Peraso Inc. Fair Value Disclosure
Note 2. Fair Value of Financial Instruments
The following table represents the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2025 and 2024 and the basis for that measurement (in thousands):
| December 31, 2025 | ||||||||||||||||
| Fair Value | Level 1 | Level 2 | Level 3 | |||||||||||||
| Assets: | ||||||||||||||||
| Money market funds (1) | $ | 1 | $ | $ | $ | |||||||||||
| Liabilities: | ||||||||||||||||
| Warrant liability | $ | 24 | $ | $ | $ | 24 | ||||||||||
| December 31, 2024 | ||||||||||||||||
| Fair Value | Level 1 | Level 2 | Level 3 | |||||||||||||
| Assets: | ||||||||||||||||
| Money market funds (1) | $ | 1 | $ | $ | $ | |||||||||||
| Liabilities: | ||||||||||||||||
| Warrant liability | $ | 55 | $ | $ | $ | 55 | ||||||||||
| (1) | Included in cash and cash equivalents |
The following table represents the Company’s determination of fair value for its financial assets (cash equivalents and investments) (in thousands):
| December 31, 2025 | ||||||||||||||||
| Unrealized | Unrealized | Fair | ||||||||||||||
| Cost | Gains | Losses | Value | |||||||||||||
| Cash and cash equivalents | $ | 2,886 | $ | $ | $ | 2,886 | ||||||||||
| December 31, 2024 | ||||||||||||||||
| Unrealized | Unrealized | Fair | ||||||||||||||
| Cost | Gains | Losses | Value | |||||||||||||
| Cash and cash equivalents | $ | 3,344 | $ | $ | $ | 3,344 | ||||||||||
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Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 30, 2026 | Showing above |
| 2024 | Mar 28, 2025 | |
| 2023 | Mar 29, 2024 | |
| 2022 | Mar 29, 2023 | |
| 2021 | Mar 31, 2022 | |
| 2020 | Mar 18, 2021 | |
| 2019 | Mar 17, 2020 | |
| 2018 | Mar 12, 2019 | |
| 2017 | Mar 12, 2018 | |
| 2016 | Mar 30, 2017 | |
| 2015 | Mar 15, 2016 | |
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.