Company: PATH
Filing Date: 2025-12-08
Form Type: 10-Q
Source: 0001734722-25-000050
Chunk: 82

Company: UiPath, Inc.
Filing Date: 2025-12-08
Form: 10-Q
Item: Part I, Item 8
Chunk 82
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ized losses are attributable to credit-related factors based on our evaluation of available evidence. To determine whether a decline in value is related to credit loss, we evaluate, among other factors, the extent to which the fair value is less than the amortized cost basis and any adverse conditions specifically related to an issuer of a security or its industry.

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Table of ContentsUiPath, Inc.Notes to Condensed Consolidated Financial Statements (Continued)(unaudited)

5. Fair Value Measurement

The following tables present the fair value hierarchy of our financial assets and liabilities measured at fair value on a recurring basis as of October 31, 2025 and January 31, 2025 (in thousands):  As of October 31, 2025 Level 1Level 2Level 3TotalFinancial assets:   Money market funds$171,318 $— $— $171,318 Treasury bills23,988 — — 23,988 Commercial paper— 28,381 — 28,381 Total cash equivalents195,306 28,381 — 223,687 Treasury bills and U.S. government securities600,165 — — 600,165 Corporate bonds— 163,285 — 163,285 Commercial paper— 9,800 — 9,800 Yankee bonds— 2,885 — 2,885 Total marketable securities600,165 175,970 — 776,135 Other investments carried at fair value— — 13,708 13,708 Total$795,471 $204,351 $13,708 $1,013,530 Financial liabilities:Contingent consideration$— $— $1,610 $1,610 Total$— $— $1,610 $1,610  As of January 31, 2025 Level 1Level 2Level 3TotalFinancial assets:   Money market funds$311,942 $— $— $311,942 Total cash equivalents311,942 — — 311,942 Treasury bills and U.S. government securities703,319 — — 703,319 Corporate bonds— 94,025 — 94,025 Commercial paper— 42,391 — 42,391 Yankee bonds—