{"filing":{"accession_number":"0001213900-26-083625","cik":"0001259429","ticker":"OXSQG","company_name":"Oxford Square Capital Corp.","form":"8-K","filing_date":"2026-07-31","report_date":"2026-07-31","primary_document":"ea0299938-01_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026083625/ea0299938-01_8k.htm"},"events":[{"id":22816,"run_id":20652,"accession_number":"0001213900-26-083625","anchor_item_number":"2.02","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"summary":"Oxford Square Capital Corp. issued a press release on July 31, 2026 announcing its financial results for the second quarter ended June 30, 2026, including net asset value per share of $1.29, net investment income of $5.1 million ($0.05 per share), total investment income of $9.4 million, and total expenses of $4.3 million.","company_name":"Oxford Square Capital Corp.","ticker":"OXSQG","filing_date":"2026-07-31","form":"8-K","submitted_at":null,"items":[{"id":22882,"accession_number":"0001213900-26-083625","item_number":"2.02","item_title":"Results of Operations and Financial Condition","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Oxford Square Capital Corp. issued a press release on July 31, 2026 announcing its financial results for the second quarter ended June 30, 2026, including net asset value per share ($1.29), net investment income ($5.1 million or $0.05 per share), total investment income ($9.4 million), and total expenses ($4.3 million). The filing also discloses the Board's declaration of quarterly distributions on common stock. This is a standard quarterly earnings release with comprehensive financial statements and performance metrics, typical of Item 2.02 disclosures for investment companies.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:31:40.352929+00:00","company_name":"","ticker":null,"filing_date":""},{"id":22883,"accession_number":"0001213900-26-083625","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the Board's declaration of distributions on common stock for three months (October, November, and December 2026) at $0.035 per share each, along with quarterly financial results including NAV and net investment income. The primary disclosed action is the declaration of distributions, which is a material event for shareholders of this business development company.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:31:40.352929+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":22882,"accession_number":"0001213900-26-083625","item_number":"2.02","item_title":"Results of Operations and Financial Condition","event_type":"earnings_release","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"Oxford Square Capital Corp. issued a press release on July 31, 2026 announcing its financial results for the second quarter ended June 30, 2026, including net asset value per share ($1.29), net investment income ($5.1 million or $0.05 per share), total investment income ($9.4 million), and total expenses ($4.3 million). The filing also discloses the Board's declaration of quarterly distributions on common stock. This is a standard quarterly earnings release with comprehensive financial statements and performance metrics, typical of Item 2.02 disclosures for investment companies.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:31:40.352929+00:00","company_name":"Oxford Square Capital Corp.","ticker":"OXSQG","filing_date":"2026-07-31"},{"id":22883,"accession_number":"0001213900-26-083625","item_number":"7.01","item_title":"Regulation FD Disclosure","event_type":"dividend_distribution","event_domain":"financial","is_material":true,"confidence":0.95,"reasoning":"The filing discloses the Board's declaration of distributions on common stock for three months (October, November, and December 2026) at $0.035 per share each, along with quarterly financial results including NAV and net investment income. The primary disclosed action is the declaration of distributions, which is a material event for shareholders of this business development company.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-08-02T02:31:40.352929+00:00","company_name":"Oxford Square Capital Corp.","ticker":"OXSQG","filing_date":"2026-07-31"}]}