Company: NSSC
Filing Date: 2025-08-25
Form Type: 10-K
Source: 0001558370-25-011750
Chunk: 1

Company: NAPCO SECURITY TECHNOLOGIES, INC
Filing Date: 2025-08-25
Form: 10-K
Item: Item 8
Chunk 1
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 fair value of debt for footnote disclosure purposes, including current maturities, if any, is estimated using recently quoted market prices of the instrument, or if not available, a discounted cash flow analysis based on the estimated current incremental borrowing rates for similar types of instruments.Cash and Cash EquivalentsAll financial instruments purchased with an original maturity of three months or less at the time of purchase are considered cash equivalents. Such items may include liquid money market funds, certificate of deposit and time deposit accounts. Investments that are classified as cash equivalents are carried at cost, which approximates fair value. Certificate of deposits with an original maturity greater than three months are classified as Investments – other.