Company: ONEW
Filing Date: 2025-08-01
Form Type: 10-Q
Source: 0001772921-25-000040
Chunk: 43

Company: OneWater Marine Inc.
Filing Date: 2025-08-01
Form: 10-Q
Item: Part I, Item 1
Chunk 43
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Liabilities: Contingent Consideration— — 9,270 9,270 Derivative and hedging instruments— 1,944 — 1,944 September 30, 2024($ in thousands)Level 1Level 2Level 3TotalAssets:    Investment in Equity Securities$128 $— $— $128 Derivative and hedging instruments— 1,560 — 1,560 Liabilities:    Contingent Consideration— — 15,161 15,161 Derivative and hedging instruments— 3,626 — 3,626 There were no transfers between the valuation hierarchy Levels 1, 2, and 3 for the nine months ended June 30, 2025.We measure all equity investments that do not result in consolidation and are not accounted for under the equity method at fair value with the change in fair value included in other expense (income), net, in the unaudited condensed consolidated statements of operations. The fair value of equity investments is measured using quoted prices in its active markets. The investment in equity securities balance is recorded in other long-term assets in the unaudited condensed consolidated balance sheets.The portion of unrealized losses recognized related to equity securities still held as of June 30, 2025 and 2024 consists of the following: ($ in thousands)Three Months Ended June 30, 2025Three Months Ended June 30, 2024Net loss recognized during the period on equity securities$27 $38 Less net loss recognized during the period on equity securities sold during the period— — Unrealized loss recognized during the reporting period on equity securities still held at the reporting date$27 $38 ($ in thousands)Nine Months Ended June 30, 2025Nine Months Ended June 30, 2024Net loss recognized during the period on equity securities$73 $173 Less net loss recognized during the period on equity securities sold during the period— — Unrealized loss recognized during the reporting period on equity securities still held at the reporting date$73 $173 

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We estimate the fair value of contingent consideration using a probability-weighted discounted cash flow model based on forecasted future earnings or other agreed upon metrics including the production of acquisition leads. The acquisition contingent consideration liability has been accounted for based on inputs that are unobservable and significant to the overall fair value measurement (