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    FSK
    Earnings call· Jun 2026(Q2 FY26)

    FS KKR Capital Q2 FY26 earnings call FSK

    Aug 6, 2026 Source

    Executive summary

    FS KKR Capital Corp. Q2 FY26 — Strategic Actions Underway, NAV Decline

    FS KKR Capital Corp. reported Q2 FY26 results marked by significant strategic actions aimed at enhancing shareholder value and portfolio quality. The company successfully executed a KKR tender offer, issued convertible preferred stock to KKR, and initiated a share repurchase program, while KKR also waived incentive fees. Despite a decline in net asset value per share and a reduction in the investment portfolio size, management emphasized progress in portfolio rotation and leverage reduction, aiming for a smaller, higher-quality fund.

    Highlights

    6
    • Net investment income of $0.44 per share, equating to an annualized yield of 9.6% based on June 30 NAV, exceeding prior guidance of 8% to 9%.

    • Successful completion of KKR's $150 million tender offer for FSK shares at $11 per share.

    • Issuance of $150 million in convertible preferred stock to KKR, enhancing liquidity.

    • KKR waived 100% of its portion of the subordinated income incentive fee for 4 consecutive quarters, positively impacting Q2 NII by $11 million.

    • Nonaccruals decreased to 7.1% of portfolio cost basis and 3.8% of fair value basis as of June 30, down from 8.1% and 4.2% respectively.

    • Reduced debt-to-equity to 127% and net debt-to-equity to 122%, returning to the target range of 1x to 1.25x.

    Concerns

    5
    • Net asset value per share declined 2.8% from $18.83 to $18.30 during the quarter.

    • Investment portfolio decreased by $735 million net during the quarter due to net sales and repayments.

    • Total investment income decreased by $14 million quarter-over-quarter to $290 million.

    • Interest income decreased by $7 million quarter-over-quarter to $217 million due to portfolio reduction and nonaccruals.

    • Dividend and fee income decreased by $7 million quarter-over-quarter to $73 million.

    Guidance & targets

    3
    CategoryTargetConfidence
    Net investment income (NII)
    in the range of 8% to 9% of net asset value on an annualized basis
    high materiality
    Medium
    Leverage (net debt-to-equity)
    middle of that target range
    high materiality
    Medium
    Share repurchase program completion
    fulfill that
    high materiality
    High

    Segment performance

    2
    SegmentRevenueYoYQoQMargin
    Total Investment Portfolio
    The investment portfolio saw a net decrease of $735 million during the quarter due to new investments of $590 million and net sales/repayments of $1.3 billion. Credit quality improved with a reduction in nonaccruals.
    Fair value: $11.4 billionNumber of portfolio companies: 23210 largest portfolio companies % of fair value: 21% (vs 20% in Q1)First lien loans %: 59%Senior secured debt %: 63%Weighted average yield on accruing debt investments: 9.8% (vs 9.9% in Q1)Weighted average EBITDA of portfolio companies: $241 millionMedian EBITDA of portfolio companies: $130 millionWeighted average year-over-year EBITDA growth rate: 6%Median interest coverage: 1.9xNonaccruals % of cost basis: 7.1% (vs 8.1% in Q1)Nonaccruals % of fair value basis: 3.8% (vs 4.2% in Q1)
    $290 milliondecreased by $14 million
    Joint Venture (Look-Through)
    The joint venture's ownership structure changed in Q1 2026, with the partner increasing its stake. When looking through the JV, first lien loans total approximately 69% and senior secured investments total approximately 73% of the total portfolio.
    Fair value % of total portfolio: 14%FSK ownership percentage: 79% (vs 87.5% prior)Partner ownership percentage: 21% (vs 12.5% prior)Dividend income from JV: $45 million

    Operational metrics

    32
    Adjusted net investment income per share
    $0.43
    Q2 FY26

    Compared to GAAP net investment income of $0.44 per share.

    Net asset value per share
    $18.30decreased 2.8% from $18.83
    June 30, 2026

    The decline was primarily due to a decrease in the overall value of the investment portfolio.

    Weighted average cost of debt
    5.5%
    June 30, 2026

    Reflects the cost of the company's borrowings.

    Debt-to-equity
    127%vs 138% at March 31, 2026
    June 30, 2026

    Reduced leverage to be within the target range.

    Net debt-to-equity
    122%vs 131% at March 31, 2026
    June 30, 2026

    Reduced leverage to be within the target range of 1x to 1.25x.

    Available liquidity
    $3.5 billion
    June 30, 2026

    Represents the total liquidity resources available to the company.

    Share repurchase program authorization
    $300 million
    ongoing

    The company's authorized program for common stock repurchases.

    Shares repurchased
    377,800 shares
    Q2 FY26

    Repurchases made through the program during the second quarter.

    Shares repurchased (Q3 YTD)
    3.3 million shares
    Q3 FY26 YTD

    Repurchases made since the beginning of the third quarter.

    KKR incentive fee waiver impact
    $11 million
    Q2 FY26

    Positive impact on Q2 net investment income due to KKR waiving its portion of the subordinated income incentive fee.

    New investments originated
    $590 million
    Q2 FY26

    Almost all related to deals committed to prior to Q2 or add-on financings to existing portfolio companies.

    Net sales and repayments
    $1.3 billion
    Q2 FY26

    Includes net sales to the joint venture, contributing to a net portfolio decrease.

    Net portfolio decrease
    $735 million
    Q2 FY26

    Resulting from new investments coupled with net sales and repayments.

    Asset sales to third parties
    $500 million
    Q2 FY26

    Part of the portfolio rotation strategy.

    Unsecured notes issuance
    $900 million
    June 2026

    Issued to manage capital structure and liquidity.

    Unsecured debt % of drawn balance sheet
    72%
    June 30, 2026

    Indicates the composition of the company's debt.

    Unsecured debt % of committed balance sheet
    48%
    June 30, 2026

    Indicates the composition of the company's debt.

    Total interest income
    $217 milliondecreased $7 million QoQ
    Q2 FY26

    Primary component of total investment income, declined due to portfolio reduction and nonaccruals.

    Dividend and fee income
    $73 milliondecreased $7 million QoQ
    Q2 FY26

    Comprised of JV dividends, other portfolio dividends, and fee income.

    Other dividends from portfolio companies
    $23 million
    Q2 FY26

    Part of total dividend and fee income.

    Fee income
    $5 million
    Q2 FY26

    Part of total dividend and fee income.

    Net expenses
    $168 milliondecreased $19 million QoQ
    Q2 FY26

    Overall expenses for the quarter.

    Interest expense
    $101 milliondecreased $4 million QoQ
    Q2 FY26

    Cost of debt for the quarter.

    Management fees
    $44 milliondecreased $4 million QoQ
    Q2 FY26

    Fees paid to the investment adviser.

    Income incentive fees (net of waiver)
    $12 milliondecreased $13 million from Q1
    Q2 FY26

    Fees paid to the adviser after accounting for the KKR waiver.

    Other expenses
    $11 millionincreased $2 million QoQ
    Q2 FY26

    Miscellaneous operating expenses.

    NAV decrease from investment portfolio value
    $0.56
    Q2 FY26

    Impact of the decrease in the overall value of the investment portfolio on NAV per share.

    Dividend paid impact on NAV
    $0.42
    Q2 FY26

    Impact of the quarterly common stock dividend paid during the quarter on NAV per share.

    Share repurchase impact on NAV
    $0.01
    Q2 FY26

    Positive impact on NAV per share due to share repurchases that began on June 29.

    Distribution per share
    $0.44
    Q3 FY26

    Declared by the Board for common shareholders, consistent with policy of paying 100% of prior quarter's GAAP NII.

    Annualized yield on NAV
    9.6%
    Q2 FY26

    Calculated based on net investment income per share for the second quarter.

    Spreads widening
    75 bps
    Q2 FY26

    Spreads widened for new deals due to redemption activity in the nontraded space, creating a more lender-friendly environment.

    Deals & partnerships

    3
    KKRKKR subsidiary purchased FSK common stock through a tender offer.$150 million

    KKR's tender offer expired on June 11, 2026, with KKR purchasing approximately $150 million of FSK common stock at $11 per share.

    KKRFSK issued cumulative, convertible, perpetual, preferred stock to a KKR subsidiary.$150 millionperpetual

    Closed on June 29, 2026. The preferred stock pays quarterly dividends of 5% per annum cash (or 7% PIK at FSK's option), increasing annually by 1% after 5.5 years.

    South Carolina Retirement Systems Group TrustPartner increased equity ownership in the joint venture.

    Partner increased equity ownership from 12.5% to approximately 21% in the joint venture, executed at the then-current net asset value. This change was fully reflected in Q2 dividend income from the JV.

    Risks & headwinds

    5
    Geopolitical uncertaintyongoing

    elevated levels of macroeconomic volatility

    Mitigation: disciplined underwriting and thoughtful capital structure selection; FSK does not invest directly in oil or commodity-linked companies

    Inflationary pressuresongoing

    Inflation remains higher than pre-pandemic norms

    Mitigation: portfolio companies historically demonstrated ability to pass through higher operating costs to customers

    Rapid technological change (AI and automation)ongoing

    creating both opportunities and risks as industries adapt to evolving competitive dynamics

    Mitigation: breadth and depth of the KKR Credit platform, along with active approach to portfolio management

    Slower repayments/M&A activityQ3 expected to be light

    prepayments or repayments have definitely been slower than I think we would have expected

    Mitigation: team has definitely been busier on the other side of June 30; expects activity to ramp back up to more traditional levels at some point

    Need for portfolio stabilization and quality improvementongoing through '26 and into '27

    recognize that there is work ahead as we continue stabilizing our investment portfolio

    Mitigation: executing on strategic actions, portfolio rotation, common stock buyback program

    What to watch in Q3 FY26

    5

    Share repurchase program progress

    next quarter (Q3 FY26) and into FY27
    Current$40 million repurchased ($4M in Q2, $36M in Q3 YTD)
    TargetContinued progress towards $300 million total

    Why it matters

    Demonstrates commitment to shareholder returns and NAV accretion, especially given current stock valuation.

    I think we've been trying to guide folks, and I think we talked about this on the last call that we have every intention of filling this, but it's going to be mindful of those sort of points and probably occurs over the course of '26 and '27.

    Q&A highlights

    6

    What were the characteristics of the $500 million loan sales, how were they executed, and should we expect this to be ongoing?

    The sales were part of ordinary course business, focusing on larger exposures or high-quality assets with different margins. They were executed to reduce leverage and achieve target ranges. This activity is not necessarily ongoing in the same volume but is part of portfolio management.

    I'd put it a little bit more in probably just ordinary course of business, right? We talked about this on our last call, looking at some of the tall trees, some of the larger exposures we might have had or some, we'll call it, very high-quality assets, but maybe just at a different kind of margin than what the market was affording.

    asked by Arren Cyganovich (Truist Securities) · answered by Daniel Pietrzak

    2 min read6 chapters

    Detailed Narrative

    01

    Strategic Actions and Shareholder Value

    FSK's management highlighted several strategic actions undertaken by the FS/KKR adviser to enhance the company's financial and trading profile. These include a $150 million tender offer by KKR, the issuance of $150 million in convertible preferred stock to KKR, and the commencement of a $300 million share repurchase program. Additionally, KKR agreed to waive its portion of the subordinated income incentive fee for four consecutive quarters, positively impacting Q2 NII by $11 million.

    02

    Portfolio Rotation and Asset Sales

    The company is actively focused on rotating certain assets to increase the overall quality and diversification of its investment portfolio. During Q2, FSK originated $590 million of new investments, primarily from prior commitments or add-on financings. Net sales and repayments totaled $1.3 billion, leading to a net portfolio decrease of $735 million. This included the sale of approximately $500 million of investments to third parties at prices in line with Q1 valuations, and a $50 million capital return from Global Jet.

    03

    Credit Quality and Nonaccrual Status

    As of June 30, nonaccruals represented 7.1% of the portfolio on a cost basis and 3.8% on a fair value basis, an improvement from 8.1% and 4.2% respectively in Q1. Two investments, Heniff Transportation Systems and Alacrity Solutions Group, were added to nonaccrual status, totaling $104 million cost and $91 million fair value. Conversely, Dental Care Alliance and Affordable Care were removed from nonaccrual status after being restructured.

    04

    Capital Structure and Liquidity Management

    FSK successfully reduced its leverage, with debt-to-equity at 127% and net debt-to-equity at 122% as of June 30, down from 138% and 131% at March 31, bringing it within the target range of 1x to 1.25x. The company issued $900 million of 7.5% unsecured notes due 2031, which were swapped to SOFR plus 3.488%. Available liquidity stood at $3.5 billion, with unsecured debt comprising 72% of the drawn balance sheet and 48% of the committed balance sheet.

    05

    Market Environment and Underwriting Discipline

    Management noted ongoing geopolitical uncertainty🌐, inflationary pressures, and rapid technological change impacting credit markets. Despite these factors, portfolio companies, particularly in the upper middle market (weighted average EBITDA of $241 million, median $130 million), have historically demonstrated an ability to pass through higher operating costs. Median interest coverage remained healthy at approximately 1.9x, reinforcing confidence in disciplined underwriting and thoughtful capital structure selection.

    06

    Joint Venture Evolution

    In February 2026, the partner, South Carolina Retirement Systems Group Trust, increased its equity ownership in the joint venture from 12.5% to approximately 21%, with FSK's ownership changing from 87.5% to approximately 79%. This change was fully reflected in Q2 dividend income from the JV. Management expressed satisfaction with the current JV structure and ongoing relationship with the partner.

    AI-generated summary of the company’s earnings call. Not investment advice.