FAIR VALUE MEASUREMENTS:
The Company’s fair value measurements are classified and disclosed in one of the following three categories:
Level 1: Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities;
Level 2: Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability; and
Level 3: Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (i.e., supported by little or no market activity).
The following table summarizes the valuation of the Company’s financial instruments that are measured at fair value on a recurring basis:
As of November 30, 2025As of November 30, 2024
Fair value measurement categoryFair value measurement category
TotalLevel 1Level 2Level 3TotalLevel 1Level 2Level 3
(currency in thousands)
Assets:
Forward foreign currency exchange contracts not designated as hedges$7,386 — $7,386 — $11,863 — $11,863 — 
Forward foreign currency exchange contracts designated as net investment hedges— — — — 2,540 — 2,540 — 
Foreign exchange collar contracts designated as net investment hedges— — — — 1,792 — 1,792 — 
Forward foreign currency exchange contracts designated as cash flow hedges(1)
96 — 96 — — — — — 
Liabilities:
Forward foreign currency exchange contracts not designated as hedges$7,026 — $7,026 — $8,096 $— $8,096 $— 
Forward foreign currency exchange contracts designated as net investment hedges42,285 — 42,285 — 7,980 — 7,980 — 
Foreign exchange collar contracts designated as net investment hedges3,500 — 3,500 — — — — — 
Forward foreign currency exchange contracts designated as cash flow hedges(1)
107 — 107 — — — — — 
__________________
(1) The Company had no material cash flow hedges outstanding as of November 30, 2024.
The fair values of forward exchange contracts are measured based on the foreign currency spot and forward rates quoted by the banks or foreign currency dealers. The fair values of foreign currency exchange collar contracts are measured using the cash flows of the contracts, discount rates to account for the passage of time, implied volatility and current foreign exchange market data, which are all based on inputs readily available in public markets. The effect of nonperformance risk on the fair value of derivative instruments was not material as of November 30, 2025 and 2024.
The carrying values of accounts receivable, accounts payable and short-term debt approximate fair value due to their short maturities and interest rates which are variable in nature. The carrying value of the Company’s term loans approximate their fair value since they bear interest rates that are similar to existing market rates. The estimated fair value of the Senior Notes was approximately $3.5 billion and $2.3 billion at November 30, 2025 and 2024, respectively, based on Level 1 fair value measurement inputs as defined above.
During the fiscal year ended November 30, 2025 there were no transfers between the fair value measurement category levels.

Historical Timeline

Fiscal YearFiled
2025Jan 27, 2026Showing above
2024Jan 24, 2025
2023Jan 26, 2024
2022Jan 24, 2023
2021Jan 28, 2022
2020Jan 28, 2021
2019Jan 29, 2020
2018Jan 28, 2019
2017Jan 29, 2018
2016Jan 26, 2017
2015Jan 28, 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.