Company: PATH
Filing Date: 2025-09-08
Form Type: 10-Q
Source: 0001734722-25-000043
Chunk: 56

Company: UiPath, Inc.
Filing Date: 2025-09-08
Form: 10-Q
Item: Part I, Item 1
Chunk 56
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unaudited)

5. Fair Value Measurement

The following tables present the fair value hierarchy of our financial assets and liabilities measured at fair value on a recurring basis as of July 31, 2025 and January 31, 2025 (in thousands):  As of July 31, 2025 Level 1Level 2Level 3TotalFinancial assets:   Money market funds$183,542 $— $— $183,542 Total cash equivalents183,542 — — 183,542 Treasury bills and U.S. government securities791,993 — — 791,993 Corporate bonds— 87,055 — 87,055 Commercial paper— 14,973 — 14,973 Total marketable securities791,993 102,028 — 894,021 Other investments carried at fair value— — 13,375 13,375 Total$975,535 $102,028 $13,375 $1,090,938 Financial liabilities:Contingent consideration$— $— $1,545 $1,545 Total$— $— $1,545 $1,545  As of January 31, 2025 Level 1Level 2Level 3TotalFinancial assets:   Money market funds$311,942 $— $— $311,942 Total cash equivalents311,942 — — 311,942 Treasury bills and 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 Our money market funds and treasury bills and U.S. government securities are classified within Level 1 of the fair value hierarchy because they are valued based on quoted market prices in active markets. We classify corporate bonds, commercial paper, and Yankee bonds as Level 2 because they are valued using inputs other than quoted prices which are