v3.26.1
INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Mar. 31, 2026
Mar. 31, 2025
Deferred tax asset:    
Net operating loss carryforwards $ 443 $ 253
Interest 2,541 1,811
Total deferred tax asset 2,984 2,064
Deferred tax liabilities:    
Net unrealized appreciation on investments (12,907) (15,054)
Net basis differences in portfolio investments (2,584) (3,790)
Total deferred tax liabilities (15,491) (18,844)
Total net deferred tax (liabilities) assets $ (12,507) $ (16,780)