Net Increase (Decrease) in Net Assets per Common Share
Basic earnings (loss) per share is calculated by dividing the net increase (decrease) in net assets resulting from operations, less preferred stock dividends plus net gain (loss) on repurchase and accretion to redemption value of redeemable preferred stock, by the weighted average number of common shares outstanding for that period. Diluted earnings (loss) per share gives effect to all dilutive potential common shares outstanding using the if-converted method for the 5.50% Preferred Stock, the 6.50% Preferred Stock (see Note 9) and for the year ended June 30, 2024, the 2025 Notes (see Note 5).
Diluted earnings per share excludes all dilutive potential common shares if their effect is anti-dilutive.
During the year ended June 30, 2025, conversion of our convertible instruments had an anti-dilutive effect and therefore, conversion is not assumed.
The following information sets forth the computation of basic and diluted earnings per common share during the years ended June 30, 2025, 2024, and 2023:
 For the Year Ended June 30,
 202520242023
Net increase (decrease) in net assets resulting from operations - basic$(593,762)$147,416 $(172,473)
Adjustment for dividends on Convertible Preferred Stock— 80,100 — 
Adjustment for interest on Convertible Notes— — — 
Adjustment for Incentive Fee on Convertible Instruments— (16,020)— 
Net increase (decrease) in net assets resulting from operations - diluted$(593,762)$211,496 $(172,473)
Weighted average common shares outstanding - basic440,314,909412,703,365398,514,965
Weighted average common shares from assumed conversion of Convertible Preferred Stock212,573,371
Weighted average common shares from assumed conversion of Convertible Notes
Weighted average shares of common stock outstanding - diluted440,314,909625,276,736398,514,965
Earnings (loss) per share - basic$(1.35)$0.36 $(0.43)
Earnings (loss) per share - diluted $(1.35)$0.34 $(0.43)

Historical Timeline

Fiscal YearFiled
2025Aug 26, 2025Showing above
2024Aug 28, 2024
2023Sep 8, 2023

About Earnings Per Share Disclosures

The earnings per share disclosure breaks down the calculation from net income to both basic and diluted EPS, revealing the full impact of a company's capital structure on per-share economics. The reconciliation between basic and diluted share counts exposes how many stock options, RSUs, convertible securities, and warrants are potentially dilutive to existing shareholders.

Key signals: a widening gap between basic and diluted shares indicates growing dilution from equity compensation or convertible instruments. Anti-dilutive securities excluded from the diluted calculation deserve attention — they represent latent dilution that will materialize if the stock price rises. Watch for the effect of share buybacks on per-share metrics: EPS growth driven primarily by repurchases rather than income growth signals weakening fundamentals. Compare year-over-year changes in the diluted share count against equity compensation expense to assess whether management is effectively managing dilution.