SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of property and equipment estimated useful lives

	Years
Buildings and improvements		10-40
Trucks and automotive equipment		3-10
Shop machinery and equipment		3-10
Land improvements		10-15
Rental equipment		5-10
Office equipment		3-10

Schedule of contract assets

	Year Ended December 31,
	2024		2023
Accounts receivable trade – unbilled, beginning of the period	$	525	$	990
Accounts receivable trade – unbilled, end of the period		1,327		525
Amounts invoiced in the period from amounts included at the beginning of the period		429		910

Schedule of contract liabilities

	Year Ended December 31,
	2024		2023
Customer deposits, beginning of the period	$	2,779	$	737
Customer deposits, end of the period		1,539		2,779
Revenue recognized in the period from amounts included at the beginning of the period		2,626		308

Schedule of allowance for credit losses

Balance at December 31, 2023	$	806
Collection of Expected Credit Losses		(467	)
Provision for Expected Credit Losses		791
Balance at December 31, 2024	$	1,130

Schedule of disaggregation of Revenue

Revenue by Type (Disaggregated Revenue)	2024		2023
Product Sales:
Soundwall Sales	$	11,825	$	7,671
Architectural Sales		4,205		1,131
SlenderWall Sales		-		5,312
Miscellaneous Wall Sales		5,104		6,418
Barrier Sales		3,882		7,827
Easi-Set and Easi-Span Building Sales		6,666		4,712
Utility Sales		7,751		2,857
Miscellaneous Sales		6,191		2,820
Total Product Sales		45,624		38,748
Barrier Rentals		12,019		6,330
Royalty Income		3,261		2,633
Shipping and Installation Revenue		17,604		11,869
Total Service Revenue		32,884		20,832
Total Revenue	$	78,508	$	59,580

Topic 606 [Member]

deferred revenue balances

	Year Ended December 31,
	2024		2023
Deferred revenue, beginning of the period	$	2,685	$	1,887
Deferred revenue, end of the period		4,453		2,685
Revenue recognized in the period from amounts included at the beginning of the period		600		866

Topic 842 [Member]

deferred revenue balances

	Year Ended December 31,
	2024		2023
Deferred revenue, beginning of the period	$	4,456	$	2,530
Deferred revenue, end of the period		6,082		4,456
Revenue recognized in the period from amounts included at the beginning of the period		2,067		1,247