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GECC · 10-Q filed May 4, 2026

GECC earnings analysis

What we found in GECC's 10-Q: the parts that mattered, the offsets in the same document, and what the company said about what comes next.

Our reading of the filing · Free to read, no account needed

Great Elm Capital Corp. reported Q1 results with total revenue of $9.54 million, a decrease from $12.50 million in Q1 2025, and an EPS of $0.36, outperforming analysts' expectations of $0.24. The investment firm faced challenges leading to a net decrease in net assets, primarily due to unrealized depreciation in its investment portfolio, totaling $(8.36 million). Cash flow remained strong with $23.5 million from operations despite a reduction in total assets.

What stood out

The parts that mattered.

Pulled out of the filing itself, with the figures the company reported.

Earnings Beat Estimates
Actual EPS of $0.36 surpassed the estimate of $0.24 by 50%.
Operating Cash Flow Strength
Operating cash flow was approximately $23.5 million for the quarter.
Increased Net Investment Income
Net investment income was reported at $4.98 million, up from $4.57 million in the prior year.
Effective Management Fee Reduction
Management fees decreased to $1.07 million from $1.27 million in Q1 2025.
Distribution Declared at $0.25
The Company announced a distribution of $0.25 per share for Q2 2026.
Solid Debt Position
As of March 31, 2026, the Company had $175.3 million in liabilities with a net asset coverage ratio of 161.8%.
What to watch

And the other side of it.

The offsets in the same document — the things a summary that only listed the good news would have left out.

Decrease in Total Revenue
Total revenue fell to $9.54 million from $12.50 million in Q1 2025.
Net Unrealized Depreciation
Posted a net change in unrealized depreciation of $(8.36 million), impacting overall net assets.
Portfolio Investment Value Decline
Total investments at fair value decreased from $298 million to $276 million.
The numbers

What they reported.

What the company itself reported, taken out of the document.

Earnings per share
$0.36
Guidance

What they said about what is next.

The discussion about quantitative outlook deferred to future communications.

How we read the filing overall

The filing reads about the same as the one before it.

One reading of one document. It is not advice, and it is not a forecast.
Earlier filings

What came before.

10-K · March 2, 2026
GECC positions itself as a BDC/RIC focused on middle‑market debt and specialty finance investments (enterprise values $100M–$2B) and has built ownership stakes in a CLO JV (71.25%) and a specialty finance platform (GESF…
10-Q · November 4, 2025
Great Elm Capital (GECC) reported Q3 2025 total investment income of $10.642 million, beating revenue consensus by ~4.5% but down 9.3% versus Q3 2024 ($11.727 million). Operating income compressed as expenses and…
10-Q · May 5, 2025
For Q1 ended March 31, 2025 GECC reported higher investment income and a modestly larger portfolio: total investment income was $12,495,000 vs $8,909,000 in Q1 2024 and the investment portfolio increased to $341,910,000…
10-K · February 29, 2024
Great Elm Capital (GECC) continues to position itself as a middle‑market BDC focused on secured and senior secured debt and specialty finance, with an expanded allocation to specialty finance through Great Elm Specialty…

This is our reading of a public filing, not the filing. Read the original on SEC.gov · Educational only. Nothing here is investment advice.

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