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Fair Value Measurement - Summary of Investment Assets Categorized within Fair Value Hierarchy (Details) - USD ($) $ in Thousands | Jun. 30, 2026 | Dec. 31, 2025
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Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | $ 228,292 |  | $ 278,883 |
Total investments at fair value | 272,252 | [1] | 331,071 | [2],[3]
Receivable |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investments at fair value | 43,960 | [4] | 52,188 |
Debt |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 192,562 |  | 203,511 |
Equity/Other |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 31,764 |  | 42,569 |
Short Term Investments |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 3,966 |  | 32,803 |
Level 1 |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 3,966 |  | 43,797 |
Level 1 | Equity/Other |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 0 |  | 10,994 |
Level 1 | Short Term Investments |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 3,966 |  | 32,803 |
Level 2 |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 53,620 |  | 82,031 |
Level 2 | Debt |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 53,082 |  | 81,893 |
Level 2 | Equity/Other |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 538 |  | 138 |
Level 3 |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 170,706 |  | 153,055 |
Level 3 | Debt |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | 139,480 |  | 121,618 |
Level 3 | Equity/Other |  |  |  |
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items] |  |  |  |
Total investment assets | $ 31,226 |  | $ 31,437 |
[1] | As of period end, the aggregate gross unrealized appreciation for all securities in which there was an excess of value over tax cost was $9,671; the aggregate gross unrealized depreciation for all securities in which there was an excess of tax cost over value was $(82,260); the net unrealized depreciation was $(72,589); the aggregate cost of securities for Federal income tax purposes was $344,841.
[2] | As of period end, the aggregate gross unrealized appreciation for all securities in which there was an excess of value over tax cost was $11,467; the aggregate gross unrealized depreciation for all securities in which there was an excess of tax cost over value was $80,177; the net unrealized depreciation was $(68,710); the aggregate cost of securities for Federal income tax purposes was $399,781.
[3] | reat Elm Capital Corp.’s (the “Company”) investments are generally acquired in private transactions exempt from registration under the Securities Act, as amended (the “Securities Act”) and, therefore, are generally subject to limitations on resale, and may be deemed to be “restricted securities” under the Securities Act.
[4] | ertain investments that are measured at fair value using net asset value (“NAV”) have not been categorized in the fair value hierarchy. The fair value amounts presented in the table are intended to permit reconciliation of the fair value hierarchy to the amount presented in the Statements of Assets and Liabilities.

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