v3.26.3
INCOME TAXES - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Sep. 30, 2026
Mar. 31, 2026
Deferred tax asset:    
Net operating loss carryforwards $ 442 $ 443
Interest 2,542 2,541
Total deferred tax asset 2,984 2,984
Deferred tax liabilities:    
Net unrealized appreciation on investments (12,972) (12,907)
Net basis differences in portfolio investments (1,804) (2,584)
Total deferred tax liabilities (14,776) (15,491)
Total net deferred tax (liabilities) assets $ (11,792) $ (12,507)