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Borrower

M• • D• M••••• I••

Trading companies and distributorsgroup grade Aon a schedule nowsponsor not established · possible relationship
Also written as: 1st Amendment; 3rd Amendment; Escalent, Inc.; Inc. Third Amendment; LLC Undrawn Commitment; M & M OpCo. LLC; M & S Acquisition Corporation; M & S Group Holdings, LLC

What matters now

  1. $22.1M
    principal outstanding

    $22.1M principal held by 4 lenders; matures Aug 2028.

    Q2 2026 · Refinancing is due in 23 months at a 100¢ mark.

    FactBDC schedules of investments, 30 Jun 2026; a sum of the BDCs' pieces, a lower bound
Mark path, consensus per quarter end
Q2 2025: 101¢Q3 2025: 101¢Q4 2025: 100¢Q1 2026: 100¢Q2 2026: 100¢101¢ · 101¢ · 100¢ · 100¢ · 100¢Q2 2025 to Q2 2026
Where each lender marks it on the first lien term loan, 0 points apart
100¢Consensus: 100¢N••••• C•••••••• P•••••• C•••••• I••••• F•••: 100¢N••••• C•••••••• D••••• L•••••• C••••: 100¢100¢
Principal held
at least $22.1M
sum of BDC pieces, a lower bound
Fair value
$20.5M
100c on cost, debt pieces
Unfunded
$2.1M
commitments not yet drawn
BDC lenders
8
4 on the latest quarter
Facilities
6
2 equity pieces beside them
Next maturity
Aug 31, 2028
no dated debt inside 24 months
On the tape since
Jun 30, 2023
latest Jun 30, 2026
Events
19
dated, non-routine
Lender marks
each lender's own fair value over cost at Jun 30, 2026, folded to one row per lender
Every BDC piece · 18 positions across 4 lenderslargest principal first, with instrument and rate
BDCInstrumentPrincipalFair valueRate
N••••• C•••••••• P•••••• C•••••• I••••• F•••term loan first lien
F•••• L••• D•••
$7.2M$7.2M
100c
S+475 bp
N••••• C•••••••• D••••• L•••••• C••••term loan first lien
F•••• L••• D•••
$4.2M$4.2M
100c
S+475 bp
S•••••••• P•••••• C••••• F••• L••term loan first lien
T••• L••• | N••• D••• Inv. | F•••• L••• S••••• S•••••• L••• | 8/31/2028
$1.7M$1.7M
99c
SOFR+600 bp
M••••••• P•••••• C••••• F•••term loan lien unstated
T••• L••• (3 month CME T••• S••• + 6.000%) | S••••• L•••• 238.6%
$1.4M$1.4MSOFR+600 bp
M••••••• P•••••• C••••• F•••term loan lien unstated
T••• L••• (3 month CME T••• S••• + 6.000%) | S••••• L•••• 238.6%
$1.4M$1.3MSOFR+600 bp
View all 18 positionslargest principal first
BDCInstrumentPrincipalFair valueRate
N••••• C•••••••• P•••••• C•••••• I••••• F•••delayed draw term loan first lien
F•••• L••• D••• (D•••••• D•••)
$1.3M-$8,000
800c
S+475 bp
M••••••• P•••••• C••••• F•••delayed draw term loan lien unstated
D•••••• D••• T••• L••• | S••••• L•••• 238.6%
$1.0M$996,628S+600 bp
M••••••• P•••••• C••••• F•••delayed draw term loan lien unstated
D•••••• D••• T••• L••• (3 month CME T••• S••• + 6.000%) | S••••• L•••• 238.6%
$820,668$796,868SOFR+600 bp
N••••• C•••••••• D••••• L•••••• C••••delayed draw term loan first lien
F•••• L••• D••• (D•••••• D•••)
$769,000-$5,000S+475 bp
M••••••• P•••••• C••••• F•••revolver lien unstated
R••••••• (3 month CME T••• S••• + 6.000%) | S••••• L•••• 238.6%
$763,871$741,719SOFR+600 bp
S•••••••• P•••••• C••••• F••• L••delayed draw term loan first lien
D•••••• D••• T••• L••• | N••• D••• Inv. | F•••• L••• S••••• S•••••• L••• | 8/31/2028
$579,000$576,000
100c
SOFR+600 bp
M••••••• P•••••• C••••• F•••delayed draw term loan lien unstated
D•••••• D••• T••• L••• (3 month CME T••• S••• + 6.000%) | S••••• L•••• 238.6%
$487,510$473,372SOFR+600 bp
S•••••••• P•••••• C••••• F••• L••term loan first lien
T••• L••• | N••• D••• Inv. | F•••• L••• S••••• S•••••• L••• | 8/31/2028
$362,000$360,000
100c
SOFR+600 bp
S•••••••• P•••••• C••••• F••• L••delayed draw term loan first lien
D•••••• D••• T••• L••• | N••• D••• Inv. | F•••• L••• S••••• S•••••• L••• | 8/31/2028
$0$0
0c
SOFR+100 bp
N••••• C•••••••• D••••• L•••••• C••••equity equity
C••••• U••••
Not disclosed$298,000
99c
N••••• C•••••••• D••••• L•••••• C••••delayed draw term loan first lien
D•••••• D••• L•••
Not disclosedNot disclosed
N••••• C•••••••• P•••••• C•••••• I••••• F•••equity equity
C••••• Equity
Not disclosed$511,000
100c
N••••• C•••••••• P•••••• C•••••• I••••• F•••delayed draw term loan first lien
D•••••• D••• L•••
Not disclosedNot disclosed
Capital structure as the BDCs see it
latest quarter end Jun 30, 2026
FacilityHeldOn costPricingMaturityBDCs
first lien term loan first lienat least $13.5M100cSOFR+475 bpDec 23, 20323
term loan lien unstatedat least $2.8Mn/aSOFR+600 bpAug 31, 20281
first lien delayed draw term loan first lienat least $2.7M98cSOFR+475 bpDec 23, 20323
delayed draw term loan lien unstatedat least $2.3Mn/aSOFR+600 bpAug 31, 20281
revolver lien unstatedat least $763,871n/aSOFR+600 bpAug 31, 20281
All 6 facilitiesheld first, largest first
FacilityHeldOn costPricingMaturityBDCs
first lien revolver first lien
exited Sep 30, 2024
unknownn/aSOFR+800 bpApr 9, 20291
Equity pieces beside the debt: equity ($809,000 fair value, 2 BDCs), other (Not disclosed fair value, 2 BDCs)
Through time
the borrower's pieces summed across BDCs, every quarter end
Quarter endBDCsPrincipal heldFair valueOn costPIK pieces
Jun 30, 20264$22.1M$19.7M140c0
Mar 31, 20264$19.7M$17.8M148c0
Dec 31, 20254$22.4M$20.5M140c0
Sep 30, 20253$37.0M$36.9M120c0
All 13 quarters
Quarter endBDCsPrincipal heldFair valueOn costPIK pieces
Jun 30, 20253$8.7M$52.0M114c0
Mar 31, 20254$6.0M$49.5M115c0
Dec 31, 20247$107M$107M113c0
Sep 30, 20246$10.0M$52.3M107c0
Jun 30, 20246$10.1M$49.5M108c0
Mar 31, 20246$10.1M$44.5M108c0
Dec 31, 20234$4.7M$38.8M100c0
Sep 30, 20233$4.7M$4.6M100c0
Jun 30, 20233$4.8M$4.6M100c0
What changed
Full timeline · 30 events
Every change including routine ones
Identity
Group key
M ANDderivedthe codename stem after legal suffixes and deal words
Spellings
5 across 8 BDCsderived
Industry
Trading companies and distributorsreportedas one filer wrote it