INTERIM FINANCIAL REPORTING (Tables)

9 Months Ended

Sep. 30, 2024

INTERIM FINANCIAL REPORTING

Schedule of contract assets

	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Accounts receivable trade – unbilled, beginning of the period	$	927	$	653	$	525	$	990
Accounts receivable trade – unbilled, end of the period		914		1,244		914		1,244
Amounts invoiced in the period from amounts included at the beginning of the period		830		497		428		986

Schedule of contract liabilities

	Three Months Ended  September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Customer deposits, beginning of the period	$	2,581	$	2,985	$	2,779	$	737
Customer deposits, end of the period		1,492		2,436		1,492		2,436
Revenue recognized in the period from amounts included at the beginning of the period		2,483		2,528		2,684		686

Schedule of allowance for credit losses

Balance at December 31, 2023	$	806
Collection of Expected Credit Losses		(417	)
Provision for Expected Credit Losses		688
Balance at September 30, 2024	$	1,077

Schedule of disaggregation of Revenue

Revenue by Type	Three Months Ended September 30,				Nine Months Ended September 30,
	2024		2023		2024		2023
Soundwall Sales	$	1,873	$	2,361	$	7,043	$	5,085
Architectural Panel Sales		1,601		315		3,893		1,044
SlenderWall Sales		—		2,299		—		5,066
Miscellaneous Wall Sales		811		1,442		4,634		5,580
Barrier Sales		546		1,417		3,418		6,000
Easi-Set Building Sales		1,801		1,226		4,341		3,675
Utility Sales		2,383		891		6,112		1,787
Miscellaneous Sales		1,738		947		5,180		1,605
Total Product Sales		10,753		10,898		34,621		29,842
Barrier Rentals		7,053		784		9,303		2,604
Royalty Income		958		822		2,403		1,827
Shipping and Installation Revenue		4,818		3,147		13,650		8,918
Total Service Revenue		12,829		4,753		25,356		13,349
Total Revenue	$	23,582	$	15,651	$	59,977	$	43,191