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Legacy Housing(LEGH) - 2024 Q3 - Quarterly Report

Financial Performance - For the three months ended September 30, 2024, product sales decreased by 6.8million,or18.56.8 million, or 18.5%, compared to the same period in 2023, primarily due to a decrease in unit volumes shipped [134]. - Total net revenue for Q3 2024 was 44.3 million, a decrease of 5.7million,or11.45.7 million, or 11.4%, from 49.9 million in Q3 2023 [133]. - Net income for Q3 2024 was 15.8million,adecreaseof15.8 million, a decrease of 285,000, or 1.8%, from 16.1millioninQ32023[133].Totalnetrevenuedecreasedby16.1 million in Q3 2023 [133]. - Total net revenue decreased by 25.4 million, or 16.4%, during the three months ended September 30, 2024, compared to the same period in 2023, primarily driven by a decrease in product sales [145]. - Product sales decreased by 29.9million,or24.429.9 million, or 24.4%, during the nine months ended September 30, 2024, due to a decrease in unit volumes shipped [146]. - Other revenue decreased by 1.4 million, or 17.5%, during the nine months ended September 30, 2024, primarily due to a decrease in dealer finance fees [150]. Sales and Production - The company sold 549 home sections in Q3 2024, down from 643 in Q3 2023, representing a decrease of 14.6% [121]. - The average net revenue per unit sold remained relatively stable at 63.5inQ32024comparedto63.5 in Q3 2024 compared to 63.6 in Q3 2023 [135]. - Approximately 48% of manufactured homes were sold in Texas for the nine months ended September 30, 2024, a slight decrease from 49% in the same period of 2023 [123]. - The company operates three manufacturing facilities and produces approximately 70 home sections per week, which translates to about 60 fully completed homes depending on product mix [122]. Expenses and Costs - The cost of product sales decreased by 20.1million,or24.120.1 million, or 24.1%, during the nine months ended September 30, 2024, primarily related to the decrease in units sold [151]. - Selling, general, and administrative expenses increased by 0.5 million, or 2.8%, during the nine months ended September 30, 2024, primarily due to increases in legal and marketing expenses [152]. - Inflation has impacted gross margins, with material and labor costs rising, and interest rate increases affecting financing availability for home buyers [129]. Cash Flow and Financing - Cash balances as of September 30, 2024, were approximately 0.6million,adecreasefrom0.6 million, a decrease from 0.7 million as of December 31, 2023 [157]. - The company believes that cash flow from operations and available credit will be sufficient to fund operations and growth for the next 12 to 18 months [156]. - Net cash provided by operating activities was 28.1millionfortheninemonthsendedSeptember30,2024,comparedtoanetcashoutflowof28.1 million for the nine months ended September 30, 2024, compared to a net cash outflow of 5.3 million for the same period in 2023, indicating a significant improvement [159]. - Net cash used in investing activities was 1.5millionfortheninemonthsendedSeptember30,2024,downfrom1.5 million for the nine months ended September 30, 2024, down from 7.6 million in the same period of 2023, primarily due to reduced loan issuances for manufactured housing parks [160]. - Net cash used in financing activities totaled 26.8millionfortheninemonthsendedSeptember30,2024,comparedtoanetcashinflowof26.8 million for the nine months ended September 30, 2024, compared to a net cash inflow of 10.6 million in the same period of 2023, reflecting increased repayments on lines of credit and stock repurchases [161]. Share Repurchase and Credit Facilities - The company repurchased 262,530 shares for 5.4millionduringtheninemonthsendedSeptember30,2024,witharemainingauthorizationofapproximately5.4 million during the nine months ended September 30, 2024, with a remaining authorization of approximately 14.6 million for future repurchases [162]. - As of September 30, 2024, the outstanding balance of the new revolving credit facility was 2.1million,withaninterestrateof7.612.1 million, with an interest rate of 7.61% [164]. - The company entered into a new Credit Agreement on July 28, 2023, providing a senior secured revolving credit facility with an initial commitment of 50 million [163]. - Interest expense under the new revolving credit facility was 686thousandfortheninemonthsendedSeptember30,2024,comparedto686 thousand for the nine months ended September 30, 2024, compared to 588 thousand for the same period in 2023 [164]. Other Financial Metrics - The effective tax rate for the nine months ended September 30, 2024, was 18.2%, compared to 17.3% for the same period in 2023 [155]. - The maximum contingent obligations under repurchase agreements were approximately 856thousandasofSeptember30,2024,downfrom856 thousand as of September 30, 2024, down from 3.0 million in December 31, 2023 [167]. - The company had a maximum leverage ratio of no more than 1.00 to 1.00 and a minimum fixed charge coverage ratio of no less than 1.75 to 1.00 as of September 30, 2024, indicating compliance with financial covenants [164]. - Cash at the end of the period was 570thousandasofSeptember30,2024,comparedto570 thousand as of September 30, 2024, compared to 547 thousand at the end of the same period in 2023 [158]. - Other income increased by $7.1 million, or 296.7%, during the nine months ended September 30, 2024, driven by various gains including a reversal of accrued liabilities [154].