---
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"
generated_at: "2026-05-15T01:36:28.442861+00:00"
event_type: "earnings"
sentiment: "negative"
materiality_score: 0.85
calibrated_materiality_score: 0.85
confidence: "high"
source: SEC EDGAR
---

# Oxford Square Capital Q1 NAV drops to $1.32 from $1.69; net loss $25.5M

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: earnings
- sentiment: negative
- materiality_score: 0.85
- calibrated_materiality_score: 0.85
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001213900-26-048831
- JSON: https://secwatch.observer/filing/0001213900-26-048831.json
- Plain text: https://secwatch.observer/filing/0001213900-26-048831.txt

## Key facts
- Earnings Releases
  Oxford Square Capital Corp. reported the quarter ended March 31, 2026 results: revenue approximately $8.9 million, net income approximately $25.5 million.
  - Period: the quarter ended March 31, 2026
  - Revenue: approximately $8.9 million
  - Net income: approximately $25.5 million
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1259429/000121390026048831/0001213900-26-048831-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.