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REVENUE
 6 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
REVENUE REVENUE
The following table provides a summary of sales activity for the periods indicated:
Three Months Ended June 30,Six Months Ended June 30,
(in thousands)2026202520262025
Vehicles
$3,398 $655 $7,672 $1,750 
Services, parts and accessories
129 79 156 102 
Extended warranty revenue35 16 63 44 
Total revenues
$3,562 $750 $7,891 $1,896 
For the three months ended June 30, 2026 and 2025, three entities represented 89% of our total revenues, and four entities represented 98% of our total revenues, respectively. For the six months ended June 30, 2026 and 2025, three entities represented 78% of our total revenues, and three entities represented 84% of our total revenues, respectively.
Vehicles

Revenue is recognized when the Company transfers promised goods or services to customers in an amount that reflects the consideration that the Company expects to receive in exchange for those goods or services. In determining the appropriate amount of revenue to be recognized as the Company fulfills its obligations under the agreement, the Company performs the following steps: (i) identification of the promised goods or services in the contract; (ii) determination of whether the promised goods or services are performance obligations, including whether they are distinct in the context of the contract; (iii) measurement of the transaction price, including any constraints on variable consideration; (iv) allocation of the transaction price to the performance obligations; and (v) recognition of revenue when (or as) the Company satisfies each performance obligation. The Company only applies the five-step model to contracts when it is probable that it will collect the consideration it is entitled to in exchange for the goods or services it transfers to the customer.
Services, Parts and Accessories
Services, parts and accessories revenue consists of non-warranty after-sales vehicle services, body shop and parts, and assembly services. It also includes revenue generated from operating our Stables by Workhorse route, and other service revenue. We recognize revenue related to sales of service, parts and other accessories when we transfer control of the items. For the majority of vehicles, parts, and accessories, we transfer control and recognize a sale when we ship the product from our manufacturing facility to our customer (dealers and distributors). We recognize service revenue upon the transfer of control to the customer, which is generally at the time the service is completed.
Extended Warranty Revenue
We also provide extended warranty services to customers. Revenue related to these services is recognized over time as the services are provided.
Deferred Revenue

Deferred revenue related to the sales of select vehicles consisted of the following:
Three Months Ended June 30,Six Months Ended June 30,
(in thousands)2026202520262025
Deferred revenue, beginning of period$1,291 $774 $1,615 $794 
Additions— 2,511 7 2,525 
Revenue recognized(288)(207)(619)(241)
Deferred revenue, end of period$1,003 $3,078 $1,003 $3,078 
Less: current portion1,003 3,078 1,003 3,078 
Long-term deferred revenue, end of period$— $— $— $—