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10-Q Filing

RAND CAPITAL CORP CIK: 81955 Q1 2023
Filing Information
Form Type 10-Q
Accession Number 0000950170-23-019153
Period End Date 20230331
Filing Date 20230509
Fiscal Year 2023
Fiscal Period Q1
XBRL Instance rand-20230331_htm.xml
Filing Contents

This filing contains the following financial statements:

Balance Sheet 58 line items
Line Item Tag Value Unit Period
Investment at Cost InvestmentOwnedAtCost $61.00M USD Point-in-time
Investment at Cost InvestmentOwnedAtCost $55.72M USD Point-in-time
Total Investments at Fair Value InvestmentOwnedAtFairValue $61.50M USD Point-in-time
Total Investments at Fair Value InvestmentOwnedAtFairValue $68.19M USD Point-in-time
Common shares, par value CommonStockParOrStatedValuePerShare $0.10 USD Point-in-time
Common shares, par value CommonStockParOrStatedValuePerShare $0.10 USD Point-in-time
Common shares, authorized CommonStockSharesAuthorized 100.00M shares Point-in-time
Common shares, authorized CommonStockSharesAuthorized 100.00M shares Point-in-time
Cash Cash $1.37M USD Point-in-time
Cash Cash $1.84M USD Point-in-time
Interest receivable InterestReceivable $209.49K USD Point-in-time
Common shares, issued CommonStockSharesIssued 2.65M shares Point-in-time
Common shares, issued CommonStockSharesIssued 2.65M shares Point-in-time
Interest receivable InterestReceivable $208.34K USD Point-in-time
Prepaid income taxes PrepaidIncomeTaxes $43.94K USD Point-in-time
Common shares, outstanding CommonStockSharesOutstanding 2.58M shares Point-in-time
Prepaid income taxes PrepaidIncomeTaxes $76.40K USD Point-in-time
Common shares, outstanding CommonStockSharesOutstanding 2.58M shares Point-in-time
Deferred tax asset DeferredIncomeTaxAssetsNet $28.16K USD Point-in-time
Deferred tax asset DeferredIncomeTaxAssetsNet $33.70K USD Point-in-time
Treasury stock, shares TreasuryStockShares 67,895.00 shares Point-in-time
Treasury stock, shares TreasuryStockShares 67,895.00 shares Point-in-time
Net assets (per share) NetAssetValuePerShare $23.00 USD Point-in-time
Net assets (per share) NetAssetValuePerShare $23.23 USD Point-in-time
Other assets OtherAssets $286.71K USD Point-in-time
Other assets OtherAssets $295.04K USD Point-in-time
Net assets (per share) NetAssetValuePerShare $22.36 USD Point-in-time
Net assets (per share) NetAssetValuePerShare $23.54 USD Point-in-time
Total assets Assets $63.48M USD Point-in-time
Total assets Assets $70.61M USD Point-in-time
Due to investment adviser DueToInvestmentAdviser $562.22K USD Point-in-time
Due to investment adviser DueToInvestmentAdviser $245.77K USD Point-in-time
Accounts payable and accrued expenses AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent $97.66K USD Point-in-time
Accounts payable and accrued expenses AccountsPayableAndAccruedLiabilitiesCurrentAndNoncurrent $66.68K USD Point-in-time
Line of credit (see Note 6) LineOfCredit $7.95M USD Point-in-time
Line of credit (see Note 6) LineOfCredit $2.55M USD Point-in-time
Capital gains incentive fees CapitalGainsIncentiveFees $2.46M USD Point-in-time
Capital gains incentive fees CapitalGainsIncentiveFees $2.17M USD Point-in-time
Deferred revenue DeferredRevenue $413.97K USD Point-in-time
Deferred revenue DeferredRevenue $478.45K USD Point-in-time
Total liabilities Liabilities $5.76M USD Point-in-time
Total liabilities Liabilities $11.23M USD Point-in-time
Commitments and contingencies (See Note 5) CommitmentsAndContingencies - USD Point-in-time
Commitments and contingencies (See Note 5) CommitmentsAndContingencies - USD Point-in-time
Common stock, $0.10 par; shares authorized 100,000,000; shares issued: 2,648,916; shares outstanding: 2,581,021 at 3/31/23 and 12/31/22 CommonStockValue $264.89K USD Point-in-time
Common stock, $0.10 par; shares authorized 100,000,000; shares issued: 2,648,916; shares outstanding: 2,581,021 at 3/31/23 and 12/31/22 CommonStockValue $264.89K USD Point-in-time
Capital in excess of par value AdditionalPaidInCapitalCommonStock $51.46M USD Point-in-time
Capital in excess of par value AdditionalPaidInCapitalCommonStock $51.46M USD Point-in-time
Treasury stock, at cost: 67,895 shares at 3/31/23 and 12/31/22 TreasuryStockValue $1.57M USD Point-in-time
Treasury stock, at cost: 67,895 shares at 3/31/23 and 12/31/22 TreasuryStockValue $1.57M USD Point-in-time
Total distributable earnings RetainedEarningsAccumulatedDeficit $9.21M USD Point-in-time
Total distributable earnings RetainedEarningsAccumulatedDeficit $7.56M USD Point-in-time
Total stockholders' equity (net assets) (per share - 3/31/23: $23.00; 12/31/22: $22.36) StockholdersEquity $57.72M USD Point-in-time
Total stockholders' equity (net assets) (per share - 3/31/23: $23.00; 12/31/22: $22.36) StockholdersEquity $60.75M USD Point-in-time
Total stockholders' equity (net assets) (per share - 3/31/23: $23.00; 12/31/22: $22.36) StockholdersEquity $59.38M USD Point-in-time
Total stockholders' equity (net assets) (per share - 3/31/23: $23.00; 12/31/22: $22.36) StockholdersEquity $59.95M USD Point-in-time
Total liabilities and stockholders' equity (net assets) LiabilitiesAndStockholdersEquity $63.48M USD Point-in-time
Total liabilities and stockholders' equity (net assets) LiabilitiesAndStockholdersEquity $70.61M USD Point-in-time
Income Statement 55 line items
Line Item Tag Value Unit Period
Total interest from portfolio companies InterestFromPortfolioCompanies $1.30M USD 1 Quarter
Total interest from portfolio companies InterestFromPortfolioCompanies $912.14K USD 1 Quarter
Total interest from other investments InvestmentIncomeInterest $132.00 USD 1 Quarter
Total dividend and other investment income DividendAndOtherInvestmentIncome $474.74K USD 1 Quarter
Total dividend and other investment income DividendAndOtherInvestmentIncome $172.99K USD 1 Quarter
Total fee income FeeIncome $79.72K USD 1 Quarter
Total fee income FeeIncome $39.62K USD 1 Quarter
Total investment income GrossInvestmentIncomeOperating $1.12M USD 1 Quarter
Total investment income GrossInvestmentIncomeOperating $1.85M USD 1 Quarter
Base management fee (see Note 8) ManagementFeeExpense $240.28K USD 1 Quarter
Base management fee (see Note 8) ManagementFeeExpense $245.39K USD 1 Quarter
Capital gains incentive fees (see Note 8) CapitalGainsIncentiveFee $291.00K USD 1 Quarter
Capital gains incentive fees (see Note 8) CapitalGainsIncentiveFee $-239.76K USD 1 Quarter
Interest expense InterestExpenseDebt $158.40K USD 1 Quarter
Professional fees ProfessionalFees $231.08K USD 1 Quarter
Professional fees ProfessionalFees $170.97K USD 1 Quarter
Stockholders and office operating StockholdersAndOfficeOperatingExpenses $64.30K USD 1 Quarter
Stockholders and office operating StockholdersAndOfficeOperatingExpenses $56.70K USD 1 Quarter
Directors' fees NoninterestExpenseDirectorsFees $45.10K USD 1 Quarter
Directors' fees NoninterestExpenseDirectorsFees $63.85K USD 1 Quarter
Administrative fees AdministrativeFeesExpense $37.25K USD 1 Quarter
Insurance GeneralInsuranceExpense $12.96K USD 1 Quarter
Insurance GeneralInsuranceExpense $8.91K USD 1 Quarter
Corporate development BusinessDevelopment $3.71K USD 1 Quarter
Corporate development BusinessDevelopment $3.03K USD 1 Quarter
Other operating OtherExpenses - USD 1 Quarter
Other operating OtherExpenses $45.00 USD 1 Quarter
Total expenses OperatingExpenses $345.38K USD 1 Quarter
Total expenses OperatingExpenses $1.05M USD 1 Quarter
Net investment income before income taxes: NetInvestmentIncome $779.37K USD 1 Quarter
Net investment income before income taxes: NetInvestmentIncome $803.65K USD 1 Quarter
Income tax expense IncomeTaxExpenseBenefit $88.74K USD 1 Quarter
Income tax expense IncomeTaxExpenseBenefit $7.37K USD 1 Quarter
Net investment income InvestmentIncomeOperatingAfterExpenseAndTax $714.92K USD 1 Quarter
Net investment income InvestmentIncomeOperatingAfterExpenseAndTax $772.00K USD 1 Quarter
Net realized gain (loss) on sales and dispositions of investments RealizedInvestmentGainsLosses $53.39K USD 1 Quarter
Net realized gain (loss) on sales and dispositions of investments RealizedInvestmentGainsLosses $-851.47K USD 1 Quarter
Change in unrealized appreciation/ depreciation before income taxes UnrealizedGainLossOnInvestmentsBeforeIncomeTax $1.40M USD 1 Quarter
Change in unrealized appreciation/ depreciation before income taxes UnrealizedGainLossOnInvestmentsBeforeIncomeTax $-331.07K USD 1 Quarter
Deferred income tax expense DeferredIncomeTaxExpenseBenefit $-5.54K USD 1 Quarter
Deferred income tax expense DeferredIncomeTaxExpenseBenefit $-10.32K USD 1 Quarter
Net change in unrealized appreciation/depreciation on investments UnrealizedGainLossOnInvestments $-331.07K USD 1 Quarter
Net change in unrealized appreciation/depreciation on investments UnrealizedGainLossOnInvestments $1.40M USD 1 Quarter
Net realized and unrealized gain (loss) on investments InvestmentCompanyRealizedAndUnrealizedGainLossOnInvestmentAndForeignCurrency $1.46M USD 1 Quarter
Net realized and unrealized gain (loss) on investments InvestmentCompanyRealizedAndUnrealizedGainLossOnInvestmentAndForeignCurrency $-1.18M USD 1 Quarter
Net increase (decrease) in net assets from operations NetIncomeLoss $-410.54K USD 1 Quarter
Net increase (decrease) in net assets from operations NetIncomeLoss $2.17M USD 1 Quarter
Weighted average shares outstanding, Basic WeightedAverageNumberOfSharesOutstandingBasic 2.58M shares 1 Quarter
Weighted average shares outstanding, Basic WeightedAverageNumberOfSharesOutstandingBasic 2.58M shares 1 Quarter
Weighted average shares outstanding, Diluted WeightedAverageNumberOfDilutedSharesOutstanding 2.58M shares 1 Quarter
Weighted average shares outstanding, Diluted WeightedAverageNumberOfDilutedSharesOutstanding 2.58M shares 1 Quarter
Increase (decrease) in net assets from operations per share, Basic EarningsPerShareBasic $0.84 USD 1 Quarter
Increase (decrease) in net assets from operations per share, Basic EarningsPerShareBasic $-0.16 USD 1 Quarter
Increase (decrease) in net assets from operations per share, Diluted EarningsPerShareDiluted $-0.16 USD 1 Quarter
Increase (decrease) in net assets from operations per share, Diluted EarningsPerShareDiluted $0.84 USD 1 Quarter
Cash Flow Statement 52 line items
Line Item Tag Value Unit Period
Net increase (decrease) in net assets from operations NetIncomeLoss $-410.54K USD 1 Quarter
Net increase (decrease) in net assets from operations NetIncomeLoss $2.17M USD 1 Quarter
Investments in portfolio companies PaymentsForPurchaseOfInvestmentOperatingActivity $-542.09K USD 1 Quarter
Investments in portfolio companies PaymentsForPurchaseOfInvestmentOperatingActivity $-5.57M USD 1 Quarter
Proceeds from sale of portfolio investments ProceedsFromDispositionOfInvestmentOperatingActivity $268.33K USD 1 Quarter
Proceeds from sale of portfolio investments ProceedsFromDispositionOfInvestmentOperatingActivity $1.08M USD 1 Quarter
Proceeds from loan repayments GainsLossesOnExtinguishmentOfDebt $-300.00K USD 1 Quarter
Proceeds from loan repayments GainsLossesOnExtinguishmentOfDebt $-90.17K USD 1 Quarter
Net realized gain (loss) on sales and dispositions of portfolio investments RealizedInvestmentGainsLosses $53.39K USD 1 Quarter
Net realized gain (loss) on sales and dispositions of portfolio investments RealizedInvestmentGainsLosses $-851.47K USD 1 Quarter
Change in unrealized (appreciation) depreciation on investments UnrealizedGainLossOnInvestmentsBeforeIncomeTax $1.40M USD 1 Quarter
Change in unrealized (appreciation) depreciation on investments UnrealizedGainLossOnInvestmentsBeforeIncomeTax $-331.07K USD 1 Quarter
Deferred income tax (benefit) DeferredIncomeTaxExpenseBenefit $-5.54K USD 1 Quarter
Deferred income tax (benefit) DeferredIncomeTaxExpenseBenefit $-10.32K USD 1 Quarter
Amortization DepreciationDepletionAndAmortization $6.25K USD 1 Quarter
Original issue discount amortization AmortizationOfDebtDiscountPremium $-7.75K USD 1 Quarter
Original issue discount amortization AmortizationOfDebtDiscountPremium $-6.25K USD 1 Quarter
Non-cash conversion of debenture interest NonCashConversionOfDebentureInterest $216.29K USD 1 Quarter
Non-cash conversion of debenture interest NonCashConversionOfDebentureInterest $147.15K USD 1 Quarter
Increase in interest receivable IncreaseDecreaseInAccruedInterestReceivableNet $1.15K USD 1 Quarter
Increase in interest receivable IncreaseDecreaseInAccruedInterestReceivableNet $67.75K USD 1 Quarter
Increase in other assets IncreaseDecreaseInOtherOperatingAssets $2.86K USD 1 Quarter
Increase in other assets IncreaseDecreaseInOtherOperatingAssets $113.65K USD 1 Quarter
Decrease in prepaid income taxes IncreaseDecreaseInPrepaidTaxes $-32.46K USD 1 Quarter
Decrease in prepaid income taxes IncreaseDecreaseInPrepaidTaxes $-17.44K USD 1 Quarter
Increase (decrease) in accounts payable and accrued expenses IncreaseDecreaseInAccountsPayableAndAccruedLiabilities $-1.74K USD 1 Quarter
Increase (decrease) in accounts payable and accrued expenses IncreaseDecreaseInAccountsPayableAndAccruedLiabilities $30.98K USD 1 Quarter
Decrease in due to investment adviser IncreaseDecreaseInDueToInvestmentAdviser $-650.83K USD 1 Quarter
Decrease in due to investment adviser IncreaseDecreaseInDueToInvestmentAdviser $-316.45K USD 1 Quarter
(Increase) Decrease in capital gains incentive fees payable IncreaseDecreaseInCapitalGainsIncentiveFeesPayable $-239.76K USD 1 Quarter
(Increase) Decrease in capital gains incentive fees payable IncreaseDecreaseInCapitalGainsIncentiveFeesPayable $291.00K USD 1 Quarter
Increase (Decrease) in deferred revenue IncreaseDecreaseInDeferredRevenue $64.48K USD 1 Quarter
Increase (Decrease) in deferred revenue IncreaseDecreaseInDeferredRevenue $-29.62K USD 1 Quarter
Total adjustments AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities $560.61K USD 1 Quarter
Total adjustments AdjustmentsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities $-6.58M USD 1 Quarter
Net cash (used in) provided by operating activities NetCashProvidedByUsedInOperatingActivities $150.07K USD 1 Quarter
Net cash (used in) provided by operating activities NetCashProvidedByUsedInOperatingActivities $-4.41M USD 1 Quarter
Proceeds from lines of credit ProceedsFromLinesOfCredit $5.40M USD 1 Quarter
Payment of cash dividends PaymentOfCashDividends $387.15K USD 1 Quarter
Payment of cash dividends PaymentOfCashDividends $516.20K USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $-387.15K USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $4.88M USD 1 Quarter
Net increase (decrease) in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $472.17K USD 1 Quarter
Net increase (decrease) in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $-237.08K USD 1 Quarter
Beginning of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $833.88K USD Point-in-time
Beginning of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $1.84M USD Point-in-time
Beginning of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $1.37M USD Point-in-time
Beginning of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $596.79K USD Point-in-time
End of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $833.88K USD Point-in-time
End of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $1.84M USD Point-in-time
End of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $1.37M USD Point-in-time
End of period CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents $596.79K USD Point-in-time

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.

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