The following tables present the fair value of the Company's financial instruments, categorized based upon the fair value hierarchy (in thousands):
| | | | | | | | | | | | | | | | | | | March 31, 2026 | | Level 1 | | Level 2 | | Level 3 | | | | | | | | Cash and cash equivalents | $ | 170,324 | | | $ | — | | | $ | — | | | Accounts receivable | — | | | 106,278 | | | — | | | Agent advances | — | | | 4,580 | | | — | | | Prepaid wires | — | | | 106,532 | | | — | | | Total assets | $ | 170,324 | | | $ | 217,390 | | | $ | — | | | Accounts payable | $ | — | | | $ | 15,380 | | | $ | — | | | Wire transfers and money orders payable | — | | | 84,101 | | | — | | | Revolving credit facility | — | | | 240,814 | | | — | | | Total liabilities | $ | — | | | $ | 340,295 | | | $ | — | |
| | | | | | | | | | | | | | | | | | | December 31, 2025 | | Level 1 | | Level 2 | | Level 3 | | | | | | | | Cash and cash equivalents | $ | 168,682 | | | $ | — | | | $ | — | | | Accounts receivable | — | | | 105,369 | | | — | | | Agent advances | — | | | 4,494 | | | — | | | Prepaid wires | — | | | 59,497 | | | — | | | Total assets | $ | 168,682 | | | $ | 169,360 | | | $ | — | | | Accounts payable | $ | — | | | $ | 15,317 | | | $ | — | | | Wire transfers and money orders payable | — | | | 87,540 | | | — | | | Revolving credit facility | — | | | 194,814 | | | — | | | Total liabilities | $ | — | | | $ | 297,671 | | | $ | — | |
|