GI
GLADSTONE INVESTMENT CORPORATION\DE (GAIN)·Q4 2025 Earnings Summary
Executive Summary
- Q4 FY2025 total investment income was $27.55M, up 28.9% QoQ, driven by higher dividend/success fee income and interest income; Net investment income (NII) per share rose to $0.20 vs $0.03 in Q3 .
- Revenue vs estimates: $27.55M actual vs $25.89M consensus → beat; EPS vs estimates: $0.20 actual vs $0.234 consensus → miss*. Drivers: stronger fee/dividend income and higher interest income offset by higher interest expense and reduced adviser credits .
- NAV per share increased to $13.55 from $13.30 on realized gains ($0.57/share) and NII ($0.20/share), partly offset by net unrealized depreciation ($0.28/share) and distributions ($0.24/share) .
- Liquidity and capital: credit facility upsized to $270M; $214M availability; asset coverage ratio at 204%, positioning GAIN to pursue new buyouts and fund supplemental distributions .
- Subsequent events: Board declared monthly $0.08 distributions for Apr/May/Jun and a $0.54 supplemental distribution paid June 13, 2025; spillover earnings of $55.3M ($1.50/share) cover current distributions .
What Went Well and What Went Wrong
What Went Well
- Exit of Nocturne generated $19.8M realized gain, $3.5M success fee income, and $85.6M debt repayment at par, supporting higher investment income and realized gains in Q4 .
- Adjusted NII per share improved to $0.26 (from $0.23), reflecting stronger ongoing operations excluding capital gains-based incentive fee accruals .
- Management reiterated robust pipeline and near-term closing expectations, despite tariff uncertainty: “we are very far along and expect to close 2 new acquisitions shortly” .
What Went Wrong
- Capital gains-based incentive fees, while lower QoQ, continue to create volatility in GAAP NII (non-cash accrual methodology), depressing GAAP comparability vs Adjusted NII .
- Tariffs: majority of portfolio could be impacted to varying degrees, particularly consumer-focused names; management is working supply-chain alternatives but flagged margin/demand risks .
- Nonaccruals: four companies remain on nonaccrual (though three profitable and improving); Horizon’s mark reflects prior EBITDA dip and leverage from dividend recap despite profitability .
Financial Results
Quarterly Performance (Q2 → Q3 → Q4 FY2025)
Actuals vs Consensus (Quarterly)
Values with “*” retrieved from S&P Global.
Annual Results (FY2025 vs FY2024)
KPIs and Portfolio Activity (Q4 FY2025)
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- “We are again pleased to report that GAIN did produce very positive results for the fourth quarter and the fiscal year ended March 31, 2025…we reduced [assets] by the successful exit of one of our existing portfolio companies…generated significant realized capital gains of $19.8 million.” — President Dave Dullum .
- “Adjusted net investment income…was $9.4 million or $0.26 per share…We continue to believe that adjusted net investment income is a useful and representative indicator of our ongoing operations.” — CFO Taylor Ritchie .
- “We ended the fiscal year with $55.3 million or $1.50 per share in spillover…sufficient to cover our current monthly distribution of $0.08 per share… and the recently declared $0.54 per share supplemental.” — CFO Taylor Ritchie .
- “We are very far along and expect to close 2 new acquisitions shortly…we are competing effectively for new acquisitions…while we’re being careful in assessing that risk and forecasting the tariff impact.” — President Dave Dullum .
Q&A Highlights
- Tariff exposure: Majority of portfolio may be impacted to varying degrees; limited direct China production exposure with mitigation underway (inventory build, supply-chain adjustments) .
- Consumer exposure: Management does not view products as skewed to lower-income consumers; tariff-driven price increases per item expected to be modest .
- Nonaccruals: Hobbs now profitable; management “hopeful” for accrual by year-end; other nonaccruals improving; Horizon profitable despite mark reflecting prior EBITDA dip and leverage .
- Buyout activity: “Cautiously optimistic” given near-term closings and funnel strength; valuation discipline amid volatility .
- Dividend recap rationale (Educators Resource): Management liquidity and incremental debt income; reinvestment decision based on confidence in team/business .
- Spillover and distributions: $55.3M spillover ($1.50/share) covers monthlies and $0.54 supplemental .
Estimates Context
- Q4 FY2025: Revenue $27.55M vs $25.89M consensus → beat; EPS $0.20 vs $0.234 consensus → miss*. Miss tied to GAAP incentive fee dynamics and higher interest expense (7.875% 2030 notes), while revenue benefited from success fee/dividend income and interest income .
- Q3 FY2025: Revenue $21.37M vs $22.88M consensus → miss; EPS $0.03 vs $0.238 consensus → miss*, primarily due to higher capital gains-based incentive fee accruals .
- Q2 FY2025: Revenue $22.57M vs $22.67M consensus → slight miss; EPS $0.20 vs $0.248 consensus → miss* .
Values with “*” retrieved from S&P Global.
Key Takeaways for Investors
- Supplemental distributions are underpinned by realized gains (Nocturne $19.8M) and spillover ($55.3M, $1.50/share), supporting near-term payout visibility .
- Liquidity strengthened: facility upsized to $270M with $214M availability and asset coverage ratio at 204%, enabling deal execution and portfolio support through macro uncertainty .
- Earnings quality: Adjusted NII per share rose to $0.26 (vs $0.23), highlighting stronger core operations; GAAP NII remains volatile due to capital gains-based incentive fee accrual mechanics .
- Pipeline momentum: management expects near-term closings; disciplined on valuations; watch for incremental investment income and potential future supplemental distributions from exits .
- Tariff risk manageable: broad exposure but mitigation actions underway (supply-chain alternatives, inventory timing); monitor consumer-facing names for demand elasticity .
- Credit improvement: three of four nonaccruals are profitable; Hobbs targeted for accrual re-entry by year-end, which could incrementally support interest income .
- Trading implications: Positive revenue surprise and NAV build are supportive; EPS miss reflects GAAP fee accruals rather than cash operations—focus on Adjusted NII trajectory and exit realization cadence .
Additional Notes
- Other Q4 press releases: None found beyond the 8‑K and embedded Exhibit 99.1 earnings release .
- Prior quarter comparison sources: Q2 FY2025 8‑K and call (Nov 2024) -; Q3 FY2025 8‑K and call (Feb 2025) - -.
- Non-GAAP: Adjusted NII excludes capital gains-based incentive fee accruals; reconciliations provided in 8‑K .