RAND CAPITAL CORP
For the period ended Dec 31, 2025. Filed Mar 5, 2026.
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FY2025 · Filed Mar 5, 2026
RAND$9.85+0.7%Stored close · as of Nov 9, 2026
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Item 8. Financial Statements and Supplementary Data
The following consolidated financial statements and consolidated supplemental schedule of the Corporation and report of Independent Registered Public Accounting Firm thereon are set forth below:
| Consolidated Statements of Financial Position as of December 31, 2025 and 2024 | 53 |
|---|---|
| Consolidated Statements of Operations for the three years ended December 31, 2025, 2024 and 2023 | 54 |
| Consolidated Statements of Changes in Net Assets for the three years ended December 31, 2025, 2024 and 2023 | 55 |
| Consolidated Statements of Cash Flows for the three years ended December 31, 2025, 2024 and 2023 | 56 |
| Consolidated Schedule of Portfolio Investments as of December 31, 2025 | 57 |
| Consolidated Schedule of Portfolio Investments as of December 31, 2024 | 65 |
| Financial Highlights Schedule for the five years ended December 31, 2025, 2024, 2023, 2022 and 2021 | 73 |
| Notes to the Consolidated Financial Statements | 74 |
| Supplemental Schedule of Consolidated Changes in Investments at Cost and Realized Gain (Loss) for the year ended December 31, 2025 | 96 |
| Report of Independent Registered Public Accounting Firm (PCAOB ID:100) | 97 |
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