Press Release: Oxford Square Capital Corp. Announces Net Asset Value and Selected Financial Results for the Quarter Ended June 30, 2026 and Declaration of Distributions on Common Stock for the Months Ending October 31, November 30, and December 31, 2026

Dow Jones
07/31

GREENWICH, Conn., July 31, 2026 (GLOBE NEWSWIRE) -- Oxford Square Capital Corp. (NasdaqGS: OXSQ) (NasdaqGS: OXSQG) (NasdaqGS: OXSQH) (the "Company," "we," "us" or "our") announced today its financial results and related information for the quarter ended June 30, 2026.

--On July 29, 2026, our Board of Directors declared the following distributions on our common stock:

 
   Month Ending        Record Date         Payment Date     Amount Per Share 
------------------  ------------------  ------------------  ---------------- 
 October 31, 2026    October 16, 2026    October 30, 2026             $0.035 
------------------  ------------------  ------------------  ---------------- 
November 30, 2026   November 16, 2026   November 30, 2026             $0.035 
------------------  ------------------  ------------------  ---------------- 
December 31, 2026   December 17, 2026   December 31, 2026             $0.035 
------------------  ------------------  ------------------  ---------------- 
 
 
   -- Net asset value ("NAV") per share as of June 30, 2026 stood at $1.29, 
      compared with a NAV per share on March 31, 2026 of $1.32. 
 
   -- Net investment income ("NII") was approximately $5.1 million, or $0.05 
      per share, for the quarter ended June 30, 2026, compared with 
      approximately $4.1 million, or $0.05 per share, for the quarter ended 
      March 31, 2026. 
 
   -- Total investment income for the quarter ended June 30, 2026 amounted to 
      approximately $9.4 million, compared with approximately $8.9 million for 
      the quarter ended March 31, 2026. 
 
          -- For the quarter ended June 30, 2026 we recorded investment income 
             from our portfolio as follows: 
 
                 -- $5.4 million from our debt investments; 
 
                 -- $3.5 million from our CLO equity investments; and 
 
                 -- $0.5 million from other income. 
 
   -- Our total expenses for the quarter ended June 30, 2026 were approximately 
      $4.3 million, compared with total expenses of approximately $4.8 million 
      for the quarter ended March 31, 2026. 
 
   -- As of June 30, 2026, the following metrics applied (note that none of 
      these metrics represented a total return to shareholders): 
 
          -- The weighted average yield of our debt investments was 14.9% at 
             current cost, compared with 14.7% as of March 31, 2026; 
 
          -- The weighted average effective yield of our CLO equity investments 
             at current cost was 8.1%, compared with 7.3% as of March 31, 2026; 
 
          -- The weighted average cash distribution yield of our cash income 
             producing senior secured note investments at current cost was 8.0%, 
             compared with 8.0% as of March 31, 2026; and 
 
          -- The weighted average cash distribution yield of our cash income 
             producing CLO equity investments at current cost was 12.4%, 
             compared with 13.6% as of March 31, 2026. 
 
   -- For the quarter ended June 30, 2026, we recorded a net increase in net 
      assets resulting from operations of approximately $4.0 million, 
      consisting of: 
 
          -- NII of approximately $5.1 million; 
 
          -- Net realized losses of approximately $5.2 million; and 
 
          -- Net unrealized appreciation of approximately $4.1 million. 
 
   -- During the second quarter of 2026, our investment activity consisted of 
      purchases of approximately $19.9 million and repayments of approximately 
      $0.5 million.  No sales were made during the quarter. 
 
   -- Our weighted average credit rating was 2.1 based on total fair value and 
      2.2 based on total principal amount as of June 30, 2026, compared with a 
      weighted average credit rating of 2.2 based on total fair value and 2.4 
      based on total principal amount as of March 31, 2026. 
 
   -- As of June 30, 2026, our preferred equity investments in one of our 
      portfolio companies were on non-accrual status, which had an aggregate 
      fair value of approximately $6.9 million. 
 
   -- For the quarter ended June 30, 2026, we issued a total of approximately 
      11.3 million shares of common stock pursuant to an "at-the-market" 
      offering. After deducting the sales agent's commissions and offering 
      expenses, this resulted in net proceeds of approximately $17.8 million. 
      As of June 30, 2026, we had approximately 105.1 million shares of common 
      stock outstanding. 

We will hold a conference call to discuss second quarter results today, Friday, July 31(st) , 2026 at 9:00 AM ET. The toll-free dial-in number is 1-800-715-9871, access code number 8149397. There will be a recording available for 30 days. If you are interested in hearing the recording, please dial 1-800-770-2030. The replay pass-code is 8149397#.

A presentation containing further detail regarding our quarterly results of operations has been posted under the Investor Relations section of our website at www.oxfordsquarecapital.com.

 
                    OXFORD SQUARE CAPITAL CORP. 
 
                STATEMENTS OF ASSETS AND LIABILITIES 
                                       June 30,       December 31, 
                                         2026             2025 
---------------------------------   --------------  ---------------- 
                                     (Unaudited) 
---------------------------------   --------------  ---------------- 
ASSETS 
   Non-affiliated/non-control 
    investments (cost: 
    $386,379,336 and $390,403,599, 
    respectively)                   $ 252,842,694   $ 251,731,345 
   Cash equivalents (cost of 
    $32,770,267 and $51,236,068, 
    respectively)                      32,770,267      51,236,068 
   Cash                                 1,837,775         698,579 
   Interest and distributions 
    receivable                          1,933,335       2,002,161 
   Other assets                         1,220,982       1,070,958 
                                     ------------    ------------ 
     Total assets                   $ 290,605,053   $ 306,739,111 
                                     ============    ============ 
LIABILITIES 
   Notes payable -- 5.50% 
    Unsecured Notes, net of 
    deferred issuance costs of 
    $804,888 and $996,075 
    respectively                    $  79,695,112   $  79,503,925 
   Notes payable -- 7.75% 
    Unsecured Notes, net of 
    deferred issuance costs of 
    $2,338,027 and $2,621,662 
    respectively                       72,411,973      72,128,338 
   Accrued interest payable             1,703,438       1,703,438 
   Base Fee and Net Investment 
    Income Incentive Fee payable 
    to affiliate                          961,643       1,036,058 
   Accrued expenses                       804,942       1,017,581 
   Securities purchased not 
    settled                                    --       5,944,969 
                                     ------------    ------------ 
     Total liabilities                155,577,108     161,334,309 
                                     ------------    ------------ 
 
NET ASSETS 
   Common stock, $0.01 par value, 
    300,000,000 shares authorized; 
    105,058,242 and 86,060,964 
    shares issued and outstanding, 
    respectively                        1,050,583         860,610 
   Capital in excess of par value     553,787,659     523,040,484 
   Total distributable 
    earnings/(accumulated losses)    (419,810,297)   (378,496,292) 
                                     ------------    ------------ 
     Total net assets                 135,027,945     145,404,802 
                                     ------------    ------------ 
     Total liabilities and net 
      assets                        $ 290,605,053   $ 306,739,111 
                                     ============    ============ 
Net asset value per common share    $        1.29   $        1.69 
 
 
 
                                  OXFORD SQUARE CAPITAL CORP. 
 
                                   STATEMENTS OF OPERATIONS 
                                          (Unaudited) 
 
                                     Three Months  Three Months   Six Months      Six Months 
                                      Ended June    Ended June    Ended June         Ended 
                                       30, 2026      30, 2025      30, 2026      June 30, 2025 
                                     ------------  ------------  -------------  --------------- 
INVESTMENT INCOME 
From non-affiliated/non-control 
investments: 
   Interest income -- debt 
    investments(1)                   $ 4,535,789   $ 4,228,193   $  8,854,539   $  9,054,597 
   Interest income -- debt 
    investments -- payment-in-kind 
    ("PIK")(1)                           896,600       857,257      1,683,522      1,565,608 
   Income from securitization 
    vehicles and investments           3,508,746     3,855,072      6,732,944      7,811,125 
   Other income                          460,958       581,659      1,073,766      1,251,901 
                                      ----------    ----------    -----------    ----------- 
     Total investment income from 
      non-affiliated/ non-control 
      investments                      9,402,093     9,522,181     18,344,771     19,683,231 
                                      ----------    ----------    -----------    ----------- 
      Total investment income          9,402,093     9,522,181     18,344,771     19,683,231 
                                      ----------    ----------    -----------    ----------- 
EXPENSES 
 
   Interest expense                    2,793,880     1,929,045      5,585,135      3,888,332 
   Base Fee                              961,643     1,036,312      1,952,274      2,095,097 
   Professional fees                     441,487       444,251        788,114        767,703 
   Compensation expense                  232,163       228,296        479,093        467,873 
   General and administrative            358,743       360,127        671,409        715,386 
   Excise tax                           (523,888)       24,585       (419,110)       145,401 
                                      ----------    ----------    -----------    ----------- 
     Total expenses before 
      incentive fees                   4,264,028     4,022,616      9,056,915      8,079,792 
                                      ----------    ----------    -----------    ----------- 
   Net Investment Income Incentive 
   Fees                                       --            --             --             -- 
     Total incentive fees                     --            --             --             -- 
                                      ----------    ----------    -----------    ----------- 
     Total expenses                    4,264,028     4,022,616      9,056,915      8,079,792 
                                      ----------    ----------    -----------    ----------- 
   Net investment income               5,138,065     5,499,565      9,287,856     11,603,439 
NET CHANGE IN UNREALIZED 
APPRECIATION/(DEPRECIATION) AND 
NET REALIZED LOSSES ON INVESTMENT 
TRANSACTIONS 
   Net change in unrealized 
   appreciation/(depreciation) on 
   investments: 
     Non-Affiliate/non-control 
      investments                      4,071,759     1,253,135      5,135,612       (813,761) 
                                      ----------    ----------    -----------    ----------- 
      Total net change in 
       unrealized 
       appreciation/(depreciation) 
       on investments                  4,071,759     1,253,135      5,135,612       (813,761) 
                                      ----------    ----------    -----------    ----------- 
Net realized losses: 
     Non-affiliated/non-control 
      investments                     (5,216,274)   (2,321,562)   (35,954,739)   (14,480,057) 
     Extinguishment of debt                   --       (45,781)            --        (45,781) 
                                      ----------    ----------    -----------    ----------- 
      Total net realized losses       (5,216,274)   (2,367,343)   (35,954,739)   (14,525,838) 
                                      ----------    ----------    -----------    ----------- 
      Net change in unrealized and 
       realized losses                (1,144,515)   (1,114,208)   (30,819,127)   (15,339,599) 
                                      ----------    ----------    -----------    ----------- 
Net increase/(decrease) in net 
 assets resulting from operations    $ 3,993,550   $ 4,385,357   $(21,531,271)  $ (3,736,160) 
                                      ==========    ==========    ===========    =========== 
Net increase in net assets 
 resulting from net investment 
 income per common share (Basic and 
 Diluted):                           $      0.05   $      0.08   $       0.10   $       0.16 
Net increase/(decrease) in net 
 assets resulting from operations 
 per common share (Basic and 
 Diluted):                           $      0.04   $      0.06   $      (0.23)  $      (0.05) 
Weighted average shares of common 
 stock outstanding (Basic and 
 Diluted):                            99,273,482    73,243,091     93,806,171     71,622,922 
Distributions per share              $     0.105   $     0.105   $      0.210   $      0.210 
 

_______________________

(1) Change in prior period was made to conform to the current period presentation.

FINANCIAL HIGHLIGHTS (Unaudited)

Financial highlights for the three and six months ended June 30, 2026 and 2025, respectively, are as follows:

 
                         Three Months     Three Months       Six Months       Six Months 
                             Ended            Ended             Ended            Ended 
                           June 30,          June 30,         June 30,          June 30, 
                             2026              2025             2026              2025 
                       ----------------  ---------------  ----------------  --------------- 
Per Share Data 
Net asset value at 
 beginning of period   $       1.32      $      2.09      $       1.69      $      2.30 
                        -----------       ----------       -----------       ---------- 
Net investment 
 income(1)                     0.05             0.08              0.10             0.16 
Net realized and 
 unrealized 
 (losses)/gains(2)               --            (0.02)            (0.32)           (0.21) 
                        -----------       ----------       -----------       ---------- 
Net 
 (decrease)/increase 
 in net asset value 
 from operations               0.05             0.06             (0.22)           (0.05) 
                        -----------       ----------       -----------       ---------- 
Distributions per 
 share from net 
 investment 
 income(3)                    (0.11)           (0.11)            (0.21)           (0.21) 
Tax return of 
capital 
distributions(3)                 --               --                --               -- 
                        -----------       ----------       -----------       ---------- 
Total distributions           (0.11)           (0.11)            (0.21)           (0.21) 
Effect of shares 
 issued                        0.03             0.02              0.03             0.02 
                        -----------       ----------       -----------       ---------- 
Net asset value at 
 end of period         $       1.29      $      2.06      $       1.29      $      2.06 
                        ===========       ==========       ===========       ========== 
Per share market 
 value at beginning 
 of period             $       1.77      $      2.61      $       1.76      $      2.44 
Per share market 
 value at end of 
 period                $       1.32      $      2.23      $       1.32      $      2.23 
Total return based on 
 Market Value(4)             (19.75)%         (10.49)%          (14.23)%          (0.30)% 
Total return based on 
 Net Asset Value(5)            5.68%            3.59%           (11.24)%          (1.30)% 
Shares outstanding at 
 end of period          105,058,242       76,236,738       105,058,242       76,236,738 
 
Ratios/Supplemental 
Data 
-------------------- 
Net assets at end of 
 period (000's)        $    135,028      $   157,423      $    135,028      $   157,423 
Average net assets 
 (000's)               $    129,465      $   152,126      $    130,642      $   152,806 
Ratio of expenses to 
 average net 
 assets(6)                    14.39%           10.78%            14.19%           10.62% 
Ratio of expenses, 
 excluding interest 
 expense, to average 
 net assets(6)                 5.76%            5.70%             5.64%            5.53% 
Ratio of net 
 investment income to 
 average net 
 assets(6)                    14.66%           14.26%            13.90%           15.15% 
Portfolio turnover 
 rate(7)                       0.19%              --%             0.35%            6.40% 
 
 
(1)    (Represents per share net investment income for the 
        period, based upon weighted average shares outstanding.) 
(2)    Net realized and unrealized gains/(losses) include 
        rounding adjustments to reconcile change in net asset 
        value per share. 
(3)    Management monitors available taxable earnings, including 
        net investment income and realized capital gains, 
        to determine if a tax return of capital may occur 
        for the year. To the extent the Company's taxable 
        earnings fall below the total amount of the Company's 
        distributions for that fiscal year, a portion of those 
        distributions may be deemed a tax return of capital 
        to the Company's stockholders. The ultimate tax character 
        of the Company's earnings cannot be determined until 
        tax returns are prepared after the end of the fiscal 
        year. The amounts and sources of distributions reported 
        are only estimates (based on an average of the reported 
        tax character historically) and are not being provided 
        for U.S. tax reporting purposes. For each of the three-month 
        periods ended June 30, 2026 and 2025, distributions 
        were $0.105 per share and are presented as $0.11 per 
        share due to rounding. 
(4)    (Total return based on market value equals the increase 
        or decrease of ending market value over beginning 
        market value, plus distributions, divided by the beginning 
        market value, assuming distribution reinvestment prices 
        obtained under the Company's distribution reinvestment 
        plan. Total return is not annualized.) 
(5)    (Total return based on net asset value equals the 
        increase or decrease of ending net asset value over 
        beginning net asset value, plus distributions, divided 
        by the beginning net asset value. Total return is 
        not annualized.) 
(6)    (Annualized and adjusted for one-time excise tax reversals 
        in the current quarter.) 
(7)    (Portfolio turnover rate is calculated using the lesser 
        of the year-to-date investment sales and debt repayments 
        or year-to-date investment purchases over the average 
        of the total investments at fair value.) 
 
 

About Oxford Square Capital Corp.

Oxford Square Capital Corp. is a publicly-traded business development company principally investing in syndicated bank loans and, to a lesser extent, debt and equity tranches of collateralized loan obligation ("CLO") vehicles. CLO investments may also include warehouse facilities, which are financing structures intended to aggregate loans that may be used to form the basis of a CLO vehicle.

Forward-Looking Statements

This press release contains forward-looking statements subject to the inherent uncertainties in predicting future results and conditions. Any statements that are not statements of historical fact (including statements containing the words "believes," "plans," "anticipates," "expects," "estimates" and similar expressions) should also be considered to be forward-looking statements. These statements are not guarantees of future performance, conditions or results and involve a number of risks and uncertainties. Certain factors could cause actual results and conditions to differ materially from those projected in these forward-looking statements. These factors are identified from time to time in our filings with the Securities and Exchange Commission. We undertake no obligation to update such statements to reflect subsequent events, except as may be required by law.

Contact:

Bruce Rubin

203-983-5280

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