Company: PNNT
Filing Date: 2025-11-24
Form Type: 10-K
Source: 0001193125-25-293703
Chunk: 99

Company: PENNANTPARK INVESTMENT CORP
Filing Date: 2025-11-24
Form: 10-K
Item: Item 1C
Chunk 99
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 net increase (decrease) in net assets resulting from operations
          
         $
         32,726

         $
         48,851

         $
         (33,807
         )

         Denominator for basic and diluted weighted average shares

         65,296,094

         65,246,011

         65,224,500

         Basic and diluted net increase (decrease) in net assets per share resulting from operations
          
         $
         0.50

         $
         0.75

         $
         (0.52
         )
        
        8. TAXES AND DISTRIBUTIONS Distributions from net investment income and net realized capital gains are determined in accordance with U.S. federal tax regulations, which may materially differ from amounts determined in accordance with GAAP. These book-to-tax differences are either temporary or permanent in nature. To the extent these differences are permanent, they are reclassified to undistributed net investment income, accumulated net realized gain or paid-in-capital, as appropriate. Distributions from net realized capital gains, if any, are normally declared and paid annually, but the Company may make distributions on a more frequent basis to comply with the distribution requirements for RICs under the Code.As of September 30, 2025 and 2024, the cost of investments for federal income tax purposes approximates the amortized cost reported in the Consolidated Schedule of Investments.The following amounts were reclassified for tax purposes ($ in thousands): 

         Years Ended September 30,

         2025

         2024

         2023

         Increase (Decrease) in paid-in capital
          
         $
         (3,462
         )
          
         $
         (2,800
         )
          
         $
         (1,703
         )

         Increase (Decrease) in accumulated net realized gain

         68

         (11,993
         )

         (1,494
         )

         Increase in undistributed net investment income

         3,394

         14,793

         3,197

108

PENNANTPARK INVESTMENT CORPORATION AND SUBSIDIARIESNOTES TO CONSOLIDATED FINANCIAL STATEMENTS—(Continued)September 30, 2025 

 The following reconciles net (decrease) increase in net assets resulting from operations to taxable income ($ in thousands): 

         Years Ended September 30,

         202