WhiteHorse Finance reported second quarter 2026 financial results and declared a quarterly distribution of $0.25 per share, payable on October 5, 2026 to stockholders of record as of September 21, 2026. Net investment income was $4.7 million ($0.217 per share), down from $5.6 million in the prior quarter. The company reported net realized and unrealized gains of $5.7 million, driving a return to net asset value growth with NAV increasing to $11.77 per share from $11.47. Total investments at fair value rose 4.8% to $569.2 million. Additionally, the investment adviser voluntarily reduced its incentive fee on net investment income from 20.00% to 17.50% for the quarter ending September 30, 2026. WhiteHorse Finance is a business development company that originates and invests in loans to privately held, lower middle market companies.
