XML 69 R60.htm IDEA: XBRL DOCUMENT v3.23.2
Related party transactions - Transactions with Land Development and Other Affiliates (Details) - USD ($)
3 Months Ended 12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Cash flows from financing activities:          
Repayment of cash transfer     $ 7,300,000    
Total financing cash flows     (37,816,087) $ (28,497,772) $ (18,579,633)
Acquisition of developed lots from related parties in settlement of due from Other Affiliates   $ (4,624,810) 13,504,316 33,170,761 19,541,090
Settlement of co-obligor debt to other affiliates $ 8,340,545   (21,160)    
Release of guarantor from GSH to shareholder 2,841,034        
Earnest Money Receivable From Other Affiliates 2,521,626        
Contribution of fixed assets       344,511  
Total non-cash activity (320,147,937) (5,774,642) 16,525,253 39,983,799 21,952,201
Shareholders And Other Affiliates          
Cash flows from financing activities:          
Land development expense (384,349) (8,003,202) (44,113,503) (30,308,528) (23,087,743)
Model home sales       6,039,243 3,266,711
Other activities (647,734) (478,258) 8,997,416 (4,228,487) 1,241,399
Cash transfer, net of repayment     (2,700,000)    
Cash transfer   (10,000,000)      
Total financing cash flows (1,032,083) (18,481,460) (37,816,087) (28,497,772) (18,579,633)
Acquisition of developed lots from related parties in settlement of due from Other Affiliates   4,624,810 13,504,316 33,170,761 19,541,090
Settlement of co-obligor debt to other affiliates 8,340,545        
Release of guarantor from GSH to shareholder 2,841,034        
Earnest Money Receivable From Other Affiliates (2,521,626)        
Credit for earnest money deposits       (1,517,030) (3,690,084)
Contribution of fixed assets       344,511  
Total non-cash activity 13,703,205 4,624,810 13,504,316 31,998,242 15,851,006
Other Affiliates          
Cash flows from financing activities:          
Land development expense   (360,831) (665,777) (76,762) (96,903)
Model home sales       6,039,243 3,266,711
Other activities (422,342) (70,476) 197,818 (3,537,447) 791,117
Cash transfer, net of repayment     (2,700,000)    
Cash transfer   (10,000,000)      
Total financing cash flows (422,342) (10,431,307) (3,167,959) 2,425,034 3,960,925
Acquisition of developed lots from related parties in settlement of due from Other Affiliates       (219,999) 656,500
Credit for earnest money deposits       (1,517,030) (3,690,084)
Contribution of fixed assets       344,511  
Total non-cash activity       (1,392,518) (3,033,584)
Land Development Affiliates          
Cash flows from financing activities:          
Land development expense (384,349) (7,642,371) (43,447,726) (30,231,766) (22,990,840)
Other activities (225,392) (407,782) 8,799,598 (691,040) 450,282
Total financing cash flows (609,741) (8,050,153) (34,648,128) (30,922,806) (22,540,558)
Acquisition of developed lots from related parties in settlement of due from Other Affiliates   4,624,810 13,504,316 33,390,760 18,884,590
Settlement of co-obligor debt to other affiliates 8,340,545        
Release of guarantor from GSH to shareholder 2,841,034        
Earnest Money Receivable From Other Affiliates (2,521,626)        
Total non-cash activity $ 13,703,205 $ 4,624,810 $ 13,504,316 $ 33,390,760 $ 18,884,590