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INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($)
$ in Thousands
Mar. 31, 2025
Mar. 31, 2024
Deferred tax asset:    
Net operating loss carryforwards $ 253 $ 159
Interest 1,811 965
Total deferred tax asset 2,064 1,124
Deferred tax liabilities:    
Net unrealized appreciation on investments (15,054) (11,395)
Net basis differences in portfolio investments (3,790) (1,726)
Total deferred tax liabilities (18,844) (13,121)
Total net deferred tax (liabilities) assets $ (16,780) $ (11,997)