v3.26.1
Marketable Securities
 6 Months Ended
Jun. 30, 2026
Investments, Debt and Equity Securities [Abstract]  
Marketable Securities

(4) Marketable Securities

 

The Company’s investments in marketable securities consist of money market funds and U.S. Treasury bills, which are stated at fair value with realized and unrealized gains and losses recognized in other income (expense). Realized and unrealized gains and losses are determined using the specific identification method.

 

Marketable securities as of June 30, 2026 consisted of the following:

 

   June 30, 2026 
   Adjusted Cost   Unrealized Gains   Unrealized Losses   Fair Value 
Level 1 (1)                
Money market funds  $1,530,407   $–   $–   $1,530,407(2)
U.S. Treasury bills   9,183,171    24,601    –    9,207,772(2)
Total  $10,713,578   $24,601   $–   $10,738,179 

 

(1) Level 1 fair value estimates are based on quoted prices in active markets for identical assets or liabilities.
   
(2)

The money market funds of $1,530,407 and U.S. Treasury bills with a fair value of $5,147,665 (original maturities of less than three months) are included in cash and cash equivalents. The remaining U.S. Treasury bills with a fair value of $4,060,107 (original maturities greater than three months) are classified as marketable securities.

 

 

AmpliTech Group, Inc.

Notes To Condensed Consolidated Financial Statements

For the Six Months Ended June 30, 2026 and 2025

(Unaudited)