---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-050303"
form_type: "8-K"
ticker: "ARCC"
cik: "0001287750"
company_name: "ARES CAPITAL CORP"
filed_at: "2026-07-29T00:33:42+00:00"
generated_at: "2026-07-29T10:10:59.804460+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Ares Capital Q2 GAAP EPS $0.24 vs $0.52 YoY; Core EPS $0.47; declares $0.48 dividend

## Summary
- GAAP net income $171M ($0.24/share) vs $361M ($0.52) in Q2 2025; Core EPS $0.47 vs $0.50.
- Net investment income $359M ($0.50/share) vs $342M ($0.49); net unrealized losses $183M.
- Q3 2026 dividend of $0.48/share declared, payable Sept 30 to holders of record Sept 15.
- Portfolio fair value $29.3B; non-accrual loans at 2.4% of amortized cost (up from 1.8% at Dec 2025).
- Raised $1.2B in financing including $800M 5.55% notes due 2030 and first BDC commercial paper program.

## SEC filing metadata
- accession: 0001628280-26-050303
- form_type: 8-K
- ticker: ARCC
- cik: 0001287750
- company_name: ARES CAPITAL CORP
- filed_at: 2026-07-29T00:33:42+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 2.02, 8.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1287750/000162828026050303/0001628280-26-050303-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1287750/000162828026050303/arcc-20260729.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-050303
- JSON: https://secwatch.observer/filing/0001628280-26-050303.json
- Plain text: https://secwatch.observer/filing/0001628280-26-050303.txt

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