XML 64 R50.htm IDEA: XBRL DOCUMENT
v3.23.3

Investments - Schedule of Reconciliation of Investments Measured at Fair value on a recurring basis using Level 3 inputs (Details) - USD ($) | 12 Months Ended
--- | ---
Jun. 30, 2023 | Jun. 30, 2022 | Jun. 30, 2021
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |  |
Investment Owned, at Fair Value, Beginning Balance | $ 233,683,986 |  |
Purchases (including PIK interest) | 53,237,881 | $ 145,380,662 | $ 92,065,783
Investment sales and repayments | 61,928,745 | 153,877,788 | 108,183,417
Amortization | 1,311,770 | 2,662,806 | 2,767,087
Net realized gains (losses) | (26,890,095) | (14,395,431) | (5,776,334)
Net change in unrealized appreciation (depreciation) | 20,696,532 | 8,058,117 | (5,639,207)
Investment Owned, at Fair Value, Ending Balance | $ 220,111,329 | $ 233,683,986 |
Fair Value, Asset, Recurring Basis, Still Held, Unrealized Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] | Net Changes In Unrealized Appreciation Depreciation On Investments | Net Changes In Unrealized Appreciation Depreciation On Investments |
Senior Secured First Lien Debt Investments |  |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |  |
Investment Owned, at Fair Value, Beginning Balance | $ 214,858,036 |  |
Investment Owned, at Fair Value, Ending Balance | 196,370,955 | $ 214,858,036 |
Equity, Warrants and Other Investments |  |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |  |
Investment Owned, at Fair Value, Beginning Balance | 18,825,950 |  |
Investment Owned, at Fair Value, Ending Balance | 23,740,374 | 18,825,950 |
Fair Value, Inputs, Level 3 |  |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |  |
Investment Owned, at Fair Value, Beginning Balance | 233,683,986 | 245,855,620 |
Purchases (including PIK interest) | 53,237,881 | 145,380,662 |
Investment sales and repayments | (61,928,745) | (153,877,788) |
Amortization | 1,311,770 | 2,662,806 |
Net realized gains (losses) | (26,890,095) | (14,395,431) |
Transfers in | 1,708,942 | 1,184,506 |
Transfers out | (1,708,942) | (1,184,506) |
Net change in unrealized appreciation (depreciation) | 20,696,532 | 8,058,117 |
Investment Owned, at Fair Value, Ending Balance | 220,111,329 | 233,683,986 | 245,855,620
Change in unrealized appreciation (depreciation) relating to assets | (6,129,454) | (4,242,746) |
Fair Value, Inputs, Level 3 | Senior Secured First Lien Debt Investments |  |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |  |
Investment Owned, at Fair Value, Beginning Balance | 214,858,036 | 230,351,618 |
Purchases (including PIK interest) | 51,824,515 | 136,101,744 |
Investment sales and repayments | (61,928,745) | (145,707,097) |
Amortization | 1,311,770 | 2,598,931 |
Net realized gains (losses) | (9,515,487) | (11,580,771) |
Transfers out | (1,708,942) | (1,184,506) |
Net change in unrealized appreciation (depreciation) | 1,529,808 | 4,278,117 |
Investment Owned, at Fair Value, Ending Balance | 196,370,955 | 214,858,036 | 230,351,618
Change in unrealized appreciation (depreciation) relating to assets | (7,507,021) | (6,326,622) |
Fair Value, Inputs, Level 3 | Senior Secured Second Lien Debt Investments |  |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |  |
Investment Owned, at Fair Value, Beginning Balance |  | 6,240,000 |
Investment sales and repayments |  | (8,000,000) |
Amortization |  | 63,875 |
Net realized gains (losses) | (17,374,608) |  |
Net change in unrealized appreciation (depreciation) | 17,374,608 | 1,696,125 |
Investment Owned, at Fair Value, Ending Balance |  |  | 6,240,000
Fair Value, Inputs, Level 3 | Equity, Warrants and Other Investments |  |  |
Schedule Of Investment Income Reported Amounts By Category [Line Items] |  |  |
Investment Owned, at Fair Value, Beginning Balance | 18,825,950 | 9,264,002 |
Purchases (including PIK interest) | 1,413,366 | 9,278,918 |
Investment sales and repayments |  | (170,691) |
Net realized gains (losses) |  | (2,814,660) |
Transfers in | 1,708,942 | 1,184,506 |
Net change in unrealized appreciation (depreciation) | 1,792,116 | 2,083,875 |
Investment Owned, at Fair Value, Ending Balance | 23,740,374 | 18,825,950 | $ 9,264,002
Change in unrealized appreciation (depreciation) relating to assets | $ 1,377,567 | $ 2,083,876 |

X
- Definition Investment purchases, at cost including PIK interest. + References No definition available. + Details
Name: | icmb_InvestmentPurchasesAtCostIncludingPIKInterest
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Net change in unrealized appreciation (depreciation) on investments. + References No definition available. + Details
Name: | icmb_NetChangeInUnrealizedAppreciationDepreciationOnInvestments
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Proceeds from sales and repayments of investments. + References No definition available. + Details
Name: | icmb_ProceedsFromSalesAndRepaymentsOfInvestments
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Transfers in + References No definition available. + Details
Name: | icmb_TransfersIn
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Transfers out + References No definition available. + Details
Name: | icmb_TransfersOut
Namespace Prefix: | icmb_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Indicates line item in statement in which net income is reported that includes unrealized gain (loss) from asset measured at fair value using unobservable input (level 3) and still held. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetRecurringBasisStillHeldUnrealizedGainLossStatementOfIncomeExtensibleList
Namespace Prefix: | us-gaap_
Data Type: | enum2:enumerationSetItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of unrealized gain (loss) recognized in income from asset measured at fair value on recurring basis using unobservable input (level 3) and still held. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_FairValueAssetsMeasuredOnRecurringBasisChangeInUnrealizedGainLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of accretion (amortization) of purchase discount (premium) on nonoperating securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_InvestmentIncomeNetAmortizationOfDiscountAndPremium
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Sum of the carrying amounts as of the balance sheet date of all investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(h)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 + Details
Name: | us-gaap_Investments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of realized gain (loss) on investment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(3)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 + Details
Name: | us-gaap_RealizedInvestmentGainsLosses
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(2)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 + Details
Name: | us-gaap_ScheduleOfInvestmentIncomeReportedAmountsByCategoryLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_InvestmentTypeAxis=icmb_SeniorSecuredFirstLienDebtInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=us-gaap_EquitySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=icmb_SeniorSecuredSecondLienDebtInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |