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Private Credit Portfolio Analysis | Horizon Technology Finance Reports Mixed Q3 Results

  • Editor
  • Oct 30, 2024
  • 2 min read

What's New: Horizon Technology Finance Corp reported mixed results for Q3 2024. The fund's net asset value per share decreased to $9.06 as of September 30, 2024, compared to $9.71 at the end of 2023. However, the fund saw an increase in total assets to $793.1 million from $802.4 million at the end of 2023, primarily due to growth in its investment portfolio.


Portfolio Dynamics:

  • The fund's total investment portfolio at fair value increased to $684.0 million as of September 30, 2024, up from $709.1 million at the end of 2023.

  • Cash and cash equivalents, including restricted investments, grew to $86.6 million from $75.7 million at the end of 2023.

  • Net assets decreased slightly to $342.5 million from $324.0 million at the end of 2023.


Investment Activity :

  • The fund made new debt investments of $121.2 million during the first nine months of 2024.

  • Proceeds from maturities, prepayments, and calls of securities amounted to $120.4 million in the same period.

  • The fund received $2.1 million in paid-in-kind interest income during the first nine months of 2024.


Capital Structure:

  • Total liabilities decreased to $450.5 million as of September 30, 2024, from $478.4 million at the end of 2023.

  • Long-term debt decreased to $434.0 million from $462.2 million at the end of 2023.

  • The fund raised $47.5 million through the issuance of common stock during the first nine months of 2024.


Performance Profile:

  • Net investment income for Q3 2024 was $7.3 million, compared to a net loss of $12.0 million in Q3 2023.

  • The fund reported net income of $6.8 million for the first nine months of 2024, compared to a net loss of $6.5 million in the same period of 2023.

  • Unrealized gains on investments were $29.3 million in Q3 2024, compared to unrealized losses of $17.5 million in Q3 2023.


Risk & Quality:

  • The fund's debt-to-equity ratio improved, with total liabilities decreasing while net assets increased.

  • Interest income on investments increased, with $2.1 million in paid-in-kind interest received during the first nine months of 2024.

  • The fund maintained a diversified portfolio with investments in debt securities, equity, and warrants.


The Wrap: Horizon Technology Finance Corp navigated a challenging environment in Q3 2024, showing resilience in its investment portfolio despite a decrease in net asset value per share. The fund's increased total assets, coupled with reduced liabilities, suggest a focus on strengthening its balance sheet. While investment income improved, the fund will need to continue managing its portfolio carefully to maintain performance in the face of market uncertainties.


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