Company: PATH
Filing Date: 2025-03-24
Form Type: 10-K
Source: 0001734722-25-000007
Chunk: 91

Company: UiPath, Inc.
Filing Date: 2025-03-24
Form: 10-K
Item: Item 8
Chunk 91
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 prepaid expenses and other current assets on the consolidated balance sheets. We did not recognize an allowance for credit losses against interest receivable as of January 31, 2025 or 2024.Unrealized losses during the periods presented are a result of changes in market conditions. We do not believe that any unrealized 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.

96

UiPath, Inc.Notes to Consolidated Financial Statements 

5Fair Value MeasurementThe following tables present our financial assets and liabilities measured at fair value on a recurring basis (in thousands):As of January 31, 2025Level 1Level 2Level 3TotalFinancial Assets:Money market funds$311,942 $— $— $311,942 Total cash equivalents311,942 — — 311,942 Treasury bills & U.S. government securities703,319 — — 703,319 Corporate bonds— 94,025 — 94,025 Commercial paper— 42,391 — 42,391 Yankee bonds— 4,700 — 4,700 Total marketable securities703,319 141,116 — 844,435 Other investments carried at fair value— — 11,879 11,879 Total$1,015,261 $141,116 $11,879 $1,168,256 As of January 31, 2024Level 1Level 2Level 3TotalFinancial Assets:Money market funds$509,053 $— $— $509,053 Total cash equivalents509,053 — — 509,053 Treasury bills and U.S. government securities641,192 — — 641,192 Corporate bonds— 1,991 — 1,991 Agency bonds174,962 — — 174,962 Total marketable securities816,154 1,991 — 818,145 Total$1,325,207 $1,991 $— $1,327,198 Our money market funds, treasury bills and U.S. government securities, and agency