INTERIM FINANCIAL REPORTING (Tables)

6 Months Ended

Jun. 30, 2024

INTERIM FINANCIAL REPORTING

Schedule of contract assets

	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Accounts receivable trade – unbilled, beginning of the period	$	637	$	2,534	$	525	$	990
Accounts receivable trade – unbilled, end of the period		927		653		927		653
Amounts invoiced in the period from amounts included at the beginning of the period		115		2,464		81		521

Schedule of disaggregation of Revenue

Revenue by Type	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
Soundwall Sales	$	2,190	$	1,678	$	5,170	$	2,724
Architectural Panel Sales		1,971		320		2,292		729
SlenderWall Sales		—		1,487		—		2,767
Miscellaneous Wall Sales		2,072		2,933		3,823		4,138
Barrier Sales		1,138		1,824		2,872		4,583
Easi-Set Building Sales		1,501		1,442		2,540		2,450
Utility Sales		2,051		622		3,729		896
Miscellaneous Sales		2,193		396		3,442		657
Total Product Sales		13,116		10,702		23,868		18,944
Barrier Rentals		1,357		700		2,250		1,819
Royalty Income		869		594		1,445		1,005
Shipping and Installation Revenue		4,297		2,702		8,831		5,772
Total Service Revenue		6,523		3,996		12,526		8,596
Total Revenue	$	19,639	$	14,698	$	36,394	$	27,540

Schedule of contract liabilities

	Three Months Ended June 30,				Six Months Ended Jun 30,
	2024		2023		2024		2023
Customer deposits, beginning of the period	$	2,779	$	737	$	2,779	$	737
Customer deposits, end of the period		2,950		2,494		2,581		2,985
Revenue recognized in the period from amounts included at the beginning of the period		1,428		188		1,286		556

Schedule of allowance for credit losses

Balance at December 31, 2023	$	806
Collection of Expected Credit Losses		(301	)
Provision for Expected Credit Losses		402
Balance at June 30, 2024	$	907