Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Value

Iris Energy Fair Value Measurement With Unobservable Inputs Reconciliation Recurring Basis Asset Value decreased by 11.0% to $192.00M in Q1 2026 compared to the prior quarter. This is a positive signal — lower values indicate better performance for this metric.

Analysis

StatementBalance Sheet Statement

SectionOther

CategoryRisk

SignalLower is better

VolatilityModerate

First reportedQ4 2025

Last reportedQ3 2026May 8, 2026

How to read this metric

A higher value indicates greater reliance on management judgment and potential for valuation volatility.

Detailed definition

This metric tracks the reconciliation of assets measured at fair value using Level 3 (unobservable) inputs, which are ba...

Peer comparison

Common in insurance and banking firms holding private equity, structured products, or illiquid derivatives.

Metric ID: other_fair_value_measurement_with_unobservable_inputs_re_2d8ece

Historical Data

4 periods

	Q4 '25	Q1 '26	Q2 '26	Q3 '26
Value	$122.10M	$314.40M	$215.70M	$192.00M
QoQ Change	—	+157.5%	-31.4%	-11.0%

Range$122.10M – $314.40M

Current Streak2 quarters decline

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Frequently Asked Questions

What is Iris Energy's fair value measurement with unobservable inputs reconciliation recurring basis asset value?: Iris Energy (IREN) reported fair value measurement with unobservable inputs reconciliation recurring basis asset value of $192.00M in Q1 2026.
What does fair value measurement with unobservable inputs reconciliation recurring basis asset value mean?: The value of assets whose prices are estimated using internal models rather than market prices.