{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-022427","form_type":"8-K","ticker":"OXSQ","cik":"0001259429","company_name":"Oxford Square Capital Corp.","filed_at":"2023-03-23T23:59:59+00:00","discovered_at":"2026-05-14T18:03:44.149774+00:00","generated_at":"2026-06-17T17:36:36.562005+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Oxford Square Capital reports Q4 NAV of $2.78, down 17%; net operations loss $22.8M","bullets":["Net asset value per share fell to $2.78 from $3.34 at Sept 30, 2022.","Net investment income $6.5M ($0.13/sh) vs $5.6M ($0.11/sh) prior quarter.","Net decrease in net assets from operations $22.8M due to $29.4M unrealized depreciation.","Three debt investments on non-accrual ($172K fair value) and preferred equity on non-accrual ($4.3M).","Monthly distributions declared at $0.035 for April, May, June 2023, unchanged rate."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-022427","json":"https://secwatch.observer/filing/0001213900-23-022427.json","markdown":"https://secwatch.observer/filing/0001213900-23-022427.md","text":"https://secwatch.observer/filing/0001213900-23-022427.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390023022427/0001213900-23-022427-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390023022427/ea151742_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-17T17:36:36.562005+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":[{"claim_id":"02611840ca54e73ad0382aed0d96b1b52a4968b2","claim":"Oxford Square Capital Corp. reported the quarter ended December 31, 2022 results: revenue approximately $11.9 million, net income approximately $6.5 million, EPS $0.13 per share.","evidence_excerpt":"$5.6 million, or $0.11 per share, for the quarter ended September 30, 2022. · Total investment income for the quarter ended December 31, 2022 amounted to approximately $11.9 million, compared with approximately $11.4 million for the quarter ended September 30, 2022. o For the quarter ended December 31, 2022 we recorded investment income from our portfolio as","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390023022427/0001213900-23-022427-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended December 31, 2022"},{"label":"Revenue","value":"approximately $11.9 million"},{"label":"Net income","value":"approximately $6.5 million"},{"label":"EPS","value":"$0.13 per share"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}