026
Unrealized loss on equity securities	$	(277)
Unrealized gain on equity securities	255
Realized gain on equity securities	180
Total loss on equity securities	$	158

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. There were no unrealized or realized gains or losses on lumber derivatives for the three months ended March 31, 2026.