Note 5 - Inventories

3 Months Ended

Mar. 31, 2024

Notes to Financial Statements

Inventory Disclosure [Text Block]

5. Inventories

Inventories consist of the following: ​

	March 31,		December 31,
	2024		2023
Finished goods	$	108,337	$	79,509
Work-in-process		14,692		14,384
Raw material and supplies		51,739		46,497
	$	174,768	$	140,390

The inventories in the table above do not include truck chassis inventory financed through a floor plan financing agreement, which are recorded separately on the balance sheet. The Company takes title to truck chassis upon receipt of the inventory through its floor plan agreement and performs upfitting service installations to the truck chassis inventory during the installation period.  The floor plan obligation is then assumed by the dealer customer upon delivery. At March 31, 2024 and December 31, 2023, the Company had $3,132 and $2,217, respectively, of chassis inventory and $3,132 and $2,217 of related floor plan financing obligation, respectively. The Company recognizes revenue associated with upfitting and service installations net of the truck chassis.