{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-24-005716","form_type":"8-K","ticker":"HRZN","cik":"0001487428","company_name":"Horizon Technology Finance Corp","filed_at":"2024-02-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.306884+00:00","generated_at":"2026-06-05T11:32:49.058858+00:00","sec_items":["2.02","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Horizon Tech Finance Q4 NII $0.45/sh; NAV drops to $9.71 from $11.47 YoY","bullets":["Q4 2023 NII of $15.0M ($0.45/sh) vs $10.7M ($0.40/sh) YoY; full-year NII $61.4M ($1.98/sh).","NAV per share fell to $9.71 from $11.47 at Dec 2022; net unrealized depreciation of $24.3M in Q4.","Debt portfolio yield 16.8% in Q4, 16.6% for 2023; total investment portfolio $709.1M.","Four debt investments rated credit 1 (highest risk) with fair value $27.6M; up from two in Sep 2023.","Declared monthly distributions of $0.11/sh through June 2024 plus $0.05 special in April; spillover income $1.25/sh."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-24-005716","json":"https://secwatch.observer/filing/0001437749-24-005716.json","markdown":"https://secwatch.observer/filing/0001437749-24-005716.md","text":"https://secwatch.observer/filing/0001437749-24-005716.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774924005716/0001437749-24-005716-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774924005716/hrzn20240222c_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-05T11:32:49.058858+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":"b2edc29684c50dda4726586bb754a2caa3365227","claim":"Horizon Technology Finance Corp reported the fourth quarter and full year ended December 31, 2023 results: revenue $28.2 million, net income $15.0 million, or $0.45 per share.","evidence_excerpt":"of debt investments, while we work to maximize NAV.” Fourth Quarter 2023 Operating Results Total investment income for the quarter ended December 31, 2023 grew 21.8% to $28.2 million, compared to $23.1 million for the quarter ended December 31, 2022, primarily due to growth in interest and fee income on investments resulting from an increase in the average","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1487428/000143774924005716/0001437749-24-005716-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the fourth quarter and full year ended December 31, 2023"},{"label":"Revenue","value":"$28.2 million"},{"label":"Net income","value":"$15.0 million, or $0.45 per share"},{"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"}