{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-24-038771","form_type":"8-K","ticker":"OXSQ","cik":"0001259429","company_name":"Oxford Square Capital Corp.","filed_at":"2024-05-02T23:59:59+00:00","discovered_at":"2026-05-14T18:03:17.639447+00:00","generated_at":"2026-06-02T23:58:55.839286+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 Q1 NII $0.11/sh, NAV down to $2.42, net operating loss $1.8M","bullets":["Net investment income $6.5M ($0.11/sh) vs $7.8M ($0.13/sh) in Q4 2023; total investment income $10.7M vs $12.3M.","NAV per share $2.42 at March 31, 2024, down from $2.55 at Dec 31, 2023; net operating loss of $1.8M vs income of $6.3M a year ago.","Net realized losses of $8.1M in Q1 2024; six debt investments on non-accrual with $2.0M fair value.","Monthly distribution of $0.035 per share declared for July, August, September 2024, unchanged quarterly rate."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-24-038771","json":"https://secwatch.observer/filing/0001213900-24-038771.json","markdown":"https://secwatch.observer/filing/0001213900-24-038771.md","text":"https://secwatch.observer/filing/0001213900-24-038771.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390024038771/0001213900-24-038771-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390024038771/ea0205124-01_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T23:58:55.839286+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":"dfe7fb14fd2dddd602549abd8b066cd3e0e67918","claim":"Oxford Square Capital Corp. reported quarter ended March 31, 2024 results: revenue 10.7 million, net income 6.5 million.","evidence_excerpt":"approximately $7.8 million, or $0.13 per share, for the quarter ended December 31, 2023. · Total investment income for the quarter ended March 31, 2024 amounted to approximately $10.7 million, compared with approximately $12.3 million for the quarter ended December 31, 2023. o For the quarter ended March 31, 2024 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/1259429/000121390024038771/0001213900-24-038771-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"quarter ended March 31, 2024"},{"label":"Revenue","value":"10.7 million"},{"label":"Net income","value":"6.5 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"}