WYNN RESORTS LTD Fair Value Disclosure
| Fair Value Measurements Using: | |||||||||||||||||||||||
| December 31, 2025 | Quoted Market Prices in Active Markets (Level 1) | Other Observable Inputs (Level 2) | Unobservable Inputs (Level 3) | ||||||||||||||||||||
| Assets: | |||||||||||||||||||||||
| Cash equivalents | $ | 166,025 | $ | 6,544 | $ | 159,481 | $ | — | |||||||||||||||
| Restricted cash | $ | 96,653 | $ | 6,631 | $ | 90,022 | $ | — | |||||||||||||||
| Fixed deposits | $ | 475,000 | $ | — | $ | 475,000 | $ | — | |||||||||||||||
Foreign Currency Swaps (see Note 8) | $ | 16,980 | $ | — | $ | 16,980 | $ | — | |||||||||||||||
| Interest rate swap | $ | 124 | $ | — | $ | 124 | $ | — | |||||||||||||||
| Liabilities: | |||||||||||||||||||||||
WML Convertible Bond Conversion Option Derivative (see Note 8) | $ | 32,586 | $ | — | $ | — | $ | 32,586 | |||||||||||||||
Foreign Currency Swaps (see Note 8) | $ | 53,036 | $ | — | $ | 53,036 | $ | — | |||||||||||||||
| Interest rate swap | $ | 268 | $ | — | $ | 268 | $ | — | |||||||||||||||
| Fair Value Measurements Using: | |||||||||||||||||||||||
| December 31, 2024 | Quoted Market Prices in Active Markets (Level 1) | Other Observable Inputs (Level 2) | Unobservable Inputs (Level 3) | ||||||||||||||||||||
| Assets: | |||||||||||||||||||||||
| Cash equivalents | $ | 787,004 | $ | — | $ | 787,004 | $ | — | |||||||||||||||
| Restricted cash | $ | 95,638 | $ | 6,434 | $ | 89,204 | $ | — | |||||||||||||||
| Interest rate swap | $ | 7,510 | $ | — | $ | 7,510 | $ | — | |||||||||||||||
| Liabilities: | |||||||||||||||||||||||
WML Convertible Bond Conversion Option Derivative (see Note 8) | $ | 33,007 | $ | — | $ | — | $ | 33,007 | |||||||||||||||
Want the next WYNN RESORTS LTD fair value disclosure the moment it drops?
Set a Sentinel and we'll alert you the moment WYNN RESORTS LTD's next filing hits EDGAR. No credit card, your email never gets sold.
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Mar 2, 2026 | Showing above |
| 2024 | Feb 13, 2025 | |
| 2023 | Feb 23, 2024 | |
| 2022 | Feb 27, 2023 | |
| 2021 | Feb 28, 2022 | |
| 2020 | Feb 26, 2021 | |
| 2019 | Feb 28, 2020 | |
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.