The Company considers all short-term investments in interest bearing accounts and all securities and other instruments with an original maturity of three months or less to be cash equivalents. Cash equivalents are stated at cost which approximates market value.

The Company has classified all marketable securities as available-for-sale which requires the securities to be reported at estimated fair value, with unrealized gains and losses, net of tax, reported as a separate component of accumulated other comprehensive income in the Condensed Consolidated Statements of Shareholders' Equity.

Cost for marketable securities is determined using the specific identification method. A summary of the amortized costs and fair values of the Company’s marketable securities at the end of the period presented is shown in the following table. All of the Company’s marketable securities are classified as Level 2, as defined by FASB ASC 820, with fair values determined using significant other observable inputs, which include quoted prices in markets that are

not active, quoted prices of similar securities, recently executed transactions, broker quotations, and other inputs that are observable.

There were no marketable securities held as of July 3, 2026 or October 3, 2025. The following table summarizes the Company’s marketable securities measured at fair value as of June 27, 2025:


	Amortized Cost		Fair Value		Gross unrealized gains		Gross unrealized losses


Fixed rate Canadian Government Bonds	2,326		2,331		5		—
Total	$	2,326	$	2,331	$	5	$	—

There were no purchases or sales of available-for-sale securities during the nine month periods ended July 3, 2026 or June 27, 2025, respectively. Proceeds from the maturities of available-for-sale securities were $0 and $14,021 for the nine month period ended July 3, 2026 and June 27, 2025, respectively. No unrealized gains or losses were reclassified out of accumulated other comprehensive income during the same periods.

At June 27, 2025, contractual maturities were all within one year from the period end and therefore were classified as Short term investments on the accompanying Condensed Consolidated Balance Sheets.