Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2025

Significant Accounting Policies [Abstract]

Schedule of Reclassified for Book Purposes Amounts Arising from Permanent Book/Tax Differences

During the years ended September 30, 2025, 2024 and 2023, the Company reclassified for book purposes amounts arising from permanent book/tax differences related to the different tax treatment of net operating losses and investments in wholly-owned subsidiaries as follows:

	For the Years Ended September 30
	2025			2024			2023
Capital in excess of par value	$	531,749		$	12,468,254		$	20,468,622
Accumulated undistributed net investment income/(loss)		(531,749	)		(12,468,254	)		(20,468,622	)
Accumulated net realized gain/(loss) from investments		-			-

Schedule of Tax Character of Distributions Paid

The tax character of distributions paid for the years ended September 30, 2025, 2024 and 2023 were as follows:

	For the Years Ended September 30
	2025		2024		2023
Ordinary income	$	2,888,283	$	2,645,925	$	-
Distributions of long term capital gains		-		-		-
Return of capital		-		-		-
Distributions on a tax basis	$	2,888,283	$	2,645,925	$	-

Schedule of Components of Distributable Earnings/(Accumulated Deficits) on a Tax Basis

At September 30, 2025, 2024 and 2023, the components of distributable earnings/(accumulated deficits) on a tax basis detailed below differ from the amounts reflected in the Company’s Consolidated Statements of Assets and Liabilities by temporary and other book/tax differences, primarily relating to the tax treatment of certain fee income and organizational expenses, as follows:

	For the Years Ended September 30
	2025			2024			2023
Undistributed ordinary income	$	246,251		$	1,918,290		$	2,389,267
Accumulated capital and other losses(1)		(523,575,571	)		(515,131,566	)		(512,809,528	)
Other temporary differences		(23,477	)		(41,229	)		(57,438	)
Unrealized appreciation/(depreciation)		(20,515,555	)		(31,349,330	)		(37,631,079	)
Components of distributable earnings/(accumulated deficits) at year end	$	(543,868,352	)		(544,603,835	)	$	(548,108,778	)

⁽¹⁾ Under the Regulated Investment Company Modernization Act of 2010, net capital losses recognized for tax years beginning after December 22, 2010, may be carried forward indefinitely, and their character is retained as short-term or long-term losses. As of September 30, 2025, the Company had a long-term capital loss carryforward available to offset future realized capital gains of $521,474,790 and a short-term capital loss carryforward of $2,100,781. Net capital losses incurred after October 31 (post-October losses) and net investment losses incurred after December 31 (late-year losses), and within the taxable year, may be elected to be deferred to the first business day of the Fund’s next taxable year. As of the most recent fiscal period ended September 30, 2025, the Fund did not elect to defer any late year losses.