Exhibit 99.2

 

Steele Creek Capital Corporation

Consolidated Statements of Assets and Liabilities

(in thousands, except share and per share data)

(Pro-forma)

 

   June 30,
2026
   December 31,
2025
 
   (unaudited)     
Assets        
Investments:        
         
Non-controlled/non-affiliated company investments, at fair value (amortized cost of $36,919 and $121,179, respectively)  $34,386   $115,326 
Cash   8,643    11,189 
Receivable for investments sold   76,078    74 
Prepaid expenses and other assets   316    446 
Interest receivable   351    457 
Total assets  $119,774   $127,492 
           
Liabilities          
Credit facility   65,296    71,615 
Payable for investments purchased   3,289    1,253 
Management fees payable   -    183 
Interest payable   105    125 
Accounts payable and accrued expenses   486    457 
Distributions payable   354    411 
Total liabilities   69,530    74,044 
           
Commitments and contingencies (Note 8)          
           
Net Assets:          
Common shares, $0.001 par value, 450,000,000 shares authorized, 5,868,341 and 6,176,162 shares issued and outstanding, respectively  $6   $6 
Paid-in-capital in excess of par value   62,664    65,296 
Total distributable (deficit) earnings   (12,426)   (11,854)
Total net assets  $50,244   $53,448 
           
Total liabilities and net assets  $119,774   $127,492 
           
Net asset value per share  $8.56   $8.65 

 

The accompanying notes are an integral part of these consolidated financial statements

 

1

 

 

Steele Creek Capital Corporation

Consolidated Statements of Operations

(unaudited)

(in thousands, except share and per share data)

(Pro-forma)

 

   Three months
ended
June 30,
2026
   Six months
ended
June 30,
2026
   Three months
ended
June 30,
2025
   Six months
ended
June 30,
2025
 
Investment income:                
Non-controlled/non-affiliated company investments:                
Interest income  $1,882   $3,898   $2,254   $4,817 
Payment in-kind interest income   80    197    61    133 
Other income   25    37    -    - 
Total investment income   1,987    4,132    2,315    4,950 
                     
Expenses:                    
Management fees   302    614    353    715 
Interest and debt financing expenses   893    1,825    1,069    2,169 
Professional fees   117    246    107    228 
Incentive fees   -    -    -    4 
Administration expenses   84    172    80    133 
Directors’ fees   20    40    20    40 
Custody fees   14    28    21    34 
Other general and administrative expenses   55    114    143    340 
Total expenses   1,485    3,039    1,793    3,663 
Less: management fees waived   (302)   (614)   (353)   (420)
Net expenses   1,183    2,425    1,440    3,243 
Net investment income   804    1,707    875    1,707 
                     
Realized and unrealized (loss) gain on investments:                    
Net realized gain (loss) on non-controlled/non-affiliated company investments   (3,469)   (4,086)   (2,701)   (2,546)
Net change in unrealized appreciation (depreciation) on non-controlled/non-affiliated company investments   4,486    3,319    3,306    1,241 
                     
Total net realized and unrealized gain (loss) on investments   1,017    (767)   605    (1,305)
                     
Net increase (decrease) in net assets resulting from operations  $1,821   $940   $1,480   $402 
                     
Per share data:                    
Net investment income per share - basic and diluted  $0.14   $0.29   $0.15   $0.29 
Net (decrease) increase in net assets resulting from operations per share - basic and diluted  $0.31   $0.16   $0.25   $0.07 
Weighted average shares outstanding - basic and diluted   5,837    5,914    6,002    5,943 

 

The accompanying notes are an integral part of these consolidated financial statements

 

2

 

 

Steele Creek Capital Corporation

Consolidated Statements of Changes in Net Assets

(unaudited)

(in thousands, except share and per share data)

(Pro-forma)

 

   Three months
ended
June 30,
2026
   Six months
ended
June 30,
2026
   Three months
ended
June 30,
2025
   Six months
ended
June 30,
2025
 
Operations                
Net investment income  $804   $1,707   $875   $1,707 
Net realized (loss) gain on investments   (3,469)   (4,086)   (2,701)   (2,546)
Net change in unrealized (depreciation) appreciation on investments   4,486    3,319    3,306    1,241 
Net (decrease) increase in net assets resulting from operations   1,821    940    1,480    402 
                     
Distributions to Stockholders                    
Distributions of realized income   (750)   (1,512)   (803)   (1,913)
                     
Capital Share Transactions                    
Issuance of common shares   -    120    1,077    2,015 
Common shares issued from reinvestment of distributions   396    785    526    1,066 
Repurchase of common shares   (1,710)   (3,537)   (595)   (827)
Total Capital Share Transactions   (1,314)   (2,632)   1,008    2,254 
                     
Net Assets                    
Net (decrease) increase in net assets during the period   (243)   (3,204)   1,685    743 
Net assets at beginning of period   50,487    53,448    53,742    54,684 
Net assets at end of period   50,244    50,244    55,427    55,427 
                     
Capital Share Activity                    
Issuance of common shares   -    14    121    221 
Common shares issued from reinvestment of distributions   46    93    58    116 
Repurchase of common shares   (204)   (415)   (66)   (91)
Shares issued and outstanding at beginning of period   6,026    6,176    5,949    5,816 
Shares issued and outstanding at end of period   5,868    5,868    6,062    6,062 

 

The accompanying notes are an integral part of these consolidated financial statements

 

3

 

 

Steele Creek Capital Corporation

Consolidated Statements of Cash Flows

(unaudited)

(in thousands, except share and per share data)

(Pro-forma)

 

   Six months
ended
June 30,
2026
   Six months
ended
June 30,
2025
 
Cash flows from operating activities:        
Net increase (decrease) in net assets resulting from operations  $940   $402 
           
Adjustments to reconcile net increase (decrease) in net assets resulting from operations to net cash provided by (used in) operating activities          
Purchase of investments   (23,509)   (61,551)
Proceeds from sales of investments and paydowns   105,846    66,283 
Payment in-kind interest income   (197)   (133)
Amortization of premium/accretion of discount, net   (120)   (113)
Net realized (gain) loss on investments   4,086    2,546 
Net change in unrealized depreciation (appreciation) on investments   (3,319)   (1,241)
Changes in operating assets and liabilities:          
Receivable for investments sold   (77,850)   5,910 
Prepaid expenses and other assets   130    (58)
Interest receivable   106    149 
Payable for investments purchased   2,036    (3,980)
Management fees payable   (183)   (310)
Interest payable   (20)   (16)
Accounts payable and accrued expenses   29    127 
Net cash provided by (used in) operating activities   7,975    8,015 
           
Cash flows from financing activities:          
Proceeds from issuance of common shares   120    2,015 
Repurchase of common shares   (3,538)   (827)
Proceeds from issuance of debt   850    10,167 
Repayments on debt   (7,170)   (13,600)
Stockholder distributions paid   (783)   (1,143)
Net cash (used in) provided by financing activities   (10,521)   (3,388)
           
Net (decrease) increase in Cash   (2,546)   4,627 
Cash, beginning of period   11,189    2,612 
Cash, end of period  $8,643   $7,239 
           
Supplemental disclosure of Cash Flow Information:          
Operating Activities:          
Interest paid  $1,844   $2,186 
Supplemental non-cash information:          
Reinvestment of shareholder distribution  $785   $1,066 

 

The accompanying notes are an integral part of these consolidated financial statements

 

4

 

 

Steele Creek Capital Corporation

Consolidated Schedule of Investments

June 30, 2026

(unaudited)

(in thousands, except for share and per share data)

(Pro-forma)

 

Description (1)  Investment
Type
  Maturity  Interest
Rate (2)
   Basis Point
Spread Above
 Index (2)
  Interest Rate
Floor/Base
Rate (2)
   Principal/
Shares
   Amortized
Cost
   Fair
Value
   % of Net
Assets (3)
 
                                  
Non-controlled/Non-Affiliated Investments -216.2% of Shareholder’s Equity (3)                                 
Investments made in the United States                                 
Aerospace & Defense                                 
MAG DS Corp.  First Lien - Term Loan  4/1/2027   9.33%  S + 5.60%   3.73%   846    836    845    1.7%
TransDigm Inc. (4)  First Lien - Term Loan  1/19/2032   6.14%  S + 2.50%   3.64%   983    981    984    2.0%
TransDigm Inc. (4)  First Lien - Term Loan  2/13/2033   6.14%  S + 2.50%   3.64%   100    100    100    0.2%
Total Aerospace & Defense                           1,917    1,929    3.9%
                                        
Automotive                                       
Adient US LLC  First Lien - Term Loan  1/31/2031   5.64%  S + 2.00%   3.64%   93    93    93    0.2%
American Axle & Manufacturing, Inc.  First Lien - Term Loan  2/3/2033   6.92%  S + 3.25%   3.67%   247    246    247    0.5%
First Brands Group, LLC  First Lien - Term Loan  3/30/2027   10.73%  S + 0.11% + 7.00%PIK   3.62%   384    384    1    0.0%
First Brands Group, LLC  First Lien - Term Loan  6/29/2026   23.61%  S + 10.00% + 8.45%PIK   3.61%   1,114    1,114    183    0.4%
First Brands Group, LLC  First Lien - Term Loan  6/29/2026   10.65%  0 + 7.00% PIK   3.65%   440    440    1    0.0%
Stonepeak Motion Finco LLC (4)  First Lien - Term Loan  6/24/2033   6.15%  S + 2.50%   3.65%   155    154    155    0.3%
Total Automotive                           2,431    680    1.4%
                                        
Banking, Finance, Insurance & Real Estate                                       
Broadstreet Partners, Inc.  First Lien - Term Loan  6/13/2031   6.14%  S + 2.50%   3.64%   721    721    697    1.4%
BRTPT 2023-1A (4)  Collateralized Loan Obligation  7/26/2038   10.77%  S + 7.10%   3.67%   500    500    502    1.0%
Edelman Financial Center, LLC, The (fka Flight Debt Merger Sub Inc.) (4)  First Lien - Term Loan  12/1/2031   7.64%  S + 4.00%   3.64%   522    517    524    1.0%
FinCo I LLC  First Lien - Term Loan  6/27/2029   5.39%  S + 1.75%   3.64%   731    730    730    1.5%
GIH Borrower, LLC (4)  First Lien - Term Loan  11/26/2031   6.23%  S + 2.50%   3.73%   534    532    534    1.1%
Hudson River Trading LLC  First Lien - Term Loan  3/18/2030   6.14%  S + 2.50%   3.64%   1,011    1,005    1,006    2.0%
Jane Street Group, LLC  First Lien - Term Loan  12/15/2031   5.67%  S + 2.00%   3.67%   732    731    727    1.4%
OFSI Fund LTD (4)  Collateralized Loan Obligation  3/31/2038   10.18%  S + 6.50%   3.68%   500    500    500    1.0%
Orion Midco Ltd.  First Lien - Term Loan  10/8/2032   7.17%  S + 3.50%   3.67%   549    547    550    1.1%
Total Banking, Finance, Insurance & Real Estate                           5,783    5,770    11.5%
                                        
Beverage, Food & Tobacco                                       
Treehouse Foods, Inc.  First Lien - Term Loan  2/11/2033   7.89%  S + 4.25%   3.64%   517    510    519    1.0%
Total Beverage, Food & Tobacco                           510    519    1.0%
                                        
Capital Equipment                                       
Chart Industries, Inc. (4)  First Lien - Term Loan  3/15/2030   6.18%  S + 2.50%   3.68%   787    785    789    1.6%
Columbus McKinnon Corporation  First Lien - Term Loan  2/3/2033   7.23%  S + 3.50%   3.73%   115    114    115    0.2%
Mirion Technologies (US Holdings), Inc.  First Lien - Term Loan  6/4/2032   5.73%  S + 2.00%   3.73%   222    222    223    0.4%
Project Aurora Holdco 1 Limited  First Lien - Term Loan  12/6/2032   6.48%  S + 2.75%   3.73%   130    130    131    0.3%
Watlow Electric Manufacturing Company  First Lien - Term Loan  6/17/2033   6.42%  S + 2.75%   3.67%   458    457    458    0.9%
Watlow Electric Manufacturing Company  First Lien - Delayed Draw Term Loan  6/17/2033   0.00%  0   0.00%   48    -    -    0.0%
Total Capital Equipment                           1,708    1,716    3.4%

 

5

 

 

Description (1)  Investment
Type
  Maturity  Interest
Rate (2)
   Basis Point
Spread Above
 Index (2)
  Interest Rate
Floor/Base
Rate (2)
   Principal/
Shares
   Amortized
Cost
   Fair
Value
   % of Net
Assets (3)
 
                                  
Construction & Building                                 
APi Group DE, Inc.  First Lien - Term Loan  5/16/2033   5.39%  S + 1.75%   3.64%   746    746    746    1.5%
Construction Partners, Inc.  First Lien - Term Loan  11/3/2031   5.64%  S + 2.00%   3.64%   207    206    207    0.4%
Core & Main LP  First Lien - Term Loan  2/9/2031   5.66%  S + 2.00%   3.66%   2    2    2    0.0%
Crown Subsea Communications Holding, Inc.  First Lien - Term Loan  1/30/2031   6.64%  S + 3.00%   3.64%   622    618    625    1.2%
Groundworks, LLC  First Lien - Term Loan  3/14/2031   6.65%  S + 3.00%   3.65%   206    206    206    0.4%
Quikrete Holdings, Inc.  First Lien - Term Loan  4/14/2031   5.89%  S + 2.25%   3.64%   735    734    735    1.5%
Smyrna Ready Mix Concrete, LLC  First Lien - Term Loan  4/2/2029   6.64%  S + 3.00%   3.64%   625    617    628    1.2%
White Cap Supply Holdings, LLC  First Lien - Term Loan  10/19/2029   6.89%  S + 3.25%   3.64%   209    209    209    0.4%
Total Construction & Building                           3,338    3,358    6.6%
                                        
Consumer Goods: Non-Durable                                       
ABG Intermediate Holdings 2 LLC  First Lien - Term Loan  2/13/2032   5.89%  S + 2.25%   3.64%   741    739    741    1.5%
Total Consumer Goods: Non-Durable                           739    741    1.5%
                                        
Containers, Packaging & Glass                                       
Plastipak Holdings, Inc.  First Lien - Term Loan  9/24/2032   6.14%  S + 2.50%   3.64%   821    817    821    1.6%
Pro Mach Group, Inc.  First Lien - Term Loan  10/15/2032   6.14%  S + 2.50%   3.64%   102    102    103    0.2%
Ring Container Technologies Group, LLC  First Lien - Term Loan  9/15/2032   6.14%  S + 2.50%   3.64%   434    433    435    0.9%
Sabert Corporation  First Lien - Term Loan  12/10/2028   6.89%  S + 3.25%   3.64%   741    741    745    1.5%
Total Containers, Packaging & Glass                           2,093    2,104    4.2%
                                        
Energy: Electricity                                       
Compass Power Generation, L.L.C.  First Lien - Term Loan  4/14/2029   6.15%  S + 2.50%   3.65%   345    344    346    0.7%
Hamilton Projects Acquiror, LLC  First Lien - Term Loan  5/30/2031   6.14%  S + 2.50%   3.64%   235    235    236    0.5%
Total Energy: Electricity                           579    582    1.2%
                                        
Energy: Oil & Gas                                       
M6 ETX Holdings II Midco LLC  First Lien - Term Loan  4/1/2032   6.14%  S + 2.50%   3.64%   298    298    299    0.6%
Total Energy: Oil & Gas                           298    299    0.6%
                                        
Healthcare & Pharmaceuticals                                       
Amneal Pharmaceuticals LLC  First Lien - Term Loan  8/1/2032   6.64%  S + 3.00%   3.64%   821    819    825    1.6%
Iqvia Inc.  First Lien - Term Loan  1/2/2031   5.48%  S + 1.75%   3.73%   244    244    245    0.5%
Phoenix Guarantor Inc.  First Lien - Term Loan  2/21/2031   5.64%  S + 2.00%   3.64%   890    884    889    1.8%
QuidelOrtho Corporation  First Lien - Term Loan  8/20/2032   7.64%  S + 4.00%   3.64%   514    507    507    1.0%
U.S. Anesthesia Partners, Inc.  First Lien - Term Loan  10/2/2028   7.73%  S + 4.11%   3.62%   1,061    1,060    1,063    2.1%
Western Dental Holdings, LLC (4)  Equity  -   0.00%  0   0.00%   2    100    100    0.2%
Total Healthcare & Pharmaceuticals                           3,614    3,629    7.2%
                                        
High Tech Industries                                       
Rocket Software, Inc.  First Lien - Term Loan  11/28/2028   7.39%  S + 3.75%   3.64%   731    725    696    1.4%
Total High Tech Industries                           725    696    1.4%
                                        
Hotel, Gaming & Leisure                                       
Bulldog Purchaser Inc.  First Lien - Term Loan  2/4/2033   6.91%  S + 3.25%   3.66%   103    102    103    0.2%
Total Hotel, Gaming & Leisure                           102    103    0.2%

 

6

 

 

Description (1)  Investment
Type
  Maturity  Interest
Rate (2)
   Basis Point
Spread Above
Index (2)
  Interest Rate
Floor/Base
Rate (2)
   Principal/
Shares
   Amortized
Cost
   Fair
Value
   % of Net
Assets (3)
 
                                  
Media: Advertising, Printing & Publishing                                 
McGraw-Hill Education, Inc.  First Lien - Term Loan  8/6/2031   6.39%  S + 2.75%   3.64%   558    558    562    1.1%
Total Media: Advertising, Printing & Publishing                           558    562    1.1%
                                        
Media: Broadcasting & Subscription                                       
Discovery Global Holdings, Inc.  First Lien - Term Loan  6/3/2033   6.14%  S + 2.50%   3.64%   203    202    203    0.4%
Versant Media Group, Inc.  First Lien - Term Loan  1/30/2031   7.23%  S + 3.50%   3.73%   400    400    402    0.8%
Total Media: Broadcasting & Subscription                           602    605    1.2%
                                        
Media: Diversified & Production                                       
Oak-Eagle Acquireco, Inc.  First Lien - Term Loan  3/24/2033   7.15%  S + 3.50%   3.65%   653    643    655    1.3%
Total Media: Diversified & Production                           643    655    1.3%
                                        
Retail                                       
Evergreen Acqco 1 LP  First Lien - Term Loan  9/17/2032   6.17%  S + 2.50%   3.67%   456    455    457    0.9%
Flynn Restaurant Group LP  First Lien - Term Loan  1/28/2032   7.39%  S + 3.75%   3.64%   741    738    735    1.5%
Great Outdoors Group, LLC  First Lien - Term Loan  1/23/2032   6.89%  S + 3.25%   3.64%   858    857    862    1.7%
IRB Holding Corp.  First Lien - Term Loan  12/15/2030   6.14%  S + 2.50%   3.64%   399    399    399    0.8%
Total Retail                           2,449    2,453    4.9%
                                        
Services: Business                                       
Acuren Delaware Holdco, Inc.(Acuren Holdings, Inc.)  First Lien - Term Loan  7/30/2031   6.14%  S + 2.50%   3.64%   149    149    149    0.3%
Aragorn Parent Corporation  First Lien - Term Loan  12/16/2030   7.14%  S + 3.50%   3.64%   539    535    542    1.1%
Aramark Intermediate HoldCo Corporation  First Lien - Term Loan  6/22/2030   5.39%  S + 1.75%   3.64%   416    416    417    0.8%
Asplundh Tree Expert, LLC  First Lien - Term Loan  5/30/2033   5.39%  S + 1.75%   3.64%   103    103    103    0.2%
Iron Mountain Information Management, LLC  First Lien - Term Loan  1/31/2031   5.64%  S + 2.00%   3.64%   765    762    764    1.5%
Sitel Group  First Lien - Term Loan  8/28/2028   7.74%  S + 4.01%   3.73%   939    938    465    0.9%
Total Services: Business                           2,903    2,440    4.8%
                                        
Services: Consumer                                       
Wash Bidco Inc.  First Lien - Term Loan  9/10/2032   6.64%  S + 3.00%   3.64%   249    249    250    0.5%
Total Services: Consumer                           249    250    0.5%
                                        
Telecommunications                                       
Belden Inc.  First Lien - Term Loan  6/10/2033   5.90%  S + 2.25%   3.65%   155    155    155    0.3%
PVKG Intermediate Holdings Inc.  Equity  -   0.00%  0   0.00%   13    290    5    0.0%
Syniverse Holdings, LLC  First Lien - Term Loan  5/13/2027   10.73%  S + 7.00%   3.73%   963    955    839    1.7%
Zayo Group Holdings, Inc.  First Lien - Term Loan  3/11/2030   7.25%  S + 3.11% + 0.50%PIK   3.64%   508    508    509    1.0%
Total Telecommunications                           1,908    1,508    3.0%
                                        
Transportation: Consumer                                       
Brown Group Holding, LLC  First Lien - Term Loan  7/1/2031   6.14%  S + 2.50%   3.64%   102    102    102    0.2%
Total Transportation: Consumer                           102    102    0.2%
                                        
Utilities: Electric                                       
Calpine Construction Finance Company, L.P.  First Lien - Term Loan  7/31/2030   5.39%  S + 1.75%   3.64%   225    224    225    0.4%
Tiger Acquisition, LLC  First Lien - Term Loan  8/23/2032   6.15%  S + 2.50%   3.65%   740    739    743    1.5%
Total Utilities: Electric                           963    968    1.9%
                                        
Total Investments made in the United States                           34,214    31,669    62.9%

 

7

 

 

Description (1)  Investment
Type
  Maturity  Interest
Rate (2)
   Basis Point
Spread Above
Index (2)
  Interest Rate
Floor/Base
Rate (2)
   Principal/
Shares
   Amortized
Cost
   Fair
Value
   % of Net
Assets (3)
 
                                  
Investments made in France                                 
Healthcare & Pharmaceuticals                                 
Curium BidCo S.a r.l. (4)  First Lien - Term Loan  8/4/2031   6.73%  S + 3.00%   3.73%   410    409    410    0.8%
Opal Holdco 4 SAS (4)  First Lien - Term Loan  4/28/2032   6.23%  S + 2.50%   3.73%   496    497    497    1.0%
Total Healthcare & Pharmaceuticals                           906    907    1.8%
                                        
Total Investments made in France                           906    907    1.8%
                                        
Investments made in Germany                                       
Construction & Building                                       
TK Elevator Midco GmbH (4)  First Lien - Term Loan  4/30/2030   6.48%  S + 2.75%   3.73%   103    103    103    0.2%
Total Construction & Building                           103    103    0.2%
                                        
Total Investments made in Germany                           103    103    0.2%
                                        
Investments made in Ireland                                       
Aerospace & Defense                                       
Setanta Aircraft Leasing Designated Activity Company (4)  First Lien - Term Loan  11/5/2028   5.48%  S + 1.75%   3.73%   126    126    126    0.3%
Total Aerospace & Defense                           126    126    0.3%
                                        
Healthcare & Pharmaceuticals                                       
Grifols International Services Designated Activity Company (4)  First Lien - Term Loan  4/14/2033   6.19%  S + 2.50%   3.69%   618    617    621    1.2%
Total Healthcare & Pharmaceuticals                           617    621    1.2%
                                        
Total Investments made in Ireland                           743    747    1.5%
                                        
Investments made in the Netherlands                                       
Chemicals, Plastics, & Rubber                                       
Nouryon Finance B.V. (4)  First Lien - Term Loan  4/3/2028   6.94%  S + 3.25%   3.69%   827    823    829    1.6%
Total Chemicals, Plastics, & Rubber                           823    829    1.6%
                                        
Total Investments made in the Netherlands                           823    829    1.6%
                                        
Investments made in the United Kingdom                                       
Aerospace & Defense                                       
Bleriot US Bidco Inc. (4)  First Lien - Term Loan  10/31/2030   5.98%  S + 2.25%   3.73%   131    130    131    0.3%
Total Aerospace & Defense                           130    131    0.3%
                                        
Total Investments made in the United Kingdom                           130    131    0.3%
                                        
Total Non-controlled/Non-Affiliated Investments                           36,919    34,386    68.3%

 

(1)All investments are non-controlled/non-affiliated investments as defined by the Investment Company Act of 1940 (the “1940 Act”). The provisions of the 1940 Act classify investments based on the level of control that the Company maintains in a particular portfolio company. As defined in the 1940 Act, a company is generally presumed to be “non-controlled” when the Company owns 25% or less of the portfolio company’s voting securities and “controlled” when the Company owns more than 25% of the portfolio company’s voting securities. The provisions of the 1940 Act also classify investments further based on the level of ownership that the Company maintains in a particular portfolio company. As defined in the 1940 Act, a company is generally deemed as “non-affiliated” when the Company owns less than 5% of a portfolio company’s voting securities and “affiliated” when the Company owns 5% or more of a portfolio company’s voting securities.

 

(2)The majority of the investments bear interest at a rate that may be determined by reference to Secured Overnight Financing Rate (“SOFR” or “S”), a small percentage of loans are still transitioning from London Interbank Offered Rate (“LIBOR”). Both indicies reset monthly or quarterly. For each such investment, the Fund has provided the spread over SOFR and the current contractual interest rate in effect at June 30, 2026. As of June 30, 2026, rates for 1M S, 3M S, 6M S, and 12M S are 3.65%, 3.73%, 3.85%, and 4.0% respectively.

 

(3)Percentages are based on net assets of $50,244 as of June 30, 2026.

 

(4)Investment is a non-qualifying asset for RIC reporting purposes, non-qualifying assets represent 5.8% of total assets.

 

(5)Position or portion thereof is an unfunded loan commitment, and no interest is being earned on the unfunded portion.

 

8