Revenue: As of FY2026 Q1, the actual value is USD 8.943 M.

EPS: As of FY2026 Q1, the actual value is USD -0.29.

EBIT: As of FY2026 Q1, the actual value is USD 1.835 M.

The Form 8-K filing by Oxford Square Capital Corp. for the first quarter ended March 31, 2026, indicates that detailed financial results were announced in a press release (Exhibit 99.1), but the Form 8-K itself does not detail specific financial or operational metrics such as revenue, net income, gross margin, operating profit, operating costs, or cash flow .

Net Asset Value (NAV)

Net asset value per share was $1.32 as of March 31, 2026, compared to $1.69 as of December 31, 2025 . Net assets were $123,265 thousand as of March 31, 2026, compared to $148,882 thousand as of March 31, 2025 .

Net Investment Income (NII)

Net investment income was approximately $4.1 million, or $0.05 per share, for the quarter ended March 31, 2026, which compares to approximately $5.4 million, or $0.07 per share, for the quarter ended December 31, 2025 . For the three months ended March 31, 2026, net investment income was $4,149,791, compared to $6,103,874 for the three months ended March 31, 2025 .

Total Investment Income

Total investment income for the quarter ended March 31, 2026, amounted to approximately $8.9 million, compared to approximately $10.4 million for the quarter ended December 31, 2025 . Investment income for the quarter ended March 31, 2026, included $5.1 million from debt investments, $3.2 million from CLO equity investments, and $0.6 million from other income . Total investment income from non-affiliated/non-control investments was $8,942,678 for the three months ended March 31, 2026, compared to $10,161,050 for the same period in 2025 . Interest income from debt investments was $4,318,750 for Q1 2026, compared to $4,826,404 for Q1 2025 . Interest income from PIK debt investments was $786,922 for Q1 2026, compared to $708,351 for Q1 2025 . Income from securitization vehicles and investments was $3,224,198 for Q1 2026, compared to $3,956,053 for Q1 2025 . Other income was $612,808 for Q1 2026, compared to $670,242 for Q1 2025 .

Total Expenses

Total expenses for the quarter ended March 31, 2026, were approximately $4.8 million, compared to approximately $5.0 million for the quarter ended December 31, 2025 . For the three months ended March 31, 2026, total expenses were $4,792,887, compared to $4,057,176 for the same period in 2025 . Interest expense was $2,791,255 for Q1 2026, compared to $1,959,287 for Q1 2025 . Base Fee was $990,631 for Q1 2026, compared to $1,058,785 for Q1 2025 . Professional fees were $346,627 for Q1 2026, compared to $323,452 for Q1 2025 . Compensation expense was $246,930 for Q1 2026, compared to $239,577 for Q1 2025 . General and administrative expenses were $312,666 for Q1 2026, compared to $355,259 for Q1 2025 . Excise tax was $104,778 for Q1 2026, compared to $120,816 for Q1 2025 .

Net Change in Net Assets from Operations

For the quarter ended March 31, 2026, Oxford Square Capital Corp. recorded a net decrease in net assets resulting from operations of approximately $25.5 million . This decrease consisted of NII of approximately $4.1 million, net realized losses of approximately -$30.7 million, and net unrealized appreciation of approximately $1.1 million . The net decrease in net assets resulting from operations was -$25,524,821 for the three months ended March 31, 2026, compared to -$8,121,517 for the same period in 2025 .

Investment Activity

During the first quarter of 2026, investment activity included purchases of approximately $15.8 million and repayments of approximately $0.4 million . No sales were made during the quarter .

Share Information

As of March 31, 2026, Oxford Square Capital Corp. had approximately 93.4 million shares of common stock outstanding . During the first quarter of 2026, approximately 7.2 million shares of common stock were issued, resulting in net proceeds of approximately $12.3 million after deducting commissions and expenses . Weighted average shares of common stock outstanding were 88,278,112 for the three months ended March 31, 2026, compared to 69,984,752 for the same period in 2025 . Distributions per share were $0.105 for both the three months ended March 31, 2026, and March 31, 2025 .

Asset and Liability Summary

Total assets were $278,857,481 as of March 31, 2026, compared to $306,739,111 as of December 31, 2025 . Total liabilities were $155,592,439 as of March 31, 2026, compared to $161,334,309 as of December 31, 2025 .

Yields and Credit Ratings

The weighted average yield of debt investments was 14.7% at current cost as of March 31, 2026, up from 14.5% as of December 31, 2025 . The weighted average effective yield of CLO equity investments at current cost was 7.3% as of March 31, 2026, down from 8.6% as of December 31, 2025 . The weighted average cash distribution yield of cash income producing senior secured note investments at current cost was 8.0% as of March 31, 2026, down from 9.5% as of December 31, 2025 . The weighted average cash distribution yield of cash income producing CLO equity investments at current cost was 13.6% as of March 31, 2026, down from 14.2% as of December 31, 2025 . The weighted average credit rating was 2.2 based on total fair value and 2.4 based on total principal amount as of March 31, 2026, compared to a weighted average credit rating of 2.2 based on total fair value and 2.3 based on total principal amount as of December 31, 2025 .

Non-Accrual Investments

As of March 31, 2026, one debt investment was on non-accrual status with a fair value of approximately $3.5 million . Preferred equity investments in one portfolio company were also on non-accrual status, with an aggregate fair value of approximately $5.2 million .

Distributions Declared

Oxford Square Capital Corp.’s Board of Directors declared distributions of $0.035 per share for each of the months ending July 31, August 31, and September 30, 2026 .

Outlook / Guidance

The press release contains a standard forward-looking statements disclaimer, noting that such statements are subject to inherent uncertainties and risks and are not guarantees of future performance, conditions, or results . The company does not undertake to update these statements unless required by law . No specific forward-looking statements or guidance are provided in the body of the reference document .