Inogen, Inc. Quarterly report [Sections 13 or 15(d)]

Quarterly report [Sections 13 or 15(d)]

Fair Value Measurements (Tables)

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2025

Summary of Fair Value Assets Measured on Recurring Basis for Cash, Cash Equivalents and Restricted Cash

The following table summarizes fair value measurements by level for the assets measured at fair value on a recurring basis for cash, cash equivalents and restricted cash:


	As of March 31, 2025
					Cash
	Adjusted				and cash		Restricted
	cost		Fair value		equivalents		cash
Cash	$	21,260	$	21,260	$	21,260	$	—
Level 1:
Money market accounts		75,856		75,856		72,210		3,646

Level 2:
Institutional Insured Liquidity Deposit Savings		25,423		25,423		25,423		—
Total	$	122,539	$	122,539	$	118,893	$	3,646


	As of December 31, 2024
					Cash
	Adjusted				and cash		Restricted
	cost		Fair value		equivalents		cash
Cash	$	23,053	$	23,053	$	23,053	$	—
Level 1:
Money market accounts		72,129		72,129		68,509		3,620

Level 2:
Institutional Insured Liquidity Deposit Savings		22,233		22,233		22,233		—
Total	$	117,415	$	117,415	$	113,795	$	3,620

Summary of Components of Accumulated Other Comprehensive Income (Loss)

The components of accumulated other comprehensive income (loss) were as follows:


	Foreign			Unrealized			Accumulated
	currency			losses			other
	translation			on cash			comprehensive
	adjustments			flow hedges			loss
Balance as of December 31, 2024	$	(1,501	)	$	—		$	(1,501	)
Other comprehensive income (loss)		1,855			(865	)		990
Balance as of March 31, 2025	$	354		$	(865	)	$	(511	)

Summary of Reconciliation of Earnout Liability Measured and Carried Fair Value on a Recurring Basis

The reconciliation of the earnout liability measured and carried at fair value on a recurring basis is as follows:


Balance as of December 31, 2024	$	13,000
Payments of accrued earnouts		(13,000	)
Balance as of March 31, 2025	$	—