0001383414 2023-10-01 2024-09-30 0001383414 2024-03-31 0001383414 2025-02-10 iso4217:USD shares true FY 0001383414 MD 10-K/A true 2024-09-30 --09-30 2024 false 814-00736 PENNANTPARK INVESTMENT CORPORATION 20-8250744 1691 Michigan Avenue Miami FL 33319 786 297-9500 Common Stock, par value $0.001 per share PNNT NYSE No No Yes Yes Accelerated Filer false false false false false 433600000 65296094000000 Documents Incorporated by Reference: Portions of the Registrant’s Proxy Statement relating to the Registrant’s 2025 Annual Meeting of Stockholders, filed pursuant to Regulation 14A with the Securities and Exchange Commission on December 11, 2024, are incorporated by reference into Part III of this Annual Report on Form <div style="white-space: nowrap; letter-spacing: 0px; top: 0px;display:inline;">10-K.</div> PennantPark Investment Corporation, a Maryland corporation, or together with its subsidiaries, where applicable, or the Company, which may also be referred to as “we,” “us” or “our,” is filing this Amendment No. 1, or the Amendment, to our Annual Report on Form 10-K for the fiscal year ended September 30, 2024, or the Form 10-K, which was initially filed with the Securities and Exchange Commission, or the SEC, on November 26, 2024. We are filing this Amendment to provide audited financial statements for our investment in an unconsolidated portfolio company, JF Holdings Corp. (“JF Holdings”), for the years ended December 31, 2024 and 2023 (as Exhibit 99.3), and financial statements for our investment in JF Holdings for the years ended December 31, 2023 and 2022 (as Exhibit 99.2). We have determined that this unconsolidated portfolio company has met the conditions of a significant subsidiary under Rule 1-02(w) of Regulation S-X for which we are required, pursuant to Rule 3-09 of Regulation S-X, to provide separate financial statements as exhibits to the Form 10-K. In accordance with Rule 3-09(b)(1), the separate audited financial statements of JF Holdings are being filed as an amendment to the Form 10-K. This Amendment also includes the filing of new Exhibits 31.1, 31.2, 32.1 and 32.2, certifications of our Chief Executive Officer and Chief Financial Officer, pursuant to Rule 13a-14(a) and (b) of the Securities Exchange Act of 1934, as amended. Except as described above, no other changes have been made to the Form 10-K. This Amendment does not reflect subsequent events that may have occurred after the original filing date of the Form 10-K or modify or update in any way disclosures made in the Form 10-K, except as required to reflect the revisions discussed above. Among other things, forward-looking statements made in the Form 10-K have not been revised to reflect events that occurred or facts that became known to us after filing of the Form 10-K, and such forward-looking statements should be read in their historical context. Furthermore, this Amendment should be read in conjunction with the Form 10-K and with our subsequent filings with the SEC.