Business Context and Reporting Period
Company: Oxford Square Capital Corp.
Filing Type: Form 8-K (Current Report)
Date of Report: May 5, 2026
Principal Executive Offices: Greenwich, CT
The filing reports the entry into a material definitive agreement regarding the Company's equity distribution program.
Key Financial Metrics
This Form 8-K does not contain financial statements, revenue, profit, cash flow, margin, debt, or liquidity metrics. The filing is strictly procedural regarding a corporate agreement.
Material Changes
Amendment to Equity Distribution Agreement: On May 5, 2026, the Company entered into Amendment No. 1 to its Amended and Restated Equity Distribution Agreement (originally dated August 16, 2024).
Parties Involved: The agreement involves Oxford Square Capital Corp., Oxford Square Management, LLC, Oxford Funds, LLC, Lucid Capital Markets, LLC, and Ladenburg Thalmann & Co. Inc. (as sales agents).
Purpose: The amendment allows for the continuation of share sales under the Company's currently effective shelf registration statement (Form N-2, Registration No. 333-290511).
Guidance, Outlook, and Risks
Legal Opinion: Dechert LLP delivered a legality opinion regarding the shares of common stock to be sold pursuant to the amended agreement.
Offering Status: The filing explicitly states it does not constitute an offer to sell or a solicitation of an offer to buy securities in jurisdictions where such an offer would be unlawful prior to registration or qualification.
Investor Verification Checklist
- Verify the full text of Amendment No. 1 to the Amended and Restated Equity Distribution Agreement (Exhibit 1.1).
- Review the legality opinion provided by Dechert LLP (Exhibit 5.1).
- Confirm the status of the shelf registration statement (Form N-2, No. 333-290511) referenced in the filing.
- Check for any subsequent filings regarding actual share sales executed under this amended agreement.