FAIR VALUE MEASUREMENTS
The following tables present information about the Company’s financial assets and liabilities measured at fair value on a recurring basis and indicate the level of the fair value hierarchy used to determine such fair values:

Fair value measurements at December 31, 2025 using:

Level 1

Level 2Level 3Total
Assets:





Cash equivalents:
Money market funds$19,906 $— $— $19,906 
Investments:
Commercial paper— 14,885 — 14,885 
Corporate bonds— 78,745 — 78,745 
U.S. Government agencies— 14,032 — 14,032 
Total$19,906 $107,662 $— $127,568 

Fair value measurements at December 31, 2024 using:

Level 1

Level 2Level 3Total
Assets:





Cash equivalents:
Money market funds$35,345 $— $— $35,345 
Investments:
Commercial paper— 34,914 — 34,914 
Corporate bonds— 27,224 — 27,224 
Total$35,345 $62,138 $— $97,483 
When developing fair value estimates, the Company maximizes the use of observable inputs and minimizes the use of unobservable inputs. When available, the Company uses quoted market prices to measure fair value. The valuation technique used to measure fair value for the Company's Level 1 and Level 2 assets is a market approach, using prices and other relevant information generated by market transactions involving identical or comparable assets. If market prices are not available, the fair value measurement is based on models that use primarily market-based parameters including yield curves, volatilities, credit ratings and currency rates. In certain cases where market rate assumptions are not available, the Company is required to make judgments about assumptions market participants would use to estimate the fair value of a financial instrument.
There were no transfers in or out of Level 3 categories in the periods presented.
Free Sentinel

Want the next Black Diamond Therapeutics, Inc. fair value disclosure the moment it drops?

Set a Sentinel and we'll alert you the moment Black Diamond Therapeutics, Inc.'s next filing hits EDGAR. No credit card, your email never gets sold.

Track for free

Historical Timeline

Fiscal YearFiled
2025Mar 16, 2026Showing above
2024Mar 6, 2025
2023Mar 12, 2024
2022Mar 9, 2023
2021Mar 17, 2022
2020Mar 25, 2021
2019Mar 24, 2020

About Fair Value Disclosures

Fair value disclosures classify all assets and liabilities measured at fair value into a three-level hierarchy: Level 1 (quoted market prices), Level 2 (observable inputs like yield curves), and Level 3 (unobservable inputs requiring management estimates). The proportion of Level 3 assets directly reflects how much of the balance sheet depends on internal models rather than market evidence.

Key signals: a growing Level 3 balance relative to total fair-value assets increases valuation uncertainty and earnings volatility risk. Watch for transfers between levels — assets moving from Level 2 to Level 3 often signal deteriorating market liquidity. Unrealized gains and losses on Level 3 positions flow through earnings or other comprehensive income, so large swings deserve scrutiny. For financial institutions, examine the sensitivity disclosures that show how Level 3 valuations change under alternative assumptions. Compare the fair value of debt against its carrying amount to gauge hidden leverage.