WhiteHorse Finance Inc 2024年度报告

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new orrevised financial accounting standards provided pursuant to Section13(a)of the Exchange Act.☐Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section404(b)of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued itsaudit report.☒ Indicate by check mark whether the registrant is a shell company (as defined in Rule12b-2 of the Securities Exchange Act of 1934). Yes☐No☒If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in thefiling reflect the correction of an error to previously issued financial statements.☐Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received The aggregate market value of common stock held by non-affiliates of the registrant on June30, 2024 based on the closing price on that date of $12.27 onthe Nasdaq Global Select Market was approximately $224.2million. For the purposes of calculating this amount only, all directors and executive officers of theregistrant have been treated as affiliates. There were23,243,088shares of the registrant’s common stock outstanding as of February28, 2025. DOCUMENTS INCORPORATED BY REFERENCE EXPLANATORY NOTE WhiteHorse Finance, Inc., a Delaware corporation (collectively, the “Company”, which may also be referredto as “we”, “us” or “our”), is filing this Amendment No. 1 on Form 10-K/A (the “Amendment”) to amend itsoriginal Annual Report on Form 10-K for the fiscal year ended December 31, 2024, which was originally filedwith the Securities and Exchange Commission (“SEC”) on March 7, 2025 (the “Original Form 10-K”). Aspreviously disclosed in Part I, Item 4 of the Company’s Form 10-Q for the fiscal quarter ended March 31, 2025,which was filed with the SEC on May 12, 2025, for the year ended December 31, 2024, it met the threshold to bean accelerated filer and did not correctly determine that fact. Based on this failure to correctly identify our filingstatus for 2024, we did not obtain or file an attestation report by Crowe LLP, our independent registered publicaccounting firm (“Crowe”), with respect to our internal control over financial reporting in the Original Form 10-K as required by Item 308(b) of Regulation S-K. The Amendment is being filed solely to: ·amend the cover page of the Original Form 10-K to state that we are an accelerated filer;·amend and restate Part II, Item 8 of the Original Form 10-K to include Crowe’s Report of IndependentRegistered Public Accounting Firm, which includes an opinion on the Company’s financial statements, asdefined in their report, as of December 31, 2024 and for each of the years in the three-year period endedDecember 31, 2024 and an opinion on the Company’s internal control over financial reporting as ofDecember 31, 2024;·amend and restate Part II, Item 9A of the Original Form 10-K to update (i) management’s evaluation ofdisclosure controls and procedures in paragraph (a) to provide that, as of December 31, 2024, ourdisclosure controls and procedures were not effective, and (ii) management’s report on internal control overfinancial reporting in paragraph (b) to state that Crowe has issued a report on the effectiveness of ourinternal control over financial reporting; and·file new Exhibits 31.1, 31.2, 32.1 and 32.2, certifications of our Chief Executive Officer and ChiefFinancial Officer, as exhibits to this Amendment under Item 15 of Part IV hereof, pursuant to Rule 13a-14(a) and (b) of the Securities Exchange Act of 1934, as amended, and file new consents issued by Crowerelated to Exhibits 99.1 and 99.2. Except as described above, no other changes have been made to the Original Form 10-K. This Amendmentdoes not reflect subsequent events that may have occurred after the original filing date of the Original Form 10-Kor modify or update in any way disclosures made in the Original Form 10-K, except as required to reflect therevisions discussed above. Among other things, forward-looking statements made in the Original Form 10-K havenot been revised to reflect events that occurred or facts that became known to us after filing of the Original Form10-K, and such forward-looking statements should be read in their historical context. Furthermore, thisAmendment should be read in conjunction with the Original Form 10-K and with our subsequent filings with theSEC. WHITEHORSE FINANCE,INC.TABLE OF CONTENTS PagePartII.Item8.Consolidated Financial Statements and Supplementary Data4Item9A.Controls and Procedures75PartIV.Item15.Exhibits and Financial Statements76Signatures79 Table of Contents Repo