GAINNMEDIUM SIGNALFINANCIAL10-K

GAINN executed a portfolio rotation strategy, exiting hospitality investments while expanding into real estate and adding new manufacturing and services positions, accompanied by meaningful balance sheet growth.

The company's exit from Nocturne Villa Rentals (hospitality sector) and new investments in Dema/Mai Holdings (real estate) and Brunswick Bowling Products suggest a strategic shift toward more diversified industrial and real estate exposure. This portfolio rebalancing indicates active management of sector allocation while maintaining core positions like Phoenix Door Systems.

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

GAINN's balance sheet expanded meaningfully with total assets growing 31% to $1.3B and stockholders' equity increasing 34% to $668M, indicating successful capital deployment and portfolio value creation. Total debt rose 24% to $565M, proportionally less than asset growth, suggesting the company maintained disciplined leverage while funding new investments. The coordinated growth across assets, equity, and liabilities reflects an expanding investment platform with improving capital efficiency.

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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