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Significant Accounting Policies (Tables)
 12 Months Ended
Jun. 30, 2023
Accounting Policies [Abstract]  
Schedule of Reclassified for Book Purposes Amounts Arising from Permanent Book or Tax Differences Related to the Different Tax Treatment of Paydown Gains and Losses the Company reclassified for book purposes amounts arising from permanent book/tax

differences related to the different tax treatment of paydown gains and losses, Taxable Subsidiary partnership investments, nondeductible taxes paid and income/(loss) from wholly owned subsidiaries as follows:

 

 

As of June 30,

 

2023

 

2022

 

2021

Additional paid-in capital

 

$

(284,155)

 

$

(264,971)

 

$

(263,947)

Distributable earnings

 

 

284,155

 

 

264,971

 

 

263,947
Schedule of Distributable Earnings on Tax Basis

At June 30, 2023, June 30, 2022 and June 30, 2021, the components of distributable earnings/(loss) on a tax basis are as follows:

 

 

As of June 30,

 

 

2023

 

2022

 

2021

Undistributed net investment income

 

$

11,648,379

 

$

9,342,951

 

$

8,587,905

Accumulated capital gains (losses) and other

 

 

(27,970,779)

 

 

(15,703,257)

 

 

(6,846,521)

Capital loss carryover

 

 

(73,713,555)

 

 

(57,692,925)

 

 

(52,026,948)

Unrealized appreciation (depreciation)

 

 

(23,015,323)

 

 

(43,884,017)

 

 

(51,942,136)

Distributions payable

 

 

(2,590,520)

 

 

(2,157,872)

 

 

(2,088,265)

Distributable earnings (loss)

 

$

(115,641,798)

 

$

(110,095,120)

 

$

(104,315,965)