10. Shareholders’ Equity and Dividends

As of both June 30, 2025 and December 31, 2024, the Company had received $316.0 million of equity commitments to purchase shares of the Company’s common stock. As of both June 30, 2025 and December 31, 2024, $229.1 million (72.5% of total commitments) had been called.

Dividends and distributions to common shareholders are recorded on the ex-dividend date. Distributions are declared considering annual taxable income available for distribution to shareholders and the amount of taxable income carried over from the prior year for distribution in the current year.

The Company has adopted a dividend reinvestment plan that provides for reinvestment of all cash distributions declared by the Board of Directors, unless a shareholder elects to “opt out” of the plan. As a result, if the Board of Directors declares a cash distribution, then the shareholders who have not “opted out” of the dividend reinvestment plan will have their cash distributions automatically reinvested in additional shares of common stock, rather than receiving the cash distribution. The shares distributed by the Transfer Agent in the Company’s dividend reinvestment plan are through newly issued shares. The following tables summarize the Company’s dividends declared and paid for the three months ended June 30, 2025 and 2024:


Date Declared	Record Date	Payment Date	Type		Amount Per Share			Total Amount
March 12, 2025	March 31, 2025	April 30, 2025	Regular	$		0.38	$		6,432
June 13, 2025	June 30, 2025	July 31, 2025	Regular			0.38			6,464
				$		0.76	$		12,896


Date Declared	Record Date	Payment Date	Type		Amount Per Share			Total Amount
March 14, 2024	March 31, 2024	April 26, 2024	Regular	$		0.38	$		6,273
June 18, 2024	June 28, 2024	July 31, 2024	Regular			0.38			6,310
				$		0.76	$		12,583

- Definition

The entire disclosure for equity.

+ References

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+ Details

Redwood Enhanced Income Corp. 10-Q