v3.26.1
Consolidated Statements of Cash Flows (Unaudited) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2026
ISQ Open Infrastructure Company LLC - Series I    
Cash flows from operating activities    
Net increase (decrease) in net assets resulting from operations $ 1,882,702
Adjustments to reconcile net increase in net assets resulting from operations to net cash used in operating activities:    
Net purchase of limited liability company interests in ISQ Open Infrastructure Company LLC – Series II (1,000) (45,699,767)
Net investment income and expenses allocated from ISQ Open Infrastructure Company LLC – Series II 843,406
Net change in unrealized gain (loss) on investment allocated from ISQ Open Infrastructure Company LLC – Series II (2,811,206)
Net (increase) decrease in operating assets:    
Due from Manager - Expense Support (222,283) 201,334
Distribution receivable from ISQ Open Infrastructure Company LLC - Series II (897,936)
Deferred offering costs 115,465
Net increase (decrease) in operating liabilities:    
Accounts payable & accrued expenses 999
Professional fees payable 25,719 (3,395)
Offering costs payable   (159,741)
Organizational costs payable 196,564 (161,306)
Net cash used in operating activities (1,000) (46,689,445)
Cash flows from financing activities    
Capital contributions 2,000 46,806,433
Distributions paid in cash, net of distribution payable and reinvestment of distributions (117,245)
Net cash provided by financing activities 2,000 46,689,188
Net increase (decrease) in cash 1,000 (257)
Cash, beginning of period 7,000
Cash, end of period 1,000 6,743
Supplemental disclosure of non-cash financing activities    
Reinvestment of distributions 616,868
ISQ Open Infrastructure Company LLC - Series II    
Cash flows from operating activities    
Net increase (decrease) in net assets resulting from operations 8,795,653
Adjustments to reconcile net increase in net assets resulting from operations to net cash used in operating activities:    
Net purchase of limited liability company interests in ISQ Open Infrastructure Company LLC – Series II (142,091,323)
Net investment income and expenses allocated from ISQ Open Infrastructure Company LLC – Series II   8,151,373
Payment-in-kind interest capitalized (144,803)
Non-cash accretion of discount (39,711)
Net change in unrealized gain (loss) on investment allocated from ISQ Open Infrastructure Company LLC – Series II (14,591,778)
Net change in unrealized (gain) loss on derivative investments 24,605
Amortization of deferred offering costs 882,452
Amortization/accretion of servicing fees 295,782
Amortization of debt issuance costs 31,077
Amortization of debt financing costs 23,291
Net (increase) decrease in operating assets:    
Due from Manager - Expense Support (1,762,258) 2,692,767
Prepaid expenses and other assets (26,784)
Prepaid income tax (6,769)
Net increase (decrease) in operating liabilities:    
Accounts payable & accrued expenses (176,454)
Professional fees payable 104,486 2,641,696
Deferred tax liability 2,555,414
Performance participation allocation payable 1,712,215
Management fees payable 343,795
Current income tax payable 39,016
Offering costs payable (1,256,660)
Interest payable (1,503,362)
Organizational costs payable 1,657,772 (1,768,969)
Net cash used in operating activities (133,417,477)
Cash flows from financing activities    
Capital contributions 1,000 167,629,973
Distributions paid in cash, net of distribution payable and reinvestment of distributions (877,892)
Borrowings from loans 22,420,955
Repayment of loans (32,930,955)
Servicing fees paid (504,887)
Deferred financing costs paid (850,128)
Net cash provided by financing activities 1,000 154,887,066
Net increase (decrease) in cash 1,000 21,469,589
Cash, beginning of period 2,277,971
Cash, end of period 1,000 23,747,560
Supplemental disclosure of cash flow information    
Cash paid for income taxes 156,772
Cash paid for interest 318,218
Supplemental disclosure of non-cash financing activities    
Reinvestment of distributions $ 2,345,556