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RAND CAPITAL CORP

For the period ended Dec 31, 2025. Filed Mar 5, 2026.

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A company's yearly report to the SEC, with audited financial statements. It is the fullest account a company gives of its business, its finances and the risks it sees.

FY2025 · Filed Mar 5, 2026

RAND$9.85+0.7%Stored close · as of Nov 9, 2026

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Contents

Item 14. Principal Accountant Fees and Services

The Corporation’s independent registered public accounting firm is Withum Smith+Brown, PC, Buffalo, New York, PCAOB Auditor Firm ID:100

Information concerning the Corporation’s independent registered public accounting firm, the audit committee’s pre-approval policy for audit services and our independent registered public accounting firm fees and services is contained in the Corporation’s 2026 Proxy Statement under the heading “INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM FEES”.

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The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.