{"schema_version":"secwatch.filing_event.v1","accession":"0001437749-26-025688","form_type":"8-K","ticker":"HRZN","cik":"0001487428","company_name":"Horizon Technology Finance Corp","filed_at":"2026-08-04T20:52:15+00:00","discovered_at":"2026-08-04T20:53:00.381888+00:00","generated_at":"2026-08-04T20:53:05.181297+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 Q2 NII $0.11/sh (incl $0.07 merger costs); NAV drops to $6.23","bullets":["NII of $7.4M ($0.11/sh) vs $11.4M ($0.28/sh) a year ago; $4.4M non-recurring merger expenses.","NAV per share fell to $6.23 from $6.98 at Dec 2025; net unrealized depreciation of $38.5M.","Debt portfolio yield 14.9%; funded $72.7M in new loans; committed backlog $228M.","Board increased stock repurchase authorization to $20M; repurchased 1.37M shares at avg $4.54.","Declared regular $0.06/sh monthly plus special $0.03/sh distributions for Q4 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001437749-26-025688","json":"https://secwatch.observer/filing/0001437749-26-025688.json","markdown":"https://secwatch.observer/filing/0001437749-26-025688.md","text":"https://secwatch.observer/filing/0001437749-26-025688.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926025688/0001437749-26-025688-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1487428/000143774926025688/hrzn20260804d_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-08-04T20:53:05.181297+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":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}