{"schema_version":"secwatch.filing_event.v1","accession":"0001213900-26-048831","form_type":"8-K","ticker":"OXSQ","cik":"0001259429","company_name":"Oxford Square Capital Corp.","filed_at":"2026-04-29T23:59:59+00:00","discovered_at":"2026-05-14T18:02:32.063735+00:00","generated_at":"2026-05-15T01:36:28.442861+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.85,"calibrated_materiality_score":0.85,"confidence":"high","headline":"Oxford Square Capital Q1 NAV drops to $1.32 from $1.69; net loss $25.5M","bullets":["NAV per share fell to $1.32 at March 31, 2026, from $1.69 at Dec 31, 2025, a 22% decline.","Net investment income was $4.1M ($0.05/share) vs $5.4M ($0.07/share) in prior quarter.","Net realized losses of $30.7M drove a net decrease in net assets from operations of $25.5M.","Distributions declared at $0.035/share monthly for July–Sept 2026, unchanged from prior rate.","Issued 7.2M shares via ATM, raising net proceeds of $12.3M; shares outstanding now 93.4M."],"urls":{"canonical":"https://secwatch.observer/filing/0001213900-26-048831","json":"https://secwatch.observer/filing/0001213900-26-048831.json","markdown":"https://secwatch.observer/filing/0001213900-26-048831.md","text":"https://secwatch.observer/filing/0001213900-26-048831.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026048831/0001213900-26-048831-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026048831/ea0288155-01_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T01:36:28.442861+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":"3cfb699fa1e13f1732e077bdc419157a2882bb9b","claim":"Oxford Square Capital Corp. reported the quarter ended March 31, 2026 results: revenue approximately $8.9 million, net income approximately $25.5 million.","evidence_excerpt":"approximately $5.4 million, or $0.07 per share, for the quarter ended December 31, 2025. · Total investment income for the quarter ended March 31, 2026 amounted to approximately $8.9 million, compared with approximately $10.4 million for the quarter ended December 31, 2025. o For the quarter ended March 31, 2026 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/1259429/000121390026048831/0001213900-26-048831-index.htm","confidence":0.9,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the quarter ended March 31, 2026"},{"label":"Revenue","value":"approximately $8.9 million"},{"label":"Net income","value":"approximately $25.5 million"},{"label":"Result","value":"reported results"}]}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}