{"schema_version":"secwatch.filing_event.v1","accession":"0002082557-26-000022","form_type":"8-K","ticker":null,"cik":"0002082557","company_name":"Golub Capital Private Income Fund S","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:33.482306+00:00","generated_at":"2026-05-15T02:25:47.195891+00:00","sec_items":["3.02","7.01","8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Golub Capital Private Income Fund S NAV falls to $24.10 from $25.00 on credit spread widening","bullets":["NAV per share $24.10 as of March 31, 2026, down from $25.00 as of Dec 31, 2025, due to unrealized losses from credit spread widening.","Portfolio investments in 135 companies with total fair value $243M; 98% first lien senior secured.","Debt/equity leverage ratio 1.29x; GAAP net leverage 1.22x; total debt outstanding $144M.","Average Price of highest-rated debt investments (IPR 4/5) declined from 99.9% to 98.2% of par during quarter.","April distribution of $0.1667 gross ($0.1499 net) payable on May 28, 2026 to holders of record April 30, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0002082557-26-000022","json":"https://secwatch.observer/filing/0002082557-26-000022.json","markdown":"https://secwatch.observer/filing/0002082557-26-000022.md","text":"https://secwatch.observer/filing/0002082557-26-000022.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/2082557/000208255726000022/0002082557-26-000022-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/2082557/000208255726000022/gpifs-20260427.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T02:25:47.195891+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"3de9eddb428588a334fa3022840f638bf3d617b4","claim":"Golub Capital Private Income Fund S issued 65,768 of common stock to accredited investors for $1,585,000.","evidence_excerpt":"of Common Shares sold and consideration therefore: Date of Unregistered Sale Amount of Common Shares NAV per Common Share Consideration (1) As of April 1, 2026 65,768 $ 24.10 $ 1,585,000 (1) No underwriting discounts or commissions have been or will be paid in connection with the sale of such Common Shares. Although the Fund does not charge investors any upfront","evidence_source":"SEC 8-K Item 3.02/3.03","evidence_url":"https://www.sec.gov/Archives/edgar/data/2082557/000208255726000022/0002082557-26-000022-index.htm","confidence":0.9,"family_label":"Equity Issuances","details":[{"label":"Security","value":"common stock"},{"label":"Shares","value":"65,768"},{"label":"Purchaser","value":"accredited investors"},{"label":"Consideration","value":"$1,585,000"}],"fact_type":"equity_issuance"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}