Earnings Per Share

12 Months Ended

Dec. 31, 2025

Note 9. Earnings Per Share

The Company computes earnings per share in accordance with ASC 260, Earnings Per Share. Basic and diluted earnings per share was calculated by dividing net decrease in net assets resulting from operations attributable to the Company by the weighted average number of Shares outstanding for the period. The following table sets forth the computation of basic and diluted earnings per share for the years ended December 31, 2025, 2024 and 2023:





		Year ended			Year ended			Year ended
		December 31,			December 31,			December 31,
(In thousands, except for shares)		2025			2024			2023
Net increase (decrease) in net assets resulting from operations		$	7,260		$	(4,113)		$	(2,355)
Weighted average shares outstanding			14,502,666			4,026,013			44,618
Basic and diluted loss per share		$	0.50		$	(1.02)		$	(52.78)	⁽¹⁾

(1)	Not meaningful due to the timing of commencement of operations and the Company’s first capital call.

Andalusian Credit Company, LLC 10-K