13.  RELATED PARTY TRANSACTIONS

Enovation Controls purchases and sells inventory to entities partially owned by a director of Helios. For the three months ended March 28, 2020 and March 30, 2019, inventory sales to the entities totaled $414 and $482, respectively, and inventory purchases from the entities totaled $999 and $1,455, respectively.

At March 28, 2020 and December 28, 2019, amounts due from the entities totaled $166 and $73, respectively, and amounts due to the entities totaled $243 and $361, respectively.