Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2025

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

Financial assets (liabilities) measured at fair value on a recurring basis as of June 30, 2025 and September 30, 2024, are summarized in the following tables by the type of inputs applicable to the fair value measurements:


	June 30, 2025
			Total Fair Value		Quoted Prices (Level 1)		Significant Unobservable Inputs (Level 3)
Marketable equity securities		$	66,815	$	66,815	$	—


Executive savings plan assets			1,051		1,051		—
Executive savings plan liabilities			(919)		(919)		—
Contingent consideration liability			(4,484)		—		(4,484)
Total		$	62,463	$	66,947	$	(4,484)


	September 30, 2024
			Total Fair Value		Quoted Prices (Level 1)		Significant Unobservable Inputs (Level 3)
Marketable equity securities		$	31,639	$	31,639	$	—
Marketable debt securities			3,364		3,364		—
Executive savings plan assets			986		986		—

Executive savings plan liabilities			(852)		(852)		—

Contingent consideration liability			(3,468)		—		(3,468)
Total		$	31,669	$	35,137	$	(3,468)

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

The table below presents the change in fair value of liabilities measured using significant unobservable inputs (Level 3).












	Contingent consideration liability
Fair value at September 30, 2024	$	(3,468)

Net adjustments to fair value included in “Contingent consideration”	(1,016)

Fair value at June 30, 2025	$	(4,484)

IES Holdings, Inc. 10-Q