OFS Capital Corp 2026年季度报告

(Mark One) QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended June 30, 2026or TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from _______ to _______ Commission file number 814-00813 OFS CAPITAL CORPORATION(Exact name of registrant as specified in its charter) Delaware46-1339639State or Other Jurisdiction ofI.R.S. Employer Identification No.Incorporation or Organization Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of theSecurities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to filesuch reports), and (2) has been subject to such filing requirements for the past 90 days.Yes☒No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to besubmitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorterperiod that the registrant was required to submit such files).Yes☒No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, asmaller reporting company, or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,”“smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act. Large accelerated filer☐Accelerated filer☐Non-accelerated filer☒Smaller reporting company☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition periodfor complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). The number of shares of the issuer’s Common Stock, $0.01 par value, outstanding as of July 27, 2026 was 13,398,078. OFS CAPITAL CORPORATION TABLE OF CONTENTS PART I. FINANCIAL INFORMATIONItem 1.Consolidated Financial StatementsConsolidated Statements of Assets and Liabilities as of June 30, 2026 (unaudited) and December 31, 20253Consolidated Statements of Operations for the Three and Six Months Ended June 30, 2026 (unaudited) and2025 (unaudited)4Consolidated Statements of Changes in Net Assets for the Three and Six Months Ended June 30, 2026(unaudited) and 2025 (unaudited)5Consolidated Statements of Cash Flows for the Six Months Ended June 30, 2026 (unaudited) and 2025(unaudited)6Consolidated Schedules of Investments as of June 30, 2026 (unaudited) and December 31, 20257Notes to Consolidated Financial Statements (unaudited)24Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations43Item 3.Quantitative and Qualitative Disclosures About Market Risk58Item 4.Controls and Procedures59PART II. OTHER INFORMATION60Item 1.Legal Proceedings60Item 1A.Risk Factors60Item 2.Unregistered Sales of Equity Securities and Use of Proceeds60Item 3.Defaults Upon Senior Securities60Item 4.Mine Safety Disclosures60Item 5.Other Information61Item 6.Exhibits62SIGNATURES63OFS®, OFS Capital®, OFS Credit® and HPCI® are registered trademarks of Orchard First Source Asset Management, LLC.OFS Capital Management™ is a trademark of Orchard First Source Asset Management, LLC.All other trademarks or trade names referred to in this Quarterly Report on Form 10-Q are the property of their respective owners. Defined Terms We have used “we,” “us,” “our,” “our company” and “the Company” to refer to OFS Capital Corporation in this report.We also have used several other terms in this report, which are explained or defined below: Forward-Looking Statements This Quarterly Report on Form 10-Q contains forward-looking statements that involve substantial risks and uncertainties.These forward-looking statements are not historical facts, but rather are based on current expectations, estimates and projectionsabout us, our current and prospective portfolio investments, our industry, our beliefs and our assumptions. Words such as“anticipates”, “expects”, “intends”, “plans”, “believes”, “seeks”, “estimates”, “would”, “should”, “targets”, “projects” andvariations of these words and similar expressions are intended to identify forward-looking statements. These statements are notguarantees of future performance and are subject to risks, uncertainties, and other factors, some of which are beyond our controland difficult to predict and could cause actual results to differ materially from those expressed or forecasted in the forward-lookingstatements, including without limitation: •our ability and experience operating a BDC or maintaining our tax treatment as a RIC under Subchapter M of theCode;•our dependence on key personnel;•our ability to maintain or dev