| Income Statement | 2026-03-31 | 2025-12-31 | 2025-09-30 | 2025-06-30 |
|---|---|---|---|---|
| Investment Affiliated Issuer Controlled | - | - | 0 | - |
| Investment Affiliated Issuer Noncontrolled | - | - | -481,647 | - |
| Net investment income | 545,027 | 82,691.5* | 992,579 | 2,478,234 |
| Investment Unaffiliated Issuer | - | - | 189,944 | - |
| Investment Affiliated Issuer Noncontrolled | - | -480,993.5* | - | - |
| Change in unrealized appreciation/depreciation before income taxes | - | - | -291,703 | - |
| Investment Unaffiliated Issuer | - | -19,334.75* | - | - |
| Deferred income tax expense (benefit) | - | - | 4,741 | - |
| Net realized (loss) gain on sales and dispositions of investments, before income taxes | - | -500,328.25* | - | - |
| Net realized (loss) gain on sales and dispositions of investments-Investment Unaffiliated Issuer | - | - | -77,314 | 0 |
| Net change in unrealized appreciation/depreciation on investments | - | - | -296,444 | - |
| Income tax expense | - | 0* | - | - |
| Net realized (loss) gain on sales and dispositions of investments-Investment Affiliated Issuer Noncontrolled | - | - | -2,850,015 | 0 |
| Net realized (loss) gain on sales and dispositions of investments | - | -500,328.25* | - | - |
| Investment Affiliated Issuer Controlled | - | -1,475,000* | 0 | 0 |
| Investment Affiliated Issuer Noncontrolled | - | 7,991,175.25* | -481,647 | -10,122,270 |
| Investment Unaffiliated Issuer | - | 1,000,000* | 189,944 | -189,944 |
| Change in unrealized appreciation/depreciation before income taxes | - | 7,516,175.25* | -291,703 | -10,312,214 |
| Deferred income tax expense (benefit) | - | 187,136.5* | 4,741 | -97,826 |
| Net realized gain (loss) on sales and dispositions of investments | - | - | - | 0 |
| Net change in unrealized appreciation/depreciation on investments | - | 7,329,038.75* | -296,444 | -10,214,388 |
| Net realized and unrealized gain on investments | -912,496 | 6,828,710.5* | -3,223,773 | -10,214,388 |
| Net (decrease) increase in net assets from operations | -367,469 | 6,911,402 | -2,231,194 | -7,736,154 |
| Basic EPS | -0.12 | 2.386 | -0.75 | -2.6 |
| Diluted EPS | -0.12 | 2.386 | -0.75 | -2.6 |
| Basic Average Shares | 2,969,814 | 2,896,317 | 2,969,814 | 2,969,814 |
| Diluted Average Shares | 2,969,814 | 2,896,317 | 2,969,814 | 2,969,814 |
RAND CAPITAL CORP (RAND)
RAND CAPITAL CORP (RAND)