Company: PDCC
Filing Date: 2025-07-18
Form Type: N-2
Source: 0001214659-25-010613
Chunk: 78

Company: Pearl Diver Credit Co Inc.
Filing Date: 2025-07-18
Form: N-2
Chunk 78
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 to pay dividends and cause you to lose all or part of your investment.

Our management’s initial estimates of certain metrics relating to our financial performance for a period are subject to revision based on our actual results for such period.

Our management intends to make and publish unaudited
estimates of certain metrics indicative of our financial performance, including the NAV per share of our common stock and the range of
NAV per share of our common stock on a monthly basis, and the range of the net investment income and realized gain/loss per share of our
common stock on a quarterly basis. While any such estimate will be made in good faith based on our most recently available records as
of the date of the estimate, such estimates are subject to financial closing procedures, our board of directors’ final determination
of our NAV as of the end of the applicable quarter, and other developments arising between the time such estimate is made and the time
that we finalize our quarterly financial results, and may differ materially from the results reported in the audited financial statements
and/or the unaudited financial statements included in filings we make with the SEC. As a result, investors are cautioned not to place
undue reliance on any management estimates presented in this prospectus or any related amendment to this prospectus and should view such
information in the context of our full quarterly or annual results when such results are available.

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We will be subject to corporate-level income tax if we are unable to maintain our RIC status for U.S. federal income tax purposes.

Although we have elected to be treated as a RIC
under Subchapter M of the Code beginning with our tax year ending December 31, 2024, and intend to qualify as a RIC in each of our succeeding
tax years, we can offer no assurance that we will be able to maintain RIC status. To obtain and maintain RIC tax treatment under the Code,
we must meet certain annual distribution, qualifying income, and asset diversification requirements.

The annual distribution requirement for a RIC
will be satisfied if we distribute dividends to our stockholders each tax year of an amount generally at least equal to 90% of the sum
of our net ordinary income and realized net short-term capital gains in excess of realized net long-term capital losses, if any. Because
we use debt financing, we are subject to certain asset coverage requirements under the 1940 Act and may be subject to financial covenants
that could, under certain circumstances, restrict us from making distributions