v3.26.1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
3 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Cash flows from operating activities    
Net increase (decrease) in net assets resulting from operations $ 2,741,278 $ 1,081,133
Adjustments to reconcile net increase (decrease) in net assets resulting from operations to net cash provided by (used in) operating activities:    
Net amortization/accretion of premium/discount on investments (919,320) (96,672)
Amortization of deferred financing costs and debt issuance costs 318,329 179,161
Amortization of deferred offering costs 38,004 0
Payments for purchase of investments (341,983,738) (26,265,033)
Proceeds from sales, paydowns and resolutions of investments 60,909,963 5,674,870
Interest paid-in-kind (193,823) 0
Net realized (gain) loss from investments (286,881) 2,066
Net change in unrealized (appreciation) depreciation from investments 6,396,379 (171,835)
Net (increase) decrease in operating assets and increase (decrease) in operating liabilities    
Interest receivable (2,051,269) (141,312)
Other assets (5,436,920) 6,088
Payable for unsettled transactions (41,284,908) (8,930,024)
Interest payable 507,255 1,157,027
Income incentive fee payable 933,809 0
Administration fee payable (207,737) 203,321
Origination fee payable 0 (688,338)
Other liabilities 533,877 0
Accrued expenses [1] 151,271 39,364
Net cash provided by (used in) operating activities (319,834,431) (27,950,184)
Cash flows from financing activities    
Proceeds from debt borrowings 367,786,500 0
Principal debt payments (213,800,000) 0
Payment of deferred financing costs and debt issuance costs (1,613,101) (358,323)
Issuance of common shares 213,682,130 15,000,000
Proceeds from sell/buy-back agreements 0 47,623,175
Repayments of sell/buy-back agreements (5,146,231) (24,640,110)
Dividends paid in cash (9,306,991) 0
Net cash provided by (used in) financing activities 351,602,307 37,624,742
Net increase (decrease) 31,767,876 9,674,558
Beginning of period balance [2] 11,027,679 11,191,439
End of period balance [2] 42,795,555 20,865,997
Supplemental cash flow information    
Cash paid during the period for interest 2,775,043 67,948
Reinvestment of dividends during the period 536,728 0
Dividends payable 2,446,140 0
Deferred financing costs paid in current period but incurred in prior period 0 358,323
Deferred offering costs incurred but not yet paid 191,281 0
Unamortized deferred offering costs $ 153,277 $ 0
[1]

 

For the Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Cash flows from operating activities

 

 

 

 

 

 

Net increase (decrease) in net assets resulting from operations

 

$

2,741,278

 

 

$

1,081,133

 

Adjustments to reconcile net increase (decrease) in net assets resulting from operations to net cash provided by (used in) operating activities

 

 

 

 

 

 

Net amortization/accretion of premium/discount on investments

 

 

(919,320

)

 

 

(96,672

)

Amortization of deferred financing costs and debt issuance costs

 

 

318,329

 

 

 

179,161

 

Amortization of deferred offering costs

 

 

38,004

 

 

 

 

Payments for purchase of investments

 

 

(341,983,738

)

 

 

(26,265,033

)

Proceeds from sales, paydowns and resolutions of investments

 

 

60,909,963

 

 

 

5,674,870

 

Interest paid-in-kind

 

 

(193,823

)

 

 

 

Net realized (gain) loss from investments

 

 

(286,881

)

 

 

2,066

 

Net change in unrealized (appreciation) depreciation from investments

 

 

6,396,379

 

 

 

(171,835

)

Net (increase) decrease in operating assets and increase (decrease) in operating liabilities

 

 

 

 

Interest receivable

 

 

(2,051,269

)

 

 

(141,312

)

Other assets

 

 

(5,436,920

)

 

 

6,088

 

Payable for unsettled transactions

 

 

(41,284,908

)

 

 

(8,930,024

)

Interest payable

 

 

507,255

 

 

 

1,157,027

 

Income incentive fee payable

 

 

933,809

 

 

 

 

Administration fee payable

 

 

(207,737

)

 

 

203,321

 

Origination fee payable

 

 

 

 

 

(688,338

)

Other liabilities

 

 

533,877

 

 

 

 

Accrued expenses(1)

 

 

151,271

 

 

 

39,364

 

Net cash provided by (used in) operating activities

 

 

(319,834,431

)

 

 

(27,950,184

)

Cash flows from financing activities

 

 

 

 

 

 

Proceeds from debt borrowings

 

 

367,786,500

 

 

 

 

Principal debt payments

 

 

(213,800,000

)

 

 

 

Payment of deferred financing costs and debt issuance costs

 

 

(1,613,101

)

 

 

(358,323

)

Issuance of common shares

 

 

213,682,130

 

 

 

15,000,000

 

Proceeds from sell/buy-back agreements

 

 

 

 

 

47,623,175

 

Repayments of sell/buy-back agreements

 

 

(5,146,231

)

 

 

(24,640,110

)

Dividends paid in cash

 

 

(9,306,991

)

 

 

 

Net cash provided by (used in) financing activities

 

 

351,602,307

 

 

 

37,624,742

 

Net increase (decrease)

 

 

31,767,876

 

 

 

9,674,558

 

 

 

 

 

 

 

Beginning of period balance(2)

 

$

11,027,679

 

 

$

11,191,439

 

End of period balance(2) (Note 2)

 

$

42,795,555

 

 

$

20,865,997

 

(1) Accrued offering costs not yet paid have been netted out of accrued expenses

 

 

 

 

 

 

(2) Including cash and cash equivalents and foreign cash held at banks

 

 

 

 

 

 

 

 

 

 

 

 

Supplemental cash flow information

 

 

 

 

 

 

Cash paid during the period for interest

 

$

2,775,043

 

 

$

67,948

 

Reinvestment of dividends during the period

 

$

536,728

 

 

$

 

Dividends payable

 

$

2,446,140

 

 

$

 

Deferred financing costs paid in current period but incurred in prior period

 

$

 

 

$

358,323

 

Deferred offering costs incurred but not yet paid

 

$

191,281

 

 

$

 

Unamortized deferred offering costs

 

$

153,277

 

 

$

[2]

 

For the Three Months Ended March 31,

 

 

 

2026

 

 

2025

 

Cash flows from operating activities

 

 

 

 

 

 

Net increase (decrease) in net assets resulting from operations

 

$

2,741,278

 

 

$

1,081,133

 

Adjustments to reconcile net increase (decrease) in net assets resulting from operations to net cash provided by (used in) operating activities

 

 

 

 

 

 

Net amortization/accretion of premium/discount on investments

 

 

(919,320

)

 

 

(96,672

)

Amortization of deferred financing costs and debt issuance costs

 

 

318,329

 

 

 

179,161

 

Amortization of deferred offering costs

 

 

38,004

 

 

 

 

Payments for purchase of investments

 

 

(341,983,738

)

 

 

(26,265,033

)

Proceeds from sales, paydowns and resolutions of investments

 

 

60,909,963

 

 

 

5,674,870

 

Interest paid-in-kind

 

 

(193,823

)

 

 

 

Net realized (gain) loss from investments

 

 

(286,881

)

 

 

2,066

 

Net change in unrealized (appreciation) depreciation from investments

 

 

6,396,379

 

 

 

(171,835

)

Net (increase) decrease in operating assets and increase (decrease) in operating liabilities

 

 

 

 

Interest receivable

 

 

(2,051,269

)

 

 

(141,312

)

Other assets

 

 

(5,436,920

)

 

 

6,088

 

Payable for unsettled transactions

 

 

(41,284,908

)

 

 

(8,930,024

)

Interest payable

 

 

507,255

 

 

 

1,157,027

 

Income incentive fee payable

 

 

933,809

 

 

 

 

Administration fee payable

 

 

(207,737

)

 

 

203,321

 

Origination fee payable

 

 

 

 

 

(688,338

)

Other liabilities

 

 

533,877

 

 

 

 

Accrued expenses(1)

 

 

151,271

 

 

 

39,364

 

Net cash provided by (used in) operating activities

 

 

(319,834,431

)

 

 

(27,950,184

)

Cash flows from financing activities

 

 

 

 

 

 

Proceeds from debt borrowings

 

 

367,786,500

 

 

 

 

Principal debt payments

 

 

(213,800,000

)

 

 

 

Payment of deferred financing costs and debt issuance costs

 

 

(1,613,101

)

 

 

(358,323

)

Issuance of common shares

 

 

213,682,130

 

 

 

15,000,000

 

Proceeds from sell/buy-back agreements

 

 

 

 

 

47,623,175

 

Repayments of sell/buy-back agreements

 

 

(5,146,231

)

 

 

(24,640,110

)

Dividends paid in cash

 

 

(9,306,991

)

 

 

 

Net cash provided by (used in) financing activities

 

 

351,602,307

 

 

 

37,624,742

 

Net increase (decrease)

 

 

31,767,876

 

 

 

9,674,558

 

 

 

 

 

 

 

Beginning of period balance(2)

 

$

11,027,679

 

 

$

11,191,439

 

End of period balance(2) (Note 2)

 

$

42,795,555

 

 

$

20,865,997

 

(1) Accrued offering costs not yet paid have been netted out of accrued expenses

 

 

 

 

 

 

(2) Including cash and cash equivalents and foreign cash held at banks

 

 

 

 

 

 

 

 

 

 

 

 

Supplemental cash flow information

 

 

 

 

 

 

Cash paid during the period for interest

 

$

2,775,043

 

 

$

67,948

 

Reinvestment of dividends during the period

 

$

536,728

 

 

$

 

Dividends payable

 

$

2,446,140

 

 

$

 

Deferred financing costs paid in current period but incurred in prior period

 

$

 

 

$

358,323

 

Deferred offering costs incurred but not yet paid

 

$

191,281

 

 

$

 

Unamortized deferred offering costs

 

$

153,277

 

 

$