v3.26.1
FAIR VALUE MEASUREMENTS
 3 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
FAIR VALUE MEASUREMENTS

4. FAIR VALUE MEASUREMENTS

 

Assets Measured at Estimated Fair Value on a Recurring Basis

 

The following table presents information about the Company’s financial assets measured at estimated fair value on a recurring basis that is reflected in the consolidated balance sheets at carrying value. The table indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value as of March 31, 2026 and December 31, 2025:

 

   (Level 1)   (Level 2)   (Level 3)   Total 
   Fair Value Measurements Using     
   (Level 1)   (Level 2)   (Level 3)   Total 
As of March 31, 2026  ($ in thousands) 
Financial Assets:                    
Cash and cash equivalents  $885   $-   $-   $885 
                     
Restricted cash and cash equivalents  $7,303   $-   $-   $7,303 
                     
Total  $8,188   $-   $-   $8,188 
                     
Financial Liabilities:                     
Loan payable  $(1,000)  $-   $-   $(1,000)
                     
Accounts payable and other liabilities  $(381)  $-   $-   $(381)
                     
Total  $(1,381)  $-   $-   $(1,381)

 

   (Level 1)   (Level 2)   (Level 3)   Total 
   Fair Value Measurements Using     
   (Level 1)   (Level 2)   (Level 3)   Total 
As of December 31, 2025  ($ in thousands) 
Financial Assets:                    
Cash and cash equivalents  $268   $-   $-   $268 
                     
Restricted cash and cash equivalents  $6,708   $-   $-   $6,708 
                     
Total  $6,976   $-   $-   $6,976 

 

There were no transfers between Levels 1, 2 or 3 during the three-months ended March 31, 2026 and 2025.

 

 

OXBRIDGE RE HOLDINGS LIMITED AND SUBSIDIARIES

Notes to Consolidated Financial Statements (unaudited)

March 31, 2026