Company: DAWN
Filing Date: 2025-03-06
Form Type: 10-K/A
Source: 0000950170-25-034878
Chunk: 27

Company: Day One Biopharmaceuticals, Inc.
Filing Date: 2025-03-06
Form: 10-K/A
Chunk 27
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 Level 1 because they are measured using observable inputs from active markets for identical assets.

The Company's U.S. treasury securities and U.S. government agency securities are classified as Level 2 because they are measured with inputs that are either directly or indirectly observable for the asset which include quoted prices for similar assets in active markets and quoted prices for identical or similar assets in markets that are not active.

There were no assets or liabilities classified as Level 3 as of December 31, 2024 and 2023.

There werenotransfers between Level 1, Level 2 or Level 3 categories during the periods presented.

The following tables summarize the estimated fair value of the Company's cash equivalents, available-for-sale securities classified as short-term investments, and associated unrealized gains and losses (in thousands):

|                                   |     | December 31, 2024 |         |     |                  |    |     |                   |     |   |     |                      |         |
|:----------------------------------|:----|:------------------|--------:|:----|:-----------------|---:|:----|:------------------|:----|:--|:----|:---------------------|--------:|
|                                   |     | Amortized Cost    |         |     | Unrealized Gains |    |     | Unrealized Losses |     |   |     | Estimated Fair Value |         |
| Cash equivalents:                 |     |                   |         |     |                  |    |     |                   |     |   |     |                      |         |
| Money market funds                |     | $                 |  16,728 |     | $                |  — |     | $                 | —   |   |     | $                    |  16,728 |
| U.S. government agency securities |     |                   |  75,163 |     |                  |  — |     |                   | —   |   |     |                      |  75,163 |
| U.S. treasury securities          |     |                   |  12,947 |     |                  |  — |     |                   | —   |   |     |                      |  12,947 |
| Total cash equivalents            |     |                   | 104,838 |     |                  |  — |     |                   | —   |   |     |                      | 104,838 |
| Short-term investments            |     |                   |         |     |                  |    |