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STATEMENTS OF ASSETS AND LIABILITIES (unaudited) (Parenthetical) - USD ($) $ in Thousands | Jun. 30, 2026 | Dec. 31, 2025
--- | --- | ---
Investment at amortized cost | $ 344,841 | [1] | $ 394,178 | [2],[3]
Unamortized discount | $ 4,546 |  | $ 5,064 |
Common stock, par value | $ 0.01 |  | $ 0.01 |
Common stock, shares authorized | 100,000,000 |  | 100,000,000 |
Common stock, shares issued | 13,889,750 |  | 13,998,168 |
Common stock, shares outstanding | 13,889,750 | [4] | 13,998,168 |
Non-affiliated, Non-controlled Investments |  |  |  |
Investment at amortized cost | $ 227,363 |  | $ 254,313 |
Non-affiliated, Non-controlled Short-term Investments |  |  |  |
Investment at amortized cost | 3,966 |  | 32,803 |
Affiliated Investments |  |  |  |
Investment at amortized cost | 12,379 |  | 12,379 |
Controlled Investments |  |  |  |
Investment at amortized cost | $ 101,133 |  | $ 94,683 |
[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] | The per share data was derived by using the weighted average shares outstanding during the period, except where such calculations deviate from those specified under the instructions to Form N-2.

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