v3.26.1
Fair Value Measurements
6 Months Ended
Jun. 30, 2026
Fair Value Disclosures [Abstract]  
Fair Value Measurements

Note 4. Fair Value Measurements

The Company records and discloses certain financial assets at their estimated fair values. The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels as follows:

Level 1 - Unadjusted quoted prices in active markets for identical assets.
Level 2 - Inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets in active markets, quoted prices for identical or similar assets in markets that are not active, and inputs derived from or corroborated by observable market data.
Level 3 - Inputs that are unobservable.

The Company's financial assets measured at fair value on a recurring basis consist of cash and cash equivalents and available-for-sale fixed-maturity securities. Cash and cash equivalents, which consist primarily of money market funds, are classified as Level 1 due to the use of quoted prices in active markets. Available-for-sale fixed-maturity securities consist of U.S. Treasury securities and are also classified as Level 1, as fair value is determined using quoted prices in active markets.

The fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value is as follows:

 

 

 

Fair Value Measurements Using

 

 

 

 

 

 

(Level 1)

 

 

(Level 2)

 

 

(Level 3)

 

 

Total

 

As of June 30, 2026

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

136,731

 

 

$

 

 

$

 

 

$

136,731

 

U.S. Treasury securities

 

$

197,072

 

 

$

 

 

$

 

 

$

197,072

 

As of December 31, 2025

 

 

 

 

 

 

 

 

 

 

 

 

Cash and cash equivalents

 

$

305,372

 

 

$

 

 

$

 

 

$

305,372

 

 

As of June 30, 2026 and December 31, 2025, the Company did not have any assets or liabilities measured at fair value on a nonrecurring basis. The Company held no investment securities as of December 31, 2025.