Press Release: Oaktree Specialty Lending Corporation Announces First Fiscal Quarter 2026 Financial Results

Dow Jones
Feb 04
LOS ANGELES--(BUSINESS WIRE)--February 04, 2026-- 

Oaktree Specialty Lending Corporation (NASDAQ: OCSL) ("Oaktree Specialty Lending" or the "Company"), a specialty finance company, today announced its financial results for the first quarter ended December 31, 2025.

Financial Highlights for the Quarter Ended December 31, 2025

   --  Total investment income was $75.1 million ($0.85 per share) for the 
      first fiscal quarter of 2026 as compared to $77.3 million ($0.88 per 
      share) for the fourth fiscal quarter of 2025. Adjusted total investment 
      income was $74.5 million ($0.85 per share) for the first fiscal quarter 
      of 2026 as compared with $76.9 million ($0.87 per share) for the fourth 
      fiscal quarter of 2025. The decrease was driven by lower interest income 
      primarily attributable to lower reference rates and lower original issue 
      discount ("OID") acceleration, partially offset by higher fee income 
      primarily attributable to higher prepayment and exit fees. 
   --  GAAP net investment income was $36.7 million ($0.42 per share) for the 
      first fiscal quarter of 2026 as compared with $35.8 million ($0.41 per 
      share) for the fourth fiscal quarter of 2025. The increase for the 
      quarter was primarily driven by lower net expenses due to lower 
      income-based ("Part I") incentive fees (net of fees waived), offset by 
      lower total investment income and higher interest expense. 
   --  Adjusted net investment income was $36.1 million ($0.41 per share) for 
      the first fiscal quarter of 2026 as compared with $35.4 million ($0.40 
      per share) for the fourth fiscal quarter of 2025. The increase for the 
      quarter was primarily driven by lower net expenses due to lower Part I 
      incentive fees (net of fees waived), offset by lower total investment 
      income and higher interest expense. 
   --  Net asset value ("NAV") per share was $16.30 as of December 31, 2025, 
      down as compared with $16.64 as of September 30, 2025. The decrease from 
      September 30, 2025 was primarily driven by unrealized depreciation on 
      certain debt and equity investments. 
   --  Originated $316.6 million of new investment commitments and received 
      $178.5 million of proceeds from prepayments, exits, other paydowns and 
      sales during the quarter ended December 31, 2025. The weighted average 
      yield on new debt investments was 8.7%. 
   --  Total debt outstanding was $1,615.0 million as of December 31, 2025. 
      The total debt to equity ratio was 1.12x, and the net debt to equity 
      ratio was 1.07x, after adjusting for cash and cash equivalents. 
   --  Liquidity as of December 31, 2025 was composed of $80.8 million of 
      unrestricted cash and cash equivalents and $495.0 million of undrawn 
      capacity under the Company's credit facility (subject to borrowing base 
      and other limitations). Unfunded investment commitments were $274.5 
      million, or $247.3 million excluding unfunded commitments to the 
      Company's joint ventures. 
   --  A quarterly cash distribution was declared of $0.40 per share payable 
      in cash on March 31, 2026 to stockholders of record on March 16, 2026. 

"We delivered solid results in the first fiscal quarter of 2026 including adjusted net investment income of $36.7 million, or $0.41 per share, and fully covered our dividend," said Armen Panossian, Chief Executive Officer and Chief Investment Officer of Oaktree Specialty Lending. "We also made continued progress in stabilizing our investment portfolio and are optimistic that we will see continued progress in the coming quarters. New deployments for the quarter were strong at $317 million. Looking ahead, we will continue to evaluate levers to help offset lower base rates and support net investment income."

Distribution Declaration

The Board of Directors declared a quarterly distribution of $0.40 per share, payable in cash on March 31, 2026 to stockholders of record on March 16, 2026.

Distributions are paid primarily from distributable (taxable) income. To the extent taxable earnings for a fiscal taxable year fall below the total amount of distributions for that fiscal year, a portion of those distributions may be deemed a return of capital to the Company's stockholders.

Results of Operations

 
                                For the three months ended 
                     ------------------------------------------------- 
($ in thousands,     December 31,    September 30,      December 31, 
except per share         2025             2025              2024 
data)                 (unaudited)     (unaudited)       (unaudited) 
                     -------------  ----------------  ---------------- 
   GAAP operating 
   results: 
      Interest 
       income        $ 66,923        $   69,716        $   78,422 
      PIK interest 
       income           3,848             4,094             5,728 
      Fee income        2,972             2,122             1,679 
      Dividend 
       income           1,353             1,383               818 
                      -------  ---      -------  ---      -------  --- 
      Total 
       investment 
       income          75,096            77,315            86,647 
      Net expenses     38,376            41,249            42,082 
                      -------  ---      -------  ---      -------  --- 
      Net 
       investment 
       income 
       before 
       taxes           36,720            36,066            44,565 
      (Provision) 
       benefit for 
       taxes on net 
       investment 
       income             (17)             (264)             (263) 
                      -------           -------           ------- 
      Net 
       investment 
       income          36,703            35,802            44,302 
                      -------  ---      -------  ---      -------  --- 
      Net realized 
       and 
       unrealized 
       gains 
       (losses), 
       net of 
       taxes          (31,095)          (11,224)          (37,063) 
                      -------           -------           ------- 
      Net increase 
       (decrease) 
       in net 
       assets 
       resulting 
       from 
       operations    $  5,608        $   24,578        $    7,239 
                      =======  ===      =======  ===      =======  === 
      Total 
       investment 
       income per 
       common 
       share         $   0.85        $     0.88        $     1.05 
      Net 
       investment 
       income per 
       common 
       share         $   0.42        $     0.41        $     0.54 
      Net realized 
       and 
       unrealized 
       gains 
       (losses), 
       net of taxes 
       per common 
       share         $  (0.35)       $    (0.13)       $    (0.45) 
      Earnings 
       (loss) per 
       common share 
       -- basic and 
       diluted       $   0.06        $     0.28        $     0.09 
   Non-GAAP 
   Financial 
   Measures(1) : 
      Adjusted 
       total 
       investment 
       income        $ 74,481        $   76,866        $   87,070 
      Adjusted net 
       investment 
       income        $ 36,088        $   35,353        $   44,725 
      Adjusted net 
       realized and 
       unrealized 
       gains 
       (losses), 
       net of 
       taxes         $(30,385)       $  (10,849)       $  (37,124) 
      Adjusted 
       earnings 
       (loss)        $  5,703        $   24,504        $    7,601 
      Adjusted 
       total 
       investment 
       income per 
       share         $   0.85        $     0.87        $     1.06 
      Adjusted net 
       investment 
       income per 
       share         $   0.41        $     0.40        $     0.54 
      Adjusted net 
       realized and 
       unrealized 
       gains 
       (losses), 
       net of taxes 
       per share     $  (0.34)       $    (0.12)       $    (0.45) 
      Adjusted 
       earnings 
       (loss) per 
       share         $   0.06        $     0.28        $     0.09 
 
 
______________________ 
(1)    See Non-GAAP Financial Measures below for a description of the non-GAAP 
       measures and the reconciliations from the most comparable GAAP 
       financial measures to the Company's non-GAAP measures, including on a 
       per share basis. The Company's management uses these non-GAAP financial 
       measures internally to analyze and evaluate financial results and 
       performance and believes that these non-GAAP financial measures are 
       useful to investors as an additional tool to evaluate ongoing results 
       and trends for the Company and to review the Company's performance 
       without giving effect to non-cash income/gain/loss resulting from the 
       merger of Oaktree Strategic Income Corporation ("OCSI") with and into 
       the Company in March 2021 (the "OCSI Merger") and the merger of Oaktree 
       Strategic Income II, Inc. ("OSI2") with and into the Company in January 
       2023 (the "OSI2 Merger") and, in the case of adjusted net investment 
       income, without giving effect to capital gains incentive fees. The 
       presentation of non-GAAP measures is not intended to be a substitute 
       for financial results prepared in accordance with GAAP and should not 
       be considered in isolation. 
 
 
                                              As of 
                          ---------------------------------------------- 
($ in thousands, except    December 31,                    December 31, 
per share data and             2025        September 30,       2024 
ratios)                     (unaudited)        2025        (unaudited) 
                          ---------------  -------------  -------------- 
   Select balance sheet 
   and other data: 
   Cash and cash 
    equivalents            $       80,813   $     79,630    $    112,913 
   Investment portfolio 
    at fair value               2,949,092      2,847,782       2,835,294 
   Total debt 
    outstanding (net of 
    unamortized 
    financing costs)            1,610,022      1,486,880       1,577,795 
   Net assets                   1,436,187      1,465,813       1,449,815 
   Net asset value per 
    share                           16.30          16.64           17.63 
   Total debt to equity             1.12x          1.02x           1.11x 
    ratio 
   Net debt to equity               1.07x          0.97x           1.03x 
    ratio 
 

Adjusted total investment income for the quarter ended December 31, 2025 was $74.5 million and included $66.3 million of interest income from portfolio investments, $3.8 million of PIK interest income, $3.0 million of fee income and $1.4 million of dividend income. The $2.4 million quarterly decrease in adjusted total investment income was primarily attributable to lower reference rates and lower OID acceleration, partially offset by higher fee income primarily attributable to higher prepayment and exit fees.

Net expenses for the quarter ended December 31, 2025 totaled $38.4 million, down $2.9 million from the quarter ended September 30, 2025. The decrease for the quarter was primarily driven by $4.0 million of lower Part I incentive fees (net of fees waived), partially offset by higher interest expense due to higher borrowings outstanding offset by lower reference rates.

Adjusted net investment income was $36.1 million ($0.41 per share) for the quarter ended December 31, 2025, which was up from $35.4 million ($0.40 per share) for the quarter ended September 30, 2025. The increase of $0.7 million primarily reflected $2.9 million of lower net expenses, offset by $2.4 million of lower adjusted total investment income and higher interest expense.

Adjusted net realized and unrealized losses, net of taxes, were $30.4 million for the quarter ended December 31, 2025, primarily reflecting unrealized losses on certain debt and equity investments.

Portfolio and Investment Activity

 
                                            As of 
                     --------------------------------------------------- 
                       December 31,                        December 31, 
                           2025          September 30,         2024 
($ in thousands)       (unaudited)     2025 (unaudited)    (unaudited) 
                     ----------------  -----------------  -------------- 
   Investments at 
    fair value       $2,949,092        $2,847,782         $2,835,294 
   Number of 
    portfolio 
    companies               167               143                136 
   Average 
    portfolio 
    company debt 
    size             $   18,068        $   20,500         $   22,000 
 
   Asset class: 
   First lien debt         84.8%             83.5%              81.8% 
   Second lien debt         1.6%              2.4%               3.0% 
   Unsecured debt           3.7%              3.2%               3.9% 
   Equity                   4.4%              5.0%               4.8% 
   JV interests             5.6%              6.0%               6.5% 
 
   Non-accrual 
   debt 
   investments: 
   Non-accrual 
    investments at 
    fair value       $   87,215        $   80,689         $  105,326 
   Non-accrual 
    investments at 
    cost                190,458           181,361            138,703 
   Non-accrual 
    investments as 
    a percentage of 
    debt 
    investments at 
    fair value              3.1%              3.0%               3.9% 
   Non-accrual 
    investments as 
    a percentage of 
    debt 
    investments at 
    cost                    6.5%              6.5%               5.1% 
   Number of 
    investments on 
    non-accrual              11                10                  9 
 
   Interest rate 
   type: 
   Percentage 
    floating-rate          91.3%             90.7%              87.6% 
   Percentage 
    fixed-rate              8.7%              9.3%              12.4% 
 
   Yields: 
   Weighted average 
    yield on debt 
    investments(1)          9.3%              9.8%              10.7% 
   Cash component 
    of weighted 
    average yield 
    on debt 
    investments             8.5%              8.9%               9.5% 
   Weighted average 
    yield on total 
    portfolio 
    investments(2)          9.1%              9.4%              10.2% 
 
   Investment 
   activity: 
   New investment 
    commitments      $  316,600        $  208,200         $  198,100 
   New funded 
    investment 
    activity(3)      $  313,800        $  220,400         $  201,300 
   Proceeds from 
    prepayments, 
    exits, other 
    paydowns and 
    sales            $  178,500        $  177,000         $  352,400 
   Net new 
    investments(4)   $  135,300        $   43,400         $ (151,100) 
   Number of new 
    investment 
    commitments in 
    new portfolio 
    companies                28                 9                  5 
   Number of new 
    investment 
    commitments in 
    existing 
    portfolio 
    companies                13                10                  8 
   Number of 
    portfolio 
    company exits             4                15                 13 
 
 
______________________ 
(1)    Annual stated yield earned plus net annual amortization of OID or 
       premium earned on accruing investments, including the Company's share 
       of the return on debt investments in SLF JV I and Glick JV, and 
       excluding any amortization or accretion of interest income resulting 
       solely from the cost basis established by ASC 805 (see Non-GAAP 
       Financial Measures below) for the assets acquired in connection with 
       the OCSI Merger and OSI2 Merger. 
(2)    Annual stated yield earned plus net annual amortization of OID or 
       premium earned on accruing investments and dividend income, including 
       the Company's share of the return on debt investments in SLF JV I and 
       Glick JV, and excluding any amortization or accretion of interest 
       income resulting solely from the cost basis established by ASC 805 for 
       the assets acquired in connection with the OCSI Merger and OSI2 
       Merger. 
(3)    New funded investment activity includes drawdowns on existing revolver 
       and delayed draw term loan commitments. 
(4)    Net new investments consists of new funded investment activity less 
       proceeds from prepayments, exits, other paydowns and sales. 
 

As of December 31, 2025, the fair value of the investment portfolio was $2.9 billion and was composed of investments in 167 companies. These included debt investments in 147 companies, equity investments in 35 companies, and the Company's joint venture investments in Senior Loan Fund JV I, LLC ("SLF JV I") and OCSI Glick JV LLC ("Glick JV"). 17 of the equity investments were in companies in which the Company also had a debt investment.

As of December 31, 2025, 95.4% of the Company's portfolio at fair value consisted of debt investments, including 84.8% of first lien loans, 1.6% of second lien loans and 9.0% of unsecured debt investments, including the debt investments in SLF JV I and Glick JV. This compared to 83.5% of first lien loans, 2.4% of second lien loans and 8.7% of unsecured debt investments, including the debt investments in SLF JV I and Glick JV, as of September 30, 2025.

As of December 31, 2025, there were eleven investments on non-accrual status, which represented 6.5% and 3.1% of the debt portfolio at cost and fair value, respectively. As of September 30, 2025, there were ten investments on non-accrual status, which represented 6.5% and 3.0% of the debt portfolio at cost and fair value, respectively.

SLF JV I

The Company's investments in SLF JV I totaled $120.9 million at fair value as of December 31, 2025, down 3.0% from $124.6 million as of September 30, 2025. The decrease was primarily driven by SLF JV I's use of leverage and unrealized losses in the underlying investment portfolio.

As of December 31, 2025, SLF JV I had $410.0 million in assets, including senior secured loans to 74 portfolio companies. This compared to $447.4 million in assets, including senior secured loans to 72 portfolio companies, as of September 30, 2025. SLF JV I generated cash interest income of $3.2 million for the Company during the quarter ended December 31, 2025, down slightly from $3.3 million in the prior quarter. In addition, SLF JV I generated dividend income of $0.5 million for the Company during the quarter ended December 31, 2025, flat from prior quarter. As of December 31, 2025, SLF JV I had $18.5 million of undrawn capacity (subject to borrowing base and other limitations) on its $270 million senior revolving credit facility, and its debt to equity ratio was 1.8x.

Glick JV

The Company's investments in Glick JV totaled $43.9 million at fair value as of December 31, 2025, down 4.6% from $46.1 million as of September 30, 2025. The decrease was primarily driven by Glick JV's use of leverage and realized losses in the underlying investment portfolio.

As of December 31, 2025, Glick JV had $191.6 million in assets, including senior secured loans to 115 portfolio companies. This compared to $149.1 million in assets, including senior secured loans to 57 portfolio companies, as of September 30, 2025. Glick JV generated cash interest income of $1.3 million for the Company during the quarter ended December 31, 2025, flat from the prior quarter. As of December 31, 2025, Glick JV had $22.5 million of undrawn capacity (subject to borrowing base and other limitations) on its $100 million senior revolving credit facility, and its debt to equity ratio was 1.5x.

Liquidity and Capital Resources

As of December 31, 2025, the Company had total principal value of debt outstanding of $1,615.0 million, including $665.0 million of outstanding borrowings under its revolving credit facility and $950.0 million of unsecured notes payable. The funding mix was composed of 41% secured and 59% unsecured borrowings as of December 31, 2025. The Company was in compliance with all financial covenants under its syndicated credit facility as of December 31, 2025.

As of December 31, 2025, the Company had $80.8 million of unrestricted cash and cash equivalents and $495.0 million of undrawn capacity on its credit facility (subject to borrowing base and other limitations). As of December 31, 2025, unfunded investment commitments were $274.5 million, or $247.3 million excluding unfunded commitments to the Company's joint ventures. The Company has analyzed cash and cash equivalents, availability under its credit facilities, the ability to rotate out of certain assets and amounts of unfunded commitments that could be drawn and believes its liquidity and capital resources are sufficient to invest in market opportunities as they arise.

As of December 31, 2025, the weighted average interest rate on debt outstanding, including the effect of the interest rate swap agreements was 6.1%, down from 6.5% as of September 30, 2025, primarily driven by lower reference rates.

The Company's total debt to equity ratio was 1.12x and 1.02x as of December 31, 2025 and September 30, 2025, respectively. The Company's net debt to equity ratio was 1.07x and 0.97x as of December 31, 2025 and September 30, 2025, respectively.

Non-GAAP Financial Measures

On a supplemental basis, the Company is disclosing certain adjusted financial measures, each of which is calculated and presented on a basis of methodology other than in accordance with GAAP ("non-GAAP"). The Company's management uses these non-GAAP financial measures internally to analyze and evaluate financial results and performance and believes that these non-GAAP financial measures are useful to investors as an additional tool to evaluate ongoing results and trends for the Company and to review the Company's performance without giving effect to non-cash income/gain/loss resulting from the OCSI Merger and the OSI2 Merger and in the case of adjusted net investment income, without giving effect to capital gains incentive fees. The presentation of the below non-GAAP measures is not intended to be a substitute for financial results prepared in accordance with GAAP and should not be considered in isolation.

   --  "Adjusted Total Investment Income" and "Adjusted Total Investment 
      Income Per Share" -- represents total investment income excluding any 
      amortization or accretion of interest income resulting solely from the 
      cost basis established by ASC 805 (see below) for the assets acquired in 
      connection with the OCSI Merger and the OSI2 Merger. 
   --  "Adjusted Net Investment Income" and "Adjusted Net Investment Income 
      Per Share" -- represents net investment income, excluding (i) any 
      amortization or accretion of interest income resulting solely from the 
      cost basis established by ASC 805 (see below) for the assets acquired in 
      connection with the OCSI Merger and the OSI2 Merger and (ii) capital 
      gains incentive fees ("Part II incentive fees"). 
   --  "Adjusted Net Realized and Unrealized Gains (Losses), Net of Taxes" and 
      "Adjusted Net Realized and Unrealized Gains (Losses), Net of Taxes Per 
      Share" -- represents net realized and unrealized gains (losses) net of 
      taxes excluding any net realized and unrealized gains (losses) resulting 
      solely from the cost basis established by ASC 805 (see below) for the 
      assets acquired in connection with the OCSI Merger and the OSI2 Merger. 
 
   --  "Adjusted Earnings (Loss)" and "Adjusted Earnings (Loss) Per Share" -- 
      represents the sum of (i) Adjusted Net Investment Income and (ii) 
      Adjusted Net Realized and Unrealized Gains (Losses), Net of Taxes and 
      includes the impact of Part II incentive fees1, if any. 

The OCSI Merger and the OSI2 Merger (the "Mergers") were accounted for as asset acquisitions in accordance with the asset acquisition method of accounting as detailed in ASC 805-50, Business Combinations--Related Issues ("ASC 805"). The consideration paid to each of the stockholders of OCSI and OSI2 were allocated to the individual assets acquired and liabilities assumed based on the relative fair values of the net identifiable assets acquired other than "non-qualifying" assets, which established a new cost basis for the acquired investments under ASC 805 that, in aggregate, was different than the historical cost basis of the acquired investments prior to the OCSI Merger or the OSI2 Merger, as applicable. Additionally, immediately following the completion of the Mergers, the acquired investments were marked to their respective fair values under ASC 820, Fair Value Measurements, which resulted in unrealized appreciation/depreciation. The new cost basis established by ASC 805 on debt investments acquired will accrete/amortize over the life of each respective debt investment through interest income, with a corresponding adjustment recorded to unrealized appreciation/depreciation on such investment acquired through its ultimate disposition. The new cost basis established by ASC 805 on equity investments acquired will not accrete/amortize over the life of such investments through interest income and, assuming no subsequent change to the fair value of the equity investments acquired and disposition of such equity investments at fair value, the Company will recognize a realized gain/loss with a corresponding reversal of the unrealized appreciation/depreciation on disposition of such equity investments acquired.

The Company's management uses the non-GAAP financial measures described above internally to analyze and evaluate financial results and performance and to compare its financial results with those of other business development companies that have not adjusted the cost basis of certain investments pursuant to ASC 805. The Company's management believes "Adjusted Total Investment Income", "Adjusted Total Investment Income Per Share", "Adjusted Net Investment Income" and "Adjusted Net Investment Income Per Share" are useful to investors as an additional tool to evaluate ongoing results and trends for the Company without giving effect to the income resulting from the new cost basis of the investments acquired in the Mergers because these amounts do not impact the fees payable to Oaktree Fund Advisors, LLC (the "Adviser") under its investment advisory agreement (as amended and restated from time to time, the "A&R Advisory Agreement"), and specifically as its relates to "Adjusted Net Investment Income" and "Adjusted Net Investment Income Per Share", without giving effect to Part II incentive fees. In addition, the Company's management believes that "Adjusted Net Realized and Unrealized Gains (Losses), Net of Taxes", "Adjusted Net Realized and Unrealized Gains (Losses), Net of Taxes Per Share", "Adjusted Earnings (Loss)" and "Adjusted Earnings (Loss) Per Share" are useful to investors as they exclude the non-cash income and gain/loss resulting from the Mergers and are used by management to evaluate the economic earnings of its investment portfolio. Moreover, these metrics more closely align the Company's key financial measures with the calculation of incentive fees payable to the Adviser under with the A&R Advisory Agreement (i.e., excluding amounts resulting solely from the lower cost basis of the acquired investments established by ASC 805 that would have been to the benefit of the Adviser absent such exclusion).

 
______________________ 
(1)    Adjusted earnings (loss) includes accrued Part II incentive fees. As of 
       and for the three months ended December 31, 2025, there was no accrued 
       Part II incentive fee liability. Part II incentive fees are 
       contractually calculated and paid at the end of the fiscal year in 
       accordance with the A&R Advisory Agreement, which differs from Part II 
       incentive fees accrued under GAAP. For the three months ended December 
       31, 2025, no Part II incentive fees were payable under the A&R Advisory 
       Agreement. 
 

The following table provides a reconciliation of total investment income (the most comparable U.S. GAAP measure) to adjusted total investment income for the periods presented:

 
                                      For the three months ended 
                    --------------------------------------------------------------- 
                                                                     December 31, 
                     December 31, 2025      September 30, 2025           2024 
                        (unaudited)             (unaudited)          (unaudited) 
                    --------------------  -----------------------  ---------------- 
($ in thousands, 
except per share                   Per                                        Per 
data)                 Amount      Share     Amount     Per Share   Amount    Share 
                    -----------  -------  -----------  ----------  -------  ------- 
   GAAP total 
    investment 
    income          $75,096      $ 0.85   $77,315      $ 0.88      $86,647  $  1.05 
   Interest income 
    amortization 
    (accretion) 
    related to 
    merger 
    accounting 
    adjustments        (615)      (0.01)     (449)      (0.01)         423     0.01 
                     ------       -----    ------       -----       ------   ------ 
   Adjusted total 
    investment 
    income          $74,481      $ 0.85   $76,866      $ 0.87      $87,070  $  1.06 
                     ======       =====    ======       =====       ======   ====== 
 

The following table provides a reconciliation of net investment income (the most comparable U.S. GAAP measure) to adjusted net investment income for the periods presented:

 
                                      For the three months ended 
                    --------------------------------------------------------------- 
                                                                     December 31, 
                     December 31, 2025      September 30, 2025           2024 
                        (unaudited)             (unaudited)          (unaudited) 
                    --------------------  -----------------------  ---------------- 
($ in thousands, 
except per share                   Per                                        Per 
data)                 Amount      Share     Amount     Per Share   Amount    Share 
                    -----------  -------  -----------  ----------  -------  ------- 
   GAAP net 
    investment 
    income          $36,703      $ 0.42   $35,802      $ 0.41      $44,302  $  0.54 
   Interest income 
    amortization 
    (accretion) 
    related to 
    merger 
    accounting 
    adjustments        (615)      (0.01)     (449)      (0.01)         423     0.01 
   Part II 
   incentive fee         --          --        --          --           --       -- 
                     ------       -----    ------       -----       ------   ------ 
   Adjusted net 
    investment 
    income          $36,088      $ 0.41   $35,353      $ 0.40      $44,725  $  0.52 
                     ======       =====    ======       =====       ======   ====== 
 

The following table provides a reconciliation of net realized and unrealized gains (losses), net of taxes (the most comparable U.S. GAAP measure) to adjusted net realized and unrealized gains (losses), net of taxes for the periods presented:

 
                                         For the three months ended 
                    --------------------------------------------------------------------- 
                      December 31, 2025     September 30, 2025       December 31, 2024 
                         (unaudited)            (unaudited)             (unaudited) 
                    ---------------------  ---------------------  ----------------------- 
($ in thousands, 
except per share                    Per                    Per 
data)                  Amount      Share      Amount      Share      Amount     Per Share 
                    ------------  -------  ------------  -------  ------------  --------- 
   GAAP net 
    realized and 
    unrealized 
    gains 
    (losses), net 
    of taxes        $(31,095)     $(0.35)  $(11,224)     $(0.13)  $(37,063)     $(0.45) 
   Net realized 
    and unrealized 
    gains (losses) 
    related to 
    merger 
    accounting 
    adjustments          710        0.01        375       (0.01)       (61)         -- 
                     -------       -----    -------       -----    -------       ----- 
   Adjusted net 
    realized and 
    unrealized 
    gains 
    (losses), net 
    of taxes        $(30,385)     $(0.34)  $(10,849)     $(0.12)  $(37,124)     $(0.45) 
                     =======       =====    =======       =====    =======       ===== 
 

The following table provides a reconciliation of net increase (decrease) in net assets resulting from operations (the most comparable U.S. GAAP measure) to adjusted earnings (loss) for the periods presented:

 
                                         For the three months ended 
                    -------------------------------------------------------------------- 
                      December 31, 2025       September 30, 2025      December 31, 2024 
                         (unaudited)              (unaudited)            (unaudited) 
                    ----------------------  -----------------------  ------------------- 
($ in thousands, 
except per share                                                                   Per 
data)                 Amount    Per Share     Amount     Per Share     Amount     Share 
                    ----------  ----------  -----------  ----------  ----------  ------- 
   Net increase 
    (decrease) in 
    net assets 
    resulting from 
    operations      $5,608      $ 0.06      $24,578      $ 0.28      $7,239      $  0.09 
   Interest income 
    amortization 
    (accretion) 
    related to 
    merger 
    accounting 
    adjustments       (615)      (0.01)        (449)      (0.01)        423         0.01 
   Net realized 
    and unrealized 
    gains (losses) 
    related to 
    merger 
    accounting 
    adjustments        710        0.01          375          --         (61)          -- 
                     -----       -----       ------       -----       -----       ------ 
   Adjusted 
    earnings 
    (loss)          $5,703      $ 0.06      $24,504      $ 0.28      $7,601      $  0.09 
                     =====       =====       ======       =====       =====       ====== 
 

Conference Call Information

Oaktree Specialty Lending will host a conference call to discuss its first fiscal quarter ended December 31, 2025 results at 11:00 a.m. Eastern Time / 8:00 a.m. Pacific Time on February 4, 2026. The conference call may be accessed by dialing (800) 715-9871 (U.S. callers) or +1 (646) 307-1963 (non-U.S. callers). All callers will need to reference "Oaktree Specialty Lending" once connected with the operator. Alternatively, a live webcast of the conference call can be accessed through the Investors section of Oaktree Specialty Lending's website, www.oaktreespecialtylending.com. During the conference call, the Company intends to refer to an investor presentation that will be available on the Investors section of its website.

For those individuals unable to listen to the live broadcast of the conference call, a replay will be available on Oaktree Specialty Lending's website, or by dialing (800) 770-2030 (U.S. callers) or +1 (647) 362-9199 (non-U.S. callers), access code 5019258, beginning approximately one hour after the broadcast.

About Oaktree Specialty Lending Corporation

Oaktree Specialty Lending Corporation (NASDAQ:OCSL) is a specialty finance company dedicated to providing customized one-stop credit solutions to companies with limited access to public or syndicated capital markets. The Company's investment objective is to generate current income and capital appreciation by providing companies with flexible and innovative financing solutions including first and second lien loans, unsecured and mezzanine loans, and preferred equity. The Company is regulated as a business development company under the Investment Company Act of 1940, as amended, and is externally managed by Oaktree Fund Advisors, LLC, an affiliate of Oaktree Capital Management, L.P. For additional information, please visit Oaktree Specialty Lending's website at www.oaktreespecialtylending.com.

Forward-Looking Statements

Some of the statements in this press release constitute forward-looking statements because they relate to future events, future performance or financial condition. The forward-looking statements may include statements as to: future operating results of the Company and distribution projections; business prospects of the Company and the prospects of its portfolio companies; and the impact of the investments that the Company expects to make. In addition, words such as "anticipate, " "believe," "expect," "seek," "plan," "should," "estimate," "project" and "intend" indicate forward-looking statements, although not all forward-looking statements include these words. The forward-looking statements contained in this press release involve risks and uncertainties. Certain factors could cause actual results and conditions to differ materially from those projected, including the uncertainties associated with (i) changes or potential disruptions in the Company's operations, the economy, financial markets or political environment, including those caused by tariffs and trade disputes with other countries, inflation and an elevated interest rate environment; (ii) risks associated with possible disruption in the operations of the Company, the operations of its portfolio companies or the economy generally due to terrorism, war or other geopolitical conflict, natural disasters, pandemics or cybersecurity incidents; (iii) future changes in laws or regulations (including the interpretation of these laws and regulations by regulatory authorities) and conditions in the Company's operating areas, particularly with respect to business development companies or regulated investment companies; and (iv) other considerations that may be disclosed from time to time in the Company's publicly disseminated documents and filings. The Company has based the forward-looking statements included in this press release on information available to it on the date of this press release, and the Company assumes no obligation to update any such forward-looking statements. The Company undertakes no obligation to revise or update any forward-looking statements, whether as a result of new information, future events or otherwise, you are advised to consult any additional disclosures that it may make directly to you or through reports that the Company in the future may file with the Securities and Exchange Commission, including annual reports on Form 10-K, quarterly reports on Form 10-Q and current reports on Form 8-K.

 
                  Oaktree Specialty Lending Corporation 
            Consolidated Statements of Assets and Liabilities 
                 (in thousands, except per share amounts) 
 
                               December 31, 2025 
                                  (unaudited)         September 30, 2025 
                             ----------------------  --------------------- 
          ASSETS 
Investments at fair value: 
Control investments (cost 
 December 31, 2025: 
 $376,790; cost September 
 30, 2025: $377,709)           $        217,869       $         227,748 
Affiliate investments (cost 
 December 31, 2025: 
 $82,049; cost September 
 30, 2025: $58,344)                      77,908                  54,999 
Non-control/Non-affiliate 
 investments (cost December 
 31, 2025: $2,750,130; cost 
 September 30, 2025: 
 $2,639,069)                          2,653,315               2,565,035 
                             ---  -------------          -------------- 
Total investments at fair 
 value (cost September 30, 
 2025: $3,208,969; cost 
 December 31, 2025: 
 3,075,122)                           2,949,092               2,847,782 
Cash and cash equivalents                80,813                  79,630 
Interest, dividends and 
 fees receivable                         23,850                  31,868 
Due from portfolio 
 companies                                  297                   3,186 
Receivables from unsettled 
 transactions                             9,830                   4,949 
Due from broker                          15,550                  15,550 
Deferred financing costs                  9,117                   9,675 
Deferred offering costs                     176                     143 
Derivative assets at fair 
 value                                    8,173                   8,713 
Other assets                              1,353                   1,495 
                             ---  -------------          -------------- 
Total assets                   $      3,098,251       $       3,002,991 
                             ===  =============          ============== 
 
LIABILITIES AND NET ASSETS 
Liabilities: 
   Accounts payable, 
    accrued expenses and 
    other liabilities          $          2,214       $           1,538 
   Base management fee and 
    incentive fee payable                 8,732                  12,515 
   Due to affiliate                       1,658                   1,569 
   Interest payable                      11,708                  12,067 
   Payables from unsettled 
    transactions                         23,178                  15,011 
   Derivative liabilities 
    at fair value                         4,264                   7,329 
   Deferred tax liability                   288                     269 
   Credit facilities 
    payable                             665,000                 545,000 
   Unsecured notes payable 
    (net of $6,025 and 
    $6,561 of unamortized 
    financing costs as of 
    December 31, 2025 and 
    September 30, 2025, 
    respectively)                       945,022                 941,880 
                             ---  -------------          -------------- 
Total liabilities                     1,662,064               1,537,178 
                             ---  -------------          -------------- 
Commitments and 
contingencies 
Net assets: 
   Common stock, $0.01 par 
    value per share, 
    250,000 shares 
    authorized; 88,086 
    shares issued and 
    outstanding as of 
    December 31, 2025 and 
    September 30, 2025                      881                     881 
   Additional 
    paid-in-capital                   2,350,075               2,350,075 
   Accumulated 
    overdistributed 
    earnings                           (914,769)               (885,143) 
                             ---  -------------          -------------- 
Total net assets 
 (equivalent to $16.30 and 
 $16.64 per common share as 
 of December 31, 2025 and 
 September 30, 2025, 
 respectively)                        1,436,187               1,465,813 
                             ---  -------------          -------------- 
Total liabilities and net 
 assets                        $      3,098,251       $       3,002,991 
                             ===  =============          ============== 
 
 
                      Oaktree Specialty Lending Corporation 
                      Consolidated Statements of Operations 
                     (in thousands, except per share amounts) 
 
                                 Three months     Three months     Three months 
                                ended December   ended September  ended December 
                                   31, 2025         30, 2025         31, 2024 
                                  (unaudited)      (unaudited)      (unaudited) 
                                ---------------  ---------------  --------------- 
Interest income: 
   Control investments          $  4,898         $  5,009         $  5,226 
   Affiliate investments             540              618              166 
   Non-control/Non-affiliate 
    investments                   60,557           63,222           71,809 
   Interest on cash and cash 
    equivalents                      928              867            1,221 
                                 -------  -----   -------  -----   -------  ----- 
   Total interest income          66,923           69,716           78,422 
                                 -------  -----   -------  -----   -------  ----- 
PIK interest income: 
   Control investments                --               --              830 
   Affiliate investments             447               28               28 
   Non-control/Non-affiliate 
    investments                    3,401            4,066            4,870 
                                 -------  -----   -------  -----   -------  ----- 
   Total PIK interest income       3,848            4,094            5,728 
                                 -------  -----   -------  -----   -------  ----- 
Fee income: 
   Affiliate investments               4               --               -- 
   Non-control/Non-affiliate 
    investments                    2,968            2,122            1,679 
                                 -------  -----   -------  -----   -------  ----- 
   Total fee income                2,972            2,122            1,679 
                                 -------  -----   -------  -----   -------  ----- 
Dividend income: 
   Control investments               525              525              700 
   Non-control/Non-affiliate 
    investments                       --               30              118 
   Non-control/Non-affiliate 
    investments - PIK                828              828               -- 
                                 -------  -----   -------  -----   -------  ----- 
   Total dividend income           1,353            1,383              818 
                                 -------  -----   -------  -----   -------  ----- 
Total investment income           75,096           77,315           86,647 
                                 -------  -----   -------  -----   -------  ----- 
Expenses: 
   Base management fee             7,544            7,309            8,144 
   Part I incentive fee            1,188            7,103            7,913 
   Professional fees               1,414            1,244            1,067 
   Directors fees                    160              160              160 
   Interest expense               26,659           26,031           30,562 
   Administrator expense             570              600              437 
   General and administrative 
    expenses                         841              699              926 
                                 -------  -----   -------  -----   -------  ----- 
Total expenses                    38,376           43,146           49,209 
   Management fees waived             --               --             (750) 
   Part I incentive fees 
    waived                            --           (1,897)          (6,377) 
                                 -------  -----   -------   ----   ------- ---- 
   Net expenses                   38,376           41,249           42,082 
                                 -------  -----   -------  -----   -------  ----- 
Net investment income before 
 taxes                            36,720           36,066           44,565 
   (Provision) benefit for 
    taxes on net investment 
    income                           (17)            (264)            (263) 
                                 -------   ----   -------   ----   ------- ---- 
Net investment income             36,703           35,802           44,302 
                                 -------  -----   -------  -----   -------  ----- 
Unrealized appreciation 
(depreciation): 
   Control investments            (8,960)          (3,524)         (23,230) 
   Affiliate investments             958             (279)             320 
   Non-control/Non-affiliate 
    investments                  (24,534)         (21,044)          (7,198) 
   Foreign currency forward 
    contracts                        118            6,683           10,494 
                                 -------  -----   -------  -----   -------  ----- 
   Net unrealized appreciation 
    (depreciation)               (32,418)         (18,164)         (19,614) 
                                 -------   ----   -------   ----   ------- ---- 
Realized gains (losses): 
   Control investments                --               (1)              -- 
   Affiliate investments              52                1             (288) 
   Non-control/Non-affiliate 
    investments                       76           10,655          (17,056) 
   Foreign currency forward 
    contracts                      1,214           (3,715)              34 
                                 -------  -----   -------   ----   -------  ----- 
   Net realized gains (losses)     1,342            6,940          (17,310) 
                                 -------  -----   -------  -----   ------- ---- 
(Provision) benefit for taxes 
 on realized and unrealized 
 gains (losses)                      (19)              --             (139) 
                                 -------   ----   -------  -----   ------- ---- 
Net realized and unrealized 
 gains (losses), net of taxes    (31,095)         (11,224)         (37,063) 
                                 -------   ----   -------   ----   ------- ---- 
Net increase (decrease) in net 
 assets resulting from 
 operations                     $  5,608         $ 24,578         $  7,239 
                                 =======  =====   =======  =====   =======  ===== 
Net investment income per 
 common share -- basic and 
 diluted                        $   0.42         $   0.41         $   0.54 
Earnings (loss) per common 
 share -- basic and diluted     $   0.06         $   0.28         $   0.09 
Weighted average common shares 
 outstanding -- basic and 
 diluted                          88,086           88,086           82,245 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20260204598043/en/

 
    CONTACT:    Investor Relations: 

Oaktree Specialty Lending Corporation

Alison Mermey

(213) 830-6946

ocsl-ir@oaktreecapital.com

Media Relations:

Financial Profiles, Inc.

Moira Conlon

(310) 478-2700

mediainquiries@oaktreecapital.com

 
 

(END) Dow Jones Newswires

February 04, 2026 06:00 ET (11:00 GMT)

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