---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-056685"
form_type: "8-K"
ticker: "WHF"
cik: "0001552198"
company_name: "WhiteHorse Finance, Inc."
filed_at: "2026-05-07T23:59:59+00:00"
generated_at: "2026-05-14T21:40:32.490486+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# WhiteHorse Finance Q1 NII $0.253/shr, NAV $11.47, declares $0.25 distribution

## Summary
- Q1 net investment income $5.6M ($0.253/shr); total investment income $15.9M, down 8.5% QoQ.
- Net asset value per share $11.47, down 1.8% from $11.68 at Dec 31, 2025.
- Declares $0.25/share quarterly distribution payable July 6, 2026; also paid $0.26 in March.
- Adviser voluntarily reduced incentive fee from 20% to 17.5% for quarter ending June 30, 2026.
- Portfolio fair value $543M (128 positions); weighted average yield 10.8% on debt investments.

## SEC filing metadata
- accession: 0001104659-26-056685
- form_type: 8-K
- ticker: WHF
- cik: 0001552198
- company_name: WhiteHorse Finance, Inc.
- filed_at: 2026-05-07T23:59:59+00:00
- event_type: earnings
- sentiment: negative
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1552198/000110465926056685/0001104659-26-056685-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1552198/000110465926056685/whf-20260507x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-056685
- JSON: https://secwatch.observer/filing/0001104659-26-056685.json
- Plain text: https://secwatch.observer/filing/0001104659-26-056685.txt

## Source-grounded claims
- claim_id: dc2fef458b95b0e3748617444329c093e15f21c1
  claim: WhiteHorse Finance, Inc. reported financial results for the first quarter ended March 31, 2026.
  evidence_excerpt: On May 7, 2026, WhiteHorse Finance, Inc. (the “Company”) issued a press release announcing a quarterly distribution and its financial results for the first quarter ended March 31, 2026. A copy of the press release is furnished as Exhibit 99.1 to this Current Report on Form 8-K and is incorporated herein by reference.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1552198/000110465926056685/0001104659-26-056685-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.