The following tables present the Company’s cash and financial assets that are measured at fair value on a recurring basis for each of the hierarchy levels (in thousands):


	September 30, 2026
	Cost		Unrealized Gains (Losses)		Accrued Interest		Estimated Fair Value		Cash & Cash Equivalents		Investment Securities

Cash and cash equivalents, excluding money market accounts	$	21,284	$	—	$	—	$	21,284	$	21,284	$	—

Level 1:
Money market accounts	37,088		—		—		37,088		37,088		—
Government & agency securities	37,106		49		84		37,239		—		37,239

	74,194		49		84		74,327		37,088		37,239

Level 2:
Corporate bonds	76,765		(472)		630		76,923		—		76,923

Total	$	172,243	$	(423)	$	714	$	172,534	$	58,372	$	114,162


	December 31, 2025
	Cost		Unrealized Gains		Accrued Interest		Estimated Fair Value		Cash & Cash Equivalents		Investment Securities

Cash and cash equivalents, excluding money market accounts	$	50,187	$	—	$	—	$	50,187	$	50,187	$	—

Level 1:
Money market accounts	39,116		—		—		39,116		39,116		—
Government & agency securities	23,247		111		80		23,438		—		23,438
	62,363		111		80		62,554		39,116		23,438

Level 2:
Corporate bonds	53,801		198		533		54,532		—		54,532

Total	$	166,351	$	309	$	613	$	167,273	$	89,303	$	77,970