Company: GSIT
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0001104659-25-108467
Chunk: 20

Company: GSI TECHNOLOGY INC
Filing Date: 2025-11-07
Form: 10-Q
Item: Part I, Item 8
Chunk 20
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 marketable securities in an unrealized loss position, the Company periodically assesses its portfolio for impairment. The assessment first considers the intent or requirement to sell the marketable security. If either of these criteria are met, the amortized cost basis is written down to fair value through earnings.​If the criteria above are not met, the Company evaluates whether the decline resulted from credit losses or other factors by considering the extent to which fair value is less than amortized cost, any changes to the rating of the marketable security by a rating agency, and any adverse conditions specifically related to the marketable security, among other factors. If this assessment indicates that a credit loss exists, the present value of cash flows expected to be collected from the marketable security is compared to the amortized cost basis of the marketable security. If the present value of cash flows expected to be collected is less than the amortized cost basis, a credit loss