Oxford Square Capital Corp. is a business development company and closed-end investment company that generates returns by building and managing a diversified portfolio of debt and equity investments across multiple sectors. The portfolio primarily consists of senior secured notes, collateralized loan obligation equity investments, and equity stakes in portfolio companies, with income generated from interest payments, CLO distributions, and advisory fees. The company charges investors a base management fee and incentive fees tied to investment performance, with the objective of maximizing total return and distributing at least 90% of taxable income to shareholders to maintain its regulated investment company tax status.