v3.26.1
FAIR VALUE MEASUREMENTS
6 Months Ended
Jun. 27, 2026
FAIR VALUE MEASUREMENTS  
FAIR VALUE MEASUREMENTS

(7) FAIR VALUE MEASUREMENTS

The following tables present the carrying values and fair value measurements of the Company’s financial assets and liabilities measured at fair value on a recurring basis as of June 27, 2026 and December 27, 2025:

Carrying Value

Fair Value Measurement Using:

June 27, 2026

Level 1

Level 2

Level 3

Deferred compensation investments

$

30,813

$

30,813

$

$

Derivative financial instruments, net

851

851

Cash and cash equivalents—mutual funds

6,315

6,315

Carrying Value

Fair Value Measurement Using:

December 27, 2025

Level 1

Level 2

Level 3

Deferred compensation investments

$

29,631

$

29,631

$

$

Derivative financial instruments, net

(6,504)

(6,504)

Cash and cash equivalents—mutual funds

3,752

3,752

The fair value redemption amounts of certain redeemable noncontrolling interests are measured on a recurring basis utilizing Level 3 inputs, including estimates of future revenue, operating margins, growth rates, and discount rates. Goodwill and other intangible assets are measured at fair value on a non-recurring basis using Level 3 inputs. Unless otherwise specified, the Company believes the carrying values of financial instruments approximate their fair values.

In the second quarter of fiscal 2025, the carrying values of certain long-lived assets that will no longer be utilized were reduced to their respective fair values, based on Level 3 inputs, resulting in impairment charges totaling $19,657 in the Infrastructure segment and $586 in the Agriculture segment.