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Significant Accounting Policies (Tables)

6 Months Ended

Dec. 31, 2024

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

During the periods ended December 31, 2024, June 30, 2024, June 30, 2023 and June 30, 2022, the Company reclassified for book purposes amounts arising from permanent book/tax differences related to prior year under distribution of ordinary income and nondeductible taxes paid as follows:


		As of December 31,		As of June 30,
		2024		2024		2023		2022
Additional paid-in capital		$395,188		$(264,652)		$(284,155)		$(264,971)
Distributable earnings		(395,188)		264,652		284,155		264,971

Schedule of Distributable Earnings on Tax Basis

At December 31, 2024, June 30, 2024, June 30, 2023 and June 30, 2022, the components of distributable earnings/(loss) on a tax basis are as follows:


		As of December 31,		As of June 30,
		2024		2024		2023		2022
Undistributed net investment income		$7,434,221		$7,476,383		$11,648,379		$9,342,951
Accumulated capital gains (losses) and other		(996,499)		(14,786,107)		(27,970,779)		(15,703,257)
Capital loss carryover		(123,567,107)		(101,070,039)		(73,713,555)		(57,692,925)
Unrealized appreciation (depreciation)		(8,788,371)		(19,727,695)		(23,015,323)		(43,884,017)
Distributions payable		—		—		(2,590,520)		(2,157,872)
Distributable earnings (loss)		$(125,917,756)		$(128,107,458)		$(115,641,798)		$(110,095,120)