{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-23-084803","form_type":"8-K","ticker":"OXSQ","cik":"0001259429","company_name":"Oxford Square Capital Corp.","filed_at":"2023-11-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:28.476546+00:00","generated_at":"2026-06-08T08:45:47.473679+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Oxford Square Q3 NAV falls to $2.78; NII $0.11/shr; monthly dividend cut to $0.035","bullets":["NAV per share $2.78 at Sep 30, 2023, down from $2.88 at June 30, 2023.","Net investment income $6.4M ($0.11/shr), vs $6.7M ($0.13/shr) prior quarter.","Total investment income $13.0M, down from $13.5M; total expenses $6.6M.","Board declared monthly distributions of $0.035/shr for Jan/Feb/Mar 2024, down from $0.225/shr declared for Q3 2023.","Non-accrual debt investments fair value ~$490k; preferred equity non-accrual fair value ~$7.7M."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-23-084803","json":"https://secwatch.observer/filing/0001213900-23-084803.json","markdown":"https://secwatch.observer/filing/0001213900-23-084803.md","text":"https://secwatch.observer/filing/0001213900-23-084803.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390023084803/0001213900-23-084803-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390023084803/ea165171_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-08T08:45:47.473679+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":"f11831d06d7b2da6118dc04f788fa28a1631e650","claim":"Oxford Square Capital Corp. reported the quarter ended September 30, 2023 results: revenue approximately $13.0 million, net income approximately $6.7 million.","evidence_excerpt":"approximately $6.7 million, or $0.13 per share, for the quarter ended June 30, 2023. · Total investment income for the quarter ended September 30, 2023 amounted to approximately $13.0 million, compared with approximately $13.5 million for the quarter ended June 30, 2023. o For the quarter ended September 30, 2023 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/1259429/000121390023084803/0001213900-23-084803-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended September 30, 2023"},{"label":"Revenue","value":"approximately $13.0 million"},{"label":"Net income","value":"approximately $6.7 million"},{"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"}