{"filing":{"accession_number":"0001213900-26-099703","cik":"0001259429","ticker":"OXSQG","company_name":"Oxford Square Capital Corp.","form":"8-K","filing_date":"2026-09-14","report_date":"2026-09-14","primary_document":"ea0305386-01_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1259429/000121390026099703/ea0305386-01_8k.htm"},"events":[{"id":33262,"run_id":30583,"accession_number":"0001213900-26-099703","anchor_item_number":"8.01","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"summary":"Oxford Square Capital Corp. announced its election to redeem $15 million in aggregate principal amount of its 5.50% Notes due 2028 on October 14, 2026. While this is technically a redemption (retirement) of existing debt rather than issuance of new debt, the disclosure involves a material modification of the Company's direct financial obligations. The redemption of $15 million of $80.5 million outstanding Notes represents a significant capital event affecting the Company's debt structure and financial position, warranting classification as a material financial event. The closest taxonomy fit is debt_issuance, which encompasses creation and modification of direct financial obligations, though redemption is the inverse operation.","company_name":"Oxford Square Capital Corp.","ticker":"OXSQG","filing_date":"2026-09-14","form":"8-K","submitted_at":null,"items":[{"id":36658,"accession_number":"0001213900-26-099703","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Oxford Square Capital Corp. announced its election to redeem $15 million in aggregate principal amount of its 5.50% Notes due 2028 on October 14, 2026. While this is technically a redemption (retirement) of existing debt rather than issuance of new debt, the disclosure involves a material modification of the Company's direct financial obligations. The redemption of $15 million of $80.5 million outstanding Notes represents a significant capital event affecting the Company's debt structure and financial position, warranting classification as a material financial event. The closest taxonomy fit is debt_issuance, which encompasses creation and modification of direct financial obligations, though redemption is the inverse operation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T20:08:58.419310+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":36658,"accession_number":"0001213900-26-099703","item_number":"8.01","item_title":"Other Events.","event_type":"debt_issuance","event_domain":"financial","is_material":true,"confidence":0.75,"reasoning":"Oxford Square Capital Corp. announced its election to redeem $15 million in aggregate principal amount of its 5.50% Notes due 2028 on October 14, 2026. While this is technically a redemption (retirement) of existing debt rather than issuance of new debt, the disclosure involves a material modification of the Company's direct financial obligations. The redemption of $15 million of $80.5 million outstanding Notes represents a significant capital event affecting the Company's debt structure and financial position, warranting classification as a material financial event. The closest taxonomy fit is debt_issuance, which encompasses creation and modification of direct financial obligations, though redemption is the inverse operation.","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-14T20:08:58.419310+00:00","company_name":"Oxford Square Capital Corp.","ticker":"OXSQG","filing_date":"2026-09-14"}]}