XML 43 R33.htm IDEA: XBRL DOCUMENT
v3.25.1

Change in Year End (Tables) | 6 Months Ended
--- | ---
Dec. 31, 2024
Accounting Policies [Abstract] |
Sechdule of Recent Accounting Pronouncements | The following is selected financial data for the six month transition period ending December 31, 2024 and the comparable prior year period:
|  | Six Months Ended December 31,
|  | 2024 |  | 2023 (Unaudited)
Investment Income: |  |  |  |
Interest income |  |  |  |
Non-controlled, non-affiliated investments |  | $8,680,899 |  | $10,618,887
Non-controlled, affiliated investments |  | 3,660 |  | 540
Total interest income |  | 8,684,559 |  | 10,619,427
Payment in-kind interest income |  |  |  |
Non-controlled, non-affiliated investments |  | 2,329,399 |  | 667,500
Non-controlled, affiliated investments |  | 42,079 |  | 38,080
Total payment-in-kind interest income |  | 2,371,478 |  | 705,580
Dividend income |  |  |  |
Non-controlled, non-affiliated investments |  | — |  | —
Non-controlled, affiliated investments |  | — |  | —
Total dividend income |  | — |  | —
Payment in-kind dividend income |  |  |  |
Non-controlled, non-affiliated investments |  | 432,669 |  | 382,433
Non-controlled, affiliated investments |  | — |  | —
Total payment-in-kind dividend income |  | 432,669 |  | 382,433
Other fee income |  |  |  |
Non-controlled, non-affiliated investments |  | 134,051 |  | 433,454
Non-controlled, affiliated investments |  | — |  | —
Total other fee income |  | 134,051 |  | 433,454
Total investment income |  | 11,622,757 |  | 12,140,894
Expenses: |  |  |  |
Interest expense |  | 3,752,412 |  | 4,475,119
Base management fees |  | 1,671,831 |  | 1,959,179
Income-based incentive fees |  | 501,540 |  | (72,942)
Professional fees |  | 718,289 |  | 626,388
Allocation of administrative costs from Adviser |  | 382,064 |  | 892,420
Amortization of deferred debt issuance costs |  | 306,004 |  | 271,294
Amortization of original issue discount - 2026 Notes |  | 35,555 |  | 35,555
Insurance expense |  | 255,536 |  | 225,968
Directors' fees |  | 175,852 |  | 146,250
Custodian and administrator fees |  | 147,986 |  | 146,861
Other expenses |  | 346,109 |  | 215,827
Total expenses |  | 8,293,178 |  | 8,921,919
Waiver of base management fees |  | (131,735) |  | (194,895)
Waiver of income-based incentive fees |  | — |  | —
Net expenses |  | 8,161,443 |  | 8,727,024
Net investment income before taxes |  | 3,461,314 |  | 3,413,870
Income tax expense, including excise tax expense |  | 315,075 |  | 210,244
Net investment income after taxes |  | $3,146,239 |  | $3,203,626
Net realized and unrealized gain/(loss) on investments: |  |  |  |
Net realized gain (loss) from investments |  |  |  |
Non-controlled, non-affiliated investments |  | $(8,114,711) |  | $(5,871,039)
Non-controlled, affiliated investments |  | — |  | —
Net realized gain (loss) from investments |  | (8,114,711) |  | (5,871,039)
Net change in unrealized appreciation (depreciation) in value of investments |  |  |  |
Non-controlled, non-affiliated investments |  | 11,819,426 |  | (513,221)
Non-controlled, affiliated investments |  | (808,865) |  | (1,371,430)
Net change in unrealized appreciation (depreciation) on investments |  | 11,010,561 |  | (1,884,651)
Total realized gain (loss) and change in unrealized appreciation (depreciation) on investments |  | 2,895,850 |  | (7,755,690)
Net increase (decrease) in net assets resulting from operations |  | $6,042,089 |  | $(4,552,064)
Basic and diluted: |  |  |  |
Earnings per share |  | $0.42 |  | $(0.32)
Weighted average shares of common stock outstanding |  | 14,404,510 |  | 14,393,398
Distributions paid per common share |  | $0.24 |  | $0.30

X
- Definition Recent Accounting Pronouncements [Table Text Block ] + References No definition available. + Details
Name: | icmb_RecentAccountingPronouncementsTableTextBlock
Namespace Prefix: | icmb_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration