XOMA Royalty Corporation Annual report [Section 13 and 15(d), not S-K Item 405]

Annual report [Section 13 and 15(d), not S-K Item 405]

Cover
- Document and Entity Information
Financial Statements
Notes to Financial Statements
Accounting Policies
- Basis of Presentation and Significant Accounting Policies (Policies)
Notes Tables
Notes Details

Fair Value Measurements - Financial Assets and Liabilities Carried at FV on Recurring Basis (Details)

v3.26.1

Fair Value Measurements - Financial Assets and Liabilities Carried at FV on Recurring Basis (Details) - USD ($) $ in Thousands	Dec. 31, 2025	Dec. 31, 2024
Assets:
Exarafenib milestone asset	$ 3,600	$ 3,214
Castle Creek warrants	697
Liabilities:
Exarafenib milestone contingent consideration	3,600	3,214
Share-based liability	3,197
Significant Unobservable Inputs (Level 3)
Liabilities:
Share-based liability	3,200
Fair Value, Recurring
Assets:
Cash equivalents	48,140	92,671
Investment in equity securities	382	3,529
Exarafenib milestone asset	3,600	3,214
Castle Creek warrants	697
Total financial assets	52,819	99,414
Liabilities:
Exarafenib milestone contingent consideration	3,600	3,214
Share-based liability	3,197
Total financial liabilities	6,797	3,214
Fair Value, Recurring \| Money market funds
Assets:
Cash equivalents	41,810	72,304
Fair Value, Recurring \| U.S. treasury bills
Assets:
Cash equivalents	6,330	20,367
Fair Value, Recurring \| Quoted Prices in Active Markets for Identical Assets (Level 1)
Assets:
Cash equivalents	48,140	92,671
Investment in equity securities	382	3,529
Total financial assets	48,522	96,200
Fair Value, Recurring \| Quoted Prices in Active Markets for Identical Assets (Level 1) \| Money market funds
Assets:
Cash equivalents	41,810	72,304
Fair Value, Recurring \| Quoted Prices in Active Markets for Identical Assets (Level 1) \| U.S. treasury bills
Assets:
Cash equivalents	6,330	20,367
Fair Value, Recurring \| Significant Unobservable Inputs (Level 3)
Assets:
Exarafenib milestone asset	3,600	3,214
Castle Creek warrants	697
Total financial assets	4,297	3,214
Liabilities:
Exarafenib milestone contingent consideration	3,600	3,214
Share-based liability	3,197
Total financial liabilities	$ 6,797	$ 3,214

- Definition

Amount of liability recognized from contingent consideration in asset acquisition, classified as noncurrent.

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Fair value portion of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.

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Aggregate carrying value as of the balance sheet date of the liabilities for stock option plans and other equity-based compensation arrangements payable within one year (or the operating cycle, if longer).

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Fair value of financial obligations, including, but not limited to, debt instruments, derivative liabilities, federal funds purchased and sold under agreements to repurchase, securities loaned or sold under agreements to repurchase, financial instruments sold not yet purchased, guarantees, line of credit, loans and notes payable, servicing liability, and trading liabilities.

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Fair value portion of investment securities, including, but not limited to, marketable securities, derivative financial instruments, and investments accounted for under the equity method.

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Carrying amount as of the balance sheet date of milestone assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer. Amount represents initial fair value in accordance with ASC 825.

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