{"schema_version":"secwatch.filing_event.v1","accession":"0000017313-24-000010","form_type":"8-K","ticker":"CSWC","cik":"0000017313","company_name":"CAPITAL SOUTHWEST CORP","filed_at":"2024-01-31T23:59:59+00:00","discovered_at":"2026-05-14T18:03:25.297971+00:00","generated_at":"2026-06-06T13:48:49.307569+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.05,"calibrated_materiality_score":0.05,"confidence":"high","headline":"Capital Southwest announces 2023 dividends tax treatment: $2.42/sh, 100% ordinary income","bullets":["Total 2023 dividends of $2.42 per share classified 100% as ordinary income including net short-term capital gains.","For non-U.S. shareholders, 94.17% of 2023 dividends are interest-related or short-term capital gains, generally exempt from U.S. withholding tax.","Tax classification is final and supersedes any prior estimated information; details posted on company website."],"urls":{"canonical":"https://secwatch.observer/filing/0000017313-24-000010","json":"https://secwatch.observer/filing/0000017313-24-000010.json","markdown":"https://secwatch.observer/filing/0000017313-24-000010.md","text":"https://secwatch.observer/filing/0000017313-24-000010.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/17313/000001731324000010/0000017313-24-000010-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/17313/000001731324000010/cswc-20240131.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-06T13:48:49.307569+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}