Statements of Cash Flows (Unaudited) - USD ($)	3 Months Ended
Statements of Cash Flows (Unaudited) - USD ($)	Mar. 31, 2026	Mar. 31, 2025
CASH FLOWS FROM OPERATING ACTIVITIES
Net decrease in net assets resulting from operations	$ (25,524,821)	$ (8,121,517)
Adjustments to reconcile net decrease in net assets resulting from operations to net cash (used in)/provided by operating activities:
Accretion of discounts on investments	(994,796)	(870,249)
Accretion of discount on notes payable and deferred debt issuance costs	236,100	152,557
PIK income	(786,922)	(839,332)
Purchases of investments	(21,754,423)	(18,529,963)
Repayments of principal	392,831	8,684,540
Proceeds from the sale of investments		9,177,794
Net realized losses on investments	30,738,465	12,158,495
Reductions to CLO equity cost value	3,882,610	1,721,862
Net change in unrealized (appreciation)/depreciation on investments	(1,063,853)	2,066,896
Decrease in interest and distributions receivable	471,029	297,681
Decrease in other assets	41,784	188,228
Decrease in Base Fee and Net Investment Income Incentive Fee payable	(45,427)	(157,180)
Increase in accrued expenses	12,427	58,045
Net cash (used in)/provided by operating activities	(14,394,996)	5,987,857
CASH FLOWS FROM FINANCING ACTIVITIES
Distributions paid (net of stock issued under distribution reinvestment plan of $349,441 and $223,400, respectively, and distributions payable)	(8,920,740)	(7,126,302)
Proceeds from issuance of common stock	12,465,542	3,573,607
Underwriting fees and offering costs for the issuance of common stock	(159,741)	(108,958)
Net cash provided by/(used in) financing activities	3,385,061	(3,661,653)
Net (decrease)/increase in cash and cash equivalents	(11,009,935)	2,326,204
Cash and cash equivalents, beginning of period	51,934,647	34,926,468
Cash and cash equivalents, end of period	40,924,712	37,252,672
NON-CASH FINANCING ACTIVITIES
Value of shares issued in connection with distribution reinvestment plan	349,441	223,400
SUPPLEMENTAL DISCLOSURES
Cash paid for interest	2,555,156	1,806,730
Securities sold not settled		1,589,875
Securities purchased not settled		$ 9,516,875

Oxford Square Capital Corp. 10-Q