Lone Star Power Solutions, LLC

E-Finity Distributed Generation (“E-Finity”), Lone Star Power Solutions, LLC (“Lone Star”) and Cal Microturbine, three of the Company’s domestic distributors, accounted for 15%, 14% and 11% of revenue for the three months ended December 31, 2024, respectively.

Accounts deemed uncollectible are written off against the allowance for credit loss.In accordance with Accounting Standard Codification (“ASC”) 326, the Company evaluates the collectability of outstanding accounts receivable balances to determine an allowance for credit loss that reflects its best estimate of the current expected credit losses (“CECL”) on a quarterly basis.Changes in the CECL allowance for accounts receivable are as follows (in thousands): Balance, March 31, 2024 $ 3,287Provision for credit loss 414Recoveries 11Balance, September 30, 2024 $ 3,712 E-Finity Distributed Generation (“E-Finity”), Arctic Energy Inc. (“Arctic”) and Lone Star Power Solutions, LLC (“Lone Star”), three of the Company’s domestic distributors, and GET/CWS Limited, one of the Company’s international customers, accounted for 21%, 14%, 10% and 11% of revenue for the three months ended September 30, 2024, respectively.

Lone Star Power Solutions, LLC (“Lone Star”), Cal Microturbine and E-Finity Distributed Generation (“E-Finity”), three of the Company’s domestic distributors, and Optimal Group Australia Pty Ltd (“Optimal”), one of the Company’s international distributors, accounted for 16%, 13%, 11% and 11% of revenue for the three months ended June 30, 2024, respectively.