v3.26.1
Fair Value Measurements of Assets and Liabilities
12 Months Ended
Jul. 03, 2026
Fair Value Disclosures [Abstract]  
Fair Value Measurements of Assets and Liabilities Fair Value Measurements of Assets and Liabilities
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in the principal market (or most advantageous market in the absence of a principal market) for the asset or liability in an orderly transaction between market participants as of the measurement date. The Company maximizes the use of observable inputs and minimizes the use of unobservable inputs in measuring fair value and established a three-level fair value hierarchy that prioritizes the observable inputs used to measure fair value. The three levels of inputs used to measure fair value are as follows:
Level 1 — Observable inputs such as quoted prices in active markets for identical assets or liabilities;
Level 2 — Observable market-based inputs or observable inputs that are corroborated by market data; and
Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
The estimated fair values and valuation input levels of financial assets and liabilities that are measured at fair value on a recurring basis as of July 3, 2026, and June 27, 2025, were as follows:
Fair Value
(In thousands)July 3, 2026June 27, 2025Valuation
Inputs
Assets:
Cash and cash equivalents:
Money market funds$889 $2,782 Level 1
Bank certificates of deposit2,054 3,660 Level 2
Marketable securities379 — Level 1
Items are classified within Level 1 if quoted prices are available in active markets. The Company’s Level 1 items are primarily money market funds and marketable securities. As of July 3, 2026, and June 27, 2025, the money market funds were valued at $1.00 net asset value per share.
Items are classified within Level 2 if the observable inputs to quoted market prices, benchmark yields, reported trades, broker/dealer quotes or alternative pricing sources are available with reasonable levels of price transparency. The Company’s bank certificates of deposit are classified as Level 2. The carrying value of bank certificates of deposit approximates their fair value. The Company did not have any recurring assets or liabilities that were valued using significant unobservable inputs.