{"schema_version":"secwatch.filing_event.v1","accession":"0001493152-24-030363","form_type":"8-K","ticker":"RAND","cik":"0000081955","company_name":"RAND CAPITAL CORP","filed_at":"2024-08-06T23:59:59+00:00","discovered_at":"2026-05-14T18:03:15.971647+00:00","generated_at":"2026-05-31T12:47:12.193181+00:00","sec_items":["2.02","7.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.65,"calibrated_materiality_score":0.65,"confidence":"high","headline":"Rand Capital Q2 2024: Investment income up 18% to $2.1M; NAV rises 11% to $26.56","bullets":["Total investment income $2.1M (+18% YoY); net investment loss of $0.20/share due to $1.2M capital gains incentive fee accrual.","Adjusted net investment income per share $0.44, up 16% from $0.38; adjusted expenses $1.0M vs $816k.","NAV $26.56 per share at June 30, 2024, up 11% from March 31 and 13% from year-end 2023.","Reduced debt by $2.0M during quarter, repaid additional $2.3M after quarter-end; portfolio SciAps pending acquisition in 2024.","Declared Q3 dividend of $0.29 per share, unchanged; sold BDC holdings for $3.3M proceeds with $1.3M realized gain."],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-24-030363","json":"https://secwatch.observer/filing/0001493152-24-030363.json","markdown":"https://secwatch.observer/filing/0001493152-24-030363.md","text":"https://secwatch.observer/filing/0001493152-24-030363.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/81955/000149315224030363/0001493152-24-030363-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/81955/000149315224030363/form8-k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-31T12:47:12.193181+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"}