v3.26.1
Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Summary of investment portfolio at cost and fair value

The following is a summary of the composition of the Company’s investment portfolio at fair value as of December 31, 2025 and December 31, 2024:

 

 

December 31, 2025

 

 

 

 

Level 1

 

 

 

Level 2

 

 

 

Level 3

 

 

 

Total

 

 

First Lien Debt

 

$

 

 

 

$

90,219

 

 

 

$

476,536

 

 

 

$

566,755

 

 

Second Lien Debt

 

 

 

 

 

 

 

 

 

 

586

 

 

 

 

586

 

 

Warrant

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

1

 

 

Total Investments

 

$

 

 

 

$

90,219

 

 

 

$

477,123

 

 

 

$

567,342

 

 

Percentage of Total

 

 

0.00

 

%

 

 

15.90

 

%

 

 

84.10

 

%

 

 

100.00

 

%

 

 

 

December 31, 2024

 

 

 

 

Level 1

 

 

 

Level 2

 

 

 

Level 3

 

 

 

Total

 

 

First Lien Debt

 

$

 

 

 

$

321,304

 

 

 

$

332,589

 

 

 

$

653,893

 

 

Warrant

 

 

 

 

 

 

 

 

 

 

32

 

 

 

 

32

 

 

Total Investments

 

$

 

 

 

$

321,304

 

 

 

$

332,621

 

 

 

$

653,925

 

 

Percentage of Total

 

 

0.00

 

%

 

 

49.13

 

%

 

 

50.87

 

%

 

 

100.00

 

%

Summary of reconciliation of the beginning and ending balances for investments at fair value that use Level 3 inputs

The following tables provide a reconciliation of the beginning and ending balances for investments at fair value that use Level 3 inputs for the year ended December 31, 2025 and December 31, 2024:

 

For the Year Ended December 31, 2025

 

 

First Lien Loan

 

 

Second Lien Loan

 

 

Warrant

 

 

Total Investments

 

Fair value, beginning of period

$

332,589

 

 

$

 

 

$

32

 

 

$

332,621

 

Purchase of investments (including PIK)

 

264,375

 

 

 

68

 

 

 

 

 

 

264,443

 

Proceeds from principal repayments and sales of investments

 

(99,674

)

 

 

(25

)

 

 

 

 

 

(99,699

)

Amortization of premium/accretion of discount, net

 

2,133

 

 

 

49

 

 

 

 

 

 

2,182

 

Net realized gain (loss) on investments

 

(878

)

 

 

 

 

 

 

 

 

(878

)

Net change in unrealized appreciation (depreciation) on investments

 

825

 

 

 

(34

)

 

 

(31

)

 

 

760

 

Restructures

 

(528

)

 

 

528

 

 

 

 

 

 

 

Transfers out of Level 3

 

(29,164

)

 

 

 

 

 

 

 

 

(29,164

)

Transfers into Level 3

 

6,858

 

 

 

 

 

 

 

 

 

6,858

 

Fair value, end of period

$

476,536

 

 

$

586

 

 

$

1

 

 

$

477,123

 

Net change in unrealized appreciation (depreciation) on non-controlled/non-affiliated company investments still held at December 31, 2025

$

(867

)

 

$

(34

)

 

$

(31

)

 

$

(932

)

 

 

 

For the Year Ended December 31, 2024

 

 

First Lien Loan

 

 

Warrant

 

 

Total Investments

 

Fair value, beginning of period

$

65,862

 

 

$

2

 

 

$

65,864

 

Purchase of investments (including PIK)

 

299,102

 

 

 

31

 

 

 

299,133

 

Proceeds from principal repayments and sales of investments

 

(27,281

)

 

 

 

 

 

(27,281

)

Amortization of premium/accretion of discount, net

 

891

 

 

 

 

 

 

891

 

Net realized gain (loss) on investments

 

52

 

 

 

 

 

 

52

 

Net change in unrealized appreciation (depreciation) on investments

 

(1,099

)

 

 

(1

)

 

 

(1,100

)

Transfers out of Level 3

 

(4,938

)

 

 

 

 

 

(4,938

)

Fair value, end of period

$

332,589

 

 

$

32

 

 

$

332,621

 

Net change in unrealized appreciation (depreciation) on non-controlled/non-affiliated company investments still held at December 31, 2024

$

(1,113

)

 

$

(1

)

 

$

(1,114

)

Summary of quantitative information about the significant unobservable inputs of the Company's Level 3 financial instruments

The following tables present quantitative information about the significant unobservable inputs of the Company’s Level 3 financial instruments as of December 31, 2025 and December 31, 2024. These tables are not intended to be all-inclusive but instead capture the significant unobservable inputs relevant to the Company’s determination of fair value.

 

December 31, 2025

 

 

 

 

 

 

 

 

 

Range

 

 

 

 

 

Fair Value

 

 

Valuation Technique

 

Unobservable Input

 

Low

 

 

High

 

 

Weighted Average (1)

 

First lien debt (2)

 

$

404,134

 

 

Discounted cash flows (income approach)

 

Comparative Yield

 

 

7.46

%

 

 

14.33

%

 

 

9.58

%

 

 

 

66,447

 

 

Recoverability

 

Collateral Value

 

$19.4mm

 

 

$12,657.7mm

 

 

$3,178.4mm

 

 

 

 

470,581

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Warrant

 

 

1

 

 

Option pricing model

 

Volatility

 

 

50.00

%

 

 

80.00

%

 

 

65.00

%

 

 

 

 

 

 

 

Time Horizon (years)

 

1.0 yrs

 

 

5.0 yrs

 

 

3.0 yrs

 

Total

 

$

470,582

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)
Weighted averages are calculated based on fair value of investments.
(2)
Excluded from the presentation is $5,955 in first lien senior secured debt and $586 in second lien senior secured debt for which the Valuation Designee did not develop the unobservable inputs for the determination of fair value (examples include insufficient liquidity and single source quotation).

 

 

 

December 31, 2024

 

 

 

 

 

 

 

 

 

 

Range

 

 

 

 

 

Fair Value

 

 

Valuation Technique

 

Unobservable Input

 

Low

 

 

High

 

 

Weighted Average (1)

 

First lien debt (2)

 

$

247,699

 

 

Discounted cash flows (income approach)

 

Comparative Yield

 

 

8.56

%

 

 

14.23

%

 

 

10.40

%

 

 

 

22,492

 

 

Recoverability

 

Collateral Value

 

$19.6mm

 

 

$367.9mm

 

 

$132.3mm

 

 

 

 

270,191

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Warrant

 

 

32

 

 

Option pricing model

 

Volatility

 

 

78.00

%

 

 

88.00

%

 

 

83.00

%

 

 

 

 

 

 

 

Time Horizon (years)

 

5.0 yrs

 

 

10.0 yrs

 

 

7.5 yrs

 

Total

 

$

270,223

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)
Weighted averages are calculated based on fair value of investments.
(2)
Excluded from the presentation is $62,398 in first lien senior secured debt for which the Valuation Designee did not develop the unobservable inputs for the determination of fair value (examples include insufficient liquidity and single source quotation).