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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Cash flows (used in) provided by operating activities:    
Net income $ 15,493 $ 3,053
Adjustments to reconcile net income to net cash (used in) provided by operating activities:    
Amortization of deferred issuance costs and fees 279 141
Earnings of equity method investments (6,978) 79
Noncash lease expense 548 532
Depreciation and amortization 536 460
Deferred taxes (4,961) (86)
Stock-based compensation expense 540 408
Changes in operating assets and liabilities:    
Accounts receivable 1,744 (826)
Inventory – equipment (1,399) (2,487)
Other assets 328 (749)
Accounts payable and accrued liabilities 4,129 (557)
Payables to sellers (3,263) (2,538)
Lease liabilities (513) (61)
Net cash provided by (used in) operating activities 6,483 (2,631)
Cash flows used in investing activities:    
Investment in notes receivable (8,435) (8,039)
Payments received on notes receivable 3,446 3,984
Investment in equity method investments (14,612) (2,603)
Return of investment in equity method investments 5,309 0
Cash distributions from equity method investments 6,991 243
Purchase of property, plant and equipment (215) (1,425)
Acquisition, net of cash acquired 0 (4,318)
Cash received on transfer of notes receivable to partners 0 1,961
Net cash used in investing activities (7,516) (10,197)
Cash flows provided by financing activities:    
Proceeds from debt payable to third parties 2,880 5,248
Repayment of debt payable to third parties (2,429) (1,417)
Proceeds from issuance of common stock from stock option awards 66 221
Payments of tax withholdings related to cashless exercises of stock option awards (44) (987)
Repurchase of common stock (395) 0
Net cash provided by financing activities 78 3,065
Net decrease in cash and cash equivalents (955) (9,763)
Cash and cash equivalents at beginning of year 13,622 23,385
Cash and cash equivalents at end of year 12,667 13,622
Supplemental cash flow information:    
Cash paid for taxes 297 116
Cash paid for interest 103 22
Noncash change in Right-of-use assets 630 2,263
Noncash change in Lease liabilities $ 630 $ 2,263