---
schema_version: "secwatch.filing_event.v1"
accession: "0001104659-26-093467"
form_type: "8-K"
ticker: "WHF"
cik: "0001552198"
company_name: "WhiteHorse Finance, Inc."
filed_at: "2026-08-10T21:19:27+00:00"
generated_at: "2026-08-10T21:20:10.884399+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# WhiteHorse Finance Q2 NII per share $0.217, NAV up to $11.77; $0.25 dividend

## Summary
- Q2 total investment income $14.369M, down 9.4% QoQ; NII per share $0.217 vs $0.253 prior quarter.
- NAV per share rose 2.6% to $11.77 from $11.47 on favorable markups and share repurchases at discount.
- Declared $0.25/share distribution payable Oct 5, 2026 to holders of record Sept 21, 2026.
- Adviser waived incentive fee from 20.00% to 17.50% for quarter ending Sept 30, 2026.
- Portfolio fair value $569.2M across 67 companies; weighted average yield 10.8%; $23.1M new investments.

## SEC filing metadata
- accession: 0001104659-26-093467
- form_type: 8-K
- ticker: WHF
- cik: 0001552198
- company_name: WhiteHorse Finance, Inc.
- filed_at: 2026-08-10T21:19:27+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1552198/000110465926093467/0001104659-26-093467-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1552198/000110465926093467/whf-20260810x8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001104659-26-093467
- JSON: https://secwatch.observer/filing/0001104659-26-093467.json
- Plain text: https://secwatch.observer/filing/0001104659-26-093467.txt

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