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Financial statements

SARATOGA INVESTMENT CORP. financial statements

Income statement, balance sheet and cash flow statement for the last 6 fiscal years, taken from the XBRL data SARATOGA INVESTMENT CORP. files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2021FY2023FY2023FY2024FY2025FY2026
General and administrative1.431.662.332.241.92.23
Operating expenses34.550.863.986.895.988.9
Interest expense13.619.933.549.252.149.3
Interest income3.51.21.372.516.537.88
Income tax0-0.04-0.150.040.41-0.14
Net income14.845.724.78.9328.136.6
EPS, basic1.323.992.060.712.022.31
EPS, diluted1.323.992.060.712.022.31
Shares, basic (weighted)11.211.51212.713.915.9
Shares, diluted (weighted)11.211.51212.713.915.9

Balance sheet

FY2021FY2023FY2023FY2024FY2025FY2026
Cash and equivalents29.947.365.78.691481.68
Other non-current assets0.250.531.160.950.78
Total assets8761,0781,1911,1921,139
Total current liabilities799
Long-term debt0.82
Total liabilities520731821799743
Total debt7280.82794739
Paid-in capital328322371413439
Retained earnings27.725.1-0.87-20.3-43.1
Shareholders' equity304356347370393396
Total equity304356347370393396
Total liabilities and equity8761,0781,1911,1921,139
Shares outstanding11.212.111.913.715.216.2

Cash flow statement

FY2021FY2023FY2023FY2024FY2025FY2026
Net income14.845.724.78.9328.136.6
Deferred income tax0.582.151.010.971.1-0.31
Change in payables0.04-0.950.67-0.130.340.1
Cash from operations-62.3-203-130-157198-88
Debt issued4113511371.53087
Debt repaid-33-95.5-76-57-56.5-79.5
Stock issued26.844.53318.8
Share buybacks-3.61-2.55-10.8-2.16-0.05
Dividends paid-11.3-18.2-22.7-32.1-40.7-52.4
Cash from financing52.8226174102-33.3-94.9
Net change in cash-9.542343.2-55.6164-183
Interest paid11.817.628.944.146.744.5
Income taxes paid4.141.362.772.583.22.23

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to May 31, 2026; growth uses fiscal years. Valuation uses the share price of $25.20 on September 25, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)4.2%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)1.3%Net income / average total assets.

Growth

MetricValueHow it is calculated
Net income growth, 1y30.3%Net income vs the same period a year earlier. Only from a positive base.
Net income CAGR, 3y14.0%Compound annual growth of net income over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Net income CAGR, 5y19.9%Compound annual growth of net income over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
EPS growth, 1y14.4%EPS vs the same period a year earlier. Only from a positive base.
EPS CAGR, 3y3.9%Compound annual growth of eps over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
EPS CAGR, 5y11.8%Compound annual growth of eps over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Operating cash flow growth, 1y-144.6%Operating cash flow vs the same period a year earlier. Only from a positive base.
Book value growth, 1y0.9%Book value vs the same period a year earlier. Only from a positive base.
Book value CAGR, 3y4.5%Compound annual growth of book value over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Book value CAGR, 5y5.4%Compound annual growth of book value over 5 fiscal years: (end / start)^(1/5) - 1. Only when both values are positive.
Total assets growth, 1y-4.4%Total assets vs the same period a year earlier. Only from a positive base.
Total assets CAGR, 3y1.9%Compound annual growth of total assets over 3 fiscal years: (end / start)^(1/3) - 1. Only when both values are positive.
Share count change, 1y13.9%Change in diluted weighted shares vs a year earlier. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 3y9.8%Change in diluted weighted shares, per year over 3 years. Negative means buybacks shrank the share count; positive means dilution.
Share count change per year, 5y7.2%Change in diluted weighted shares, per year over 5 years. Negative means buybacks shrank the share count; positive means dilution.

Balance sheet health

MetricValueHow it is calculated
Debt / equity2.16xTotal debt / shareholders' equity. Not shown when equity is negative.
Debt / assets68.3%Total debt / total assets.
Liabilities / assets68.4%Total liabilities / total assets.
Net debt$771.2MTotal debt - cash - short-term investments. Negative means more cash than debt.
Tangible book value$378.5MShareholders' equity - goodwill - intangible assets.

Per share

MetricValueHow it is calculated
EPS, diluted$0.97Net income per diluted share, as reported (split-adjusted). Over the last twelve months: the four quarters summed, or net income / latest diluted shares when a quarter has no reported EPS.
Operating cash flow per share-$9.00Cash from operations / diluted weighted shares.
Book value per share$23.23Shareholders' equity / shares outstanding (diluted weighted shares when not reported).
Tangible book per share$23.23Tangible book value / shares outstanding.
Cash per share$2.83(Cash + short-term investments) / shares outstanding.
Payout ratio294.8%Dividends paid / net income, when net income is positive.

Valuation

MetricValueHow it is calculated
Market cap$394.8MShare price x shares outstanding.
Enterprise value$1.17BMarket cap + total debt - cash - short-term investments.
P/E25.0xMarket cap / net income. Only when net income is positive.
P/B1.04xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.04xMarket cap / tangible book value, when positive.
Earnings yield4.0%Net income / market cap (the inverse of P/E).
Dividend yield11.8%Dividends paid over the period / market cap.
Shareholder yield11.8%(Dividends paid + share buybacks) / market cap.
PEG6.43xP/E / EPS growth per year over 3 years (in percent). Only when both are positive.
Was SARATOGA INVESTMENT CORP. profitable in fiscal 2026?

Yes. Net income was $36.6M, a net margin of -.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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