Ares Capital Corporation
03/23/2026 | Press release | Distributed by Public on 03/23/2026 14:43
Amendment to Annual Report (Form 10-K/A)
Ares Capital Corporation, a Maryland corporation, (together with its subsidiaries, where applicable, "Ares Capital or the "Company", which may also be referred to as "we", "us" or "our"), is filing this Amendment No. 1 (the "Amendment") to our Annual Report on Form 10-K for the fiscal year ended December 31, 2025, which was filed with the Securities and Exchange Commission ("SEC") on February 4, 2026 (the "Form 10-K"), to include the audited financial statements of Ivy Hill Asset Management, L.P. ("IHAM"), our unconsolidated, wholly owned portfolio company, for the year ended December 31, 2025. IHAM consolidated financial statements for the year ended December 31, 2025 (Exhibit 99.3) are included in Part IV, Item 15 of this filing. Our independent registered public accounting firm is KPMG LLP, Los Angeles, CA, Auditor Firm ID: 185.
We have determined that IHAM has met the conditions of a significant subsidiary under Rule 1-02(w) of Regulation S-X for which we are required, pursuant to Rule 3-09 of Regulation S-X, to attach separate audited financial statements as an exhibit to our Form 10-K. In accordance with Rule 3-09(b), the separate audited financial statements of IHAM are being filed as an amendment to the Form 10-K within 90 days after the end of IHAM's fiscal year, December 31, 2025.
In addition, this Amendment revises Part IV, Item 15 of the Form 10-K to include the filing of new Exhibits 31.1, 31.2 and 32.1, certifications of our Chief Executive Officer and Chief Financial Officer, pursuant to Rule 13a-14(a) and (b) of the Securities Exchange Act of 1934, as amended (the "Exchange Act") and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, and new Exhibit 23.2, consent of Independent Auditors.
Except as described above, no other changes have been made to the Form 10-K. This Amendment should be read in conjunction with the Form 10-K and any subsequent filings with the SEC. This Amendment does not reflect subsequent events that may have occurred after the original filing date of the Form 10-K or modify or update in any way disclosures made in the Form 10-K. Among other things, forward-looking statements made in the Form 10-K have not been revised to reflect events that occurred or facts that became known to us after filing of the Form 10-K, and such forward-looking statements should be read in their historical context.
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