{"url_path":"/sec/cik-0002041841/8-k/2026-06-25/item-7-01","section_key":"item-7-01","section_title":"Item 7.01 Regulation FD Disclosure.**","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-06-25","source_url":"https://www.sec.gov/Archives/edgar/data/2041841/0000930413-26-001953-index.html","accession_number":"0000930413-26-001953","cik":"0002041841","ticker":null,"issuer_name":"Lord Abbett Private Credit Fund S","edgar_url":"https://www.sec.gov/Archives/edgar/data/2041841/0000930413-26-001953-index.html","primary_entity_key":"0002041841","primary_entity_name":"Lord Abbett Private Credit Fund S"},"word_count":608,"has_tables":true,"body_markdown":"**Item 7.01. Regulation FD Disclosure.**\n\n** **\n\n**Company’s Portfolio:**\n\n \n\nAs of May 31, 2026, the Company had made loans\nto 57 portfolio companies, held an equity position in one portfolio company, and held one investment in a joint venture, with an\naggregate loan commitment amount of approximately $525 million and par value of approximately $409 million. The portfolio consists\nof 95% senior secured debt investments and 5% investment in a joint venture, based on par value or in the case of investments in\na joint venture, cost. As of May 31, 2026, 100% of the debt investments, based on par value, in the Company’s portfolio were at\nfloating rates. As of May 31, 2026, 99% of the Company’s total loan commitments were in private senior secured loans. The\nfollowing table presents information concerning portfolio companies to which the Company has made loans.\n\n \n\n**Portfolio Company Metrics(1):**\n \n\nMedian 12-month EBITDA:\n$91 million(2)\n\nWeighted average net leverage:\n4.9x(2)(3)\n\nWeighted average loan to value:\n44%(2)(4)\n\nWeighted average interest coverage:\n2.4x(2)(5)\n\nWeighted average yield on debt investments, at cost:\n9.2%(6)\n\n \n\n \n\n \n\n(1)Amounts were derived from\nthe most recently available financial statements provided by portfolio companies which\nhave not been independently verified by us and may reflect a normalized or adjusted amount.\nSuch amounts have not been independently estimated by us, and accordingly, we take no\nresponsibility for such numbers and make no representation or warranty in respect of\nthis information.\n\n  \n\n(2)Metrics exclude one liquid loan. Metrics also\nexclude one recurring revenue investment, which are investments in portfolio companies\nin which the Company lends based on a multiple of recurring revenue generated by the\nportfolio company and not based on a multiple of EBITDA. Weighted average metrics are\ncalculated as a percentage of funded par value of debt investments.\n\n  \n\n(3)Net leverage is the ratio of total senior debt\nminus cash divided by EBITDA and taking into account leverage through the tranche to\nwhich the Company is a lender.\n\n  \n\n(4)Calculated using total senior debt minus cash\ndivided by total enterprise value estimated by the private equity sponsor or market comparables\nand taking into account leverage through the tranche to which the Company is a lender.\n\n  \n\n(5)Interest coverage for a particular portfolio company\nis calculated by taking EBITDA and dividing by annualized latest reported interest expense.\n\n \n \n\n(6)\nComputed as (a) the annual stated spread, plus reference rate, as\napplicable, plus the annual accretion of discounts, plus the annual unused fees, as applicable on debt securities divided by (b)\ntotal debt investments at cost included in such securities. Actual yields earned over the life of each investment could differ materially\nfrom the yields presented herein.\n\n \n\n \n\n \n\nThe table below shows the Company’s loan investment\nactivity during the period May 1, 2026, through May 31, 2026. Amounts shown for commitment amount and par value are as of May 31, 2026:\n\n \n\n**Issuer** \n \n**Commitment\nAmount\n($ in millions)**\n \n**Par Amount\n($ in millions)**\n\nAdvanced Integration Technology LP\n \n$19.5\n \n$19.5\n\nAmbient Enterprises Holdco LLC,\n \n$0.3\n \n$0.0\n\nICAT Intermediate Holdings LLC\n \n$1.0\n \n$0.0\n\nInternational Aerospace Coatings Holdings LP\n \n$11.9\n \n$10.8\n\nPT Intermediate Holdings III, LLC\n \n$2.0\n \n$2.0\n\nSCHP Purchaser, Inc.\n \n$4.5\n \n$4.5\n\n**Total**\n \n**$39.2**\n \n**$36.8**\n\n \n\nThe table below describes investments by industry\ncomposition based on par value or, in the case of equity investments, cost as of May 31, 2026:\n\n \n\n**Industry**\n \n**Par or Cost\n($ in millions)**\n \n**% of Total**\n\nAerospace & Defense\n \n$65.4\n \n16.0%\n\nHealth Care Providers & Services\n \n52.8\n \n12.9\n\nCommercial Services & Supplies\n \n45.5\n \n11.1\n\nAir Freight & Logistics\n \n39.8\n \n9.7\n\nSoftware\n \n30.9\n \n7.5\n\nIT Services\n \n27.4\n \n6.7\n\nElectrical Equipment\n \n16.8\n \n4.1\n\nHealth Care Equipment & Supplies\n \n15.1\n \n3.7\n\nFood Products\n \n12.9\n \n3.1\n\nFinancial Services\n \n11.7\n \n2.9\n\nOthers\n \n90.9\n \n22.3\n\n**Total**\n \n**$409.2**\n \n**100.0%**"}