v3.25.4
Fair Value Measurements
9 Months Ended
Sep. 30, 2025
Fair Value Measurements  
Fair Value Measurements

Note 8. Fair Value Measurements

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis as of September 30, 2025 and December 31, 2024 and indicates the fair value hierarchy of the valuation inputs the Company’s utilized to determine such fair value:

Description

  ​ ​ ​

Level

  ​ ​ ​

September 30, 2025

  ​ ​ ​

December 31, 2024

Assets:

$

$

Liabilities:

 

  ​

 

  ​

Warrant liability

 

3

$

123,579

$

Warrant Liability

Upon closing of the Mergers, Iris’ public and private placement warrants were converted into warrants of the Company, which entitle the holders to purchase shares of the Company’s common stock. The Company’s private placement warrants meet the requirements for liability classification. The fair value of the warrant liabilities were determined using observable data points, such as the fair value of the public warrants as of September 30, 2025 and December 31, 2024. The Company further considered specific unobservable inputs, such as the probability and timing of events and the expected equity value of the underlying shares.

The changes in fair value of Level 3 financial assets and liabilities for the nine months ended September 30, 2025 are as follows:

  ​ ​ ​

Warrant liability

Fair value as of January 1, 2025

$

Initial measurement at the Closing Date

 

83,556

Change in fair value

 

40,023

Fair value as of September 30, 2025

$

123,579