Star Equity (STRR) 10-Q 8 Nov 23 2023 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2023	Nov. 03, 2023
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-35947
Entity Registrant Name	Star Equity Holdings, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	33-0145723
Entity Address, Address Line One	53 Forest Ave., Suite 101,
Entity Address, City or Town	Old Greenwich
Entity Address, State or Province	CT
Entity Address, Postal Zip Code	06870
City Area Code	203
Local Phone Number	489-9500
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Outstanding		15,826,217
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Central Index Key	0000707388
Common Stock, par value $0.0001 per share
Entity Information [Line Items]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	STRR
Security Exchange Name	NASDAQ
Series A Cumulative Perpetual Preferred Stock, par value $0.0001 per share
Entity Information [Line Items]
Title of 12(b) Security	Series A Cumulative Perpetual Preferred Stock, par value $0.0001 per share
Trading Symbol	STRRP
Security Exchange Name	NASDAQ

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenues:
Total revenues		$ 10,435	$ 11,107	$ 31,674	$ 39,544
Cost of revenues:
Total cost of revenues		8,232	8,033	22,602	32,562
Gross profit		2,203	3,074	9,072	6,982
Operating expenses:
Selling, general and administrative		3,434	3,096	11,327	9,981
Amortization of intangible assets		430	430	1,290	1,290
Total operating expenses		3,864	3,526	12,617	11,271
Income (loss) from continuing operations		(1,661)	(452)	(3,545)	(4,289)
Other income (expense):
Other income (expense), net		(965)	(713)	(506)	(1,157)
Interest income (expense), net		433	(120)	569	(400)
Total other income (expense), net		(532)	(833)	63	(1,557)
Income (loss) before income taxes from continuing operations		(2,193)	(1,285)	(3,482)	(5,846)
Income tax benefit (provision) from continuing operations		(172)	299	(233)	(861)
Income (loss) from continuing operations, net of tax		(2,365)	(986)	(3,715)	(6,707)
Income (loss) from discontinued operations, net of tax (Note 10)		(257)	(898)	27,119	(454)
Net income (loss)		(2,622)	(1,884)	23,404	(7,161)
Deemed dividend on Series A perpetual preferred stock		(479)	(479)	(1,437)	(1,437)
Net income (loss) attributable to common shareholders		(3,101)	(2,363)	21,967	(8,598)
Net income (loss) attributable to common shareholders		$ (3,101)	$ (2,363)	$ 21,967	$ (8,598)
Net income (loss) per share
Net income (loss) per share, continuing operations, basic (in usd per share)	[1]	$ (0.15)	$ (0.06)	$ (0.24)	$ (0.46)
Net income (loss) per share, continuing operations, diluted (in usd per share)		(0.15)	(0.06)	(0.24)	(0.46)
Net income (loss) per share, discontinuing operations, basic (in usd per share)	[1]	(0.02)	(0.06)	1.74	(0.03)
Net income (loss) per share, discontinuing operations, diluted (in usd per share)		(0.02)	(0.06)	1.72	(0.03)
Net income (loss) per share - basic (in usd per share)	[1]	(0.17)	(0.12)	1.50	(0.49)
Net income (loss) per share - diluted (in usd per share)	[1]	(0.17)	(0.12)	1.49	(0.49)
Net income (loss) per share, attributable to common shareholders— basic (in usd per share)	[1]	(0.20)	(0.15)	1.41	(0.59)
Net income (loss) per share, attributable to common shareholders— diluted (in usd per share)	[1]	$ (0.20)	$ (0.15)	$ 1.40	$ (0.59)
Weighted-average common shares outstanding— basic (in shares)	[1]	15,681	15,434	15,573	14,503
Weighted-average common shares outstanding— diluted (in shares)	[1]	15,819	15,434	15,743	14,503
Dividends declared per share of Series A perpetual preferred stock (in usd per share)		$ 0.25	$ 0.25	$ 0.75	$ 0.75
Construction
Revenues:
Total revenues		$ 10,435	$ 11,107	$ 31,674	$ 39,544
Cost of revenues:
Total cost of revenues		8,187	7,975	22,433	32,341
Investments
Cost of revenues:
Total cost of revenues		$ 45	$ 58	$ 169	$ 221
[1]Earnings per share may not add due to rounding

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 20,691	$ 4,377
Restricted cash	561	142
Investments in equity securities	4,309	3,490
Accounts receivable, net of allowances of $116 and $270, respectively	3,727	7,975
Note receivable, current portion	223	73
Inventories, net	4,243	4,678
Other current assets	859	682
Current assets – discontinued operations	0	17,851
Total current assets	34,613	39,268
Property and equipment, net	5,217	5,665
Operating lease right-of-use assets, net	1,569	1,856
Intangible assets, net	12,062	13,352
Goodwill	4,438	4,438
Cost method investment	6,000	0
Notes receivable	8,327	1,285
Other assets	36	0
Non-current assets – discontinued operations	0	7,438
Total assets	72,262	73,302
Current liabilities:
Accounts payable	1,141	1,447
Accrued liabilities	1,386	462
Accrued compensation	1,633	1,838
Accrued warranty	42	38
Lumber derivative contracts	94	104
Deferred revenue	1,479	1,673
Short-term debt	537	3,383
Operating lease liabilities	395	372
Finance lease liabilities	54	82
Current liabilities - discontinued operations	0	18,146
Total current liabilities	6,761	27,545
Deferred tax liabilities	254	0
Operating lease liabilities, net of current portion	1,208	1,510
Finance lease liabilities, net of current portion	45	96
Non-current liabilities - discontinued operations	0	2,396
Total liabilities	8,268	31,547
Commitments and contingencies (Note 9)
Stockholders’ Equity:
Common stock, $0.0001 par value: 50,000,000 shares authorized; 15,826,217 and 15,177,919 shares issued and outstanding (net of treasury shares) at September 30, 2023 and December 31, 2022, respectively	2	1
Treasury stock, at cost; 258,849 shares at September 30, 2023 and December 31, 2022, respectively	(5,728)	(5,728)
Additional paid-in capital	160,549	161,715
Accumulated deficit	(109,817)	(133,221)
Total stockholders’ equity	63,994	41,755
Total liabilities and stockholders’ equity	72,262	73,302
Series A Preferred Stock
Stockholders’ Equity:
Preferred stock, $0.0001 par value	18,988	18,988
Series C Preferred Stock
Stockholders’ Equity:
Preferred stock, $0.0001 par value	$ 0	$ 0

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Accounts receivable, allowance for credit loss, current	$ 116,000	$ 270,000
Preferred stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Liquidation preference (in usd per share)	$ 10
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	50,000,000	50,000,000
Common stock, issued (in shares)	15,826,217	15,177,919
Common stock, outstanding (in shares)	15,826,217	15,177,919
Treasury stock (in shares)	258,849	258,849
Series A Preferred Stock
Preferred stock, shares authorized (in shares)	8,000,000	8,000,000
Preferred stock, liquidation preference shares authorized (in shares)	10	10
Preferred stock, shares issued (in shares)	1,915,637
Preferred stock, outstanding (in shares)	1,915,637
Preferred stock, liquidation preference	$ 18,988,390
Series C Preferred Stock
Preferred stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	25,000	25,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities
Net (loss) income	$ 23,404	$ (7,161)
Adjustments to reconcile net income (loss) to net cash provided (used) by operating activities:
Depreciation of property and equipment	762	1,369
Amortization of intangible assets	1,290	1,290
Non-cash lease expense	570	885
Provision for bad debt, net	73	435
Stock-based compensation	284	322
Amortization of loan issuance costs	45	104
Gain on sale of assets	(512)	156
Gain on disposal of discontinued operations	(26,680)	0
Deferred income taxes	(221)	225
Unrealized (gain) loss of equity securities and lumber derivatives	14	2,132
Changes in operating assets and liabilities:
Accounts receivable	5,525	1,466
Inventories	(246)	(4,539)
Other assets	607	(582)
Accounts payable	685	1,821
Accrued compensation	(784)	345
Deferred revenue and billings in excess of costs and estimated profit	(460)	1,034
Operating lease liabilities	(400)	(865)
Other liabilities	(1,287)	1,329
Net cash provided (used) by operating activities	2,669	(234)
Investing activities
Purchases of property and equipment	(568)	(1,232)
Proceeds from sale of discontinued operations	19,681	0
Proceeds from sale of property and equipment	1,233	217
Purchases of equity securities	(1,090)	(3,994)
Proceeds from sales of equity securities	247	27
Net cash provided (used) by investing activities	19,503	(4,982)
Financing activities
Proceeds from borrowings	35,969	80,061
Repayment of debt	(38,402)	(81,152)
Proceeds from the sale of common stock, warrants, and exercise of over allotment options	1	13,198
Fees paid on issuance of common stock	0	(450)
Proceeds from the exercise of warrants	4	0
Taxes paid related to net share settlement of equity awards	(16)	(5)
Repayment of obligations under finance leases	(178)	(466)
Preferred stock dividends paid	(1,437)	(1,437)
Net cash provided (used) by financing activities	(4,059)	9,749
Net increase in cash, cash equivalents, and restricted cash including cash within discontinued operations	18,114	4,533
Less: net increase in cash classified within discontinued operations	1,381	(228)
Net increase in cash, cash equivalents, and restricted cash	16,733	4,761
Cash, cash equivalents, and restricted cash at beginning of period	4,519	3,928
Cash, cash equivalents, and restricted cash at end of period	21,252	8,689
Reconciliation of cash, cash equivalents, and restricted cash at end of year
Cash and cash equivalents	20,691	7,895
Restricted cash	561	794
Cash, cash equivalents, and restricted cash at end of period	21,252	8,689
Supplemental Information
Cash paid during the year for interest	238	0
Non-Cash Investing Activities
Noncash note receivable	7,000	0
Noncash investment in private company	$ 6,000	$ 0

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF MEZZANINE EQUITY AND STOCKHOLDERS’ EQUITY - USD ($)	Total	Perpetual Preferred Stock	Common stock	Treasury Stock	Additional paid-in capital	Accumulated deficit
Perpetual redeemable preferred stock, beginning balance (in shares) at Dec. 31, 2021	1,916,000
Perpetual redeemable preferred stock, beginning balance at Dec. 31, 2021	$ 18,988,000
Increase (Decrease) in Temporary Equity [Roll Forward]
Accrued dividend on redeemable preferred stock	479,000
Preferred stock dividends paid	$ (479,000)
Perpetual redeemable preferred stock, ending balance (in shares) at Mar. 31, 2022	1,916,000
Perpetual redeemable preferred stock, ending balance at Mar. 31, 2022	$ 18,988,000
Preferred stock, beginning balance (in shares) at Dec. 31, 2021		0
Common stock, beginning balance (in shares) at Dec. 31, 2021			5,805,000
Beginning balance at Dec. 31, 2021	16,754,000	$ 0		$ (5,728,000)	$ 150,451,000	$ (127,969,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	144,000				144,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			49,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes	(3,000)				(3,000)
Dividends to holders of preferred stock	(479,000)				(479,000)
Equity issuance costs	(450,000)				(450,000)
Proceeds from the sale of common stock, warrants, and exercise of over allotment options (in shares)			9,175,000
Proceeds from the sale of common stock, warrants, and exercise of over allotment options	13,198,000		$ 1,000		13,197,000
Net income (loss)	(3,701,000)					(3,701,000)
Preferred stock, ending balance (in shares) at Mar. 31, 2022		0
Common stock, ending balance (in shares) at Mar. 31, 2022			15,029,000
Ending balance at Mar. 31, 2022	$ 25,463,000	$ 0	$ 1,000	(5,728,000)	162,860,000	(131,670,000)
Perpetual redeemable preferred stock, beginning balance (in shares) at Dec. 31, 2021	1,916,000
Perpetual redeemable preferred stock, beginning balance at Dec. 31, 2021	$ 18,988,000
Perpetual redeemable preferred stock, ending balance (in shares) at Sep. 30, 2022	0
Perpetual redeemable preferred stock, ending balance at Sep. 30, 2022	$ 0
Preferred stock, beginning balance (in shares) at Dec. 31, 2021		0
Common stock, beginning balance (in shares) at Dec. 31, 2021			5,805,000
Beginning balance at Dec. 31, 2021	16,754,000	$ 0		(5,728,000)	150,451,000	(127,969,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(7,161,000)
Preferred stock, ending balance (in shares) at Sep. 30, 2022		1,916,000
Common stock, ending balance (in shares) at Sep. 30, 2022			15,139,000
Ending balance at Sep. 30, 2022	$ 40,209,000	$ 18,988,000	$ 1,000	(5,728,000)	162,078,000	(135,130,000)
Perpetual redeemable preferred stock, beginning balance (in shares) at Mar. 31, 2022	1,916,000
Perpetual redeemable preferred stock, beginning balance at Mar. 31, 2022	$ 18,988,000
Increase (Decrease) in Temporary Equity [Roll Forward]
Reclassification of preferred stock to permanent equity (See Note 1) (in shares)	(1,916,000)
Reclassification of preferred stock to permanent equity (See Note 1)	$ (18,988,000)
Perpetual redeemable preferred stock, ending balance (in shares) at Jun. 30, 2022	0
Perpetual redeemable preferred stock, ending balance at Jun. 30, 2022	$ 0
Preferred stock, beginning balance (in shares) at Mar. 31, 2022		0
Common stock, beginning balance (in shares) at Mar. 31, 2022			15,029,000
Beginning balance at Mar. 31, 2022	25,463,000	$ 0	$ 1,000	(5,728,000)	162,860,000	(131,670,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	72,000				72,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			53,000
Dividends to holders of preferred stock	(479,000)				(479,000)
Reclassification of preferred stock to permanent equity (see Note 1) (in shares)		1,916,000
Reclassification of preferred stock to permanent equity (See Note 1)		$ 18,988,000
Reclassification of preferred stock to permanent equity (See Note 1)	18,988,000
Net income (loss)	(1,576,000)					(1,576,000)
Preferred stock, ending balance (in shares) at Jun. 30, 2022		1,916,000
Common stock, ending balance (in shares) at Jun. 30, 2022			15,082,000
Ending balance at Jun. 30, 2022	$ 42,468,000	$ 18,988,000	$ 1,000	(5,728,000)	162,453,000	(133,246,000)
Perpetual redeemable preferred stock, ending balance (in shares) at Sep. 30, 2022	0
Perpetual redeemable preferred stock, ending balance at Sep. 30, 2022	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	106,000				106,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			57,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes	(2,000)				(2,000)
Dividends to holders of preferred stock	(479,000)				(479,000)
Net income (loss)	(1,884,000)					(1,884,000)
Preferred stock, ending balance (in shares) at Sep. 30, 2022		1,916,000
Common stock, ending balance (in shares) at Sep. 30, 2022			15,139,000
Ending balance at Sep. 30, 2022	$ 40,209,000	$ 18,988,000	$ 1,000	(5,728,000)	162,078,000	(135,130,000)
Preferred stock, beginning balance (in shares) at Dec. 31, 2022		1,916,000
Common stock, beginning balance (in shares) at Dec. 31, 2022	15,177,919		15,178,000
Beginning balance at Dec. 31, 2022	$ 41,755,000	$ 18,988,000	$ 1,000	(5,728,000)	161,715,000	(133,221,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	102,000				102,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			15,000
Dividends to holders of preferred stock	(479,000)				(479,000)
Net income (loss)	435,000					435,000
Preferred stock, ending balance (in shares) at Mar. 31, 2023		1,916,000
Common stock, ending balance (in shares) at Mar. 31, 2023			15,193,000
Ending balance at Mar. 31, 2023	$ 41,813,000	$ 18,988,000	$ 1,000	(5,728,000)	161,338,000	(132,786,000)
Preferred stock, beginning balance (in shares) at Dec. 31, 2022		1,916,000
Common stock, beginning balance (in shares) at Dec. 31, 2022	15,177,919		15,178,000
Beginning balance at Dec. 31, 2022	$ 41,755,000	$ 18,988,000	$ 1,000	(5,728,000)	161,715,000	(133,221,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	$ 23,404,000
Preferred stock, ending balance (in shares) at Sep. 30, 2023		1,916,000
Common stock, ending balance (in shares) at Sep. 30, 2023	15,826,217		15,826,000
Ending balance at Sep. 30, 2023	$ 63,994,000	$ 18,988,000	$ 2,000	(5,728,000)	160,549,000	(109,817,000)
Preferred stock, beginning balance (in shares) at Mar. 31, 2023		1,916,000
Common stock, beginning balance (in shares) at Mar. 31, 2023			15,193,000
Beginning balance at Mar. 31, 2023	41,813,000	$ 18,988,000	$ 1,000	(5,728,000)	161,338,000	(132,786,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	104,000				104,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			4,000
Dividends to holders of preferred stock	(479,000)				(479,000)
Net income (loss)	25,591,000					25,591,000
Preferred stock, ending balance (in shares) at Jun. 30, 2023		1,916,000
Common stock, ending balance (in shares) at Jun. 30, 2023			15,197,000
Ending balance at Jun. 30, 2023	67,029,000	$ 18,988,000	$ 1,000	(5,728,000)	160,963,000	(107,195,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock-based compensation	78,000				78,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes (in shares)			304,000
Shares issued under stock incentive plans, net of shares withheld for employee taxes	(16,000)		$ 500		(16,000)
Proceeds received from warrant exercise (in shares)			325,000
Proceeds received from warrant exercise	4,000		$ 500		3,000
Dividends to holders of preferred stock	(479,000)				(479,000)
Net income (loss)	$ (2,622,000)					(2,622,000)
Preferred stock, ending balance (in shares) at Sep. 30, 2023		1,916,000
Common stock, ending balance (in shares) at Sep. 30, 2023	15,826,217		15,826,000
Ending balance at Sep. 30, 2023	$ 63,994,000	$ 18,988,000	$ 2,000	$ (5,728,000)	$ 160,549,000	$ (109,817,000)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF MEZZANINE EQUIT YAND STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares				3 Months Ended					9 Months Ended
	Aug. 17, 2023	May 19, 2023	Feb. 17, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Statement of Stockholders' Equity [Abstract]
Dividends to holders of preferred stock (in usd per share)	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.75	$ 0.75

Basis of Presentation and Signi

Basis of Presentation and Significant Policies	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Significant Policies	Basis of Presentation and Significant Policies Basis of Presentation The unaudited condensed consolidated financial statements included in this Form 10-Q have been prepared in accordance with the U.S. Securities and Exchange Commission (the “SEC”) instructions for Quarterly Reports on Form 10-Q. Accordingly, the condensed consolidated financial statements are unaudited and do not contain all the information required by U.S. generally Accepted Accounting Principles (“GAAP”) to be included in a full set of financial statements. The unaudited condensed Consolidated Balance Sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP for a complete set of financial statements. The audited consolidated financial statements for our fiscal year ended December 31, 2022, filed with the SEC on Form 10-K on March 15, 2023, include a summary of our significant accounting policies and should be read in conjunction with this Form 10-Q. In the opinion of management, all material adjustments necessary to present fairly the results of operations, cash flows, and balance sheets for such periods have been included in this Form 10-Q. All such adjustments related to continuing operations are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results of continuing operations for the entire year. The Company Star Equity Holdings, Inc. (“Star Equity,” the “Company,” “we,” or “our”) is a multi-industry diversified holding company with two divisions: Construction and Investments. We previously had a Healthcare division which was sold on May 4, 2023, as further described in Note 2. “Discontinued Operations”. Our common stock and preferred stock are listed on the NASDAQ Global Market exchange as “STRR” and “STRRP”, respectively. Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and disclosures made in the accompanying notes to the condensed consolidated financial statements. Significant estimates and judgments include those related to inventory, revenue recognition, lease accounting, fair value measurements (including contingent considerations), litigation and contingent liabilities, variable interest entities, intangible assets and goodwill valuations, equity classification and transactions, and income taxes. Actual results could materially differ from those estimates. Concentration of Credit Risk Financial instruments, which potentially subject us to concentrations of credit risk, consist primarily of cash and cash equivalents and accounts receivable. We limit our exposure to credit loss by generally placing cash in high credit quality financial institutions or in major money market mutual funds offered through brokerage firms. Some of our cash balances are maintained at major banking institutions in the United States, a portion of which may from time to time exceed the regulatory limit of $250,000 insured by the Federal Deposit Insurance Corporation (FDIC). We have not experienced any credit losses associated with our cash balances. Additionally, we have established guidelines regarding diversification of our investments and their maturities, which are designed to maintain principal and maximize liquidity. As of September 30, 2023, we have $0.3 million of cash in excess of FDIC insured limits. New Accounting Standards To Be Adopted No new accounting standards were issued in the quarter ended September 30, 2023 that are expected to have a material impact on our financial statements.

Discontinued Operations

Discontinued Operations	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations	Discontinued Operations On May 4, 2023, we entered into a Stock Purchase and Contribution Agreement (the “Purchase Agreement”), by and among the Company, Digirad Health Inc., a Delaware corporation and wholly owned subsidiary of the Company (“Digirad Health”), TTG Imaging Solutions, LLC, a Pennsylvania limited liability company (the “Buyer”), and the Buyer’s parent, Insignia TTG Parent LLC, a Delaware limited liability company (the “Parent”). Pursuant to the Purchase Agreement, (i) the Buyer purchased 85% of the issued and outstanding shares of Digirad Health, on the terms and subject to the conditions set forth therein and (ii) the Company contributed to Parent 15% of the issued and outstanding shares of stock of Digirad Health (the “Contributed Shares”) in exchange for New Units (as defined in the Purchase Agreement) of Parent (the “Transaction”). The total aggregate consideration payable to the Company for the Transaction was $40 million, comprised of $19.7 million ($27 million less payoff of debt to Webster Bank (see Note 8. “Debt”) and transaction costs) in cash, a $7 million promissory note (see Note 5. “Supplemental Balance Sheet Information”), and $6 million of New Units in the Parent (see Note 7. “Fair Value Measurements”). The Company completed the sale of Digirad Health simultaneously with entering into the Purchase Agreement. We deemed the disposition of Digirad Health, which operated our Healthcare business unit, to represent a strategic shift that will have a major effect on our operations and financial results. As of the date of these financial statements, the results of operations of the Healthcare business unit represent “discontinued operations” in accordance with GAAP (ASC 205-20-45-1B). As such, the assets and liabilities, as well as the earnings, of the discontinued operation are presented separately in the unaudited condensed consolidated financial statements for all periods presented. Unless otherwise noted, discussion within the notes to the unaudited condensed consolidated financial statements and Management’s Discussion and Analysis of Financial Condition and Results of Operations relates to continuing operations. Our variable interest entity (“VIE”), for which we are not the primary beneficiary, was disposed of as part of the sale of our Healthcare division. This VIE was in a small private company that is primarily involved in research related to new heart imaging technologies. The following table presents financial results of our Healthcare division for the three and nine months ended September 30, 2023 and 2022 (in thousands). Note that we owned this division through May 4, 2023 and that the results for both the three months ended September 30, 2023 and the nine months ended September 30, 2023 reflect that period only: Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Total revenues $ — $ 13,137 $ 17,962 $ 40,467 Total cost of revenues — 10,411 12,408 30,887 Gross profit — 2,726 5,554 9,580 Operating expenses: Selling, general and administrative — 3,654 3,369 10,534 Amortization of intangible assets — 1 — 1 (Gain) loss on disposal of discontinued operations — — (26,680) — Total operating expenses — 3,655 (23,311) 10,535 Income (loss) from discontinued operations — (929) 28,865 (955) Other (expense) income, net — 79 (1,015) 160 Interest expense, net — (116) (173) (264) Income (loss) from discontinued operations before income taxes — (966) 27,677 (1,059) Income tax benefit (provision) (257) 68 (558) 605 Income (loss) from discontinued operations $ (257) $ (898) $ 27,119 $ (454) The carrying amounts of the major classes of assets reported as “Assets - discontinued operations” consist of the following as of December 31, 2022 (in thousands): December 31, 2022 Cash and cash equivalents $ 288 Accounts receivable, net 9,782 Inventories, net 5,949 Other current assets 1,832 Property and equipment, net 2,683 Operating lease right-of-use assets, net 2,626 Goodwill 1,608 Other assets 521 $ 25,289 The carrying amounts of the major classes of liabilities reported as “Liabilities - discontinued operations” consist of the following as of December 31, 2022 (in thousands): December 31, 2022 Accounts payable $ 1,983 Other accrued liabilities 1,863 Accrued compensation 253 Accrued liabilities 2,675 Deferred revenue 1,703 Operating lease liabilities 1,056 Finance lease liabilities, current portion 314 Short-term debt and current portion of long-term debt 8,299 Deferred tax liabilities 176 Operating lease liabilities, net of current portion 1,631 Finance lease liabilities, net of current portion 291 Other liabilities 298 $ 20,542 The following table presents the significant non-cash operating, investing and financing activities from discontinued operations for the nine months ended September 30, 2023 and 2022 (in thousands): Nine Months Ended September 30, 2023 2022 Operating activities Net income (loss) from discontinued operations $ 27,119 $ (454) Depreciation 332 966 Amortization of intangible assets — 1 Non-cash lease expense 273 606 Write-off of borrowing costs 16 30 (Gain) loss on disposal of discontinued operations (26,680) — Share-based compensation 1 5 (Gain )Loss on disposal of assets 135 (253) Provision for bad debt 17 30 Deferred income taxes (176) (672) Accounts receivable 1,333 (385) Inventory (681) (1,357) Other assets 1,044 (95) Accounts payable 994 1,387 Accrued compensation (580) 4 Deferred revenue (101) 26 Operating lease liabilities (283) 18 Other liabilities (1,730) 683 Net cash provided by (used in) operating activities 1,033 540 Net cash provided by (used in) investing activities — (345) Net cash provided by (used in) financing activities 347 78 Net increase (decrease) in cash and cash equivalents and restricted cash $ 1,380 $ 273 Following is the reconciliation of purchase price to the gain recognized in income from discontinued operations for the nine months ended September 30, 2023 (in thousands), prior to any proposed working capital adjustments: Estimated proceeds of the disposition, net of transaction costs and indebtedness payoff $ 32,682 Assets of the businesses (24,071) Liabilities of the businesses 18,069 Pre-tax gain on the disposition $ 26,680

Revenue

Revenue	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Revenue	Revenue Disaggregation of Revenue The following tables present our continuing revenues disaggregated by major source for the three and nine months ended September 30, 2023 and 2022 (in thousands): Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 Construction Total Construction Total Major Goods/Service Lines Construction Revenue from Contracts with Customers $ 10,435 $ 10,435 $ 11,107 $ 11,107 Total Revenues $ 10,435 $ 10,435 $ 11,107 $ 11,107 Timing of Revenue Recognition Services and goods transferred over time $ — $ — $ 3,816 $ 3,816 Services and goods transferred at a point in time 10,435 10,435 7,291 7,291 Total Revenues $ 10,435 $ 10,435 $ 11,107 $ 11,107 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 Construction Total Construction Total Major Goods/Service Lines Construction Revenue from Contracts with Customers $ 31,674 $ 31,674 $ 39,544 $ 39,544 Total Revenues $ 31,674 $ 31,674 $ 39,544 $ 39,544 Timing of Revenue Recognition Services and goods transferred over time $ — $ — $ 11,569 $ 11,569 Services and goods transferred at a point in time 31,674 31,674 27,975 27,975 Total Revenues $ 31,674 $ 31,674 $ 39,544 $ 39,544 Deferred Revenue Changes in deferred revenue, which consist primarily of customer deposits, for the nine months ended September 30, 2023 are as follows (in thousands): Balance at December 31, 2022 $ 1,673 Revenue recognized that was included in balance at beginning of the year (1,548) Deferred revenue, net, related to contracts entered into during the year 1,354 Balance at September 30, 2023 $ 1,479

Basic and Diluted Net Income (L

Basic and Diluted Net Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Basic and Diluted Net Income (Loss) Per Share	Basic and Diluted Net Income (Loss) Per Share We present net income (loss) per share attributable to common stockholders in conformity with the two-class method required for participating securities, as the warrants are considered participating securities. We have not allocated net income (loss) attributable to common stockholders to warrants because the holders of our warrants are not contractually obligated to share in our income (loss). Basic net income (loss) per share attributable to common stockholders is computed by dividing net income (loss) attributable to common stockholders by the weighted-average number of common shares outstanding during the period. Diluted net income (loss) per share attributable to common stockholders is calculated to give effect to all potential shares of common stock, including common stock issuable upon exercise of warrants, stock options, and restricted stock units (“RSUs”). In periods for which there is a net loss, diluted loss per common share is equal to basic loss per common share, since the effect of including any common stock equivalents would be antidilutive. The following table sets forth the reconciliation of shares used to compute basic and diluted net income (loss) per share for the periods indicated (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Numerator: Income (loss) from continuing operations, net of tax $ (2,365) $ (986) $ (3,715) $ (6,707) Income (loss) from discontinued operations, net of tax (Note 10) (257) (898) 27,119 (454) Net income (loss) (2,622) (1,884) 23,404 (7,161) Deemed dividend on Series A perpetual preferred stock (479) (479) (1,437) (1,437) Net income (loss) attributable to common shareholders $ (3,101) $ (2,363) $ 21,967 $ (8,598) Denominator: Weighted average common shares outstanding 15,642 15,109 15,344 14,208 Weighted average prefunded warrants outstanding 39 325 229 295 Weighted average shares outstanding - basic 15,681 15,434 15,573 14,503 Dilutive potential common shares: Restricted stock units 138 — 170 — Weighted average shares outstanding - diluted 15,819 15,434 15,743 14,503 Net income (loss) per share Continuing operations Basic $ (0.15) $ (0.06) $ (0.24) $ (0.46) Diluted $ (0.15) $ (0.06) $ (0.24) $ (0.46) Discontinued operations Basic $ (0.02) $ (0.06) $ 1.74 $ (0.03) Diluted $ (0.02) $ (0.06) $ 1.72 $ (0.03) Net income (loss) per share Basic $ (0.17) $ (0.12) $ 1.50 $ (0.49) Diluted $ (0.17) $ (0.12) $ 1.49 $ (0.49) Net income (loss) per share, attributable to common shareholders Basic $ (0.20) $ (0.15) $ 1.41 $ (0.59) Diluted $ (0.20) $ (0.15) $ 1.40 $ (0.59) *Earnings per share may not add due to rounding Antidilutive common stock equivalents are excluded from the computation of diluted income (loss) per share. The computation of diluted earnings per share excludes stock options, RSUs, and stock warrants that are anti-dilutive. The following common stock equivalents were anti-dilutive (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Stock options 2 3 2 5 Restricted stock units 60 109 70 128 Stock warrants 11,865 11,865 11,865 10,843 Total 11,927 11,977 11,937 10,976

Supplementary Balance Sheet Inf

Supplementary Balance Sheet Information	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplementary Balance Sheet Information	Supplementary Balance Sheet Information Inventories The components of inventories are as follows (in thousands): September 30, 2023 December 31, 2022 Raw materials $ 2,609 $ 2,838 Work-in-process 413 571 Finished goods 1,221 1,269 Total inventories 4,243 4,678 Less reserve for excess and obsolete inventories — — Total inventories, net $ 4,243 $ 4,678 Property and Equipment Property and equipment consist of the following (in thousands): September 30, 2023 December 31, 2022 Land $ 753 $ 805 Buildings and leasehold improvements 3,223 4,185 Machinery and equipment 3,237 2,509 Gross property and equipment 7,213 7,499 Accumulated depreciation (1,996) (1,834) Total property and equipment, net $ 5,217 $ 5,665 We sold our Waterford, Maine facility on June 30, 2023 for approximately $1.2 million after closing costs and recognized a gain of $386 thousand which we have recorded in other income/expense. Warranty Reserves Within our Construction division, KBS Builders, Inc. (“KBS”) provides a limited assurance warranty on its residential homes that covers substantial defects in materials or workmanship for a period of 12 months after delivery to the owner. EdgeBuilder, Inc. (“EdgeBuilder”) provides a limited warranty on the sale of its wood foundation products that covers leaks resulting from defects in workmanship for a period of twenty-five years. Estimated warranty costs are accrued in the period that the related revenue is recognized. Note Receivable As a part of the Transaction described further in Note 2. “Discontinued Operations”, a $7 million promissory note was entered into which represents an unsecured note receivable on our balance sheet. The note has a maturity date of May 3, 2029 with payment-in-kind (non-cash) interest on the outstanding principal balance hereof to accrue at the Interest Rate. The Interest Rate is defined as (i) during the period from the date of issuance of the note through the third anniversary of the date of issuance of the note, a per annum rate equal to the sum of (x) 5.0% per annum plus (y) the greater of 5.0% per annum and the weighted average term SOFR-based interest rate of outstanding loans under the Senior Loan Agreement (as defined in the Purchase Agreement) during such period, and (ii) during the period following the third anniversary of the date of issuance of the note, a per annum rate equal to the sum of (x) 5.0% per annum plus (y) the greater of 7.0% per annum and the weighted average term SOFR-based interest rate of outstanding loans under the Senior Loan Agreement during such period. In 2021 we completed the sale of MD Office Solutions in exchange for a secured promissory note. This note, the principal of which is approximately $1.3 million at September 30,2023, is included in “Notes receivable, current portion” and “Notes receivable” in our Consolidated Balance Sheet at September 30, 2023 for $0.2 million and $1.1 million, respectively. Cost Method Investment As a part of the sale of Digirad Health, we received $6.0 million in the common equity of TTG Parent LLC. We have elected the measurement alternative under ASC 321. The measurement alternative election allows for equity securities that do not have readily determinable fair values to be recorded at cost, with adjustments for impairment and certain observable price changes reflected in earnings. Such securities are adjusted to fair value when an observable price change occurs or impairment is identified.

Leases

Leases	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Leases	Leases Lessee We have operating and finance leases for corporate offices, vehicles, and certain equipment. Our leases have remaining lease terms of 1 year to 10 years, some of which include options to extend the leases and some of which include options to terminate the leases within 1 year. Operating leases and finance leases are included separately in the condensed Consolidated Balance Sheets. The components of lease expense are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Operating lease cost $ 98 $ 117 $ 311 $ 334 Finance lease cost: Amortization of finance lease assets $ 17 $ 24 $ 62 $ 71 Interest on finance lease liabilities 2 4 9 13 Total finance lease cost $ 19 $ 28 $ 71 $ 84 Supplemental cash flow information related to leases from continuing operations was as follows (in thousands): Nine Months Ended September 30, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 288 $ 273 Operating cash flows from finance leases $ 9 $ 13 Financing cash flows from finance leases $ 83 $ 75 Right-of-use assets obtained in exchange for lease obligations Operating leases $ — $ 666 Supplemental balance sheet information related to leases was as follows: September 30, 2023 December 31, 2022 Weighted average remaining lease term (in years) Operating leases 4.2 4.8 Finance leases 2.4 2.5 Weighted average discount rate Operating leases 5.51 % 5.61 % Finance leases 5.88 % 5.91 % We are committed to making future cash payments on non-cancelable operating leases and finance leases (including interest). The future minimum lease payments due under both non-cancelable operating leases and finance leases having initial or remaining lease terms in excess of one year as of September 30, 2023 were as follows (in thousands): Operating Leases Finance Leases 2023 (excludes the nine months ended September 30, 2023) $ 116 $ 17 2024 468 50 2025 477 23 2026 387 16 2027 92 1 2028 and thereafter 207 — Total future minimum lease payments 1,747 107 Less amounts representing interest 144 8 Present value of lease obligations $ 1,603 $ 99
Leases	Leases Lessee We have operating and finance leases for corporate offices, vehicles, and certain equipment. Our leases have remaining lease terms of 1 year to 10 years, some of which include options to extend the leases and some of which include options to terminate the leases within 1 year. Operating leases and finance leases are included separately in the condensed Consolidated Balance Sheets. The components of lease expense are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Operating lease cost $ 98 $ 117 $ 311 $ 334 Finance lease cost: Amortization of finance lease assets $ 17 $ 24 $ 62 $ 71 Interest on finance lease liabilities 2 4 9 13 Total finance lease cost $ 19 $ 28 $ 71 $ 84 Supplemental cash flow information related to leases from continuing operations was as follows (in thousands): Nine Months Ended September 30, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 288 $ 273 Operating cash flows from finance leases $ 9 $ 13 Financing cash flows from finance leases $ 83 $ 75 Right-of-use assets obtained in exchange for lease obligations Operating leases $ — $ 666 Supplemental balance sheet information related to leases was as follows: September 30, 2023 December 31, 2022 Weighted average remaining lease term (in years) Operating leases 4.2 4.8 Finance leases 2.4 2.5 Weighted average discount rate Operating leases 5.51 % 5.61 % Finance leases 5.88 % 5.91 % We are committed to making future cash payments on non-cancelable operating leases and finance leases (including interest). The future minimum lease payments due under both non-cancelable operating leases and finance leases having initial or remaining lease terms in excess of one year as of September 30, 2023 were as follows (in thousands): Operating Leases Finance Leases 2023 (excludes the nine months ended September 30, 2023) $ 116 $ 17 2024 468 50 2025 477 23 2026 387 16 2027 92 1 2028 and thereafter 207 — Total future minimum lease payments 1,747 107 Less amounts representing interest 144 8 Present value of lease obligations $ 1,603 $ 99

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Assets and Liabilities Measured at Fair Value on a Recurring Basis The Financial Accounting Standards Board’s authoritative guidance for fair value measurements establishes a three-level hierarchy based upon the inputs to the valuation model of an asset or liability. Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are inputs other than quoted prices that are significant and observable; and Level 3 inputs are significant unobservable inputs to be used in situations where markets do not exist or are illiquid. The following table presents information about our financial assets that are measured at fair value on a recurring basis, and indicates the fair value hierarchy of the valuation techniques we utilize to determine such fair value at September 30, 2023 and December 31, 2022 (in thousands): Fair Value as of September 30, 2023 Level 1 Level 2 Level 3 Total Assets (Liabilities): Equity securities $ 4,309 $ — $ — $ 4,309 Lumber derivative contracts (94) — — (94) Total $ 4,215 $ — $ — $ 4,215 Fair Value as of December 31, 2022 Level 1 Level 2 Level 3 Total Assets (Liabilities): Equity securities $ 3,490 $ — $ — $ 3,490 Lumber derivative contracts (104) — — (104) Total $ 3,386 $ — $ — $ 3,386 The investment in equity securities consists of common stock of publicly traded companies. The fair value of these securities is based on the closing prices observed on September 30, 2023 and December 31, 2022, respectively, and recorded in Investments in the condensed Consolidated Balance Sheets. During the nine months ended September 30, 2023 and 2022, we recorded an unrealized loss of $24 thousand and unrealized loss of $834 thousand, respectively, resulting from market fluctuations, recorded in other (expense) income, net in the condensed Consolidated Statements of Operations. We may enter into lumber derivative contracts in order to protect our gross profit margins from fluctuations caused by lumber price volatility. Such contracts, which are generally entered into to protect the gross margins on our wall panel contracts at EBGL, are recorded within current assets or liabilities in the condensed Consolidated Balance Sheets. For the nine months ended September 30, 2023 and 2022, we recorded a net loss of $108 thousand and $1.8 million, respectively, in the cost of goods sold in the condensed Consolidated Statements of Operations. As of September 30, 2023, we had a net long (buying) position of 1,815,000 board feet under 66 lumber derivatives contracts. As of December 31, 2022, we had a net long (buying) position of 550,000 board feet under 5 lumber derivatives contracts. Gains and losses from lumber derivative contracts are recorded in cost of goods sold of the condensed Consolidated Statements of Operations and included the following for the nine months ended September 30, 2023 and 2022, respectively: September 30, 2023 September 30, 2022 Unrealized gain (loss) on lumber derivatives $ 10 $ (1,298) Realized gain (loss) on lumber derivatives (118) (549) Total gain (loss) on lumber derivatives $ (108) $ (1,847) Gains and losses from investments in equity securities are recorded in other income (expense) of the condensed Consolidated Statements of Operations and included the following for the nine months ended September 30, 2023 and 2022, respectively: September 30, 2023 September 30, 2022 Unrealized gain (loss) on equity securities $ (24) $ (834) Realized gain (loss) on equity securities 94 8 Total gain (loss) on equity securities $ 70 $ (826)

Debt

Debt	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Debt	Debt A summary of debt as of September 30, 2023 and December 31, 2022 is as follows (dollars in thousands): September 30, 2023 December 31, 2022 Amount Weighted-Average Interest Rate Amount Weighted-Average Interest Rate Revolving Credit Facility - Premier $ 537 9.25% $ — —% Revolving Credit Facility - eCapital EBGL — —% 2,592 10.25% Total Short-term Revolving Credit Facilities $ 537 9.25% $ 2,592 10.25% eCapital - Star Loan Principal, net $ — —% $ 791 10.50% Short Term Loan $ — —% $ 791 10.50% Total Short-term debt $ 537 9.25% $ 3,383 10.31% Premier Facility On August 16, 2023, EdgeBuilder and Glenbrook Building Supply, Inc. (“Glenbrook” and together with EdgeBuilder, the “EBGL Borrowers”), entered into a Revolving Credit Loan Agreement with Premier Bank (“Premier”) providing the EBGL Borrowers with a working capital line of credit of up to $4,000,000 (the “Premier Loan Agreement”). Availability under the Premier Loan Agreement is based on a formula tied to the EBGL Borrowers’ eligible accounts receivable, inventory and equipment. Borrowings under the Premier Loan Agreement bear interest at the prime rate plus 0.75% (and a minimum interest rate of 6.75%), with interest payable monthly and the outstanding principal balance payable upon expiration of the term of the Premier Loan Agreement. The Premier Loan Agreement also provides for certain fees payable to Premier during its term. The initial term of the Premier Loan Agreement expires on August 16, 2024 but may be extended from time to time at the request of the EBGL Borrowers, subject to approval by Premier. The EBGL Borrowers’ obligations under the Premier Loan Agreement are guaranteed by the Company and secured by all of their inventory, equipment, accounts and other intangibles. As of September 30, 2023, availability under the Premier Loan Agreement was approximately $2.8 million Webster Credit Facility On March 29, 2019, the Company entered into a Loan and Security Agreement (the “Webster Loan Agreement”) by and among certain subsidiaries of the Company, as borrowers (collectively, the “Webster Borrowers”); the Company, as guarantor; and Sterling National Bank (“Sterling”). On February 1, 2022, Sterling became part of Webster Bank, N.A. (“Webster”), and Webster became the successor in interest to the Webster Loan Agreement. In connection with the sale of our Healthcare business on May 4, 2023, the credit facility pursuant to the Webster Loan Agreement was paid in full and terminated. eCapital Credit Facilities and Term Loan The EBGL Borrowers were formerly parties to a Loan and Security Agreement (the “EBGL Loan Agreement”) providing the EBGL Borrowers with a credit facility with eCapital Asset Based Lending Corp. formerly known as Gerber Finance, Inc. (“eCapital”) for borrowings up to $4.0 million, subject to certain borrowing base limitations (the “EBGL Loan”). KBS was also party to a revolving credit facility with eCapital (the “KBS Loan Agreement) which provided for borrowings up to $4.0 million, subject to certain borrowing base limitations (the “KBS Loan”). We and certain of our Investments subsidiaries (collectively, the “Star Borrowers”) were party to a Loan and Security Agreement with eCapital, as successor in interest to Gerber Finance, Inc. (as amended, the “Star Loan Agreement”), which provided for a credit facility with borrowing availability of up to $2.5 million, bearing interest at the prime rate plus 3.5% per annum, and matures on January 31, 2025, unless terminated in accordance with the terms therein (the “Star Loan”). During the second quarter of 2023, we notified eCapital that we would not be renewing any of our outstanding eCapital credit facilities upon expiry at June 30, 2023. Subsequently, we paid in full all amounts then outstanding under the Star Loan on May 9, 2023 and closed all credit facilities with eCapital, including the EBGL Loan and the KBS Loan.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies In the normal course of business, we have been and will likely continue to be subject to other litigation or administrative proceedings incidental to our business, such as claims related to compliance with regulatory standards, customer disputes, employment practices, wage and hour disputes, product liability, professional liability, malpractice liability, commercial disputes, licensure restrictions or denials, and warranty or patent infringement. Responding to litigation or administrative proceedings, regardless of whether they have merit, can be expensive and disruptive to normal business operations. We are not able to predict the timing or outcome of these matters but currently do not expect that the resolution of these matters will have a material adverse effect on our financial position or results of operations. The outcome of litigation and the amount or range of potential loss at particular points in time may be difficult to ascertain. Among other things, uncertainties can include how trial and appellate courts will apply the law and interpret facts, as well as the contractual and statutory obligations of other indemnifying and insuring parties. The estimated range of reasonably possible losses, and their effect on our financial position is based on currently available information and is subject to significant judgment and a variety of assumptions, as well as known and unknown uncertainties.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We provide for income taxes under the asset and liability method. This approach requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of differences between the tax basis of assets or liabilities and their carrying amounts in the financial statements. We provide a valuation allowance for deferred tax assets if it is more likely than not that these items will expire before we are able to realize their benefit. We calculate the valuation allowance in accordance with the authoritative guidance relating to income taxes, which requires an assessment of both positive and negative evidence regarding the realizability of these deferred tax assets, when measuring the need for a valuation allowance. Significant judgment is required in determining any valuation allowance against deferred tax assets. We continue to record a full valuation allowance against our deferred tax assets and intend to maintain a valuation allowance until sufficient positive evidence exists to support its reversal. Intraperiod tax allocation rules require us to allocate our provision for income taxes between continuing operations and other categories of comprehensive income, such as discontinued operations. For the three months ended September 30, 2023, we recorded an income tax expense of $172 thousand within continuing operations and an expense of $257 thousand within discontinued operations. For the three months ended September 30, 2022, we recorded a $299 thousand income tax benefit within continuing operations and an income tax benefit of $68 thousand within discontinued operations. For the nine months ended September 30, 2023 , we recorded an income tax expense of $233 thousand within continuing operations and an expense of $558 thousand within discontinued operations. For the nine months ended September 30, 2022, we recorded an income tax expense of $861 thousand within continuing operations and an income tax benefit of $605 thousand within discontinued operations. The tax expense for the nine months ended September 30, 2023 primarily relates to a January 2022 ownership change under Section 382 of the Internal Revenue Code of 1986, as amended (the “Code”), which required us to establish an additional valuation allowance on net operating losses that the Company cannot utilize in the future. As of September 30, 2023, we had unrecognized tax benefits of approximately $2.0 million related to uncertain tax positions. Included in the unrecognized tax benefits were $2.0 million of tax benefits that, if recognized, would reduce our annual effective tax rate, subject to the valuation allowance.

Segments

Segments	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Segments	Segments Our reportable segments are based upon our internal organizational structure, the manner in which our operations are managed, the criteria used by our Chief Executive Officer (our Chief Operating Decision Maker / “CODM”) to evaluate segment performance, the availability of separate financial information, and overall materiality considerations. Effective as of the consummation of the sale of our Healthcare business on May 4, 2023, our business divisions are organized into the following two reportable segments, reflecting the manner in which our CODM assesses performance and allocates resources: 1. Construction 2. Investments Prior to the sale of Digirad Health on May 4 2023, we also had a Healthcare segment. Segment information for the three and nine months ended September 30, 2023 and 2022 is as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2023 2022 2023 2022 Revenue by segment: Construction $ 10,435 $ 11,107 $ 31,674 $ 39,544 Investments 89 159 405 475 Intersegment elimination (89) (159) (405) (475) Consolidated revenue $ 10,435 $ 11,107 $ 31,674 $ 39,544 Gross profit (loss) by segment: Construction $ 2,248 $ 3,132 $ 9,241 $ 7,203 Investments 44 100 236 253 Intersegment elimination (89) (158) (405) (474) Consolidated gross profit $ 2,203 $ 3,074 $ 9,072 $ 6,982 Income (loss) from operations by segment: Construction $ (21) $ 1,150 $ 1,960 $ 681 Investments (71) 97 (527) 236 Corporate, eliminations and other (1,569) (1,699) (4,978) (5,206) Segment income (loss) from operations $ (1,661) $ (452) $ (3,545) $ (4,289) Depreciation and amortization by segment: Construction $ 515 $ 489 $ 1,530 $ 1,471 Investments 45 58 169 221 Star Equity corporate 9 — 21 — Total depreciation and amortization $ 569 $ 547 $ 1,720 $ 1,692

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Star Equity Holdings, Inc. On December 10, 2021, the Company entered into a securities purchase agreement with its Executive Chairman, Jeffrey E. Eberwein, relating to the issuance and sale of 650,000 shares of the Company’s common stock, par value $0.0001 per share (the “Common Stock”) at a purchase price of $3.25 per share pursuant to a private placement. As of September 30, 2023, Mr. Eberwein owned 4,062,485 shares of Common Stock, representing approximately 25.67% of our outstanding Common Stock. In addition, as of September 30, 2023, Mr. Eberwein owned 1,182,414 shares of Series A Preferred Stock.

Perpetual Preferred Stock

Perpetual Preferred Stock	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Perpetual Preferred Stock	Perpetual Preferred Stock Holders of shares of our Series A Preferred Stock are entitled to receive, when, as, and if, authorized by the Company’s board of directors (or a duly authorized committee of the Company’s board of directors) and declared by the Company out of funds legally available for the payment of dividends, preferential cumulative cash dividends at the rate of 10.0% per annum of the liquidation preference of $10.00 per share. Dividends are payable quarterly, in arrears, by the last calendar day of March, June, September and December to holders of record at the close of business on the first day of each payment month. The Series A Preferred Stock is not convertible and does not have any voting rights, except when dividends are in arrears for six or more consecutive quarters, then the holders of those shares together with holders of all other series of preferred stock equal in rank would be entitled to vote separately as a class for the election of two additional directors to board of directors, until all dividends accumulated on such shares of Series A Preferred Stock for the past dividend periods and the dividend for the current dividend period shall have been fully paid or declared and a sum sufficient for the payment thereof set apart for payment. The Company may redeem the Series A Preferred Stock upon the occurrence of a change of control, subject to certain conditions. The Company may also voluntarily redeem some or all of the Series A Preferred Stock on or after September 10, 2024. On each of February 17, 2023, May 19, 2023, and August 17, 2023, our board of directors declared a cash dividend to holders of our Series A Preferred Stock of $0.25 per share, for an aggregate amount of approximately $0.5 million. The record dates for these dividend payments were March 1, 2023, June 1, 2023, and September 1, 2023, respectively, and the payment dates were March 10, 2023, June 12, 2023, and September 11, 2023, respectively. As of September 30, 2023, we are current on our preferred dividends. On June 2, 2021, the board of directors adopted a tax benefit preservation plan in the form of a Section 382 Rights Agreement (the “382 Agreement”). The 382 Agreement is intended to diminish the risk that our ability to use our net operating loss carryforwards to reduce future federal income tax obligations may become substantially limited due to an “ownership change,” as defined in Section 382 of the Code. The board of directors authorized and declared a dividend distribution of one right for each outstanding share of Common Stock to stockholders of record as of the close of business on June 14, 2021. Each right entitles the registered holder to purchase from the Company one one-thousandth of a share of Series C Participating Preferred Stock, par value $0.0001 per share (the “Series C Preferred Stock”), at an exercise price of $12.00 per one one-thousandth of a share of Series C Preferred Stock, subject to adjustment. The rights will become exercisable following (i) 10 days after a public announcement that a person or group has become an Acquiring Person (as defined in the 382 Agreement); and (ii) 10 business days (or a later date determined by the board of directors) after a person or group begins a tender or an exchange offer that, if completed, would result in that person or group becoming an Acquiring Person. In addition, upon the occurrence of certain events, the exercise price of the rights would be adjusted and holders of the rights (other than rights owned by an acquiring person or group) would be entitled to purchase common stock at approximately half of market value. Given the potential adjustment of the exercise price of the rights, the rights could cause substantial dilution to a person or group that acquires 4.99% or more of common stock on terms not approved by the board of directors. No rights were exercisable at September 30, 2023. There is no impact to financial results as a result of the adoption of the 382 Agreement for the nine months ended September 30, 2023.

Equity Transactions

Equity Transactions	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Equity Transactions	Equity Transactions On January 24, 2022, we closed an underwritten public offering (the “2022 Public Offering”) pursuant to an underwriting agreement with Maxim Group LLC (“Maxim”), as representative of the underwriters. Through the 2022 Public Offering, we issued and sold (A)(i) 9,175,000 shares of the Company’s Common Stock, (ii) an aggregate of 325,000 pre-funded warrants to purchase up to an aggregate of 325,000 shares of Common Stock, and (iii) an aggregate of 9,500,000 common stock purchase warrants (the “Firm Purchase Warrants”) to purchase up to 9,500,000 shares of Common Stock and (B) at the election of Maxim, (i) up to an additional 1,425,000 shares of Common Stock and/or (ii) up to an additional 1,425,000 shares of common stock purchase warrants (the “Option Purchase Warrants”, and together with the Firm Purchase Warrants, the “Warrants”). Maxim partially exercised its over-allotment option for the purchase of 1,425,000 warrants for a price of $0.01 per Warrant. Each share of common stock (or pre-funded warrant in lieu thereof) was sold together with one common warrant to purchase one share of common stock at a price of $1.50 per share and common warrant. Gross proceeds, before deducting underwriting discounts and offering expenses and excluding any proceeds we may receive upon exercise of the warrants, were $14.3 million and net proceeds were $12.7 million. In addition, as part of the 2022 Public Offering, the Company issued to Maxim 237,500 common stock purchase warrants (the “Underwriter’s Warrants”) to purchase up to 237,500 shares of Common Stock at an exercise price of $1.65 per common warrant. The Underwriter’s Warrants have an initial exercise date beginning July 19, 2022. As of September 30, 2023, of the warrants issued through the public offering we closed on May 28, 2020 (the “2020 Public Offering”), 1.0 million warrants were exercised and 1.4 million warrants remained outstanding, which represents 0.7 million shares of common stock equivalents, at an exercise price of $2.25. As of September 30, 2023, of the warrants issued through the 2022 Public Offering, there were 10.9 million Warrants outstanding at an exercise price of $1.50 and no prefunded warrants outstanding. The 0.3 million prefunded warrants were exercised at $0.01 per share in the third quarter of 2023. The Underwriter’s Warrants have not been exercised.

Preferred Stock Rights

Preferred Stock Rights	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
Preferred Stock Rights	Perpetual Preferred Stock Holders of shares of our Series A Preferred Stock are entitled to receive, when, as, and if, authorized by the Company’s board of directors (or a duly authorized committee of the Company’s board of directors) and declared by the Company out of funds legally available for the payment of dividends, preferential cumulative cash dividends at the rate of 10.0% per annum of the liquidation preference of $10.00 per share. Dividends are payable quarterly, in arrears, by the last calendar day of March, June, September and December to holders of record at the close of business on the first day of each payment month. The Series A Preferred Stock is not convertible and does not have any voting rights, except when dividends are in arrears for six or more consecutive quarters, then the holders of those shares together with holders of all other series of preferred stock equal in rank would be entitled to vote separately as a class for the election of two additional directors to board of directors, until all dividends accumulated on such shares of Series A Preferred Stock for the past dividend periods and the dividend for the current dividend period shall have been fully paid or declared and a sum sufficient for the payment thereof set apart for payment. The Company may redeem the Series A Preferred Stock upon the occurrence of a change of control, subject to certain conditions. The Company may also voluntarily redeem some or all of the Series A Preferred Stock on or after September 10, 2024. On each of February 17, 2023, May 19, 2023, and August 17, 2023, our board of directors declared a cash dividend to holders of our Series A Preferred Stock of $0.25 per share, for an aggregate amount of approximately $0.5 million. The record dates for these dividend payments were March 1, 2023, June 1, 2023, and September 1, 2023, respectively, and the payment dates were March 10, 2023, June 12, 2023, and September 11, 2023, respectively. As of September 30, 2023, we are current on our preferred dividends. On June 2, 2021, the board of directors adopted a tax benefit preservation plan in the form of a Section 382 Rights Agreement (the “382 Agreement”). The 382 Agreement is intended to diminish the risk that our ability to use our net operating loss carryforwards to reduce future federal income tax obligations may become substantially limited due to an “ownership change,” as defined in Section 382 of the Code. The board of directors authorized and declared a dividend distribution of one right for each outstanding share of Common Stock to stockholders of record as of the close of business on June 14, 2021. Each right entitles the registered holder to purchase from the Company one one-thousandth of a share of Series C Participating Preferred Stock, par value $0.0001 per share (the “Series C Preferred Stock”), at an exercise price of $12.00 per one one-thousandth of a share of Series C Preferred Stock, subject to adjustment. The rights will become exercisable following (i) 10 days after a public announcement that a person or group has become an Acquiring Person (as defined in the 382 Agreement); and (ii) 10 business days (or a later date determined by the board of directors) after a person or group begins a tender or an exchange offer that, if completed, would result in that person or group becoming an Acquiring Person. In addition, upon the occurrence of certain events, the exercise price of the rights would be adjusted and holders of the rights (other than rights owned by an acquiring person or group) would be entitled to purchase common stock at approximately half of market value. Given the potential adjustment of the exercise price of the rights, the rights could cause substantial dilution to a person or group that acquires 4.99% or more of common stock on terms not approved by the board of directors. No rights were exercisable at September 30, 2023. There is no impact to financial results as a result of the adoption of the 382 Agreement for the nine months ended September 30, 2023.

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events On October 31, 2023 (the “Closing Date”), Glenbrook, a wholly-owned subsidiary of Star Equity Holdings, Inc. entered into an asset purchase agreement (the “Purchase Agreement”) with Big Lake Lumber (“BLL”). Pursuant to the Purchase Agreement, BLL sold its production facility, together with certain related assets, to Glenbrook for up to $3.3 million (the “Purchase Price”). The Purchase Price is subject to certain post-closing adjustments, including an earn-out provision and a hold back to satisfy certain indemnification obligations of Glenbrook under the Purchase Agreement. The earn-out provision is based on a specific gross profit threshold with a measurement period of two years to begin one year after the Closing Date. If the threshold is met, an earn-out payment may be remitted to BLL. The Purchase Agreement contains representations, warranties and covenants of Glenbrook that are customary for a transaction of this nature. The Purchase Agreement also contains indemnification obligations of the parties thereto. We are currently assessing the accounting implications of this transaction.

Basis of Presentation and Sig_2

Basis of Presentation and Significant Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The unaudited condensed consolidated financial statements included in this Form 10-Q have been prepared in accordance with the U.S. Securities and Exchange Commission (the “SEC”) instructions for Quarterly Reports on Form 10-Q. Accordingly, the condensed consolidated financial statements are unaudited and do not contain all the information required by U.S. generally Accepted Accounting Principles (“GAAP”) to be included in a full set of financial statements. The unaudited condensed Consolidated Balance Sheet at December 31, 2022 has been derived from the audited consolidated financial statements at that date but does not include all of the information and footnotes required by GAAP for a complete set of financial statements. The audited consolidated financial statements for our fiscal year ended December 31, 2022, filed with the SEC on Form 10-K on March 15, 2023, include a summary of our significant accounting policies and should be read in conjunction with this Form 10-Q. In the opinion of management, all material adjustments necessary to present fairly the results of operations, cash flows, and balance sheets for such periods have been included in this Form 10-Q. All such adjustments related to continuing operations are of a normal recurring nature. The results of operations for interim periods are not necessarily indicative of the results of continuing operations for the entire year.
Use of Estimates	Use of Estimates The preparation of condensed consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the condensed consolidated financial statements and disclosures made in the accompanying notes to the condensed consolidated financial statements. Significant estimates and judgments include those related to inventory, revenue recognition, lease accounting, fair value measurements (including contingent considerations), litigation and contingent liabilities, variable interest entities, intangible assets and goodwill valuations, equity classification and transactions, and income taxes. Actual results could materially differ from those estimates.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments, which potentially subject us to concentrations of credit risk, consist primarily of cash and cash equivalents and accounts receivable. We limit our exposure to credit loss by generally placing cash in high credit quality financial institutions or in major money market mutual funds offered through brokerage firms. Some of our cash balances are maintained at major banking institutions in the United States, a portion of which may from time to time exceed the regulatory limit of $250,000 insured by the Federal Deposit Insurance Corporation (FDIC). We have not experienced any credit losses associated with our cash balances. Additionally, we have established guidelines regarding diversification of our investments and their maturities, which are designed to maintain principal and maximize liquidity. As of September 30, 2023, we have $0.3 million of cash in excess of FDIC insured limits.
New Accounting Standards To Be Adopted	New Accounting Standards To Be Adopted No new accounting standards were issued in the quarter ended September 30, 2023 that are expected to have a material impact on our financial statements.
Commitments and Contingencies	In the normal course of business, we have been and will likely continue to be subject to other litigation or administrative proceedings incidental to our business, such as claims related to compliance with regulatory standards, customer disputes, employment practices, wage and hour disputes, product liability, professional liability, malpractice liability, commercial disputes, licensure restrictions or denials, and warranty or patent infringement. Responding to litigation or administrative proceedings, regardless of whether they have merit, can be expensive and disruptive to normal business operations. We are not able to predict the timing or outcome of these matters but currently do not expect that the resolution of these matters will have a material adverse effect on our financial position or results of operations. The outcome of litigation and the amount or range of potential loss at particular points in time may be difficult to ascertain. Among other things, uncertainties can include how trial and appellate courts will apply the law and interpret facts, as well as the contractual and statutory obligations of other indemnifying and insuring parties. The estimated range of reasonably possible losses, and their effect on our financial position is based on currently available information and is subject to significant judgment and a variety of assumptions, as well as known and unknown uncertainties.

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
	Sep. 30, 2023
Discontinued Operations and Disposal Groups [Abstract]
Schedule of Discontinued Operations Information	The following table presents financial results of our Healthcare division for the three and nine months ended September 30, 2023 and 2022 (in thousands). Note that we owned this division through May 4, 2023 and that the results for both the three months ended September 30, 2023 and the nine months ended September 30, 2023 reflect that period only: Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Total revenues $ — $ 13,137 $ 17,962 $ 40,467 Total cost of revenues — 10,411 12,408 30,887 Gross profit — 2,726 5,554 9,580 Operating expenses: Selling, general and administrative — 3,654 3,369 10,534 Amortization of intangible assets — 1 — 1 (Gain) loss on disposal of discontinued operations — — (26,680) — Total operating expenses — 3,655 (23,311) 10,535 Income (loss) from discontinued operations — (929) 28,865 (955) Other (expense) income, net — 79 (1,015) 160 Interest expense, net — (116) (173) (264) Income (loss) from discontinued operations before income taxes — (966) 27,677 (1,059) Income tax benefit (provision) (257) 68 (558) 605 Income (loss) from discontinued operations $ (257) $ (898) $ 27,119 $ (454) The carrying amounts of the major classes of assets reported as “Assets - discontinued operations” consist of the following as of December 31, 2022 (in thousands): December 31, 2022 Cash and cash equivalents $ 288 Accounts receivable, net 9,782 Inventories, net 5,949 Other current assets 1,832 Property and equipment, net 2,683 Operating lease right-of-use assets, net 2,626 Goodwill 1,608 Other assets 521 $ 25,289 The carrying amounts of the major classes of liabilities reported as “Liabilities - discontinued operations” consist of the following as of December 31, 2022 (in thousands): December 31, 2022 Accounts payable $ 1,983 Other accrued liabilities 1,863 Accrued compensation 253 Accrued liabilities 2,675 Deferred revenue 1,703 Operating lease liabilities 1,056 Finance lease liabilities, current portion 314 Short-term debt and current portion of long-term debt 8,299 Deferred tax liabilities 176 Operating lease liabilities, net of current portion 1,631 Finance lease liabilities, net of current portion 291 Other liabilities 298 $ 20,542 The following table presents the significant non-cash operating, investing and financing activities from discontinued operations for the nine months ended September 30, 2023 and 2022 (in thousands): Nine Months Ended September 30, 2023 2022 Operating activities Net income (loss) from discontinued operations $ 27,119 $ (454) Depreciation 332 966 Amortization of intangible assets — 1 Non-cash lease expense 273 606 Write-off of borrowing costs 16 30 (Gain) loss on disposal of discontinued operations (26,680) — Share-based compensation 1 5 (Gain )Loss on disposal of assets 135 (253) Provision for bad debt 17 30 Deferred income taxes (176) (672) Accounts receivable 1,333 (385) Inventory (681) (1,357) Other assets 1,044 (95) Accounts payable 994 1,387 Accrued compensation (580) 4 Deferred revenue (101) 26 Operating lease liabilities (283) 18 Other liabilities (1,730) 683 Net cash provided by (used in) operating activities 1,033 540 Net cash provided by (used in) investing activities — (345) Net cash provided by (used in) financing activities 347 78 Net increase (decrease) in cash and cash equivalents and restricted cash $ 1,380 $ 273 Following is the reconciliation of purchase price to the gain recognized in income from discontinued operations for the nine months ended September 30, 2023 (in thousands), prior to any proposed working capital adjustments: Estimated proceeds of the disposition, net of transaction costs and indebtedness payoff $ 32,682 Assets of the businesses (24,071) Liabilities of the businesses 18,069 Pre-tax gain on the disposition $ 26,680

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Disaggregation of Revenue	The following tables present our continuing revenues disaggregated by major source for the three and nine months ended September 30, 2023 and 2022 (in thousands): Three Months Ended September 30, 2023 Three Months Ended September 30, 2022 Construction Total Construction Total Major Goods/Service Lines Construction Revenue from Contracts with Customers $ 10,435 $ 10,435 $ 11,107 $ 11,107 Total Revenues $ 10,435 $ 10,435 $ 11,107 $ 11,107 Timing of Revenue Recognition Services and goods transferred over time $ — $ — $ 3,816 $ 3,816 Services and goods transferred at a point in time 10,435 10,435 7,291 7,291 Total Revenues $ 10,435 $ 10,435 $ 11,107 $ 11,107 Nine Months Ended September 30, 2023 Nine Months Ended September 30, 2022 Construction Total Construction Total Major Goods/Service Lines Construction Revenue from Contracts with Customers $ 31,674 $ 31,674 $ 39,544 $ 39,544 Total Revenues $ 31,674 $ 31,674 $ 39,544 $ 39,544 Timing of Revenue Recognition Services and goods transferred over time $ — $ — $ 11,569 $ 11,569 Services and goods transferred at a point in time 31,674 31,674 27,975 27,975 Total Revenues $ 31,674 $ 31,674 $ 39,544 $ 39,544
Schedule of Changes in Deferred Revenue	Changes in deferred revenue, which consist primarily of customer deposits, for the nine months ended September 30, 2023 are as follows (in thousands): Balance at December 31, 2022 $ 1,673 Revenue recognized that was included in balance at beginning of the year (1,548) Deferred revenue, net, related to contracts entered into during the year 1,354 Balance at September 30, 2023 $ 1,479

Basic and Diluted Net Income _2

Basic and Diluted Net Income (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Reconciliation of Shares Used to Compute Basic and Diluted Net Income (Loss) Per Share	The following table sets forth the reconciliation of shares used to compute basic and diluted net income (loss) per share for the periods indicated (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Numerator: Income (loss) from continuing operations, net of tax $ (2,365) $ (986) $ (3,715) $ (6,707) Income (loss) from discontinued operations, net of tax (Note 10) (257) (898) 27,119 (454) Net income (loss) (2,622) (1,884) 23,404 (7,161) Deemed dividend on Series A perpetual preferred stock (479) (479) (1,437) (1,437) Net income (loss) attributable to common shareholders $ (3,101) $ (2,363) $ 21,967 $ (8,598) Denominator: Weighted average common shares outstanding 15,642 15,109 15,344 14,208 Weighted average prefunded warrants outstanding 39 325 229 295 Weighted average shares outstanding - basic 15,681 15,434 15,573 14,503 Dilutive potential common shares: Restricted stock units 138 — 170 — Weighted average shares outstanding - diluted 15,819 15,434 15,743 14,503 Net income (loss) per share Continuing operations Basic $ (0.15) $ (0.06) $ (0.24) $ (0.46) Diluted $ (0.15) $ (0.06) $ (0.24) $ (0.46) Discontinued operations Basic $ (0.02) $ (0.06) $ 1.74 $ (0.03) Diluted $ (0.02) $ (0.06) $ 1.72 $ (0.03) Net income (loss) per share Basic $ (0.17) $ (0.12) $ 1.50 $ (0.49) Diluted $ (0.17) $ (0.12) $ 1.49 $ (0.49) Net income (loss) per share, attributable to common shareholders Basic $ (0.20) $ (0.15) $ 1.41 $ (0.59) Diluted $ (0.20) $ (0.15) $ 1.40 $ (0.59) *Earnings per share may not add due to rounding
Schedule of Antidilutive Securities Excluded from Computation of Net Income (Loss) Per Share	The computation of diluted earnings per share excludes stock options, RSUs, and stock warrants that are anti-dilutive. The following common stock equivalents were anti-dilutive (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Stock options 2 3 2 5 Restricted stock units 60 109 70 128 Stock warrants 11,865 11,865 11,865 10,843 Total 11,927 11,977 11,937 10,976

Supplementary Balance Sheet I_2

Supplementary Balance Sheet Information (Tables)	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Inventory	The components of inventories are as follows (in thousands): September 30, 2023 December 31, 2022 Raw materials $ 2,609 $ 2,838 Work-in-process 413 571 Finished goods 1,221 1,269 Total inventories 4,243 4,678 Less reserve for excess and obsolete inventories — — Total inventories, net $ 4,243 $ 4,678
Schedule of Property and Equipment	Property and equipment consist of the following (in thousands): September 30, 2023 December 31, 2022 Land $ 753 $ 805 Buildings and leasehold improvements 3,223 4,185 Machinery and equipment 3,237 2,509 Gross property and equipment 7,213 7,499 Accumulated depreciation (1,996) (1,834) Total property and equipment, net $ 5,217 $ 5,665

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2023
Leases [Abstract]
Schedule of Lease Cost and Other Information	The components of lease expense are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2022 2023 2022 Operating lease cost $ 98 $ 117 $ 311 $ 334 Finance lease cost: Amortization of finance lease assets $ 17 $ 24 $ 62 $ 71 Interest on finance lease liabilities 2 4 9 13 Total finance lease cost $ 19 $ 28 $ 71 $ 84 Supplemental cash flow information related to leases from continuing operations was as follows (in thousands): Nine Months Ended September 30, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities Operating cash flows from operating leases $ 288 $ 273 Operating cash flows from finance leases $ 9 $ 13 Financing cash flows from finance leases $ 83 $ 75 Right-of-use assets obtained in exchange for lease obligations Operating leases $ — $ 666
Schedule of Balance Sheet Information	Supplemental balance sheet information related to leases was as follows: September 30, 2023 December 31, 2022 Weighted average remaining lease term (in years) Operating leases 4.2 4.8 Finance leases 2.4 2.5 Weighted average discount rate Operating leases 5.51 % 5.61 % Finance leases 5.88 % 5.91 %
Schedule of Future Minimum Finance Lease Payments	The future minimum lease payments due under both non-cancelable operating leases and finance leases having initial or remaining lease terms in excess of one year as of September 30, 2023 were as follows (in thousands): Operating Leases Finance Leases 2023 (excludes the nine months ended September 30, 2023) $ 116 $ 17 2024 468 50 2025 477 23 2026 387 16 2027 92 1 2028 and thereafter 207 — Total future minimum lease payments 1,747 107 Less amounts representing interest 144 8 Present value of lease obligations $ 1,603 $ 99
Schedule of Future Minimum Operating Lease Payments, Lessee	The future minimum lease payments due under both non-cancelable operating leases and finance leases having initial or remaining lease terms in excess of one year as of September 30, 2023 were as follows (in thousands): Operating Leases Finance Leases 2023 (excludes the nine months ended September 30, 2023) $ 116 $ 17 2024 468 50 2025 477 23 2026 387 16 2027 92 1 2028 and thereafter 207 — Total future minimum lease payments 1,747 107 Less amounts representing interest 144 8 Present value of lease obligations $ 1,603 $ 99

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Financial Assets Measured at Fair Value on a Recurring Basis	The following table presents information about our financial assets that are measured at fair value on a recurring basis, and indicates the fair value hierarchy of the valuation techniques we utilize to determine such fair value at September 30, 2023 and December 31, 2022 (in thousands): Fair Value as of September 30, 2023 Level 1 Level 2 Level 3 Total Assets (Liabilities): Equity securities $ 4,309 $ — $ — $ 4,309 Lumber derivative contracts (94) — — (94) Total $ 4,215 $ — $ — $ 4,215 Fair Value as of December 31, 2022 Level 1 Level 2 Level 3 Total Assets (Liabilities): Equity securities $ 3,490 $ — $ — $ 3,490 Lumber derivative contracts (104) — — (104) Total $ 3,386 $ — $ — $ 3,386
Schedule of Derivative Instruments, Gain (Loss)	Gains and losses from lumber derivative contracts are recorded in cost of goods sold of the condensed Consolidated Statements of Operations and included the following for the nine months ended September 30, 2023 and 2022, respectively: September 30, 2023 September 30, 2022 Unrealized gain (loss) on lumber derivatives $ 10 $ (1,298) Realized gain (loss) on lumber derivatives (118) (549) Total gain (loss) on lumber derivatives $ (108) $ (1,847)
Schedule of Investment in Equity Securities, Gain (Loss)	Gains and losses from investments in equity securities are recorded in other income (expense) of the condensed Consolidated Statements of Operations and included the following for the nine months ended September 30, 2023 and 2022, respectively: September 30, 2023 September 30, 2022 Unrealized gain (loss) on equity securities $ (24) $ (834) Realized gain (loss) on equity securities 94 8 Total gain (loss) on equity securities $ 70 $ (826)

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Schedule of Short-term Debt	A summary of debt as of September 30, 2023 and December 31, 2022 is as follows (dollars in thousands): September 30, 2023 December 31, 2022 Amount Weighted-Average Interest Rate Amount Weighted-Average Interest Rate Revolving Credit Facility - Premier $ 537 9.25% $ — —% Revolving Credit Facility - eCapital EBGL — —% 2,592 10.25% Total Short-term Revolving Credit Facilities $ 537 9.25% $ 2,592 10.25% eCapital - Star Loan Principal, net $ — —% $ 791 10.50% Short Term Loan $ — —% $ 791 10.50% Total Short-term debt $ 537 9.25% $ 3,383 10.31%

Segments (Tables)

Segments (Tables)	9 Months Ended
	Sep. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	Prior to the sale of Digirad Health on May 4 2023, we also had a Healthcare segment. Segment information for the three and nine months ended September 30, 2023 and 2022 is as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2023 2023 2022 2023 2022 Revenue by segment: Construction $ 10,435 $ 11,107 $ 31,674 $ 39,544 Investments 89 159 405 475 Intersegment elimination (89) (159) (405) (475) Consolidated revenue $ 10,435 $ 11,107 $ 31,674 $ 39,544 Gross profit (loss) by segment: Construction $ 2,248 $ 3,132 $ 9,241 $ 7,203 Investments 44 100 236 253 Intersegment elimination (89) (158) (405) (474) Consolidated gross profit $ 2,203 $ 3,074 $ 9,072 $ 6,982 Income (loss) from operations by segment: Construction $ (21) $ 1,150 $ 1,960 $ 681 Investments (71) 97 (527) 236 Corporate, eliminations and other (1,569) (1,699) (4,978) (5,206) Segment income (loss) from operations $ (1,661) $ (452) $ (3,545) $ (4,289) Depreciation and amortization by segment: Construction $ 515 $ 489 $ 1,530 $ 1,471 Investments 45 58 169 221 Star Equity corporate 9 — 21 — Total depreciation and amortization $ 569 $ 547 $ 1,720 $ 1,692

Basis of Presentation and Sig_3

Basis of Presentation and Significant Policies - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($) segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments | segment	2
Cash, FDIC insured amount	$ 250
Cash in excess of FDIC limit	$ 300

Discontinued Operations - Narra

Discontinued Operations - Narrative (Details) - TTG Imaging Solutions, LLC And Insignia Parent, LLC - Digirad Health Inc. $ in Millions	May 04, 2023 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Percentage of subsidiary stock sold	85%
Percentage of shares contributed	15%
Net proceeds	$ 40
Cash proceeds from sale of equity	19.7
Paydown of debt and transaction costs	27
Notes issued in sale transaction	7
Value of shares issued in transaction	$ 6

Discontinued Operations - Finan

Discontinued Operations - Financial Results (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Gain) loss on disposal of discontinued operations	$ 0	$ 0	$ (26,680)	$ 0
Income tax benefit (provision)	(257)	68	(558)	605
Income (loss) from discontinued operations	(257)	(898)	27,119	(454)
Healthcare Business | Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total revenues	0	13,137	17,962	40,467
Total cost of revenues	0	10,411	12,408	30,887
Gross profit	0	2,726	5,554	9,580
Selling, general and administrative	0	3,654	3,369	10,534
Amortization of intangible assets	0	1	0	1
(Gain) loss on disposal of discontinued operations			(26,680)
Total operating expenses	0	3,655	(23,311)	10,535
Income (loss) from discontinued operations	0	(929)	28,865	(955)
Other (expense) income, net	0	79	(1,015)	160
Interest expense, net	0	(116)	(173)	(264)
Income (loss) from discontinued operations before income taxes	0	(966)	27,677	(1,059)
Income tax benefit (provision)	(257)	68	(558)	605
Income (loss) from discontinued operations	$ (257)	$ (898)	$ 27,119	$ (454)

Discontinued Operations - Major

Discontinued Operations - Major Classes of Assets and Liabilities Included in Company's Balance Sheet (Details) - Discontinued Operations, Held-for-sale - Healthcare Business $ in Thousands	Dec. 31, 2022 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	$ 288
Accounts receivable, net	9,782
Inventories, net	5,949
Other current assets	1,832
Property and equipment, net	2,683
Operating lease right-of-use assets, net	2,626
Goodwill	1,608
Other assets	521
Assets	25,289
Accounts payable	1,983
Other accrued liabilities	1,863
Accrued compensation	253
Accrued liabilities	2,675
Deferred revenue	1,703
Operating lease liabilities	1,056
Finance lease liabilities, current portion	314
Short-term debt and current portion of long-term debt	8,299
Deferred tax liabilities	176
Operating lease liabilities, net of current portion	1,631
Finance lease liabilities, net of current portion	291
Other liabilities	298
Liabilities	$ 20,542

Discontinued Operations - Suppl

Discontinued Operations - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net income (loss) from discontinued operations	$ (257)	$ (898)	$ 27,119	$ (454)
Depreciation			762	1,369
Amortization of intangible assets	430	430	1,290	1,290
Non-cash lease expense			570	885
(Gain) loss on disposal of discontinued operations			(26,680)	0
Share-based compensation			284	322
Provision for bad debt			73	435
Deferred income taxes			(221)	225
Accounts receivable			5,525	1,466
Inventory			(246)	(4,539)
Other assets			607	(582)
Accounts payable			685	1,821
Accrued compensation			(784)	345
Discontinued Operations, Disposed of by Sale | Healthcare Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net income (loss) from discontinued operations	$ (257)	$ (898)	27,119	(454)
Depreciation			332	966
Amortization of intangible assets			0	1
Non-cash lease expense			273	606
Write-off of borrowing costs			16	30
(Gain) loss on disposal of discontinued operations			(26,680)	0
Share-based compensation			1	5
(Gain )Loss on disposal of assets			135	(253)
Provision for bad debt			17	30
Deferred income taxes			(176)	(672)
Accounts receivable			1,333	(385)
Inventory			(681)	(1,357)
Other assets			1,044	(95)
Accounts payable			994	1,387
Accrued compensation			(580)	4
Deferred revenue			(101)	26
Operating lease liabilities			(283)	18
Other liabilities			(1,730)	683
Net cash provided by (used in) operating activities			1,033	540
Net cash provided by (used in) investing activities			0	(345)
Net cash provided by (used in) financing activities			347	78
Net increase (decrease) in cash and cash equivalents and restricted cash			$ 1,380	$ 273

Discontinued Operations - Recon

Discontinued Operations - Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposal of discontinued operations	$ 0	$ 0	$ 26,680	$ 0
Discontinued Operations, Disposed of by Sale | Healthcare Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Estimated proceeds of the disposition, net of transaction costs and indebtedness payoff	32,682		32,682
Assets of the businesses	(24,071)		(24,071)
Liabilities of the businesses	$ 18,069		18,069
Gain on disposal of discontinued operations			$ 26,680

Revenue - Schedule of Disaggreg

Revenue - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Total Revenues	$ 10,435	$ 11,107	$ 31,674	$ 39,544
Services and goods transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0	3,816	0	11,569
Services and goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	10,435	7,291	31,674	27,975
Construction Revenue from Contracts with Customers
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	10,435	11,107	31,674	39,544
Total Revenues	10,435	11,107	31,674	39,544
Construction
Disaggregation of Revenue [Line Items]
Total Revenues	10,435	11,107	31,674	39,544
Construction | Services and goods transferred over time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	0	3,816	0	11,569
Construction | Services and goods transferred at a point in time
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	10,435	7,291	31,674	27,975
Construction | Construction Revenue from Contracts with Customers
Disaggregation of Revenue [Line Items]
Revenue from contract with customer	$ 10,435	$ 11,107	$ 31,674	$ 39,544

Revenue - Schedule of Changes i

Revenue - Schedule of Changes in Deferred Revenue (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2023 USD ($)
Deferred Revenue
Beginning balance	$ 1,673
Revenue recognized that was included in balance at beginning of the year	(1,548)
Deferred revenue, net, related to contracts entered into during the year	1,354
Ending balance	$ 1,479

Basic and Diluted Net Income _3

Basic and Diluted Net Income (Loss) Per Share - Reconciliation of Shares Used to Compute Basic and Diluted Net Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended						9 Months Ended
		Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Numerator:
Income (loss) from continuing operations, net of tax		$ (2,365)			$ (986)			$ (3,715)	$ (6,707)
Income (loss) from discontinued operations, net of tax (Note 10)		(257)			(898)			27,119	(454)
Net income (loss)		(2,622)	$ 25,591	$ 435	(1,884)	$ (1,576)	$ (3,701)	23,404	(7,161)
Deemed dividend on Series A perpetual preferred stock		(479)			(479)			(1,437)	(1,437)
Net income (loss) attributable to common shareholders		(3,101)			(2,363)			21,967	(8,598)
Net income (loss) attributable to common shareholders		$ (3,101)			$ (2,363)			$ 21,967	$ (8,598)
Denominator:
Weighted average common shares outstanding (in shares)		15,642			15,109			15,344	14,208
Weighted average prefunded warrants outstanding (in shares)		39			325			229	295
Weighted average shares outstanding - basic (in shares)	[1]	15,681			15,434			15,573	14,503
Weighted-average shares outstanding - diluted (in shares)	[1]	15,819			15,434			15,743	14,503
Continuing operations
Basic (in usd per share)	[1]	$ (0.15)			$ (0.06)			$ (0.24)	$ (0.46)
Diluted (in usd per share)		(0.15)			(0.06)			(0.24)	(0.46)
Discontinued operations
Basic (in usd per share)	[1]	(0.02)			(0.06)			1.74	(0.03)
Diluted (in usd per share)		(0.02)			(0.06)			1.72	(0.03)
Net income (loss) per share
Basic (in usd per share)	[1]	(0.17)			(0.12)			1.50	(0.49)
Diluted (in usd per share)	[1]	(0.17)			(0.12)			1.49	(0.49)
Net income (loss) per share, attributable to common shareholders
Basic (in usd per share)	[1]	(0.20)			(0.15)			1.41	(0.59)
Diluted (in usd per share)	[1]	$ (0.20)			$ (0.15)			$ 1.40	$ (0.59)
Restricted stock units
Denominator:
Dilutive potential common shares (in shares)		138			0			170	0
[1]Earnings per share may not add due to rounding

Basic and Diluted Net Income _4

Basic and Diluted Net Income (Loss) Per Share - Anti-dilutive Shares (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	11,927	11,977	11,937	10,976
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2	3	2	5
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	60	109	70	128
Stock warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	11,865	11,865	11,865	10,843

Supplementary Balance Sheet I_3

Supplementary Balance Sheet Information - Schedule of Inventory (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Raw materials	$ 2,609	$ 2,838
Work-in-process	413	571
Finished goods	1,221	1,269
Total inventories	4,243	4,678
Less reserve for excess and obsolete inventories	0	0
Total inventories, net	$ 4,243	$ 4,678

Supplementary Balance Sheet I_4

Supplementary Balance Sheet Information - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 7,213	$ 7,499
Accumulated depreciation	(1,996)	(1,834)
Total property and equipment, net	5,217	5,665
Land
Property, Plant and Equipment [Line Items]
Gross property and equipment	753	805
Buildings and leasehold improvements
Property, Plant and Equipment [Line Items]
Gross property and equipment	3,223	4,185
Machinery and equipment
Property, Plant and Equipment [Line Items]
Gross property and equipment	$ 3,237	$ 2,509

Supplementary Balance Sheet I_5

Supplementary Balance Sheet Information - Narrative (Details) - USD ($) $ in Thousands		9 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Sep. 30, 2022	May 04, 2026	May 04, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of property and equipment		$ 1,233	$ 217
Notes receivable, principal amount		1,300
Notes receivable, current		200
Notes receivable, noncurrent		1,100
Variable Interest Entity, Not Primary Beneficiary
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Investments in equity securities		$ 6,000
TTG Imaging Solutions, LLC And Insignia Parent, LLC | Digirad Health Inc.
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Notes issued in sale transaction					$ 7,000
Interest rate for notes receivable (as a percent)					5%
Basis spread on variable rate (as a percent)					5%
TTG Imaging Solutions, LLC And Insignia Parent, LLC | Digirad Health Inc. | Subsequent Event | Forecast
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Interest rate for notes receivable (as a percent)				5%
Basis spread on variable rate (as a percent)				7%
Construction
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Standard warranty period		12 months
EBGL
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Standard warranty period		25 years
Waterford ME
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from sale of property and equipment	$ 1,200
Gain on sale of facility	$ 386

Leases - Narrative (Details)

Leases - Narrative (Details)	9 Months Ended
	Sep. 30, 2023
Lessee, Lease, Description [Line Items]
Option to terminate period (in years)	1 year
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term (in years)	10 years

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Operating lease cost	$ 98	$ 117	$ 311	$ 334
Finance lease cost:
Amortization of finance lease assets	17	24	62	71
Interest on finance lease liabilities	2	4	9	13
Total finance lease cost	$ 19	$ 28	$ 71	$ 84

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$ 288	$ 273
Operating cash flows from finance leases	9	13
Financing cash flows from finance leases	83	75
Right-of-use assets obtained in exchange for lease obligations
Operating leases	$ 0	$ 666

Leases - Schedule of Suppleme_2

Leases - Schedule of Supplemental Balance Sheet Information (Details)	Sep. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease, weighted average remaining lease term (in years)	4 years 2 months 12 days	4 years 9 months 18 days
Financing leases, weighted average remaining lease term (in years)	2 years 4 months 24 days	2 years 6 months
Operating leases, weighted average discount rate (percent)	5.51%	5.61%
Financing leases, weighted average discount rate (percent)	5.88%	5.91%

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payments, Lessee (Details) $ in Thousands	Sep. 30, 2023 USD ($)
Operating Leases
2023 (excludes the nine months ended September 30, 2023)	$ 116
2024	468
2025	477
2026	387
2027	92
2028 and thereafter	207
Total future minimum lease payments	1,747
Less amounts representing interest	144
Present value of lease obligations	1,603
Finance Leases
2023 (excludes the nine months ended September 30, 2023)	17
2024	50
2025	23
2026	16
2027	1
2028 and thereafter	0
Total future minimum lease payments	107
Less amounts representing interest	8
Present value of lease obligations	$ 99

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of Financial Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	$ 4,309	$ 3,490
Lumber derivative contracts	(94)	(104)
Total	4,215	3,386
Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	4,309	3,490
Lumber derivative contracts	(94)	(104)
Total	4,215	3,386
Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Lumber derivative contracts	0	0
Total	0	0
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities	0	0
Lumber derivative contracts	0	0
Total	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) boardFeet in Thousands, $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2023 USD ($) boardFeet derivative	Sep. 30, 2022 USD ($)	Dec. 31, 2022 boardFeet derivative
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Equity securities, unrealized loss	$ (24)	$ (834)
Long
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative, nonmonetary notional amount (board feet) | boardFeet	1,815		550
Number of derivative instruments held | derivative	66		5
Commodity Contract
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Gain (loss) on derivatives	$ (108)	$ (1,847)

Fair Value Measurements - Sch_2

Fair Value Measurements - Schedule of Derivative Instruments, Gain (Loss) (Details) - Commodity Contract - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Unrealized gain (loss) on lumber derivatives	$ 10	$ (1,298)
Realized gain (loss) on lumber derivatives	(118)	(549)
Total gain (loss) on lumber derivatives	$ (108)	$ (1,847)

Fair Value Measurements - Sch_3

Fair Value Measurements - Schedule of Investment in Equity Securities, Gain (Loss) (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Unrealized gain (loss) on equity securities	$ (24)	$ (834)
Realized gain (loss) on equity securities	94	8
Total gain (loss) on equity securities	$ 70	$ (826)

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Total Short-term debt	$ 537	$ 3,383
Weighted-Average Interest Rate	9.25%	10.31%
eCapital - Star Loan Principal, net
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 0	$ 791
Weighted-Average Interest Rate	0%	10.50%
Short Term Loan
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 0	$ 791
Weighted-Average Interest Rate	0%	10.50%
Revolving Credit Facility | Revolving Credit Facility - Premier
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 537	$ 0
Weighted-Average Interest Rate	9.25%	0%
Revolving Credit Facility | Revolving Credit Facility - eCapital EBGL
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 0	$ 2,592
Weighted-Average Interest Rate	0%	10.25%
Revolving Credit Facility | Total Short-term Revolving Credit Facilities
Debt Instrument [Line Items]
Total Short-term Revolving Credit Facilities	$ 537	$ 2,592
Weighted-Average Interest Rate	9.25%	10.25%

Debt - Narratives (Details)

Debt - Narratives (Details) - USD ($)		9 Months Ended
	Aug. 16, 2023	Sep. 30, 2023
eCapital - Star Loan Principal, net
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 2,500,000
eCapital - Star Loan Principal, net | Prime Rate
Debt Instrument [Line Items]
Basis spread (percent)		3.50%
Revolving Credit Facility | Revolving Credit Facility - Premier
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 4,000,000
Borrowing availability		$ 2,800,000
Revolving Credit Facility | Revolving Credit Facility - Premier | Line of Credit | Minimum
Debt Instrument [Line Items]
Stated rate (percent)	6.75%
Revolving Credit Facility | Revolving Credit Facility - Premier | Line of Credit | Prime Rate
Debt Instrument [Line Items]
Basis spread (percent)	0.75%
Revolving Credit Facility | Revolving Credit Facility - eCapital EBGL | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		4,000,000
Revolving Credit Facility | Revolving Credit Facility - eCapital KBS | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 4,000,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income tax from continuing operations	$ 172	$ (299)	$ 233	$ 861
Income tax, discontinued operations	257	$ (68)	558	$ (605)
Unrecognized tax benefits	2,000		2,000
Unrecognized tax benefits that would impact effective tax rate	$ 2,000		$ 2,000

Segments - Narrative (Details)

Segments - Narrative (Details)	9 Months Ended
	Sep. 30, 2023 segment
Segment Reporting [Abstract]
Number of reportable segments	2

Segments - Schedule of Segment

Segments - Schedule of Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Segment Reporting Information [Line Items]
Consolidated revenue	$ 10,435	$ 11,107	$ 31,674	$ 39,544
Consolidated gross profit	2,203	3,074	9,072	6,982
Income (loss) from operations by segment	(1,661)	(452)	(3,545)	(4,289)
Segment income (loss) from operations	(1,661)	(452)	(3,545)	(4,289)
Total depreciation and amortization	569	547	1,720	1,692
Construction
Segment Reporting Information [Line Items]
Consolidated revenue	10,435	11,107	31,674	39,544
Operating Segments | Construction
Segment Reporting Information [Line Items]
Consolidated revenue	10,435	11,107	31,674	39,544
Consolidated gross profit	2,248	3,132	9,241	7,203
Income (loss) from operations by segment	(21)	1,150	1,960	681
Total depreciation and amortization	515	489	1,530	1,471
Operating Segments | Investments
Segment Reporting Information [Line Items]
Consolidated revenue	89	159	405	475
Consolidated gross profit	44	100	236	253
Income (loss) from operations by segment	(71)	97	(527)	236
Total depreciation and amortization	45	58	169	221
Intersegment elimination
Segment Reporting Information [Line Items]
Consolidated revenue	(89)	(159)	(405)	(475)
Consolidated gross profit	(89)	(158)	(405)	(474)
Income (loss) from operations by segment	(1,569)	(1,699)	(4,978)	(5,206)
Corporate
Segment Reporting Information [Line Items]
Total depreciation and amortization	$ 9	$ 0	$ 21	$ 0

Related Party Transaction (Deta

Related Party Transaction (Details) - $ / shares	Dec. 10, 2021	Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Common stock, par value (in usd per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, outstanding (in shares)		15,826,217	15,177,919
Series A Preferred Stock
Related Party Transaction [Line Items]
Preferred stock, outstanding (in shares)		1,915,637
Executive Chairman | Digirad Corporation
Related Party Transaction [Line Items]
Common stock, outstanding (in shares)		4,062,485
Percentage of outstanding shares		25.67%
Executive Chairman | Digirad Corporation | Series A Preferred Stock
Related Party Transaction [Line Items]
Preferred stock, outstanding (in shares)		1,182,414
Executive Chairman | Private Placement
Related Party Transaction [Line Items]
Number of shares issued in transaction (in shares)	650,000
Price of stock sold (in usd per share)	$ 3.25

Perpetual Preferred Stock - Nar

Perpetual Preferred Stock - Narrative (Details) $ / shares in Units, $ in Millions				3 Months Ended					9 Months Ended
	Aug. 17, 2023 USD ($) $ / shares	May 19, 2023 USD ($) $ / shares	Feb. 17, 2023 USD ($) $ / shares	Sep. 30, 2023 qtr director $ / shares	Jun. 30, 2023 $ / shares	Mar. 31, 2023 $ / shares	Sep. 30, 2022 $ / shares	Jun. 30, 2022 $ / shares	Sep. 30, 2023 qtr director $ / shares	Sep. 30, 2022 $ / shares
Class of Stock [Line Items]
Preferred stock, dividend rate (in percent)									10%
Liquidation preference (in usd per share)				$ 10					$ 10
Number of additional directors that can be voted to board of directors | director				2					2
Dividends to holders of preferred stock (in usd per share)	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.25	$ 0.75	$ 0.75
Series A Cumulative Perpetual Preferred Stock
Class of Stock [Line Items]
Number of consecutive quarters that dividends are in arrears | qtr				6					6
Preferred stock dividends paid | $	$ 0.5	$ 0.5	$ 0.5

Equity Transactions (Details)

Equity Transactions (Details) - USD ($) $ / shares in Units, $ in Millions		9 Months Ended
	Jan. 24, 2022	Sep. 30, 2023
Prefunded Warrant
Schedule of Equity Method Investments [Line Items]
Warrants outstanding (in shares)		0
2022 Public Offering
Schedule of Equity Method Investments [Line Items]
Number of shares issued in transaction (in shares)	9,175,000
Class of warrant or right, number of securities called by warrants or rights (in shares)	1
Number of warrants exercised (in shares)	1,425,000
Exercise price of warrants (in usd per share)	$ 0.01
Number of securities called by warrants (in shares)	1
Price of stock sold (in usd per share)	$ 1.50
Consideration received	$ 14.3
Net proceeds	$ 12.7
2022 Public Offering | Prefunded Warrant
Schedule of Equity Method Investments [Line Items]
Number of warrants issued in transaction (in shares)	325,000
Class of warrant or right, number of securities called by warrants or rights (in shares)	325,000
Exercise price of warrants (in usd per share)		$ 0.01
Warrants outstanding (in shares)		300,000
2022 Public Offering | Firm Purchase Warrants
Schedule of Equity Method Investments [Line Items]
Number of warrants issued in transaction (in shares)	9,500,000
Class of warrant or right, number of securities called by warrants or rights (in shares)	9,500,000
2022 Public Offering | Firm Purchase Warrants | Maxim Group LLC
Schedule of Equity Method Investments [Line Items]
Class of warrant or right, number of securities called by warrants or rights (in shares)	237,500
Number of warrants exercised (in shares)	237,500
Exercise price of warrants (in usd per share)	$ 1.65
2022 Public Offering | Option Shares
Schedule of Equity Method Investments [Line Items]
Number of shares issued in transaction (in shares)	1,425,000
2022 Public Offering | Option Purchase Warrants
Schedule of Equity Method Investments [Line Items]
Number of warrants issued in transaction (in shares)	1,425,000
2022 Public Offering | Stock Warrants
Schedule of Equity Method Investments [Line Items]
Exercise price of warrants (in usd per share)		$ 1.50
Warrants outstanding (in shares)		10,900,000
2020 Public Offering
Schedule of Equity Method Investments [Line Items]
Class of warrant or right, number of securities called by warrants or rights (in shares)		700,000
Number of warrants exercised (in shares)		1,000,000
Exercise price of warrants (in usd per share)		$ 2.25
Warrants outstanding (in shares)		1,400,000

Preferred Stock Rights (Details

Preferred Stock Rights (Details) - $ / shares	Sep. 30, 2023	Dec. 31, 2022	Jun. 14, 2021
Class of Stock [Line Items]
Preferred stock, par value (in usd per share)	$ 0.0001	$ 0.0001
Number of days for stock rights to become exercisable (in days)			10 days
Acquisition of common stock, threshold (percent)			4.99%
Dividend rights exercisable (in shares)	0
Series C Preferred Stock
Class of Stock [Line Items]
Preferred stock, par value (in usd per share)	$ 0.0001	$ 0.0001	$ 0.0001
Cash redemption price (in usd per share)			$ 0.012

Subsequent Events (Details)

Subsequent Events (Details) $ in Millions	Oct. 31, 2023 USD ($)
Subsequent Event | Big Lake Lumber | Maximum
Subsequent Event [Line Items]
Purchase price	$ 3.3