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    SLRC
    Earnings call· Jun 2026(Q2 FY26)

    SLR Investment Q2 FY26 earnings call SLRC

    Aug 5, 2026 Source

    Executive summary

    SLR Investment Corp. Q2 FY26 — Specialty Finance Drives Originations Amidst Defensive Stance

    SLR Investment Corp. maintained a defensive investment approach in Q2 FY26, prioritizing specialty finance, which comprised 98% of new originations. Despite a slight NAV per share decline due to two nonaccruals, the company reported strong origination volume and ample liquidity. Management emphasized its long-standing expertise in collateral-backed lending and strategic growth initiatives in ABL and life sciences to enhance future earnings.

    Highlights

    5
    • Originated $471 million in new investments, representing 60% higher than average gross originations since 2018.

    • 98% of Q2 originations were in specialty finance, aligning with the company's defensive strategy.

    • Net asset value per share of $18, declined less than 90 basis points from the prior quarter despite market challenges.

    • Over $900 million of available capital to deploy, including credit facility capacity, providing strong liquidity.

    • Exposure to the software industry reduced to less than 1% of fair value after a premium repayment.

    Concerns

    5
    • Net asset value per share declined to $18 from $18.16, primarily due to markdowns and two loans placed on nonaccrual.

    • Two loans, RQM Corporation ($26 million investment) and OmniGuide Holdings ($34 million par value loan), were placed on nonaccrual, moving from zero in the prior quarter.

    • The company recorded net unrealized losses of $9.5 million in Q2, compared to $0.7 million in Q1 FY26.

    • Weighted average asset level yield on the ABL portfolio decreased to 12% from 12.3% in the prior quarter.

    • Weighted average yield on the cash flow portfolio decreased to 9.6% from 9.9% at the end of the first quarter.

    Guidance & targets

    6
    CategoryTargetConfidence
    Q3 FY26 Originations
    solid quarter of originations with a similar weighting towards specialty finance investments
    medium materiality
    Medium
    Debt Capital Markets Access
    continue to prudently access the debt capital markets and issue unsecured debt as and when needed
    low materiality
    High
    ABL Portfolio Growth
    produce net portfolio growth across our ABL strategy this year
    medium materiality
    High
    Life Sciences Portfolio Growth
    generate portfolio growth over the coming quarters
    medium materiality
    Medium
    SSLP Portfolio Growth
    continue to grow this portfolio opportunistically
    low materiality
    Medium
    Net Investment Income
    lift net investment income
    high materiality
    Medium

    Segment performance

    5
    SegmentRevenueYoYQoQMargin
    Asset-Based Lending (ABL)
    Seeing increased activity across the ABL platform from both sponsor finance clients and entrepreneurs. PE firms are increasingly using ABL structures for LBOs, strategic acquisitions, and turnarounds. Expect net portfolio growth across this strategy this year.
    Portfolio total: $1.4BBorrowers: 246Comprehensive portfolio share: >43%Q2 Originations: $200MQ2 Prepayments: $246MWeighted average asset level yield: 12% (vs 12.3% prior quarter)
    Equipment Finance
    Credit profile of this portfolio was stable quarter-over-quarter. Majority of originations came from providing leases to investment-grade corporate borrowers for mission-critical equipment. Pipeline has expanded, and demand for lease extensions is increasing.
    Portfolio total: $1.1BBorrowers: 580Comprehensive portfolio share: 34%Q2 Originations: $154MQ2 Repayments: $140MWeighted average asset level yield: 10.7%
    Life Sciences
    The opportunity set for late-stage life science loans is improving with greater market activity. The company is holding firm on rigorous underwriting standards. Recently expanded life science finance team and product offering, expecting portfolio growth in coming quarters.
    Portfolio total: $190MBorrowers: 6Comprehensive portfolio share: <6% (down from peak of 15% in 2020)Q2 Originations: $24MQ2 Repayments: $11M
    Cash Flow Lending
    Taking an opportunistic approach due to greater competition in the sponsor finance market. Broad platform expertise in healthcare enables continued lending in this industry. Activity is starting to pick up in healthcare, which suffered less enterprise value degradation.
    Portfolio total: $450MBorrowers: 26Software exposure: <1% of total portfolioWeighted average EBITDA: ~$116MFirst lien structures: 100%Weighted average loan-to-value: ~39%Average interest coverage ratio: 2.25xQ2 Investments: $9MQ2 Repayments: $34MWeighted average yield: 9.6% (vs 9.9% prior quarter)
    SSLP
    Expect to continue to grow this portfolio opportunistically as conditions in the cash flow market warrant.
    Q2 Investments: $6.5MQ2 Repayments: $12MNet leverage: 9xAnnualized yield: 11.8% (vs 12.2% prior quarter)Undrawn capacity: $55M
    Income: $1.4M

    Operational metrics

    36
    Net Asset Value (NAV)
    $982M
    Q2 FY26

    NAV at June 30, 2026, compared to March 31, 2026.

    On-balance sheet investment portfolio fair value
    $2.1B
    Q2 FY26

    Fair value of the on-balance sheet investment portfolio at quarter end.

    Gross investment income
    $48.8Mvs $49.3M for Q1 FY26
    Q2 FY26

    Gross investment income for the three months ended June 30.

    Net expenses
    $31.1Mvs $31.4M for Q1 FY26
    Q2 FY26

    Net expenses for the three months ended June 30.

    Net unrealized losses
    $9.5Mvs $0.7M for Q1 FY26
    Q2 FY26

    Net unrealized losses in the second quarter.

    Net increase in net assets from operations
    $8.3Mvs $17.1M for Q1 FY26
    Q2 FY26

    Net increase in net assets resulting from operations for the three months ended June 30.

    Quarterly distribution
    $0.31
    Q2 FY26

    Declared by the Board of Directors.

    Net debt-to-equity ratio
    1.16x
    Q2 FY26

    Net debt-to-equity ratio at June 30.

    Unsecured debt outstanding
    $1.16B
    Q2 FY26

    Total unsecured debt outstanding at June 30.

    Revolving credit facility capacity
    $995Mincreased by $25M
    Q2 FY26

    Total revolving commitments across two credit facilities.

    Available capital to deploy
    >$900M
    Q2 FY26

    Including available credit facility capacity at SSLP and specialty finance portfolio companies.

    Weighted average asset level yield
    11.1%consistent with prior quarter
    Q2 FY26

    Weighted average asset level yield for the comprehensive portfolio.

    Nonaccrual loans
    2from 0 prior quarter
    Q2 FY26

    Number of loans placed on nonaccrual during the quarter.

    Watch list accounts
    2.5%
    Q2 FY26

    Percentage of portfolio on the watch list.

    Gross income from restructured PIK
    2%
    Q2 FY26

    Percentage of gross income derived from restructured PIK resulting from amendments.

    Software industry exposure
    <1%
    Q2 FY26

    Exposure to the software industry after a premium repayment.

    Software loans outstanding (KBRA estimate)
    $224B
    Current

    KBRA estimate of total software loans outstanding in private debt.

    Total originations
    $471M60% higher than average since 2018
    Q2 FY26

    Total new investments originated during the second quarter.

    Net originations
    $40M
    Q2 FY26

    Net originations after repayments during the second quarter.

    Comprehensive portfolio
    $3.2B
    Q2 FY26

    Total comprehensive portfolio at quarter end.

    Average exposure (comprehensive portfolio)
    $3.7M
    Q2 FY26

    Average exposure across the comprehensive portfolio.

    Senior secured loans
    98%
    Q2 FY26

    Percentage of the portfolio consisting of senior secured loans at fair value.

    First lien loans
    96%
    Q2 FY26

    Percentage of the portfolio invested in first lien loans.

    Second lien investments
    2%
    Q2 FY26

    Percentage of the loan portfolio invested in second lien investments.

    Specialty finance investments
    >86%
    Q2 FY26

    Percentage of the comprehensive portfolio comprised of specialty finance investments.

    Weighted average investment risk rating
    <2
    Q2 FY26

    Weighted average investment risk rating at quarter end.

    Portfolio rated 2 or higher
    97.5%
    Q2 FY26

    Percentage of the portfolio rated 2 or higher on the risk rating scale.

    Life Sciences capital deployed (historical)
    $3B
    Historical

    Total capital deployed by the life sciences team historically.

    Life Sciences asset level returns (historical)
    16%
    Historical

    Asset level returns generated by the life sciences team historically.

    Life Sciences defaults and losses (historical)
    0
    Historical

    Number of defaults and losses experienced by the life sciences team historically.

    Biotech index performance
    100%since trough a year ago
    Past year

    Performance of the biotech index.

    M&A activity (Life Sciences)
    >2xvs H1 FY25
    H1 FY26

    Increase in M&A activity in the life sciences sector.

    FDA approvals (Life Sciences)
    44%vs prior year
    YTD

    Growth in FDA approvals in the life sciences sector.

    Cash flow portfolio first lien structures
    100%
    Q2 FY26

    Percentage of cash flow investments that are first lien structures.

    Team ownership of company stock
    >8%
    Current

    Percentage of the company's stock owned by the SLR team.

    ABL lending approach
    Q2 FY26

    Management clarified that ABL is not a formulaic application of fixed percentages like $0.85 on receivables and $0.50 on inventory, but rather a business of judgment and active collateral management.

    Industry KPIs

    1
    MetricValueDetails
    Net interest income$17.8MUSD

    Deals & partnerships

    1
    Large U.S. commercial bankSourcing arrangement for ABL investments

    The adviser recently established a sourcing arrangement for ABL investments with a large U.S. commercial bank that spans many of SLRC's ABL strategies.

    Risks & headwinds

    5
    More challenging direct lending environment due to rising interest ratesLasting rise

    Fixed income markets are now pricing in more rate hikes, not relief.

    Mitigation: Prioritizing asset-heavy, liquid collateral-backed lending over cash flow dependent structures; leveraging specialty finance platform.

    Software maturity wall approachingApproaching

    $224 billion or 22% of total private debt exposure (KBRA estimate) may be challenging to refinance.

    Mitigation: Reduced software exposure to less than 1% of fair value; positioning to be opportunistic in other areas.

    Two loans placed on nonaccrualQ2 FY26

    RQM Corporation ($26 million investment) and OmniGuide Holdings ($34 million par value loan) placed on nonaccrual, moving from 0 nonaccruals.

    Mitigation: Focused on maximizing returns, in constructive dialogue with stakeholders (RQM); engaged third parties to assist with operational challenges (OmniGuide).

    Competition in sponsor finance marketCurrent

    Not quantified, but noted as 'greater competition'.

    Mitigation: Taking an opportunistic approach to this asset class; leveraging broad platform expertise in healthcare.

    Capital deployment challenge for the industryRight now

    More capital chasing a narrower set of attractive opportunities.

    Mitigation: Diversified platform and broad solution set positions SLRC to take advantage of opportunities as they evolve across investment strategies.

    What to watch in Q3 FY26

    5

    ABL Portfolio Growth

    FY26
    CurrentExpecting net portfolio growth this year
    TargetContinued net portfolio growth

    Why it matters

    ABL is a key strategic focus and driver of portfolio growth and earnings for the company.

    Based on our third quarter pipeline and longer-term outlook, we expect to produce net portfolio growth across our ABL strategy this year.

    Q&A highlights

    6

    How are ROEs on new investments trending given the mix shift, and how does this impact the leverage profile?

    Management stated that the target asset level return remains around 11%, with some cash flow opportunities in the 9s and others in the 12s. They expressed comfort in taking the leverage ratio up to the higher end of the 0.9x-1.25x target range, currently at 1.15x, noting that the pace of repayments has kept it stable.

    I think the yield that you're seeing across our underlying assets of around 11% continues to be a good target. We are seeing some things, as you heard in the cash flow portfolio opportunistically in the 9s. And we are seeing some opportunities in the 12s. But I think the 11% is a good target asset level return that we're seeing today aside from one's perspective on the forward base rate curve.

    asked by Jason Stewart · answered by Bruce Spohler

    2 min read6 chapters

    Detailed Narrative

    01

    Defensive Investment Approach and Market Positioning

    SLRC is maintaining a defensive investment approach, prioritizing asset-heavy, liquid collateral-backed lending over cash flow dependent structures. This strategy is a direct response to rising interest rates and eroding interest coverage for companies with flat or declining cash flows. The company views its specialty finance platform as a key differentiator, enabling it to navigate a challenging direct lending environment with less competition compared to the sponsor cash flow market. Nearly all Q2 originations were in specialty finance, a trend expected to continue.

    02

    AI Strategy and Software Exposure

    The company has formed an AI committee to assess the risk of AI disruption on both potential new and existing investments. Historically, SLRC has avoided software lending due to concerns about the long-term durability of software IP. This decision is proving beneficial as the company's exposure to the software industry now stands at less than 1% of fair value. Management is positioning to be opportunistic as the $224 billion software maturity wall approaches, which KBRA estimates represents 22% of total private debt exposure.

    03

    Portfolio Composition and Credit Quality

    At quarter end, the comprehensive portfolio totaled $3.2 billion, with an average exposure of $3.7 million. Approximately 98% of the portfolio consisted of senior secured loans, with 96% invested in first lien loans. Over 86% of the comprehensive portfolio is comprised of specialty finance investments. Despite two loans being placed on nonaccrual, the weighted average investment risk rating was under 2 (on a 1-4 scale), with 97.5% of the portfolio rated 2 or higher, indicating strong credit quality.

    04

    ABL Strategic Initiatives and Sourcing

    SLRC is actively expanding its ABL footprint through new hires, acquisitions, and sourcing partnerships. A new sourcing arrangement with a large U.S. commercial bank broadens origination reach, and the company is evaluating tuck-in acquisitions to fill regional and industry white space. Increased activity is observed from PE firms using ABL structures for LBOs, strategic acquisitions, and turnarounds, particularly in healthcare accounts receivable, where SLRC has specialized expertise.

    05

    Life Sciences Market Recovery and Expansion

    The life science industry and corresponding capital markets are recovering, with the biotech index up 100% from its trough a year ago and 25% year-to-date. M&A activity has more than doubled, and FDA approvals are up 44% year-over-year. SLRC has expanded its life science finance team and product offerings, now issuing term sheets that combine traditional first lien term loans with asset-based revolvers for working capital needs, expecting portfolio growth in coming quarters.

    06

    Capital Structure and Liquidity

    SLRC maintains investment-grade ratings from Fitch, Moody's, and DBRS, with over 40% of its debt capital comprised of unsecured debt. The net debt-to-equity ratio stands at 1.16x, within the target range of 0.9x to 1.25x. The company increased its revolving facility capacity by $25 million, bringing total commitments to $995 million, and has over $900 million of available capital to deploy, positioning it to capitalize on market opportunities.

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