v3.26.1
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES (Tables)
6 Months Ended
Jun. 30, 2026
NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES  
Schedule of interest income received from portfolio companies

Three Months Ended

Six Months Ended

  ​ ​ ​

June 30, 2026

  ​ ​ ​

June 30, 2025

  ​ ​ ​

June 30, 2026

  ​ ​ ​

June 30, 2025

Loan interest

$

8,586,731

  ​ ​

$

8,034,067

$

16,972,832

$

15,549,630

PIK interest

402,437

130,057

629,431

197,731

Fee amortization income(1)

 

434,262

 

342,089

 

841,422

 

651,448

Fee income acceleration(2)

 

118,121

 

33,177

 

326,997

 

43,739

Total Interest Income

$

9,541,551

$

8,539,390

$

18,770,682

$

16,442,548

(1)Includes amortization of fees on unfunded commitments.
(2)Unamortized loan origination fees recognized upon full or partial realization of investment.
Schedule of accumulated undistributed deficit

  ​ ​ ​

June 30, 2026

  ​ ​ ​

December 31, 2025

Accumulated net realized gain from investments, net of cumulative dividends of $527,750 for both periods

$

(2,142,197)

$

1,589,382

Net realized gain on foreign currency translations

123,020

157,562

Net unrealized appreciation on non-controlled non-affiliated investments and cash equivalents, net of deferred tax liability of $708,155 and $338,611, respectively

8,685,184

2,974,092

Net unrealized appreciation on foreign currency translations

8,712

27,239

Accumulated undistributed net investment loss

 

(2,585,204)

 

(1,188,644)

Total distributable earnings

$

4,089,515

$

3,559,631