MSC Income Fund (MAIN) Announces Preliminary Fourth Quarter 2025 Operating Results
MSC Income Fund, Inc. (NYSE: MAIN) has released a preliminary estimate of its operating results for the fourth quarter of 2025, alongside vital information about the tax treatment of its dividends for the year. The announcement comes ahead of their scheduled earnings release and conference call, providing investors with critical insights into the Fund's financial health and strategies.
Strong Performance in Fourth Quarter 2025
Dwayne L. Hyzak, Chief Executive Officer of MSC Income, expressed confidence in the Fund's performance, stating, "We are very pleased with the Fund's performance in the fourth quarter." The preliminary results indicate significant adjusted net investment income per share and a substantial net increase in the fair value of the Fund's investments. These results are bolstered by material realized gains across its private loan and lower middle market investment portfolios.
Hyzak highlighted that the quarter has resulted in an estimated return on equity exceeding 16%. This reflects not only strong operational results but also a noteworthy increase in the Fund's net asset value per share.
Preliminary Estimates of Fourth Quarter 2025 Results
- Net Investment Income (NII): Estimated between $0.26 and $0.30 per share.
- Adjusted Net Investment Income (ANII): Estimated between $0.32 and $0.36 per share.
- ANII Before Taxes: Estimated between $0.35 and $0.39 per share.
The estimated net asset value (NAV) per share is projected to be between $15.81 and $15.89 as of December 31, 2025. This represents an increase of $0.27 to $0.35 per share from the NAV of $15.54 recorded at the end of September 2025.
Investment Portfolio Activity
The Fund's activities during the fourth quarter of 2025 included significant investments in its private loan strategy and lower middle market portfolio:
- Private Loan Portfolio: Investments totaled $100.9 million, resulting in a net increase of $57.1 million in cost basis.
- Lower Middle Market Portfolio: Follow-on investments amounted to $23.0 million, leading to a net cost basis increase of $14.9 million.
As of December 31, 2025, investments in non-accrual status comprised 1.0% of the total investment portfolio at fair value.
Federal Tax Treatment of 2025 Dividends
MSC Income has published insights on the tax characteristics of its dividends for 2025, with total dividends reported at $1.44 per share:
- Approximately 81% taxed as ordinary income
- About 18% classified as qualified dividends
- Roughly 1% classified as long-term capital gains
These figures indicate favorable tax treatment opportunities for non-corporate taxpayers, who may benefit from a maximum federal tax rate of 20% on long-term capital gains and qualified dividends under the IRC.
Upcoming Earnings Release and Conference Call
MSC Income is set to release its comprehensive fourth quarter and full year 2025 results on February 26, 2026, following the market close. A conference call is scheduled for February 27, 2026, at 11:00 a.m. Eastern Time, where investors can engage via phone or audio webcast.
Please find the details for participation:
- Phone: Dial 412-902-0030 at least 10 minutes prior to the call.
- Webcast: Access via the Investor Relations section of the Fund's website here.
About MSC Income Fund, Inc.
MSC Income Fund, Inc. primarily provides debt capital to private companies affiliated with private equity funds. The Fund's investments commonly support leveraged buyouts, recapitalizations, and growth financings, aiming to foster sustainable growth in private market sectors.