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Unconsolidated Significant Subsidiaries
12 Months Ended
Sep. 30, 2023
Investments in and Advances to Affiliates [Abstract]  
Unconsolidated Significant Subsidiaries

13. UNCONSOLIDATED SIGNIFICANT SUBSIDIARIES

We must determine which, if any, of our unconsolidated controlled portfolio companies is a "significant subsidiary" within the meaning of Regulation S-X. We have determined that, as of September 30, 2023, PennantPark Senior Secured Loan Fund I LLC triggered at least one of the significance tests. As a result and in accordance with Rule 3-09 of Regulation S-X, separate audited financial statements of PennantPark Senior Secured Loan Fund I LLC for the years ended September 30, 2023, 2022, and 2021 are being filed herewith as Exhibit 99.3 and Exhibit 99.4.