NOTE 13:       FAIR VALUE MEASUREMENTS
 
In accordance with ASC 820, the Company measures its cash equivalents and marketable securities, at fair value using the market approach valuation technique. Cash and cash equivalents and restricted cash are classified within Level 1 because these assets are valued using quoted market prices. Marketable securities and foreign currency derivative contracts are classified within level 2 due to these assets being valued by alternative pricing sources and models utilizing market observable inputs.
 
The following table sets forth the Company’s assets that were measured at fair value as of December 31, 2025 and December 31, 2024 by level within the fair value hierarchy:
 
        
Fair value measurements as of
 
Description
 
Fair Value
Hierarchy
 
December 31,
2025
   
December 31,
2024
 
Assets:
               
Cash, cash equivalents and restricted cash:
               
Cash
 
Level 1
 
$
312,539
   
$
239,020
 
Money market mutual funds
 
Level 1
 
$
8,315
   
$
21,075
 
Deposits
 
Level 1
 
$
134,221
   
$
14,516
 
Restricted cash
 
Level 1
 
$
84,771
   
$
135,328
 
Derivative instruments
 
Level 2
 
$
705
   
$
1,262
 
Short-term marketable securities:
                   
Corporate bonds
 
Level 2
 
$
36,601
   
$
289,856
 
U.S. Treasury securities
 
Level 2
 
$
-
   
$
12,594
 
U.S. Government agency securities
 
Level 2
 
$
1,496
   
$
8,829
 
Long-term marketable securities:
                   
Corporate bonds
 
Level 2
 
$
-
   
$
36,241
 
U.S. Government agency securities
 
Level 2
 
$
-
   
$
6,356
 
 
In addition to assets and liabilities that are recorded at fair value on a recurring basis, impairment indicators may subject goodwill and long-lived assets to nonrecurring fair value measurements.

Historical Timeline

Fiscal YearFiled
2025Feb 25, 2026Showing above
2023Feb 26, 2024
2021Feb 22, 2022
2020Feb 19, 2021
2019Feb 27, 2020
2018Feb 28, 2019
2017Feb 20, 2018
2016Aug 17, 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.