Company: IWSH
Filing Date: 2025-11-14
Form Type: 10-Q
Source: 0001214659-25-016507
Chunk: 30

Company: Wright Investors Service Holdings, Inc.
Filing Date: 2025-11-14
Form: 10-Q
Item: Item 1
Chunk 30
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 30, 2025. The U.S. government debt securities, which have maturities
of three months or less at time of purchase, are reported as Cash and cash equivalents on the Condensed Consolidated Balance Sheet as
of December 31, 2024.  There were no U.S. government debt securities with maturities of more than three months as of December 31,
2024.

Short-term investments in marketable
securities have a stated maturity of twelve months or less from the balance sheet date. These securities are considered as available for
sale and are reported at fair value. For debt securities, unrealized gains and losses are recorded net of tax as a component of Accumulated
other comprehensive income within stockholders' equity. Credit losses related to available for sale debt securities are recorded through
an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. Realized gains and losses are
calculated based on the specific identification method and are included in Interest and other income, net, in the Condensed
Consolidated Statement of Operations.

 7 

The Company
follows the guidance in ASC 321, “Investments – Equity Securities” (“ASC 321”) for its investments in equity
securities with unrealized and realized gains and losses recorded in Interest and other income, net, on the Condensed Consolidated
Statements of Operations.

The
following table presents the Company’s financial instruments at fair value (in thousands):

    Fair Value Measurements as of September 30, 2025 

    Total  
    Quoted Prices in Active Markets for Identical Assets (Level 1)  
    Significant Other Observable Inputs (Level 2)  
    Significant Unobservable Inputs (Level 3) 

    Investments in Mutual Funds 
    $1,478  
    $1,478  
    $-  
    $- 

    Fair Value Measurements as of December 31, 2024 

    Total  
    Quoted Prices in Active Markets for Identical Assets (Level 1)  
    Significant Other Observable Inputs (Level 2)  
    Significant Unobservable Inputs (Level 3) 

    Investments in Mutual Funds 
    $914  
    $914  
    $-  
    $- 

Investments
in equity securities as of September 30, 2025 are summarized by type below (in thousands