{"url_path":"/sec/vivs/10-k/2026/item-7a","section_key":"item-7a","section_title":"Item 7A Quantitative and Qualitative Disclosures About Market Risk.","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-07-14","source_url":"https://www.sec.gov/Archives/edgar/data/1497253/0001193125-26-303316-index.html","accession_number":"0001193125-26-303316","cik":"0001497253","ticker":"VIVS","issuer_name":"VivoSim Labs, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1497253/0001193125-26-303316-index.html","primary_entity_key":"0001497253","primary_entity_name":"VivoSim Labs, INC."},"word_count":179,"has_tables":true,"body_markdown":"Item 7A. Quantitative and Qualitative Disclosures About Market Risk.\n\nWe invest our excess cash in short term, high quality interest bearing securities including U.S. government and U.S. government agency securities and high-grade corporate commercial paper. The primary objective of our investment activities is to preserve our capital for the purpose of funding our operations. To achieve these objectives, our investment policy allows us to maintain a portfolio of cash, cash equivalents, and short-term investments in a variety of securities, including money market funds. Our primary exposure to market risk is interest income sensitivity, which is affected by changes in the general level of U.S. interest rates, particularly because the majority of our investments are comprised of cash and cash equivalents. We currently do not hedge interest rate exposure. Due to the nature of our short-term investments, we believe that we are not subject to any material market risk exposure. We have\n\n38\n\n \n\nlimited foreign currency risk exposure as our business operates primarily in U.S. dollars. We do not have significant foreign currency nor any other derivative financial instruments.\n\n39"}