MongoDB, Inc.MDB

MongoDB, Inc. Fair Value Disclosure

10-KFiled Mar 11, 20263 min read
Fair Value Measurements
The following tables present information about the Company’s financial assets that have been measured at fair value on a recurring basis as of January 31, 2026 and 2025 and indicate the fair value hierarchy of the valuation inputs utilized to determine such fair value (in thousands):
Fair Value Measurement at January 31, 2026
Level 1
Level 2
Level 3
Total
Financial Assets:
Cash and cash equivalents:
Money market funds $381,687 $— $— $381,687 
Short-term investments:
U.S. government treasury securities
1,303,701 — — 1,303,701 
Total financial assets
$1,685,388 $— $— $1,685,388 
Fair Value Measurement at January 31, 2025
Level 1
Level 2
Level 3
Total
Financial Assets:
Cash and cash equivalents:
Money market funds $152,588 $— $— $152,588 
Short-term investments:
U.S. government treasury securities
1,846,444 — — 1,846,444 
Total financial assets
$1,999,032 $— $— $1,999,032 
The Company utilized the market approach and Level 1 valuation inputs to value its money market mutual funds and U.S. government treasury securities because published net asset values were readily available.
The following table summarizes the amortized cost and fair value of the Company’s short-term investments by remaining contractual maturity as of January 31, 2026 and January 31, 2025 (in thousands):
January 31, 2026January 31, 2025
Amortized
Cost		Net Unrealized
Gains (Losses)		Fair ValueAmortized
Cost		Net Unrealized
Gains (Losses)		Fair Value
Due within one year$770,766 $1,539 $772,305 $968,748 $944 $969,692 
Due after one year and within three years527,268 4,128 531,396 876,154 598 876,752 
Total short-term investments$1,298,034 $5,667 $1,303,701 $1,844,902 $1,542 $1,846,444 
As of January 31, 2026 and January 31, 2025, unrealized net gains on the Company’s U.S. government treasury securities were approximately $5.7 million and $1.5 million, respectively. These unrealized gains and losses were caused by fluctuations in interest rates, which results in changes to the market value of these securities. Since the fluctuation in fair value is due to changes in interest rates and not credit quality, and because the Company does not intend to sell the investments and it is not more likely than not that the Company will be required to sell the investments before recovery of their amortized cost bases, which may be at maturity, the Company concluded that an allowance for credit losses was unnecessary for short-term investments as of January 31, 2026 and 2025. Gross realized gains and losses were not material for each of the years ended January 31, 2026 and 2025. There were no material short-term investments in a continuous loss position for greater than twelve months.
Non-marketable Securities
As of January 31, 2026 and 2025, the total amount of non-marketable equity securities included in other assets on the Company’s consolidated balance sheets were $32.3 million and $24.2 million, respectively. The Company recognized
immaterial net unrealized losses on certain of these non-marketable securities during the year ended January 31, 2026 and an immaterial net unrealized gain during the year ended January 31, 2025.

Historical Timeline

Fiscal YearFiled
2026Mar 11, 2026Showing above
2025Mar 21, 2025
2024Mar 15, 2024
2023Mar 17, 2023
2022Mar 18, 2022
2021Mar 22, 2021
2020Mar 27, 2020
2019Apr 1, 2019
2018Mar 30, 2018

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.

Other Available Disclosures

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