INVENTORIES

3 Months Ended

Mar. 31, 2026

INVENTORIES

INVENTORIES

3.    INVENTORIES

Inventories include costs of materials, direct labor and manufacturing overhead, and are stated at the lower of cost (first-in, first-out basis) or net realizable value, as follows:

	March 31,		December 31,
	2026		2025
Parts and raw materials	$	81,654	$	82,875
Work-in-process		12,085		10,602
Finished goods		16,392		15,721
	$	110,131	$	109,198