Company: DBRG
Filing Date: 2025-08-08
Form Type: 10-Q
Source: 0001679688-25-000084
Chunk: 131

Company: DigitalBridge Group, Inc.
Filing Date: 2025-08-08
Form: 10-Q
Item: Item 8
Chunk 131
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 30, 2024$132,952 $23,000 $(3,200)$(9,500)Net unrealized gain (loss) in earnings on instruments held at June 30, 2024$(2,490)$— $5,900 $1,838  Fair value at December 31, 2024$137,154 $63,154 $(700)$(6,100)Contributions— 17,333 — — Unrealized gain (loss) in earnings, net3,491 127 200 3,800 Fair value at June 30, 2025$140,645 $80,614 $(500)$(2,300)Net unrealized gain (loss) in earnings on instruments held at June 30, 2025$3,491 $127 $200 $3,800 Nonrecurring Fair ValuesThe Company measures fair value of certain assets on a nonrecurring basis: (i) on the acquisition date for business combinations; (ii) when events or changes in circumstances indicate that the carrying value of the assets may not be recoverable or availability of observable prices for equity investments under the measurement alternative; and (iii) upon deconsolidation of a subsidiary for any retained interest. Adjustments to fair value generally result from application of the lower of amortized cost or fair value for assets held for disposition or otherwise, an adjustment of asset values due to impairment or observable price changes.

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Certain equity investments accounted for under the measurement alternative were carried at estimated fair values of $7.5 million at June 30, 2025 based upon an indicative transaction price and $15.0 million at December 31, 2024 based upon pricing from a recent funding, or applying a probability-weighted approach to different recovery outcomes. These represent level 3 fair values.  Fair Value of Financial Instruments Reported at CostThe Company's debt obligation, specifically its secured fund fee revenue notes had fair values of $291.4 million at June 30, 2025 and $285.8 million at December 31, 2024, estimated based upon indicative quotes. The carrying values of cash and cash equivalents, accounts receivable, due from and to affiliates, interest payable and accounts payable generally approximate fair value due to their short term nature, and credit risk, if any, is negligible.

10. Earnings per Share The following table presents the basic and