Company: IWSH
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001214659-25-011922
Chunk: 8

Company: Wright Investors Service Holdings, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Item 1
Chunk 8
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 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 June 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 
    $1,464  
    $1,464  
    $-  
    $- 

    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 June 30, 2025 are summarized by type below (in thousands).

    Cost  
    Gross Unrealized Gains  
    Gross Unrealized Losses  
    Fair Value 
  
    Mutual Funds 
    $1,464  
    $-  
    $-  
    $1,464 
  
    Total 
    $1,464  
    $-  
    $-  
    $1,464 

Investments
in equity securities as of December 31, 2024 are summarized by type below (in thousands).

    Cost  
    Gross Unrealized Gains  
    Gross Unrealized Losses  
    Fair Value 
  
    Mutual Funds 
     914  
     -  
     -  
     914 
  
    Total 
    $914  
    $-  
    $-  
    $914 

The Company
may be exposed to credit losses through its available-for-sale investments. An available-for-sale security is impaired when its fair
value declines below its amortized cost basis. Unrealized losses resulting from the amortized cost basis of any available-for-sale debt
security exceeding its fair value are evaluated for identification of credit losses. When evaluating the investments