GAINIMEDIUM SIGNALFINANCIAL10-K

GAINI's portfolio shows meaningful expansion with new debt investments while exiting the hospitality sector, alongside solid balance sheet growth across all major categories.

The company has restructured its investment portfolio by adding exposure to real estate, manufacturing services, and consumer products while completely divesting from hospitality investments (Nocturne Villa Rentals). This suggests a strategic shift toward more diversified industrial and commercial sectors, potentially indicating management's view on relative sector prospects.

Comparing 2025-05-13 vs 2024-05-08View on EDGAR →
FINANCIAL ANALYSIS

The balance sheet demonstrates robust growth with stockholders' equity expanding 33.9% to $668.2M and total assets growing 31.4% to $1.3B. Total debt increased 23.9% to $564.5M, which grew at a slower pace than equity, indicating the company maintained a conservative leverage profile while funding expansion. The proportional growth across assets, liabilities, and equity suggests disciplined capital deployment supporting organic portfolio growth.

FINANCIAL STATEMENT CHANGES
Stockholders Equity
Balance Sheet
+33.9%
$499.1M$668.2M

Equity base grew 33.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+31.4%
$1.0B$1.3B

Asset base grew 31.4% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
+29%
$507.3M$654.6M

Liabilities increased 29% — monitor debt-to-equity ratio and interest coverage.

Total Debt
Balance Sheet
+23.9%
$455.7M$564.5M

Debt rose 23.9% — additional borrowing for investment or operations; monitor coverage ratios.

LANGUAGE CHANGES
NEW — 2025-05-13
PRIOR — 2024-05-08
ADDED
Term Debt 2025-03-31 0001321741 us-gaap:InvestmentUnaffiliatedIssuerMember gain:BuildingsAndRealEstateMember gain:DebtSecuritiesSecuredFirstLienDebtMember 2025-03-31 0001321741 Dema/Mai Holdings, Inc.
Term Debt 2025-03-31 0001321741 us-gaap:InvestmentUnaffiliatedIssuerMember gain:DiversifiedConglomerateManufacturingMember gain:DebtSecuritiesSecuredFirstLienDebtMember 2025-03-31 0001321741 Phoenix Door Systems, Inc.
Line of Credit 2025-03-31 0001321741 Phoenix Door Systems, Inc.
Line of Credit 2024-04-01 2025-03-31 0001321741 Phoenix Door Systems, Inc.
Term Debt 2025-03-31 0001321741 us-gaap:InvestmentUnaffiliatedIssuerMember gain:DiversifiedConglomerateServicesMember gain:DebtSecuritiesSecuredFirstLienDebtMember 2025-03-31 0001321741 Horizon Facilities Services, Inc.
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REMOVED
Term Debt 2024-03-31 0001321741 gain:DebtSecuritiesSecuredFirstLienDebtMember gain:DiversifiedConglomerateManufacturingMember us-gaap:InvestmentUnaffiliatedIssuerMember 2024-03-31 0001321741 Phoenix Door Systems, Inc.
Line of Credit 2024-03-31 0001321741 Phoenix Door Systems, Inc.
Line of Credit 2023-04-01 2024-03-31 0001321741 Phoenix Door Systems, Inc.
Term Debt 2024-03-31 0001321741 gain:DebtSecuritiesSecuredFirstLienDebtMember us-gaap:InvestmentUnaffiliatedIssuerMember gain:HotelsMotelsInnsAndGamingTotalMember 2024-03-31 0001321741 Nocturne Villa Rentals, Inc.
Line of Credit 2024-03-31 0001321741 Nocturne Villa Rentals, Inc.
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