Silvaco Group, Inc. Fair Value Disclosure
| Fair value measurements as of December 31, 2024 | |||||||||||||||||||||||
| (in thousands) | |||||||||||||||||||||||
| Carrying value | Level 1 | Level 2 | Level 3 | ||||||||||||||||||||
| Financial assets: | |||||||||||||||||||||||
| Cash equivalents: | |||||||||||||||||||||||
| Money market funds | 13,144 | 13,144 | — | — | |||||||||||||||||||
| Total | 13,144 | 13,144 | — | — | |||||||||||||||||||
| Available-for-sale marketable securities: | |||||||||||||||||||||||
| U.S. treasury securities | 27,237 | — | 27,237 | — | |||||||||||||||||||
| U.S. government agencies securities | 40,619 | — | 40,619 | — | |||||||||||||||||||
| Total | 67,856 | — | 67,856 | — | |||||||||||||||||||
| Total | $ | 81,000 | $ | 13,144 | $ | 67,856 | $ | — | |||||||||||||||
| Liabilities: | |||||||||||||||||||||||
| Contingent consideration | 11 | — | — | 11 | |||||||||||||||||||
Total | $ | 11 | $ | — | $ | — | $ | 11 | |||||||||||||||
Fair value measurements as of December 31, 2023 | |||||||||||||||||||||||
| (in thousands) | |||||||||||||||||||||||
| Carrying value | Level 1 | Level 2 | Level 3 | ||||||||||||||||||||
| Liabilities: | |||||||||||||||||||||||
| Contingent consideration | 112 | — | — | 112 | |||||||||||||||||||
Total | $ | 112 | $ | — | $ | — | $ | 112 | |||||||||||||||
| Year Ended December 31, | |||||||||||
| 2024 | 2023 | ||||||||||
| (in thousands) | |||||||||||
Fair value as of January 1, | $ | 112 | $ | 792 | |||||||
| Change in fair value | (27) | 325 | |||||||||
| Earn-out payments | (74) | (502) | |||||||||
Milestone achievement paid | — | (500) | |||||||||
| Foreign exchange | — | (3) | |||||||||
| Fair value as of December 31, | $ | 11 | $ | 112 | |||||||
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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.