VistaOne, L.P. filed a Current Report on Form 8-K with the Securities and Exchange Commission on September 29, 2026, disclosing the calculation of its transactional net asset value (NAV) as of August 31, 2026, and reporting the sale of unregistered limited partnership units.
The filing details the sale of unregistered units to third-party investors, including through VistaOne (TE), L.P., a separate entity formed for investors with specific tax characteristics. The aggregate consideration for these sales was approximately $24.2 million. The breakdown of the units sold includes:
- Class B: 2,016 units for $63,000
- Class I: 334,918 units for $10,539,075
- Class R: 510,793 units for $13,131,000
- Class S: 14,641 units for $455,000
The filing provides the transactional NAV per unit for each class of the Fund as of August 31, 2026. The lowest transactional NAV per unit was reported for Class S at $31.08, while Class E reported the highest at $33.19. Class R units had a transactional NAV of $25.71 per unit.
The transactional NAV is calculated by deducting accrued fees, expenses, and liabilities from the fair value of the Fund's investments. As of August 31, 2026, the total transactional NAV of outstanding units was $1,730,729,000. This figure reconciles to a Unitholder GAAP NAV of $1,688,741,000, with adjustments for organizational, offering, and accrued servicing fees.
