Press Release: Stellus Private Credit BDC Reports Results for its Third Fiscal Quarter Ended September 30, 2025

Dow Jones
Nov 15, 2025

HOUSTON, Nov. 14, 2025 /PRNewswire/ -- Stellus Private Credit BDC ("Stellus PBDC", "we", or the "Company") today announced financial results for its third fiscal quarter ended September 30, 2025.

Robert T. Ladd, Chief Executive Officer of Stellus PBDC, stated "We are pleased to report solid operating results in the third quarter in which we generated $0.36 per share of net investment income and maintained a stable net asset value. During the quarter, we funded $43 million of investments and received $7 million of repayments, bringing the total portfolio to $376 million at fair value. On October 21, 2025, we declared our 2025 fourth quarter monthly dividend of $0.36 per share in the aggregate."

 
FINANCIAL HIGHLIGHTS 
----------------------------- 
($ in millions, except data 
relating to per share amounts 
and shares outstanding) 
 
                                            Three Months Ended 
                                ------------------------------------------ 
                                 September 30, 2025    September 30, 2024 
                                 Amount   Per Share    Amount   Per Share 
                                --------  ----------  --------  ---------- 
Net investment income              $3.98       $0.36     $4.66       $0.49 
Net realized gain on 
investments                         0.02          --        --          -- 
Net unrealized appreciation 
 included in earnings             (0.17)      (0.01)    (0.40)      (0.04) 
Provision for taxes on net 
 unrealized appreciation on 
 investments                      (0.05)      (0.01)    (0.01)          -- 
Net increase in net assets 
 resulting from operations         $3.78       $0.34     $4.25       $0.45 
Distributions                     (4.23)      (0.38)    (4.74)      (0.50) 
Other weighted average share 
adjustments(1)                        --        0.01        --          -- 
Net asset value                  $188.78      $15.26   $142.20      $15.14 
Weighted average shares 
 outstanding                              11,123,004             9,456,180 
 
 
____________________________ 
(1)  Includes the impact of different share amounts as a result of calculating 
     certain per share data based on weighted average shares outstanding 
     during the period and certain per share data based on shares outstanding 
     as of the period end. 
 
 
PORTFOLIO ACTIVITY 
--------------------------------- 
($ in millions) 
 
                                          As of               As of 
                                    September 30, 2025  December 31, 2024 
                                    ------------------  ------------------ 
Investments at fair value                       $376.4              $300.7 
Total assets                                    $384.8              $304.8 
Net assets                                      $188.8              $162.4 
Shares outstanding                          12,371,428          10,715,095 
Net asset value per share                       $15.26              $15.16 
 
                                              Three Months Ended 
                                    -------------------------------------- 
                                    September 30, 2025  September 30, 2024 
                                    ------------------  ------------------ 
New investments                                  $42.7                $9.0 
Repayments of investments                        (6.8)               (6.6) 
                                    ------------------  ------------------ 
Net activity                                     $35.9                $2.4 
 
                                          As of               As of 
                                    September 30, 2025  December 31, 2024 
                                    ------------------  ------------------ 
Number of portfolio company 
 investments                                        72                  59 
Number of debt investments                          68                  55 
 
Weight average yield of debt and 
other income producing 
investments(2) 
Cash                                             9.8 %              10.2 % 
Payment-in-kind ("PIK")                          0.1 %               0.2 % 
Fee amortization                                 0.4 %               0.4 % 
                                    ------------------  ------------------ 
Total                                           10.3 %              10.8 % 
 
Weighted average yield on total 
investments(3) 
Cash                                             9.4 %               9.8 % 
PIK                                              0.1 %               0.2 % 
Fee amortization                                 0.3 %               0.3 % 
                                    ------------------  ------------------ 
Total                                            9.8 %              10.3 % 
 
 
____________________________ 
(2)  The dollar-weighted average annualized effective yield is computed using 
     the effective interest rate for the Company's debt investments and other 
     income producing investments, including cash and PIK interest, as well as 
     the accretion of deferred fees. The individual investment yields are then 
     weighted by the respective cost of the investments (as of the date 
     presented) in calculating the weighted average effective yield of the 
     portfolio. The dollar-weighted average annualized yield on the Company's 
     investments for a given period will generally be higher than what 
     investors of our common stock would realize in a return over the same 
     period because the dollar-weighted average annualized yield does not 
     reflect the Company's expense or any sales load that may be paid by 
     investors. 
(3)  The dollar weighted average yield on total investments takes the same 
     yields as calculated in the footnote above, but weights such yields to 
     determine the weighted average effective yield as a percentage of the 
     Company's total investments, including non-income producing equity 
     positions and debt investments on non-accrual status. 
 

Results of Operations

Investment income for the three months ended September 30, 2025 and 2024 totaled $9.4 million and $7.9 million, respectively, most of which was interest income from portfolio investments.

Gross operating expenses for the three months ended September 30, 2025 and 2024 totaled $6.1 million and $4.6 million, respectively. For the same periods, base management fees totaled $1.3 million and $0.9 million, income incentive fees totaled $0.7 million and $0.8 million, respectively; capital gains incentive fees (reversals) of ($0.0) million and less than ($0.01) million, which are not currently payable, respectively; fees and expenses related to the Company's borrowings totaled $3.6 million and $2.5 million (including interest and amortization of deferred financing costs), respectively; administrative expenses totaled $0.2 million and $0.1 million, respectively and other expenses totaled $0.3 million and $0.4 million, respectively. For the three months ended September 30, 2025 and 2024, the Company's investment advisor, Stellus Private BDC Advisor, LLC (the "Advisor"), waived $0.4 million and $0.9 million of management fees, respectively; $0.3 million of income incentive fees for both periods (waived as our shares were not listed on a national exchange), and less than $0.1 million and $0.1 million of expenses pursuant to expense support and conditional reimbursements from the Advisor, respectively, for net operating expenses of $5.4 million and $3.3 million, respectively.

For the three months ended September 30, 2025 and 2024, net investment income was $4.0 million and $4.7 million, or $0.36 and $0.49 per common share based on weighted average common shares outstanding of 11,123,004 and 9,456,180, respectively.

The Company's investment portfolio had a net change in unrealized appreciation of ($0.2) million and ($0.4) million for the three months ended September 30, 2025 and 2024, respectively.

For the three months ended September 30, 2025 and 2024, net increase in net assets resulting from operations totaled $3.8 million and $4.2 million, or $0.34 and $0.45 per common share, based on weighted average common shares outstanding of 11,123,004 and 9,456,180, respectively.

Liquidity and Capital Resources

On September 30, 2022, the Company entered into a senior secured revolving credit agreement with Zions Bancorporation, N.A., dba Amegy Bank and various other lenders (the "Credit Facility"). The Credit Facility, as amended, provides for borrowings up to a maximum of $300.0 million on a committed basis. As of September 30, 2025 and December 31, 2024, the Company had $145.1 million and $90.5 million in outstanding borrowings under the Credit Facility, respectively.

On August 1, 2024, the Company entered into a Loan Financing and Servicing Agreement (the "Loan Agreement") by and among Stellus Private Credit BDC SPV LLC ("PBDC SPV"), as borrower, the Company, as equityholder and servicer, Deutsche Bank AG, New York Branch, as facility agent, Citibank, N.A., as collateral agent and collateral custodian, Alter Domus (US) LLC, as collateral administrator, and the lenders that are party thereto from time to time (the "SPV Facility"). The SPV Facility provides for $50.0 million of initial commitments with an accordion feature that allows for an additional $50.0 million of total commitments from new and existing lenders on the same terms and conditions as the existing commitments. As of both September 30, 2025 and December 31, 2024, the Company had $50.0 million in outstanding borrowings under the SPV Facility.

The Company sold 382,821 common shares of beneficial interest at a weighted-average price of $15.29 per share for aggregate net proceeds of $5.9 million, which included less than $0.1 million of organizational expense allocation pursuant to subscription agreements entered into between the Company and investors during the three months ended September 30, 2025. Additionally, for the nine months ended September 30, 2024, the Company called $15.0 million pursuant to capital draw down subscription agreements between the Company and its shareholders. The transaction resulted in the issuance of 981,034 common shares of beneficial interest at a price of $15.29 per share. Lastly, the Company purchased 141,270 common shares of beneficial interest were validly tendered and not withdrawn prior to the expiration of the tender offer during the three months ended September 30, 2025 at a price equal to $15.29 per Share for an aggregate purchase price of approximately $2.2 million.

Distributions

During the three months ended September 30, 2025 and 2024, the Company declared aggregate distributions of $0.38 per share and $0.50, respectively (million and $4.2 million and $4.7 million in the aggregate, respectively). Tax characteristics of all distributions are reported to stockholders on Form 1099-DIV. Tax characteristics of all distributions will be reported to stockholders on Form 1099-DIV after the end of the calendar year. None of these dividends are expected to include a return of capital

Recent Portfolio Activity

The Company invested in the following portfolio companies for the three months ended September 30, 2025:

 
 
Activity                                   Company           Investment    Instrument 
Type          Date         Company Name    Description       Amount        Type 
-----------   ----------   -------------   ---------------   -----------  ----------- 
                                              Hosts 
                                               competitions 
                                               and provides 
                                               services for 
                             Equine            the U.S.                    Senior 
Add-On         July 28,       Network,         equine                      Secured -- 
 Investment     2025          LLC*             industry       $   958,256  First Lien 
New            July 31,      The Millennium   Facilitator     $ 5,280,193  Senior 
 Investment     2025          Alliance,        of                          Secured -- 
                              LLC              peer-to-peer                First Lien 
                                               events 
                                               connecting 
                                               companies 
                                               with 
                                               technology 
                                               solution 
                                               providers 
                                                             $ 1,341,001  Revolver 
                                                                          Commitment 
                                                             $   294,275  Equity 
New            July 31,      Elder Care       Provider of     $ 3,485,935  Senior 
 Investment     2025          Opco LLC         homecare                    Secured -- 
                                               services                    First Lien 
                                                             $ 3,697,074  Delayed 
                                                                          Draw Term 
                                                                          Loan 
                                                                          Commitment 
                                                             $ 1,259,737  Revolver 
                                                                          Commitment 
                                                             $   740,592  Equity 
Add-On         August 4,     Guidant Corp.*   Provider of     $    50,673  Equity 
 Investment     2025                           liquid 
                                               metering 
                                               products and 
                                               integrated 
                                               solutions to 
                                               the energy 
                                               infrastructu 
                                               re sector 
Add-On         August 5,     MedLearning      Provider of     $ 3,414,406  Senior 
 Investment     2025          Group, LLC*      continuing                  Secured -- 
                                               medical                     First Lien 
                                               education 
                                               services 
New            August 22,    DMD Systems      Provider of     $ 1,533,888  Senior 
 Investment     2025          Recovery,        IT asset                    Secured -- 
                              LLC              disposition                 First Lien 
                                               services 
                                                             $ 4,070,703  Delayed 
                                                                          Draw Term 
                                                                          Loan 
                                                                          Commitment 
                                                             $ 1,368,939  Revolver 
                                                                          Commitment 
                                                             $   174,338  Equity 
Add-On         August 29,    Compost 360      Organic waste   $    22,950  Equity 
 Investment     2025          Acquisition,     recycler and 
                              LLC*             producer of 
                                               compost, 
                                               mulch, and 
                                               engineered 
                                               soils 
New            September     Champion         Provider of     $ 7,822,508  Senior 
 Investment     19, 2025      Services         commercial                  Secured -- 
                              Acquireco        re-roofing                  First Lien 
                              LLC              and 
                                               restoration 
                                               services 
                                                             $ 1,368,939  Revolver 
                                                                          Commitment 
                                                             $   204,254  Equity 
New            September     DFO              Manufacturer    $ 7,358,000  Senior 
 Investment     22, 2025      Enterprises,     of fiber                    Secured -- 
                              LLC              optic cable                 First Lien 
                                               assembly 
                                               equipment, 
                                               consumables, 
                                               and 
                                               precision 
                                               components 
                                                             $ 1,742,096  Revolver 
                                                                          Commitment 
                                                             $   321,180  Equity 
 
 
____________________________ 
*     Existing portfolio company 
 

Events Subsequent to September 30, 2025

The Company's management has evaluated subsequent events through November 14, 2025. There have been no subsequent events that require recognition or disclosure except for the following described below.

Investment Portfolio

The Company invested in the following portfolio companies subsequent to September 30, 2025:

 
Activity Type    Date        Company Name    Company Description    Investment Amount    Instrument Type 
--------------   ---------   -------------   --------------------   -------------------  --------------- 
                                                Provider of 
                                                 patient safety, 
                                                 clinical risk 
                                                 mitigation, and 
                               The               healthcare 
Add-On            October 1,    Hardenbergh      compliance                               Senior Secured 
 Investment        2025         Group, Inc.*     solutions            $        1,241,645  -- First Lien 
New Investment    October      Fidus Systems    Provider of           $        3,023,836  Senior Secured 
                   17, 2025     Inc.             outsourced                               -- First Lien 
                                                 electronic 
                                                 product 
                                                 development and 
                                                 engineering 
                                                 services 
                                                                     $        2,015,890  Delayed Draw 
                                                                                         Term Loan 
                                                                                         Commitment 
                                                                     $        1,446,825  Revolver 
                                                                                         Commitment 
                                                                     $          216,218  Equity 
Add-On            November     Mobotrex         Distributor and       $        1,435,403  Senior Secured 
 Investment        6, 2025      Acquisition,     manufacturer of                          -- First Lien 
                                LLC*             intelligent 
                                                 traffic solution 
                                                 equipment 
                                                                     $        1,668,789  Delayed Draw 
                                                                                         Term Loan 
                                                                                         Commitment 
                                                                     $          461,751  Revolver 
                                                                                         Commitment 
 
 
____________________________ 
*     Existing portfolio company 
 

The Company realized the following portfolio companies subsequent to September 30, 2025:

 
Activity                  Company      Company         Proceeds    Realized    Instrument 
Type           Date       Name         Description     Received    Gain        Type 
------------   --------   ----------   -------------   ----------  ---------  ----------- 
                                          End-to-end 
                                           informatio 
                                           n 
                            Heartland      technologi 
                             Business      es                                  Senior 
Full            October      Systems,      solutions                           Secured -- 
 Repayment       1, 2025     LLC           provider     $3,122,393  $      --  First Lien 
                                                                              Delayed 
                                                                              Draw Term 
                                                       $3,241,539  $      --  Loan 
Full Realization                                       $  452,671  $ 360,253  Equity 
 

Credit Facilities

On October 2, 2025, the "Company entered into Amendment No. 2 to Loan Financing and Servicing Agreement (the "Second Amendment"), by and among Stellus SPV, as borrower (the "Borrower"), the Company, as servicer, Deutsche Bank, as facility agent, agent and a committed lender, which amends that certain Loan Agreement. ). The Second Amendment amended the Loan Agreement to, among other things, (i) increase the commitment from $50.0 million to $75.0 million, (ii) reduce the applicable margin rate on advances under the Loan Agreement to a range of 2.00% to 2.35%, (iii) extend the revolving period to October 2, 2028, and (iv) extend the maturity date to October 2, 2031.

As of November 14, 2025, the outstanding balances under the Credit Facility and SPV Facility were $117.3 million and $75.0 million, respectively.

Distributions Declared

On October 21, 2025 the Board declared a regular monthly dividend for each of October 2025, November 2025, and December 2025 as follows:

 
                Record        Payment      Amount per 
Declared         Date          Date          Share 
-----------   -----------   -----------   ------------ 
10/21/2025     10/22/2025     10/31/2025    $    0.1200 
10/21/2025     11/3/2025      11/28/2025    $    0.1200 
10/21/2025     12/1/2025      12/31/2025    $    0.1200 
 

Sale of Unregistered Securities

Since September 30, 2025, the Company sold 158,404 common shares of beneficial interest at a price of $15.26 per share for aggregate net proceeds of $2.4 million which included less than $0.1 million of organizational expense allocation pursuant to subscription agreements entered into between the Company and investors.

Share Repurchases

Since September 30, 2025, 176,879 common shares of beneficial interest were validly tendered and not withdrawn prior to the expiration of the tender offer. The Company purchased all common shares of beneficial interest validly tendered and not withdrawn at a price equal to $15.25 per share for an aggregate purchase price of $2.7 million.

About Stellus Private Credit BDC

The Company is an externally-managed, closed-end, non-diversified investment management company that has elected to be regulated as a business development company under the Investment Company Act of 1940, as amended. The Company's investment objective is to maximize the total return to its stockholders in the form of current income and capital appreciation by investing primarily in private lower middle-market companies (typically those with $5.0 million to $50.0 million of EBITDA (earnings before interest, taxes, depreciation and amortization)) with a focus on investing through first lien (including unitranche) loans, often with a corresponding equity investment. The Company's investment activities are managed by its investment adviser, Stellus Private BDC Advisor, LLC.

Forward-Looking Statements

Statements included herein may contain "forward-looking statements" which relate to future performance or financial condition. Statements other than statements of historical facts included in this press release may constitute forward-looking statements and are not guarantees of future performance or results and involve a number of assumptions, risks and uncertainties, which change over time. Actual results may differ materially from those anticipated in any forward-looking statements as a result of a number of factors, including those described from time to time in filings by the Company with the Securities and Exchange Commission including the final prospectus that will be filed with the Securities and Exchange Commission. The Company undertakes no duty to update any forward-looking statement made herein. All forward-looking statements speak only as of the date of this press release.

Contacts

Stellus Private Credit BDC

W. Todd Huskinson, Chief Financial Officer

(713) 292-5414

thuskinson@stelluscapital.com

 
                        STELLUS PRIVATE CREDIT BDC 
 
             CONSOLIDATED STATEMENTS OF ASSETS AND LIABILITIES 
 
                                  September 30, 2025 
                                     (unaudited)        December 31, 2024 
                                 --------------------  ------------------- 
ASSETS 
 Non-controlled, non-affiliated 
  investments, at fair value 
  (amortized cost of 
  $371,417,536 and 
  $297,791,269, respectively)     $       376,434,763   $      300,732,065 
 Cash and cash equivalents                  6,386,635            2,144,116 
 Other receivable                              14,778                4,340 
 Interest receivable                        1,774,269            1,367,849 
 Expense reimbursement 
  receivable from the Advisor 
  (Note 2)                                      1,615              161,473 
 Deferred offering costs                       57,662              127,983 
 Related party receivable                          --                2,004 
 Prepaid expenses                              50,024              164,350 
 Receivable for sales and 
  repayments of investments                   123,415               86,896 
                                     ----------------      --------------- 
 Total Assets                     $       384,843,161   $      304,791,076 
                                     ----------------      --------------- 
LIABILITIES 
 Credit Facilities payable        $       191,655,862   $      138,692,860 
 Unearned revenue                           1,197,734              921,629 
 Management fees payable                      855,941              648,149 
 Income incentive fee payable                 475,545              452,186 
 Capital gains incentive fee 
  payable                                     559,652              306,229 
 Interest payable                             711,239              613,821 
 Administrative services 
  payable                                     162,970              109,027 
 Income tax payable                            56,752               51,427 
 Deferred tax liability                       272,073              259,455 
 Other accrued expenses and 
  liabilities                                 120,102              348,413 
                                     ----------------      --------------- 
 Total Liabilities                $       196,067,870   $      142,403,196 
                                     ----------------      --------------- 
 Commitments and contingencies 
 (Note 7) 
                                     ----------------      --------------- 
 Net Assets                       $       188,775,291   $      162,387,880 
                                     ================      =============== 
NET ASSETS 
 Common shares of beneficial 
  interest, par value $0.01 per 
  share (unlimited shares 
  authorized; 12,371,428 and 
  10,715,095 issued and 
  outstanding, respectively)      $           123,714   $          107,151 
 Paid-in capital                          184,807,352          159,483,435 
 Total distributable earnings               3,844,225            2,797,294 
                                     ----------------      --------------- 
 Net Assets                       $       188,775,291   $      162,387,880 
                                     ----------------      --------------- 
 Total Liabilities and Net 
  Assets                          $       384,843,161   $      304,791,076 
                                     ----------------      --------------- 
 Net Asset Value Per Share        $             15.26   $            15.16 
                                     ================      =============== 
 
 
                                        STELLUS PRIVATE CREDIT BDC 
 
                             CONSOLIDATED STATEMENTS OF OPERATIONS (unaudited) 
 
                                Three Months Ended                          Nine Months Ended 
                    ------------------------------------------  ------------------------------------------ 
                     September 30, 2025    September 30, 2024    September 30, 2025    September 30, 2024 
                    --------------------  --------------------  --------------------  -------------------- 
INVESTMENT INCOME 
 Interest income     $         9,206,005    $        7,800,382   $        25,648,553    $       20,954,358 
 Other income                    191,610               132,962               539,155               328,683 
                        ----------------  ---  ---------------      ----------------  ---  --------------- 
 Total Investment 
  Income             $         9,397,615    $        7,933,344   $        26,187,708    $       21,283,041 
                        ----------------  ---  ---------------      ----------------  ---  --------------- 
OPERATING 
EXPENSES 
 Management fees     $         1,283,911    $          896,304   $         3,515,843    $        2,497,611 
 Income incentive 
  fees                           652,037               756,668             1,856,151             1,997,539 
 Capital gains 
  incentive 
  (reversal) fee                (19,310)             (124,713)               253,423              (94,639) 
 Professional fees               140,297               156,396               522,135               481,328 
 Amortization of 
  deferred 
  offering costs                  49,099                61,701               182,080               157,083 
 Administrative 
  services 
  expenses                       192,550               135,018               493,733               379,067 
 Trustees' fees                   40,000                40,000               120,000               120,000 
 Insurance expense                22,370                20,418                66,380                60,811 
 Valuation fees                   47,004                31,965                89,613                60,683 
 Interest expense 
  and other fees               3,621,996             2,496,503             9,879,767             6,884,954 
 Income tax 
  expense                         17,218                    --                34,325                29,274 
 Other general and 
  administrative 
  expenses                        65,841                75,218               211,196               196,063 
                        ----------------  ---  ---------------      ----------------  ---  --------------- 
 Total Operating 
  Expenses           $         6,113,013    $        4,545,478   $        17,224,646    $       12,769,774 
                        ----------------  ---  ---------------      ----------------  ---  --------------- 
 Expenses 
  reimbursed/fees 
  waived by 
  Advisor (Note 
  2)                 $         (691,899)    $      (1,276,857)   $       (1,965,389)    $      (3,566,605) 
                        ----------------  ---  ---------------      ----------------  ---  --------------- 
 Net Operating 
  Expenses           $         5,421,114    $        3,268,621   $        15,259,257    $        9,203,169 
                        ----------------  ---  ---------------      ----------------  ---  --------------- 
 Net Investment 
  Income             $         3,976,501    $        4,664,723   $        10,928,451    $       12,079,872 
                        ================  ===  ===============      ================  ===  =============== 
 Net realized gain 
  on 
  non-controlled, 
  non-affiliated 
  investments        $                --    $               --   $            67,495    $               -- 
 Net realized gain 
  on foreign 
  currency 
  translation        $            22,420    $            5,522                28,839                20,367 
 Net change in 
  unrealized 
  (depreciation) 
  appreciation on 
  non-controlled, 
  non-affiliated 
  investments                  (160,661)             (424,614)             2,044,676             (508,252) 
 Net change in 
  unrealized 
  (depreciation) 
  appreciation on 
  foreign currency 
  translations                   (3,977)                20,336                31,755                 7,167 
 Provision for 
  taxes on net 
  unrealized gain 
  on investments                (50,884)              (19,791)              (12,618)              (15,993) 
                        ----------------  ---  ---------------      ----------------  ---  --------------- 
 Net Increase in 
  Net Assets 
  Resulting from 
  Operations         $         3,783,399    $        4,246,176   $        13,088,598    $       11,583,161 
                        ================  ===  ===============      ================  ===  =============== 
 Net Investment 
  Income Per Share 
  -- basic and 
  diluted            $              0.36    $             0.49   $              1.00    $             1.45 
                        ================  ===  ===============      ================  ===  =============== 
 Net Increase in 
  Net Assets 
  Resulting from 
  Operations Per 
  Share -- basic 
  and diluted        $              0.34    $             0.45   $              1.20    $             1.39 
                        ================  ===  ===============      ================  ===  =============== 
 Weighted Average 
  Common Shares of 
  Beneficial 
  Interest 
  Outstanding -- 
  basic and 
  diluted                     11,123,004             9,456,180            10,943,242             8,335,421 
                        ----------------  ---  ---------------      ----------------  ---  --------------- 
 Distributions Per 
  Share -- basic 
  and diluted        $              0.38    $             0.50   $              1.10    $             1.49 
                        ================  ===  ===============      ================  ===  =============== 
 
 
                               STELLUS PRIVATE CREDIT BDC 
 
              CONSOLIDATED STATEMENTS OF CHANGES IN NET ASSETS (unaudited) 
 
                        Common Shares of 
                       Beneficial Interest                      Total 
                      --------------------- 
                       Number of     Par       Paid-in      distributable 
                        shares      value      capital          gain         Net Assets 
                      -----------  --------  ------------  ---------------  ------------ 
Balances at 
 December 31, 2023      7,102,136  $ 71,021  $104,810,048   $    3,140,953  $108,022,022 
Net investment 
 income                        --        --            --        3,552,515     3,552,515 
Net realized gain on 
 foreign currency 
 translation                   --        --            --            8,442         8,442 
Net change in 
 unrealized 
 appreciation on 
 non-controlled, 
 non-affiliated 
 investments                   --        --            --          333,461       333,461 
Net change in 
 unrealized 
 depreciation on 
 foreign currency 
 translations                  --        --            --          (8,881)       (8,881) 
Benefit for taxes on 
 net unrealized loss 
 on investments                --        --            --           45,885        45,885 
Distributions from 
 net investment 
 income                        --        --            --      (3,610,362)   (3,610,362) 
Issuance of common 
 shares of 
 beneficial 
 interest                 255,902     2,559     3,901,680               --     3,904,239 
                      -----------   -------   -----------      -----------   ----------- 
Balances at March 
 31, 2024               7,358,038  $ 73,580  $108,711,728   $    3,462,013  $112,247,321 
                      ===========   =======   ===========      ===========   =========== 
Net investment 
 income                        --        --            --        3,862,634     3,862,634 
Net realized gain on 
 foreign currency 
 translation                   --        --            --            6,403         6,403 
Net change in 
 unrealized 
 depreciation on 
 non-controlled, 
 non-affiliated 
 investments                   --        --            --        (417,099)     (417,099) 
Net change in 
 unrealized 
 depreciation on 
 foreign currency 
 translations                  --        --            --          (4,288)       (4,288) 
Provision for taxes 
 on net unrealized 
 gain on 
 investments                   --        --            --         (42,087)      (42,087) 
Distributions from 
 net investment 
 income                        --        --            --      (4,075,936)   (4,075,936) 
Issuance of common 
 shares of 
 beneficial 
 interest               2,032,499    20,325    31,035,613               --    31,055,938 
                      -----------   -------   -----------      -----------   ----------- 
Balances at 
 June 30, 2024          9,390,537  $ 93,905  $139,747,341   $    2,791,640  $142,632,886 
                      ===========   =======   ===========      ===========   =========== 
Net investment 
 income                        --        --            --        4,664,723     4,664,723 
Net realized gain on 
 foreign currency 
 translation                   --        --            --            5,522         5,522 
Net change in 
 unrealized 
 depreciation on 
 non-controlled, 
 non-affiliated 
 investments                   --        --            --        (424,614)     (424,614) 
Net change in 
 unrealized 
 appreciation on 
 foreign currency 
 translations                  --        --            --           20,336        20,336 
Provision for taxes 
 on net unrealized 
 gain on 
 investments                   --        --            --         (19,791)      (19,791) 
Distributions from 
 net investment 
 income                        --        --            --      (4,740,785)   (4,740,785) 
Issuance of common 
 shares of 
 beneficial 
 interest                 377,534     3,776     5,751,834               --     5,755,610 
Redemption of common 
 shares of 
 beneficial 
 interest               (373,094)   (3,731)   (5,663,574)               --   (5,667,305) 
                      -----------   -------   -----------      -----------   ----------- 
Balances at 
 September 30, 2024     9,394,977  $ 93,950  $139,835,601   $    2,297,031  $142,226,582 
                      ===========   =======   ===========      ===========   =========== 
 
Balances at 
 December 31, 2024     10,715,095  $107,151  $159,483,435   $    2,797,294  $162,387,880 
                      ===========   =======   ===========      ===========   =========== 
Net investment 
 income                        --        --            --        3,306,751     3,306,751 
Net realized gain on 
 foreign currency 
 translation                   --        --            --            1,621         1,621 
Net change in 
 unrealized 
 appreciation on 
 non-controlled, 
 non-affiliated 
 investments                   --        --            --        1,180,792     1,180,792 
Net change in 
 unrealized 
 appreciation on 
 foreign currency 
 translations                  --        --            --           13,034        13,034 
Provision for taxes 
 on net unrealized 
 gain on 
 investments                   --        --            --           61,859        61,859 
Distributions from 
 net investment 
 income                        --        --            --      (3,881,841)   (3,881,841) 
Issuance of common 
 shares of 
 beneficial 
 interest                 158,226     1,582     2,406,248               --     2,407,830 
                      -----------   -------   -----------      -----------   ----------- 
Balances at 
 March 31, 2025        10,873,321  $108,733  $161,889,683   $    3,479,510  $165,477,926 
                      ===========   =======   ===========      ===========   =========== 
Net investment 
 income                        --        --            --        3,645,199     3,645,199 
Net realized gain on 
 investments                   --        --            --           67,495        67,495 
Net realized gain on 
 foreign currency 
 translation                   --        --            --            4,798         4,798 
Net change in 
 unrealized 
 appreciation on 
 non-controlled, 
 non-affiliated 
 investments                   --        --            --        1,024,545     1,024,545 
Net change in 
 unrealized 
 appreciation on 
 foreign currency 
 translations                  --        --            --           22,698        22,698 
Provision for taxes 
 on net unrealized 
 gain on 
 investments                   --        --            --         (23,593)      (23,593) 
Distributions from 
 net investment 
 income                        --        --            --      (3,934,324)   (3,934,324) 
Issuance of common 
 shares of 
 beneficial 
 interest                 276,357     2,764     4,220,720               --     4,223,484 
Redemption of common 
 shares of 
 beneficial 
 interest                (22,609)     (226)     (342,525)               --     (342,751) 
                      -----------   -------   -----------      -----------   ----------- 
Balances at 
 June 30, 2025         11,127,069  $111,271  $165,767,878   $    4,286,328  $170,165,477 
                      ===========   =======   ===========      ===========   =========== 
Net investment 
 income                        --        --            --        3,976,501     3,976,501 
Net realized gain on 
 foreign currency 
 translation                   --        --            --           22,420        22,420 
Net change in 
 unrealized 
 depreciation on 
 non-controlled, 
 non-affiliated 
 investments                   --        --            --        (160,661)     (160,661) 
Net change in 
 unrealized 
 depreciation on 
 foreign currency 
 translations                  --        --            --          (3,977)       (3,977) 
Provision for taxes 
 on net unrealized 
 gain on 
 investments                   --        --            --         (50,884)      (50,884) 
Distributions from 
 net investment 
 income                        --        --            --      (4,225,502)   (4,225,502) 
Issuance of common 
 shares of 
 beneficial 
 interest               1,385,629    13,856    21,198,080               --    21,211,936 
Redemption of common 
 shares of 
 beneficial 
 interest               (141,270)   (1,413)   (2,158,606)               --   (2,160,019) 
                      -----------   -------   -----------      -----------   ----------- 
Balances at 
 September 30, 2025    12,371,428  $123,714  $184,807,352   $    3,844,225  $188,775,291 
                      ===========   =======   ===========      ===========   =========== 
 
 
                         STELLUS PRIVATE CREDIT BDC 
 
              CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) 
 
                                              Nine Months Ended 
                                  ------------------------------------------ 
                                   September 30, 2025    September 30, 2024 
                                  --------------------  -------------------- 
Cash Flows from Operating 
Activities 
Net increase in net assets 
 resulting from operations         $        13,088,598   $        11,583,161 
 Adjustments to reconcile net 
 increase in net assets from 
 operations to net cash used in 
 operating activities: 
 Purchases of investments                 (93,853,701)          (67,038,045) 
 Proceeds from sales and 
  repayments of investments                 21,248,780            19,584,247 
 Net change in unrealized 
  (appreciation) depreciation on 
  investments                              (2,044,676)               508,252 
 Net change in unrealized 
  appreciation foreign currency 
  translations                                (31,755)               (7,167) 
 Increase in investments due to 
  PIK                                        (253,297)             (671,421) 
 Amortization of premium and 
  accretion of discount, net                 (737,073)             (482,032) 
 Deferred tax provision                         12,618                15,992 
 Amortization of loan structure 
  fees                                         434,698               231,435 
 Amortization of deferred 
  offering costs                               182,080               157,083 
 Net realized gain on 
 investments                                  (67,495)                    -- 
 Changes in other assets and 
 liabilities 
 Increase in interest receivable             (406,420)             (311,511) 
 Increase in other receivable                 (10,438)             (144,561) 
 Decrease in related party 
  receivable                                     2,004               159,206 
 Decrease (increase) in expense 
  reimbursements receivable from 
  the Advisor                                  159,858               (1,791) 
 Decrease in prepaid expenses                  114,326                74,874 
 Increase in related party 
  payable                                           --                51,719 
 Increase (decrease) in 
  administrative services 
  payable                                       53,943              (11,244) 
 Increase in interest payable                   97,418               534,959 
 Increase in income management 
 fees payable                                  207,792                    -- 
 Increase in income incentive 
  fees payable                                  23,359                92,632 
 Increase (decrease) in capital 
  gains incentive fees payable                 253,423              (94,639) 
 Increase (decrease) in unearned 
  revenue                                      276,105             (157,651) 
 Increase (decrease) in income 
  tax payable                                    5,325             (130,720) 
 (Decrease) increase in other 
  accrued expenses and 
  liabilities                                (228,311)               343,542 
                                      ----------------      ---------------- 
Net Cash Used in Operating 
 Activities                        $      (61,472,839)   $      (35,713,680) 
                                      ----------------      ---------------- 
Cash Flows from Financing 
Activities 
 Proceeds from issuance of 
  common shares of beneficial 
  interest                         $        27,843,250   $        40,715,787 
 Offering costs paid for common 
  shares of beneficial interest 
  issued                                     (111,759)             (200,160) 
 Purchase of common shares of 
  beneficial interest in tender 
  offer                                    (2,502,770)           (5,667,305) 
 Stockholder distributions paid           (12,041,667)          (15,978,151) 
 Borrowings under Credit 
  Facilities                                98,050,000           131,300,000 
 Repayments of Credit Facilities          (43,450,000)         (110,700,000) 
 Financing costs paid on Credit 
  Facilities                               (2,071,696)             (832,155) 
                                      ----------------      ---------------- 
Net Cash Provided by Financing 
 Activities                        $        65,715,358   $        38,638,016 
                                      ----------------      ---------------- 
Net Increase in Cash and Cash 
 Equivalents                       $         4,242,519   $         2,924,336 
                                      ----------------      ---------------- 
Cash and Cash Equivalents 
 Balance at Beginning of Period              2,144,116               593,685 
                                      ----------------      ---------------- 
Cash and Cash Equivalents 
 Balance at End of Period          $         6,386,635   $         3,518,021 
                                      ================      ================ 
Supplemental and Non-Cash 
Activities 
 Cash paid for interest expense    $         9,347,651   $         6,118,560 
 Income and excise tax paid                     29,000               159,994 
 Value of common shares of 
  beneficial interest issued 
  pursuant to Dividend 
  Reinvestment Plan                          1,185,787             1,185,787 
 

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SOURCE Stellus Private Credit BDC

 

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November 14, 2025 16:04 ET (21:04 GMT)

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