v3.25.4
Subsequent Events
12 Months Ended
Dec. 31, 2025
Subsequent Events [Abstract]  
Subsequent Events

15. SUBSEQUENT EVENTS

Subsequent events after the date of the Consolidated Statements of Assets and Liabilities have been evaluated through the date the consolidated financial statements were issued. Other than the items discussed below, the Company has concluded that there is no impact requiring adjustment or disclosure in the consolidated financial statements.

 

Fifth Amendment to MS Revolving Credit Facility

On January 29, 2026, GSCR Mott Street entered into the fifth amendment (the “Fifth Amendment”) to the MS Revolving Credit Facility. The Fifth Amendment, among other things, increased the total commitments under the MS Revolving Credit Facility from $2,000,000 to $2,400,000.

Issuance of New 2031 Notes

On February 23, 2026, the Company issued $400,000 aggregate principal amount of 5.875% unsecured notes due 2031 (the “New 2031 Notes”). The New 2031 Notes were issued as “additional notes” and have identical terms to the 2031 Notes. The New 2031 Notes are treated as a single class of notes with the 2031 Notes for all purposes under the indenture.

In connection with the New 2031 Notes, the Company entered into an interest rate swap to more closely align the interest rates of the Company’s fixed rate liabilities with the investment portfolio, which predominately consists of floating rate loans. The Company designated this interest rate swap and the New 2031 Notes in a qualifying fair value hedging relationship.

 

Issuance of February 2028 Notes

On February 23, 2026, the Company issued $700,000 aggregate principal amount of 5.050% Notes due 2028 (the “February 2028 Notes”). The February 2028 Notes bear interest at the rate of 5.050% per annum, payable semi-annually in arrears on February 23 and August 23 of each year, commencing on August 23, 2026. The February 2028 Notes will mature on February 23, 2028 and may be redeemed in whole or in part at our option at any time or from time to time at the redemption prices set forth in the indenture.

In connection with the February 2028 Notes, the Company entered into an interest rate swap to more closely align the interest rates of the Company’s fixed rate liabilities with the investment portfolio, which predominately consists of floating rate loans. The Company designated this interest rate swap and the February 2028 in a qualifying fair value hedging relationship.

January, February and March Subscriptions

On January 1, 2026, the Company received $308,843 of proceeds relating to the issuance of 12,358,659 Shares. Included in the aforementioned proceeds is $95,351 that the Company received from affiliates of the Investment Adviser.

On February 2, 2026, the Company received $568,257 of proceeds relating to the issuance of 22,794,095 Shares and $100 of proceeds relating to the issuance of 4,011 Class S shares. Included in the aforementioned proceeds is $35,154 that the Company received from an affiliate of the Investment Adviser.

On March 2, 2026, the Company received $161,982, $1,999 and $300 of proceeds relating to the issuance of Shares, Class S shares and Class D shares. Included in the aforementioned proceeds is $46,492 that the Company received from an affiliate of the Investment Adviser.

Distributions

On February 25, 2026, the Board of Directors declared monthly distributions from the Company's taxable earnings, including net investment income. The following table summarizes the distributions declared and the dates that they are expected to be paid on or about:

 

Record Date

 

Payable Date

February 27, 2026

 

April 3, 2026

March 31, 2026

 

April 29, 2026

April 30, 2026

 

May 28, 2026

Goldman Sachs Private Credit Corp. – Tax Information (unaudited)

During the year ended December 31, 2025, the Company designated 88.77% of its distributions from net investment income as interest-related dividends pursuant to Section 871(k) of the Internal Revenue Code.

During the year ended December 31, 2025, the Company designated 97.27% of the dividends paid from net investment company taxable income as Section 163(j) Interest Dividends.

Pursuant to Section 852 of the Internal Revenue Code, the Company designated $1,355,282, or if different, the maximum amount allowable, as capital gain dividends paid during the year ended December 31, 2025.

During the year ended December 31, 2025, the Company designated $1,257,747 as short-term capital gain dividends pursuant to Section 871(k) of the Internal Revenue Code.