{"version":"company-facts.v1","source":"https://secwatch.observer","generated_at":"2026-06-05T11:07:56.707467+00:00","company":{"ticker":"RAND","cik":81955,"company_name":"RAND CAPITAL CORP"},"pagination":{"limit":100,"returned":7,"next_cursor":null},"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer","facts":[{"fact_type":"earnings_release","fact_key":"940996347d881a8ca2fd98b3cca88a6d2f75d292","cik":81955,"ticker":"RAND","company_name":"RAND CAPITAL CORP","filed_at":"2026-05-06T23:59:59+00:00","payload":{"eps_text":"$0.18 per share","guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":"$545,000, or $0.18 per share","period_text":"first quarter ended March 31, 2026","report_date":"2026-05-06","result_type":"reported_results","revenue_text":"$1.2 million"},"claim":"RAND CAPITAL CORP reported first quarter ended March 31, 2026 results: revenue $1.2 million, net income $545,000, or $0.18 per share, EPS $0.18 per share.","evidence_excerpt":"---\n\n14 Lafayette Square, Suite 1405 ● Buffalo, New York 14203 FOR\nIMMEDIATE RELEASE Rand\nCapital Reports First Quarter Fiscal Year 2026 Results ● Total\n investment income was $1.2 million compared with $2.0 million in the prior-year period, primarily\n reflecting lower interest and fee income and the impact of non-accruals ● Net\n asset value (NAV) per share was","confidence":1.0,"filing_url":"https://secwatch.observer/filing/0001493152-26-021411","anchor_url":"https://secwatch.observer/filing/0001493152-26-021411#claim-940996347d881a8ca2fd98b3cca88a6d2f75d292","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/81955/000149315226021411/0001493152-26-021411-index.htm"},{"fact_type":"auditor_change","fact_key":"7d2f4b68d3974d9e4802f4d31f3f50a0cfa00469","cik":81955,"ticker":"RAND","company_name":"RAND CAPITAL CORP","filed_at":"2025-09-11T23:59:59+00:00","payload":{"action":"engagement","auditor_name":"Withum Smith+Brown, PC","disagreement_text":null,"effective_date":"2025-09-11","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":null},"claim":"RAND CAPITAL CORP engaged Withum Smith+Brown, PC as its auditor.","evidence_excerpt":"the Audit Committee and the Board each approved the engagement of Withum as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, effective immediately","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-25-013089","anchor_url":"https://secwatch.observer/filing/0001493152-25-013089#claim-7d2f4b68d3974d9e4802f4d31f3f50a0cfa00469","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/81955/000149315225013089/0001493152-25-013089-index.htm"},{"fact_type":"auditor_change","fact_key":"c296d6ff1f7e5cf2d752fcb2834d51dc28ea6f0b","cik":81955,"ticker":"RAND","company_name":"RAND CAPITAL CORP","filed_at":"2025-09-11T23:59:59+00:00","payload":{"action":"dismissal","auditor_name":"Freed Maxick, P.C.","disagreement_text":null,"effective_date":"2025-09-11","item_codes_triggered":["4.01"],"non_reliance_signal":"none","successor_auditor_name":"Withum Smith+Brown, PC"},"claim":"RAND CAPITAL CORP dismissed Freed Maxick, P.C. as its auditor.","evidence_excerpt":"(a) Replacement of Previous Independent Registered Public Accounting Firm On\nSeptember 11, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”) of Rand\nCapital Corporation (the “Company”) and the Board each approved the replacement of Freed Maxick, P.C. (“FM”)\nas the Company’s independent registered public accounting firm, due to the acquisition of certain assets of FM by Withum Smith+Brown,","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-25-013089","anchor_url":"https://secwatch.observer/filing/0001493152-25-013089#claim-c296d6ff1f7e5cf2d752fcb2834d51dc28ea6f0b","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/81955/000149315225013089/0001493152-25-013089-index.htm"},{"fact_type":"earnings_release","fact_key":"535bf2788731d5fb2295419613ed256bb4d2a1b8","cik":81955,"ticker":"RAND","company_name":"RAND CAPITAL CORP","filed_at":"2024-05-13T23:59:59+00:00","payload":{"eps_text":"$0.33 per share","guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":"$840,000, or $0.33 per share","period_text":"the first quarter ended March 31, 2024","report_date":"2024-05-13","result_type":"reported_results","revenue_text":"$2.1 million"},"claim":"RAND CAPITAL CORP reported the first quarter ended March 31, 2024 results: revenue $2.1 million, net income $840,000, or $0.33 per share, EPS $0.33 per share.","evidence_excerpt":"Total Investment Income for First Quarter 2024 ● Strategy\n focused on expanding portfolio composition with new debt investments drives total investment\n income growth of 12% to $2.1 million for the first quarter of 2024 ● Investment\n portfolio comprised of 70% interest yielding debt instruments at quarter-end compared with\n 64% at the end of 2023, improving","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-24-018794","anchor_url":"https://secwatch.observer/filing/0001493152-24-018794#claim-535bf2788731d5fb2295419613ed256bb4d2a1b8","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/81955/000149315224018794/0001493152-24-018794-index.htm"},{"fact_type":"shareholder_vote","fact_key":"31b5fe0850678d41b84c5464181f4c82fdedc017","cik":81955,"ticker":"RAND","company_name":"RAND CAPITAL CORP","filed_at":"2024-05-08T23:59:59+00:00","payload":{"item_codes_triggered":["5.07"],"meeting_date":"2024-05-07","outcome":"passed","proposal_text":"Ratification of Appointment of Independent Registered Public Accounting Firm","proposal_type":"auditor_ratification","votes_abstain_text":"3,592","votes_against_text":"13,856","votes_for_text":"2,384,885"},"claim":"RAND CAPITAL CORP shareholders approved Ratification of Appointment of Independent Registered Public Accounting Firm at the 2024-05-07 meeting.","evidence_excerpt":"Proposal 2 – RATIFICATION OF APPOINTMENT OF THE INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM In accordance with the results below, the selection of Freed Maxick CPAs, P.C. as the Company’s independent registered public accounting firm for the year ending December 31, 2024 was ratified. Votes For Votes Against Abstentions Broker Non-Votes 2,384,885 13,856 3,592 –","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-24-018256","anchor_url":"https://secwatch.observer/filing/0001493152-24-018256#claim-31b5fe0850678d41b84c5464181f4c82fdedc017","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/81955/000149315224018256/0001493152-24-018256-index.htm"},{"fact_type":"shareholder_vote","fact_key":"63c66c4ab26551e7ec5208de373464b323479a49","cik":81955,"ticker":"RAND","company_name":"RAND CAPITAL CORP","filed_at":"2024-05-08T23:59:59+00:00","payload":{"item_codes_triggered":["5.07"],"meeting_date":"2024-05-07","outcome":"passed","proposal_text":"Election of Directors","proposal_type":"director_election","votes_abstain_text":null,"votes_against_text":null,"votes_for_text":null},"claim":"RAND CAPITAL CORP shareholders approved Election of Directors at the 2024-05-07 meeting.","evidence_excerpt":"Proposal 1 – ELECTION OF DIRECTORS In accordance with the results below, each nominee listed below was re-elected to serve as a director.","confidence":0.9,"filing_url":"https://secwatch.observer/filing/0001493152-24-018256","anchor_url":"https://secwatch.observer/filing/0001493152-24-018256#claim-63c66c4ab26551e7ec5208de373464b323479a49","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/81955/000149315224018256/0001493152-24-018256-index.htm"},{"fact_type":"earnings_release","fact_key":"7d2a541be590df28d38677a56388e66bcba3bcec","cik":81955,"ticker":"RAND","company_name":"RAND CAPITAL CORP","filed_at":"2024-03-05T23:59:59+00:00","payload":{"eps_text":"$0.37 per share","guidance_signal":"none","item_codes_triggered":["2.02"],"net_income_text":"Net investment income per share was $1.15 for 2023 compared with $1.72 per share in the prior year","period_text":"the fourth quarter and fiscal year ended December 31, 2023","report_date":"2024-03-05","result_type":"reported_results","revenue_text":"Total investment income of $7.3 million increased $1.6 million, or 27%, from the prior year"},"claim":"RAND CAPITAL CORP reported the fourth quarter and fiscal year ended December 31, 2023 results: revenue Total investment income of $7.3 million increased $1.6 million, or 27%, from the prior year, net income Net investment income per share was $1.15 for 2023 compared with $1.72 per share in the prior year, EPS $0.37 per share.","evidence_excerpt":"filing. \n\n--- EX-99.1 () ---\n\nEX-99.1 2 ex99-1.htm Exhibit\n99.1 NEWS RELEASE 14\nLafayette Square, Suite 1405 ● Buffalo, New York 14203 FOR\nIMMEDIATE RELEASE Rand\nCapital Reports 27% Increase in Total Investment Income for 2023 ● Portfolio\n expansion centered on debt investments drives total investment income growth of 11% to $1.9\n million for the fourth","confidence":1.0,"filing_url":"https://secwatch.observer/filing/0001493152-24-008773","anchor_url":"https://secwatch.observer/filing/0001493152-24-008773#claim-7d2a541be590df28d38677a56388e66bcba3bcec","edgar_index_url":"https://www.sec.gov/Archives/edgar/data/81955/000149315224008773/0001493152-24-008773-index.htm"}]}