Beeline Holdings, Inc. Fair Value Disclosure
8. FAIR VALUE MEASUREMENTS
Assets or liabilities measured at fair value on a recurring basis were as follows as of December 31:
| (Dollars in thousands) | 2025 | 2024 | ||||||||||||||||||||||
| Description | Level 1 | Level 2 | Level 3 | Level 1 | Level 2 | Level 3 | ||||||||||||||||||
| Mortgage loans held for sale | $ | $ | 15,072 | $ | $ | $ | 6,925 | $ | ||||||||||||||||
| Interest rate lock commitment derivative | 232 | 18 | ||||||||||||||||||||||
A roll forward of the level 3 valuation financial instruments was as follows:
| (Dollars in thousands) | 2025 | October 8, 2024- December 31, 2024 | ||||||
| Balance, beginning of period | $ | 18 | $ | 124 | ||||
| Change in fair value in gain on sale of loans, net | 214 | (106 | ) | |||||
| Balance, end of year | $ | 232 | $ | 18 | ||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 31, 2026 | Showing above |
| 2024 | Apr 15, 2025 | |
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.