GECCOHIGH SIGNALFINANCIAL10-K

GECCO shows significant portfolio turnover with new distressed investments including a DIP loan while operating cash flow losses dramatically improved from -$82.7M to -$2.8M.

The massive 96.6% improvement in operating cash flow suggests either a fundamental business turnaround or timing effects that require close monitoring. The extensive portfolio changes, including exposure to stressed credits like a DIP loan and multiple oil & gas investments with high interest rates, indicate active repositioning in higher-risk segments during a period when the balance sheet is weakening with declining equity and rising liabilities.

Comparing 2026-03-02 vs 2025-03-10View on EDGAR →
FINANCIAL ANALYSIS

GECCO's financial profile shows mixed signals with dramatically improved operating cash flows (-$82.7M to -$2.8M) offset by balance sheet deterioration including a 17% decline in stockholders' equity to $112.9M and 10.6% increase in total liabilities to $227.8M. Despite the challenging balance sheet trends, the company increased dividend payments by 27.6% to $19.2M, suggesting management confidence in the improved cash flow sustainability. The combination of much better operating performance alongside a weakening balance sheet creates uncertainty about the durability of the cash flow improvement and the appropriateness of higher dividend payments.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+96.6%
-$82.7M-$2.8M

Operating cash flow surged 96.6% — exceptional cash generation, highest quality earnings signal.

Dividends Paid
Cash Flow
+27.6%
$15.1M$19.2M

Dividend payments increased 27.6% — management confidence in sustained cash generation.

Stockholders Equity
Balance Sheet
-17%
$136.1M$112.9M

Equity decreased 17% — buybacks or losses reducing book value, monitor solvency ratios.

Total Liabilities
Balance Sheet
+10.6%
$205.9M$227.8M

Liabilities increased 10.6% — monitor debt-to-equity ratio and interest coverage.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-03-10
ADDED
Industry Insurance Security Preference Shares Initial Acquisition Date 03/27/2024 2025-12-31 0001675033 us-gaap:FairValueInputsLevel2Member 2025-01-01 2025-12-31 0001675033 Spencer Spirit IH LLC.
Industry Transportation Equipment Manufacturing Security 1st Lien, Secured Loan Interest Rate 3M SOFR + 5.26% (9.85%) Initial Acquisition Date 06/09/2023 Maturity 03/30/2027 2024-01-01 2024-12-31 0001675033 VT Topco, Inc.
Industry Oil Gas Exploration Production Security 2nd Lien, Secured Bond Interest Rate 11.75% Initial Acquisition Date 01/12/2023 Maturity 02/01/2026 2024-01-01 2024-12-31 0001675033 First Brands, Inc.
Industry Transportation Equipment Manufacturing Security 2nd Lien, Secured Loan Interest Rate 3M SOFR + 8.76% (13.35%) Initial Acquisition Date 03/24/2021 Maturity 03/30/2028 2024-12-31 0001675033 Maverick Gaming LLC Industry Casinos Gaming Security Jr.
DIP Loan Initial Acquisition Date 07/16/2025 Maturity 04/16/2026 2025-12-31 0001675033 us-gaap:TechnologySectorMember 2025-12-31 0001675033 W T Offshore, Inc.
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REMOVED
Naples FL 34119 Specialty Finance Security 1st Lien, Secured Revolver Interest Rate Prime + 1.25% 1.25% Floor (9.75%) Initial Acquisition Date 09/20/2021 Maturity 01/31/2024 2023-01-01 2023-12-31 0001675033 Nice-Pak Products Inc.
Industry Food Staples Security 1st Lien, Secured Loan Interest Rate 3M SOFR+ 7.50% (12.02%) Initial Acquisition Date 08/08/2024 Maturity 12/13/2028 2024-12-31 0001675033 Vi-Jon 8800 Page Avenue St.
Louis, MO 63114 Consumer Products Security 1st Lien Secured Loan Interest Rate 1M SOFR + 8.00%, 10.50% Floor (13.47%) Initial Acquisition Date 12/28/2023 Maturity 12/28/2028 2023-01-01 2023-12-31 0001675033 W T Offshore, Inc.
Broadway Avenue Maryville TN 37804 Restaurants Security 1st Lien Secured Loan Interest Rate 3M SOFR + 13.50% 14.50% Floor (17.46%) (11.46% cash + 6.00% PIK) Initial Acquisition Date 02/24/2021 Maturity 02/24/2025 2023-12-31 0001675033 gecc:FivePointEightSevenFivePercentNotesDueTwoThousandTwentySixMember 2024-01-01 2024-12-31 0001675033 Nice-Pak Products Inc.
Industry Oil Gas Exploration Production Security 1st Lien, Secured Bond Interest Rate 12.00% Initial Acquisition Date 09/13/2023 Maturity 10/01/2028 2024-01-01 2024-12-31 0001675033 Thryv, Inc.
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