v3.26.1
Fair Value Measurements
6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
Fair Value Measurements Fair Value Measurements
We determine the estimated fair value of financial assets and liabilities using the three-tier value hierarchy established by GAAP. As of June 30, 2026, the carrying values of cash and cash equivalents, accrued interest receivable and accounts payable approximate their fair values due to the short term nature of these financial instruments.
We estimate the fair values of our loans held for investment and outstanding principal balances under our Secured Financing Facilities by using Level III inputs, including discounted cash flow analyses and currently prevailing market terms as of the measurement date. See our 2025 Annual Report for further information regarding the fair value of financial instruments.
The table below provides information regarding financial assets and liabilities not carried at fair value in our condensed consolidated balance sheets:
June 30, 2026December 31, 2025
Carrying ValueFair ValueCarrying ValueFair Value
Financial assets
Loans held for investment$705,230 $706,566 $676,908 $682,999 
Financial liabilities
Secured Financing Facilities$470,334 $472,150 $487,657 $487,637 
There were no transfers of financial assets or liabilities within the fair value hierarchy during the six months ended June 30, 2026.