Ingram Micro Holding Corp Fair Value Disclosure
| December 27, 2025 | |||||||||||||||||||||||
| Total | Level 1 | Level 2 | Level 3 | ||||||||||||||||||||
| Assets: | |||||||||||||||||||||||
| Derivative assets | $ | 14,183 | $ | — | $ | 14,183 | $ | — | |||||||||||||||
| Investments held in Rabbi Trust | 93,001 | 93,001 | — | — | |||||||||||||||||||
| Total assets at fair value | $ | 107,184 | $ | 93,001 | $ | 14,183 | $ | — | |||||||||||||||
| Liabilities: | |||||||||||||||||||||||
| Derivative liabilities | $ | 6,692 | $ | — | $ | 6,692 | $ | — | |||||||||||||||
| Total liabilities at fair value | $ | 6,692 | $ | — | $ | 6,692 | $ | — | |||||||||||||||
| December 28, 2024 | |||||||||||||||||||||||
| Total | Level 1 | Level 2 | Level 3 | ||||||||||||||||||||
| Assets: | |||||||||||||||||||||||
| Derivative assets | $ | 22,126 | $ | — | $ | 22,126 | $ | — | |||||||||||||||
| Investments held in Rabbi Trust | 93,770 | 93,770 | — | — | |||||||||||||||||||
| Total assets at fair value | $ | 115,896 | $ | 93,770 | $ | 22,126 | $ | — | |||||||||||||||
| Liabilities: | |||||||||||||||||||||||
| Derivative liabilities | $ | 780 | $ | — | $ | 780 | $ | — | |||||||||||||||
| Contingent consideration | 2,888 | — | — | 2,888 | |||||||||||||||||||
| Total liabilities at fair value | $ | 3,668 | $ | — | $ | 780 | $ | 2,888 | |||||||||||||||
| December 27, 2025 | |||||||||||||||||||||||||||||
| Fair Value | |||||||||||||||||||||||||||||
| Total | Level 1 | Level 2 | Level 3 | Carrying Value | |||||||||||||||||||||||||
Senior secured notes, 4.75% due 2029 | $ | 1,962,500 | $ | — | $ | 1,962,500 | $ | — | $ | 1,976,786 | |||||||||||||||||||
| Term loan credit facility | 805,910 | — | 805,910 | — | 764,849 | ||||||||||||||||||||||||
| $ | 2,768,410 | $ | — | $ | 2,768,410 | $ | — | $ | 2,741,635 | ||||||||||||||||||||
| December 28, 2024 | |||||||||||||||||||||||||||||
| Fair Value | |||||||||||||||||||||||||||||
| Total | Level 1 | Level 2 | Level 3 | Carrying Value | |||||||||||||||||||||||||
Senior secured notes, 4.75% due 2029 | $ | 1,885,000 | $ | — | $ | 1,885,000 | $ | — | $ | 1,969,768 | |||||||||||||||||||
| Term loan credit facility | 931,535 | — | 931,535 | — | 885,882 | ||||||||||||||||||||||||
| $ | 2,816,535 | $ | — | $ | 2,816,535 | $ | — | $ | 2,855,650 | ||||||||||||||||||||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 3, 2026 | Showing above |
| 2024 | Mar 5, 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.