v3.25.2
Significant Accounting Policies - Additional Information (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Dec. 31, 2024
Cash and Cash Equivalents [Line Items]          
Interest Income $ 22 $ 825 $ 182 $ 1,500  
Percentage of aggregate capital commitments for organization and offering costs incurred 0.15%   0.15%    
Percentage of organization and offering costs incurred 0.15%   0.15%   0.15%
Maximum percentage of capital commitments 0.15%   0.15%    
Reimbursement payment period     3 years    
Percentage of investment company taxable income 90.00%   90.00%    
Nondeductible federal excise tax percentage     4.00%    
Federal excise tax incurred $ 0 0 $ 90 0  
Net tax expense 207 0 468 0  
Cash and cash equivalents 120,062   120,062   $ 104,380
PIK income 1,419 261 2,377 329  
PIK dividend income 1,580 $ 0 3,110 $ 0  
Money Market Funds          
Cash and Cash Equivalents [Line Items]          
Cash and cash equivalents $ 99,925 [1]   $ 99,925 [1]   $ 3,447 [2]
[1] The terms “the Company” “we” “us” and “our” mean Diameter Credit Company unless the context specifically requires otherwise. The securities in which the Company has invested were acquired in transactions that were exempt from registration under the Securities Act of 1933, as amended (the “Securities Act”), and may therefore be deemed to be "restricted securities" under the Securities Act. These securities may be resold only in transactions that are exempt from registration under the Securities Act.
[2] The terms “the Company” “we” “us” and “our” mean Diameter Credit Company unless the context specifically requires otherwise. The securities in which the Company has invested were acquired in transactions that were exempt from registration under the Securities Act of 1933, as amended (the “Securities Act”), and may therefore be deemed to be “restricted securities” under the Securities Act. These securities may be resold only in transactions that are exempt from registration under the Securities Act.