WhiteHorse Finance, Inc. — fact timeline

WhiteHorse Finance, Inc. reported financial results for the first quarter ended March 31, 2026.

“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.”

WhiteHorse Finance, Inc. amended Twelfth Amendment with JPMorgan Chase Bank, National Association, as lender and administrative agent, Citibank, N.A., as collateral agent and securities intermediary, Virtus Group LP, as collateral administrator valued at $50,000,000 (effective 2026-03-10).

“On March 10, 2026, WhiteHorse Finance Credit I, LLC (“WhiteHorse Credit”), a wholly owned subsidiary of WhiteHorse Finance, Inc. (the “Company”), entered into a Twelfth Amendment by and among WhiteHorse Credit, as borrower, JPMorgan Chase Bank, National Association, as lender and administrative agent, Citibank, N.A., as collateral agent and securities intermediary, the Company, as portfolio manager, and Virtus Group LP, as collateral administrator (the “Twelfth Amendment”) to amend the terms of the Fifth Amended and Restated Loan Agreement”

WhiteHorse Finance, Inc. engaged Deloitte & Touche LLP as its auditor.

“(b) Appointment of new independent registered public accounting firm On February 26, 2026, upon the recommendation of the Audit Committee, the Board approved the appointment of Deloitte & Touche LLP (“Deloitte”) to serve as the Company’s independent registered accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2026.”

WhiteHorse Finance, Inc. dismissed Crowe LLP as its auditor.

“Changes in Registrant’s Certifying Accountant (a) Dismissal of independent registered public accounting firm On February 26, 2026, the Board of Directors (the “Board”) of WhiteHorse Finance, Inc. (the “Company”), at the recommendation of the audit committee of the Company (the “Audit Committee”), dismissed Crowe LLP (“Crowe”) as the Company’s independent registered public accounting firm effective upon the issuance of the Company’s financial statements as of and for the fiscal year ended December 31, 2025.”

WhiteHorse Finance, Inc.: Repealed certain provisions in the bylaws redundant of Delaware law (effective 2025-08-09).

“the board of directors (the “Board”) of WhiteHorse Finance, Inc. (the “Company”) approved a second amendment and restatement of the Bylaws of the Company (as amended and restated from time to time, the “Second Amended and Restated Bylaws”) in order to repeal certain provisions of the Company’s amended and restated Bylaws that were redundant of either the Delaware General Corporation Law or the applicable common law of the State of Delaware. The Second Amended and Restated Bylaws became effective immediately upon their approval by the Board.”

WhiteHorse Finance, Inc. incurred loan of $298.15 million with The Bank of New York Mellon Trust Company, National Association at three-month SOFR plus 1.70% to 2.80% maturing May 25, 2037.

“On June 10, 2025, (the “Closing Date”), WhiteHorse Finance, Inc. (the “Company”) completed a $298.15 million term debt securitization transaction (the “CLO Transaction”), also known as a collateralized loan obligation transaction, which is a form of secured financing incurred by the Company.”

WhiteHorse Finance, Inc. reported first quarter ended March 31, 2024 results: revenue $25,475, net income $10,815, EPS $0.465.

“​ ​ ​ ​ Three Months Ended ​ ​ Three Months Ended ​ ​ Change ($ in thousands except per share data) ​ ​ March 31, 2024 ​ ​ December 31, 2023 ​ ​ $ ​ % Total investment income ​ $ 25,475 ​ $ 25,633 ​ ​ (158.0) ​ (0.6) Total expenses, including excise tax ​ ​ 14,660 ​ ​ 15,029 ​ ​ (369) ​ (2.5) Net investment income and core net investment income (1) ​ ​ 10,815 ​ ​”