{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-022835","form_type":"8-K","ticker":"OXSQ","cik":"0001259429","company_name":"Oxford Square Capital Corp.","filed_at":"2024-03-15T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.625867+00:00","generated_at":"2026-06-04T16:44:00.886639+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Oxford Square Capital Q4 NAV falls to $2.55; declares $0.035 monthly dividends","bullets":["NAV per share $2.55, down 8.3% from $2.78; net decrease in net assets $7.3M.","Net investment income $7.8M ($0.13/share), up from $6.4M ($0.11/share) in Q3.","Total investment income $12.3M (vs $13.0M Q3); debt $8.0M, CLO equity $4.0M.","Declared monthly distributions of $0.035/share for April, May, June 2024.","Four debt investments on non-accrual (fair value $1.7M); preferred equity non-accrual $5.3M."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-022835","json":"https://secwatch.observer/filing/0001213900-24-022835.json","markdown":"https://secwatch.observer/filing/0001213900-24-022835.md","text":"https://secwatch.observer/filing/0001213900-24-022835.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390024022835/0001213900-24-022835-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390024022835/ea0201863_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T16:44:00.886639+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":"d0048ec6e8f9576252402bd8503db67a6dbeb095","claim":"Oxford Square Capital Corp. reported the quarter ended December 31, 2023 results: revenue approximately $12.3 million, net income approximately $7.3 million.","evidence_excerpt":"$6.4 million, or $0.11 per share, for the quarter ended September 30, 2023. · Total investment income for the quarter ended December 31, 2023 amounted to approximately $12.3 million, compared with approximately $13.0 million for the quarter ended September 30, 2023. o For the quarter ended December 31, 2023 we recorded investment income from our portfolio","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390024022835/0001213900-24-022835-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended December 31, 2023"},{"label":"Revenue","value":"approximately $12.3 million"},{"label":"Net income","value":"approximately $7.3 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"}