15.  Fair Value of Financial Instruments:

 

The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, and accrued liabilities approximate fair value because of the short maturity of these instruments.

 

The fair values of short-term investments were determined as described in Note 1.

Free Sentinel

Want the next TAYLOR DEVICES, INC. fair value disclosure the moment it drops?

Set a Sentinel and we'll alert you the moment TAYLOR DEVICES, INC.'s next filing hits EDGAR. No credit card, your email never gets sold.

Track for free

Historical Timeline

Fiscal YearFiled
2025Aug 15, 2025Showing above
2024Aug 15, 2024
2023Aug 15, 2023
2022Aug 19, 2022
2021Aug 27, 2021
2020Aug 7, 2020
2019Aug 2, 2019
2018Aug 29, 2018
2017Aug 29, 2017
2016Aug 29, 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.