OXSQG — what changed in the latest 10-Q
A section-by-section comparison of OXSQG's newest periodic SEC filing (10-K/10-Q) against the prior same-form filing: paragraphs added and removed per section, with verbatim excerpts. Purely a deterministic text diff — no similarity scores, no directional read, not investment advice.
Comparing 10-Q · 2026-08-10 vs the prior 10-Q · 2026-05-01
| Section | Outcome | Added | Removed | Minor | Unchanged |
|---|---|---|---|---|---|
| MD&A | Text added/removed | +19 | −16 | ~46 | 73 |
| Market risk (Item 3) | Text added/removed | 0 | 0 | ~2 | 2 |
| Controls & procedures | Text added/removed | 0 | 0 | ~3 | 0 |
| Legal proceedings | No paragraph-level changes | 0 | 0 | 0 | 1 |
| Risk factors | No material changes reported (points to the 10-K) | — | — | — | — |
| Other information | Text added/removed | 0 | 0 | ~1 | 0 |
Counts are paragraphs; added/removed means text added or removed vs the prior filing — no direction or judgement implied.
Representative excerpts
Up to 5 excerpts of about 300 characters per section, quoted verbatim from the two SEC filings.
MD&A
Text added vs the prior filing · source: 10-Q · 2026-08-10
• disruptions related to tariffs and other trade or sanctions issues;
• the impact of interruptions in the supply chain on our portfolio companies, including potential shortages of oil and other energy sources;
During the three months ended June 30, 2026, U.S. loan market performance improved versus the three months ended March 31, 2026. U.S. loan prices, as defined by the Morningstar/LSTA US Leveraged Loan Index, increased from 94.63% of par as of March 31, 2026 to 94.96% of par as of June 30, 2026.
ASC 820 clarifies the definition of fair value and requires companies to expand their disclosure about the use of fair value to measure assets and liabilities in interim and annual periods subsequent to initial recognition. ASC 820 defines fair value as the price that would be received to sell an as…
The total fair value of our investment portfolio was approximately $252.8 million and $251.7 million as of June 30, 2026, and December 31, 2025, respectively. The increase in the value of investments during the six month period ended June 30, 2026, was due primarily to investment acquisitions of app…
Text removed vs the prior filing · source: 10-Q · 2026-05-01
During the three months ended March 31, 2026, U.S. loan market performance weakened versus the prior quarter. U.S. loan prices, as defined by the Morningstar/LSTA US Leveraged Loan Index, decreased from 96.64% of par as of December 31, 2025 to 94.63% of par as of March 31, 2026.
ASC 820 clarifies the definition of fair value and requires companies to expand their disclosure about the use of fair value to measure assets and liabilities in interim and annual periods subsequent to initial recognition.
ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fa…
The total fair value of our investment portfolio was approximately $235.4 million and $251.7 million as of March 31, 2026, and December 31, 2025, respectively. The decrease in the value of investments during the three month period ended March 31, 2026, was due primarily to net realized losses of app…
During the three months ended March 31, 2026 we purchased approximately $15.8 million in portfolio investments, which represented $3.0 million of investments in existing portfolio companies and approximately $12.8 million of investments in new portfolio companies. During the year ended December 31, …
How to read Risk Factors (Item 1A) in a 10-Q
A 10-Q risk-factor section usually takes one of three forms; this page classifies it as one of:
- Pointer — the filer states there have been no material changes and points back to the annual 10-K risk factors; there is no own risk text to compare this quarter.
- Partial update — the filer carves out specific updated risks ("except as set forth below"); the excerpts show exactly what is new this quarter.
- Restated in full — the quarter carries the complete risk-factor text. When the prior quarter was only a pointer there is no prior full text to diff against, so the page flags the section as restated instead.
This describes the filing structure only — it is never a judgement on whether risk went up or down.
Source: text-level diff of the two SEC EDGAR filings · deterministic (no AI-generated content) · for reference only · not investment advice