Fair Value Measurements
The fair value hierarchy consists of the following three levels:

Level 1 — Valuations based on unadjusted quoted prices in active markets for identical assets that the company has the ability to access;
Level 2 — Valuations based on quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuations in which all significant inputs are observable in the market; and
Level 3 — Valuations using significant inputs that are unobservable in the market and include the use of judgment by the company's management about the assumptions market participants would use in pricing the asset or liability.

The following tables summarize the Company’s assets and liabilities that are measured at fair value on a recurring basis:

Basis of fair value measurement
(in thousands)December 31, 2025Level 1Level 2Level 3
Assets
Cash and cash equivalents:
Cash
$72,627 $72,627 $— $— 
Money market funds670,667 670,667 — — 
Restricted cash10,627 10,627 — — 
Total
$753,921 $753,921 $— $— 
Basis of fair value measurement
(in thousands)December 31, 2024Level 1Level 2Level 3
Assets
Cash and cash equivalents:
Cash
$198,050 $198,050 $— $— 
Money market funds235,812 235,812 — — 
Bank deposits160,487 160,487 — — 
Restricted cash8,675 8,675 — — 
Total
$603,024 $603,024 $— $— 

In addition to the financial instruments that are recognized at fair value on the Consolidated Balance Sheet, the Company has certain financial instruments that are recognized at amortized cost or some basis other than fair value. The carrying amount of these instruments are considered to be representative of their approximate fair values.

The following tables summarize the Company’s financial instruments that are not measured at fair value:

Book valuesFair values
(in thousands)December 31, 2025December 31, 2024December 31, 2025December 31, 2024
Liabilities
Notes payable and financing lease liabilities, current$9,091 $8,425 $9,091 $8,425 
Notes payable and financing lease liabilities, non-current9,564 19,022 9,564 19,022 
Total liabilities$18,655 $27,447 $18,655 $27,447 

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2024Feb 28, 2025
2023Feb 29, 2024
2022Feb 27, 2023
2021Mar 23, 2022

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.