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Beneficient BENF Debt issuance costs and discount amortization

Debt issuance costs and discount amortization at other companies

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-$162K+90.0%
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$790K-24.8%
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Bain Capital Specialty FinanceBCSF
-$1.75M-12.4%

Other financials

Income statement

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Revenue$18.7M+322%
Operating income$3.9M+141%
Net income$19.9M+331%
EPS (diluted)-$0.49+26.5%

Balance sheet

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Cash & equivalents$7.9M+87.3%
Total debt$100.3M-16.6%
Total equity-$128.6M-1,002%
Total assets$337.9M-15.5%

Cash flow

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Operating cash flow-$9.4M+6.3%
CapEx$96.0K-85.5%
Free cash flow-$9.4M+6.7%

Valuation

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Market cap$52.86M+2,018%
Enterprise value$145.33M+40.6%

Profitability

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Operating margin548.5%-323pp
Net margin517.9%-235pp
FCF margin156.8%-40.4pp

Returns & leverage

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Return on equity-1,647.1%-2,080pp
Debt / equity8.4×-23.8×

Where this comes from

Reported directly by Beneficient in its filing.

Tagged under the XBRL concept us-gaap:AmortizationOfDebtDiscountPremium.

The official record: Beneficient’s 10-Q, filed February 17, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Beneficient's debt issuance costs and discount amortization?
Beneficient (BENF) reported debt issuance costs and discount amortization of $433K in Q4 2025.
How has Beneficient's debt issuance costs and discount amortization changed year-over-year?
Beneficient's debt issuance costs and discount amortization increased by 320.4% year-over-year, from $103K to $433K.
What does debt issuance costs and discount amortization mean?
This represents the non-cash periodic allocation of debt issuance costs and original issue discounts over the life of the debt instrument. It reflects the gradual recognition of financing expenses that do not impact immediate cash flow but affect the effective interest rate of the company's liabilities.