SuRo Capital (SSSS) 10-K/A 15 Aug 23 2022 FY Annual report (amended) Financial data

Cover

Cover - USD ($)	12 Months Ended
	Dec. 31, 2022	Mar. 15, 2023	Jun. 30, 2022
Document Type	10-K/A
Amendment Flag	true
Amendment Description	This Amendment No. 1 on Form 10-K/A (this “Amendment”) amends the Annual Report on Form 10-K for SuRo Capital Corp. for the fiscal year ended December 31, 2022, which was filed with the Securities and Exchange Commission (the “SEC”) on March 16, 2023 (the “Original Form 10-K”).
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--12-31
Entity File Number	814-00852
Entity Registrant Name	SuRo Capital Corp.
Entity Central Index Key	0001509470
Entity Tax Identification Number	27-4443543
Entity Incorporation, State or Country Code	MD
Entity Address, Address Line One	640 Fifth Avenue
Entity Address, Address Line Two	12th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10019
City Area Code	(212)
Local Phone Number	931-6331
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 186,610,246
Entity Common Stock, Shares Outstanding		28,338,580
Documents Incorporated by Reference [Text Block]	Portions of the Registrant’s definitive proxy statement relating to the Registrant’s 2023 annual meeting of stockholders (the “2023 Proxy Statement”), to be filed with the Securities and Exchange Commission (the “SEC”) within 120 days following the end of the Registrant’s fiscal year, are incorporated by reference in Part III of this annual report on Form 10-K as indicated herein
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	San Francisco, CA
Common Stock Par Value 0.01 Per Share [Member]
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	SSSS
Security Exchange Name	NASDAQ
Sec 6.00 Notes Due 2026 [Member]
Title of 12(b) Security	6.00% Notes due 2026
Trading Symbol	SSSSL
Security Exchange Name	NASDAQ

Consolidated Statements of Asse

Consolidated Statements of Assets and Liabilities - USD ($)		Dec. 31, 2022	Dec. 31, 2021
Investments at fair value:
Total Portfolio Investments		$ 157,188,578	$ 260,136,253
Investments in U.S. Treasury bills (cost of $84,999,598 and $0, respectively)		85,056,817
Total Investments		242,245,395	260,136,253
Cash		40,117,598	198,437,078
Proceeds receivable			52,493
Escrow proceeds receivable		628,332	2,046,645
Interest and dividends receivable		138,766	83,655
Deferred financing costs		555,761	621,719
Prepaid expenses and other assets	[1]	727,006	937,984
Total Assets		284,412,858	462,315,827
LIABILITIES
Accounts payable and accrued expenses	[1]	708,827	875,047
Accrued interest payable			175,000
Dividends payable		296,170	23,390,048
6.00% Notes due December 30, 2026	[2]	73,387,159	73,029,108
Total Liabilities		74,392,156	97,469,203
Commitments and contingencies (Notes 7 and 10)
Net Assets		210,020,702	364,846,624
NET ASSETS
Common stock, par value $0.01 per share (100,000,000 authorized; 28,429,499 and 31,118,556 issued and outstanding, respectively)		284,295	311,185
Paid-in capital in excess of par		330,899,254	350,079,409
Accumulated net investment loss		(64,832,605)	(50,124,597)
Accumulated net realized gain on investments, net of distributions		2,552,465	11,899,742
Accumulated net unrealized appreciation/(depreciation) of investments		(58,882,707)	52,680,885
Net Assets		$ 210,020,702	$ 364,846,624
Net Asset Value Per Share		$ 7.39	$ 11.72
Non Controlled Non Affiliate Investments [Member]
Investments at fair value:
Total Portfolio Investments		$ 130,901,546	$ 231,768,290
Non Controlled Affiliate Investments [Member]
Investments at fair value:
Total Portfolio Investments		12,591,162	14,609,089
Controlled Investments [Member]
Investments at fair value:
Total Portfolio Investments		$ 13,695,870	$ 13,758,874
[1]This balance includes a right of use asset and corresponding operating lease liability, respectively. Refer to “Note 7—Commitments and Contingencies— Operating Leases and Related Deposits 6.00 6.53 75,000,000 6.00 6.13 75,000,000

Consolidated Statements of As_2

Consolidated Statements of Assets and Liabilities (Parenthetical) - USD ($)	Dec. 31, 2022		Dec. 31, 2021
Summary of Investment Holdings [Line Items]
Common stock, par value	$ 0.01		$ 0.01
Common stock, shares authorized	100,000,000		100,000,000
Common stock, shares issued	28,429,499		31,118,556
Common stock, shares outstanding	28,429,499		31,118,556
Debt instrument interest rate	6%		6%
Debt instrument effective interest rate	6.53%		6.13%
Debt instrument face amount	$ 75,000,000		$ 75,000,000
US Treasury Bill Securities [Member]
Summary of Investment Holdings [Line Items]
Investment cost	84,999,598		0
Non Controlled Non Affiliate Investments [Member]
Summary of Investment Holdings [Line Items]
Investment cost	155,103,810		146,360,300
Non Controlled Affiliate Investments [Member]
Summary of Investment Holdings [Line Items]
Investment cost	41,140,804		41,211,183
Controlled Investments [Member]
Summary of Investment Holdings [Line Items]
Investment cost	19,883,894		19,883,894
Investments [Member]
Summary of Investment Holdings [Line Items]
Investment cost	$ 301,128,106	[1]	$ 207,455,377
[1]All portfolio investments are non-control/non-affiliated and non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their initial public offering (“IPO”). Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
INVESTMENT INCOME
Total Investment Income		$ 3,456,193	$ 1,470,842	$ 1,824,127
OPERATING EXPENSES
Compensation expense		7,566,452	6,162,716	8,801,841
Directors’ fees	[1]	675,716	752,442	445,000
Professional fees		3,395,260	2,665,689	2,962,781
Interest expense		4,845,549	693,526	2,247,817
Income tax expense		82,238	9,347	43,574
Other expenses		1,598,986	1,117,941	1,837,530
Total Operating Expenses		18,164,201	11,401,661	16,338,543
Net Investment Loss		(14,708,008)	(9,930,819)	(14,514,416)
Realized Gain/(Loss) on Investments:
Net Realized Gain/(Loss) on Investments		(5,905,453)	218,735,504	16,441,223
Change in Unrealized Appreciation/(Depreciation) of Investments:
Net Change in Unrealized Appreciation/(Depreciation) of Investments		(111,563,592)	(61,732,964)	73,410,631
Net Change in Net Assets Resulting from Operations		$ (132,177,053)	$ 147,071,721	$ 75,337,438
Net Change in Net Assets Resulting from Operations per Common Share:
Basic		$ (4.40)	$ 5.69	$ 4.21
Diluted	[2]	$ (4.40)	$ 5.52	$ 3.56
Weighted-Average Common Shares Outstanding
Basic		30,023,202	25,861,642	17,910,353
Diluted	[2]	30,023,202	26,758,367	21,790,898
Non Controlled Non Affiliate Investments [Member]
INVESTMENT INCOME
Interest income		$ 403,029	$ 507,772	$ 1,035,694
Dividend income		541,239	470,438	50,000
Realized Gain/(Loss) on Investments:
Net Realized Gain/(Loss) on Investments		(5,835,074)	216,870,940	16,441,223
Change in Unrealized Appreciation/(Depreciation) of Investments:
Net Change in Unrealized Appreciation/(Depreciation) of Investments		(109,553,034)	(59,057,641)	82,163,227
Non Controlled Affiliate Investments [Member]
INVESTMENT INCOME
Interest income				(29,184)
Dividend income			102,632	317,617
Realized Gain/(Loss) on Investments:
Net Realized Gain/(Loss) on Investments		(70,379)	1,864,564
Change in Unrealized Appreciation/(Depreciation) of Investments:
Net Change in Unrealized Appreciation/(Depreciation) of Investments		(1,947,553)	(2,902,517)	(8,786,596)
Controlled Investments [Member]
INVESTMENT INCOME
Interest income		1,685,000	390,000
Dividend income				450,000
Interest income from U.S. Treasury bills		826,925
Change in Unrealized Appreciation/(Depreciation) of Investments:
Net Change in Unrealized Appreciation/(Depreciation) of Investments		$ (63,005)	$ 227,194	$ 34,000
[1]For the year ended December 31, 2021, this balance includes $ 209,360

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical)	12 Months Ended
	Dec. 31, 2021 USD ($)
Income Statement [Abstract]
Stock based compensation expense	$ 209,360

Consolidated Statements of Chan

Consolidated Statements of Changes in Net Assets - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Change in Net Assets Resulting from Operations
Net investment loss		$ (14,708,008)	$ (9,930,819)	$ (14,514,416)
Net realized gain on investments		(5,905,453)	218,735,504	16,441,223
Net change in unrealized appreciation/(depreciation) of investments		(111,563,592)	(61,732,964)	73,410,631
Net Change in Net Assets Resulting from Operations		(132,177,053)	147,071,721	75,337,438
Distributions
Dividends declared		(3,441,824)	(212,197,025)	(16,947,366)
Total Distributions		(3,441,824)	(212,197,025)	(16,947,366)
Change in Net Assets Resulting from Capital Transactions
Issuance of common stock from public offering		229,896	78,608	49,882,319
Issuance of common stock from conversion of 4.75% Convertible Notes due 2023			37,259,819	1,810,956
Stock-based compensation	[1]	2,015,600	1,306,615	1,962,431
Issuance of common stock from stock dividend			89,743,813
Repurchases of common stock		(21,452,541)		(10,379,994)
Net change in net assets resulting from capital transactions		(19,207,045)	128,388,855	43,275,712
Total change in net assets		(154,825,922)	63,263,551	101,665,784
Balance, shares		364,846,624	301,583,073	199,917,289
Balance, shares		$ 210,020,702	$ 364,846,624	$ 301,583,073
Capital Share Activity
Shares outstanding at beginning of period		31,118,556	19,914,023	17,564,244
Issuance of common stock from public offering, shares		17,807	5,900	3,808,979
Issuance of common stock under restricted stock plan, shares		301,812	369,298	21,760
Issuance of common stock from conversion of 4.75% Convertible Notes due 2023, shares			4,097,808	174,888
Issuance of common stock from stock dividend, shares			6,731,527
Shares repurchased, shares		(3,008,676)		(1,655,848)
Balance, shares		28,429,499	31,118,556	19,914,023
[1]For the year ended December 31, 2020, this balance includes $ 1,962,431 of accelerated recognition of compensation cost related to the cancellation of unvested options on April 28, 2020. Refer to “Note 11— Stock-Based Compensation” for more detail.

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Net Assets (Parenthetical)		12 Months Ended
		Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Debt Disclosure [Abstract]
Common stock from conversion of convertible notes		0.0475	0.0475	0.0475
Debt instrument maturity date, description		due 2023	due 2023	due 2023
Share-Based Payment Arrangement, Noncash Expense	[1]	$ 2,015,600	$ 1,306,615	$ 1,962,431
[1]For the year ended December 31, 2020, this balance includes $ 1,962,431

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash Flows from Operating Activities
Net change in net assets resulting from operations		$ (132,177,053)	$ 147,071,721	$ 75,337,438
Adjustments to reconcile net change in net assets resulting from operations to net cash provided by/(used in) operating activities:
Net realized (gain)/loss on investments		5,905,453	(218,735,504)	(16,441,223)
Net change in unrealized (appreciation)/depreciation of investments		111,563,592	61,732,964	(73,410,631)
Amortization of discount on 4.75% Convertible Senior Notes due 2023			76,927	376,802
Amortization of discount on 6.00% Notes due 2026		425,550	16,310
Stock-based compensation	[1]	2,015,600	1,306,615	1,962,431
Adjustments to escrow proceeds receivable		(859,121)	1,934,622	844,825
Forfeited interest on 4.75% Convertible Senior Notes due 2023			102,917	25,996
Purchases of investments in:
Portfolio investments		(22,783,388)	(81,716,039)	(31,433,027)
U.S. Treasury bills		(184,172,673)		(450,000,084)
Proceeds from sales or maturity of investments in:
Portfolio investments		9,063,919	257,427,478	31,245,944
U.S. Treasury bills		99,173,075	150,000,000	350,000,000
Change in operating assets and liabilities:
Prepaid expenses and other assets		210,978	47,566	770,383
Interest and dividends receivable		(55,111)	83,343	(82,368)
Proceeds receivable		52,493	(52,493)
Escrow proceeds receivable		1,418,313	(1,194,183)	(587,154)
Payable for securities purchased			(134,250,000)	89,503,340
Accounts payable and accrued expenses		(166,220)	112,735	(381,611)
Payable to executive officers				(1,369,873)
Income tax payable			(35,850)	35,850
Accrued interest payable		(175,000)	(278,803)	(21,197)
Net Cash Provided by/(Used in) Operating Activities		(110,559,593)	183,650,326	(23,624,159)
Cash Flows from Financing Activities
Proceeds from the issuance of common stock, net		229,896	78,608	49,882,319
Proceeds from the issuance of 6.00% Notes due 2026			75,000,000
Redemption of 4.75% Convertible Senior Notes due 2023			(290,000)
Deferred debt issuance costs			(1,970,892)
Repurchases of common stock		(21,452,541)		(10,379,995)
Cash dividends paid		(26,535,702)	(103,458,098)	(14,659,850)
Cash paid for fractional shares			(399)	(40)
Deferred financing costs		(1,540)	(366,191)	(285,814)
Net Cash Provided by/(Used in) Financing Activities		(47,759,887)	(31,006,972)	24,556,620
Total Increase/(Decrease) in Cash Balance		(158,319,480)	152,643,354	932,461
Cash Balance at Beginning of Year		198,437,078	45,793,724	44,861,263
Cash Balance at End of Year		40,117,598	198,437,078	45,793,724
Supplemental Information:
Interest paid		4,662,500	794,206	1,874,294
Taxes paid		82,238	43,499	5,859
Conversion of 4.75% Convertible Senior Notes due 2023			$ 37,925,000	$ 1,785,000
[1]For the year ended December 31, 2020, this balance includes $ 1,962,431

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical)		12 Months Ended
		Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes		0.0475	0.0475	0.0475
Debt instrument maturity date, description		due 2023	due 2023	due 2023
Compensation cost	[1]	$ 2,015,600	$ 1,306,615	$ 1,962,431
4.75% Convertible Senior Notes [Member]
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes		0.0475	0.0475	0.0475
Debt instrument maturity date, description		due 2023	due 2023	due 2023
6.00% Notes [Member]
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes		0.0600	0.0600	0.0600
Debt instrument maturity date, description		due 2026	due 2026	due 2026
[1]For the year ended December 31, 2020, this balance includes $ 1,962,431

Consolidated Schedule of Invest

Consolidated Schedule of Investments - USD ($)		Dec. 31, 2022		Dec. 31, 2021
Investment Owned, at Fair Value		$ 157,188,578		$ 260,136,253
Investment Owned, Percent of Net Assets		74.80%		71.30%
Investments [Member]
Investment Owned, at Cost		$ 301,128,106	[1]	$ 207,455,377
Investment Owned, at Fair Value		$ 242,245,395	[1]	$ 260,136,253
Investment Owned, Percent of Net Assets		115.30%	[1]	71.30%
Skillsoft Corp. [Member]
Investment Owned, at Fair Value		$ 1,276,396
Churchill Sponsor VII LLC [Member]
Investment Owned, at Fair Value		300,000
AltC Sponsor LLC [Member]
Investment Owned, at Fair Value		250,000
Churchill Sponsor VI LLC [Member]
Investment Owned, at Fair Value		200,000
Architect Capital PayJoy SPV, LLC [Member]
Investment Owned, at Fair Value		10,000,000
Colombier Sponsor LLC [Member]
Investment Owned, at Fair Value		2,711,842
Shogun Enterprises, Inc. [Member]
Investment Owned, at Fair Value		3,306,047
Non-Controlled/Non-Affiliate [Member]
Investment Owned, at Cost		155,103,810	[1]	$ 146,360,300	[2]
Investment Owned, at Fair Value		$ 130,901,546	[1]	$ 231,768,290	[2]
Investment Owned, Percent of Net Assets		62.33%	[1]	63.53%	[2]
Non-Controlled/Non-Affiliate [Member] | Learneo, Inc. (f/k/a Course Hero, Inc.) [Member]
Investment Owned, at Cost	[1]	$ 14,999,972
Investment Owned, at Fair Value	[1]	$ 50,541,374
Investment Owned, Percent of Net Assets	[1]	24.06%
Non-Controlled/Non-Affiliate [Member] | Learneo, Inc. (f/k/a Course Hero, Inc.) [Member] | Preferred shares, Series A 8% [Member]
Headquarters/Industry	[1]	Online Education
Date of Initial Investment	[1]	Sep. 18, 2014
Investment Owned, Balance, Shares	[1]	2,145,509
Investment Owned, at Cost	[1]	$ 5,000,001
Investment Owned, at Fair Value	[1]	$ 40,541,403
Investment Owned, Percent of Net Assets	[1]	19.30%
Non-Controlled/Non-Affiliate [Member] | Learneo, Inc. (f/k/a Course Hero, Inc.) [Member] | Preferred shares, Series C 8% [Member]
Date of Initial Investment	[1]	Nov. 05, 2021
Investment Owned, Balance, Shares	[1]	275,659
Investment Owned, at Cost	[1]	$ 9,999,971
Investment Owned, at Fair Value	[1]	$ 9,999,971
Investment Owned, Percent of Net Assets	[1]	4.76%
Non-Controlled/Non-Affiliate [Member] | Blink Health, Inc. [Member]
Investment Owned, at Cost		$ 15,004,340	[1]	$ 15,004,340	[2]
Investment Owned, at Fair Value		$ 10,949,898	[1]	$ 14,315,526	[2]
Investment Owned, Percent of Net Assets		5.21%	[1]	3.92%	[2]
Non-Controlled/Non-Affiliate [Member] | Blink Health, Inc. [Member] | Series A Preferred Stock [Member]
Headquarters/Industry		Pharmaceutical Technology	[1]	Pharmaceutical Technology	[2]
Date of Initial Investment		Oct. 27, 2020	[1]	Oct. 27, 2020	[2]
Investment Owned, Balance, Shares		238,095	[1]	238,095	[2]
Investment Owned, at Cost		$ 5,000,423	[1]	$ 5,000,423	[2]
Investment Owned, at Fair Value		$ 949,924	[1]	$ 4,315,552	[2]
Investment Owned, Percent of Net Assets		0.45%	[1]	1.18%	[2]
Non-Controlled/Non-Affiliate [Member] | Blink Health, Inc. [Member] | Series C Preferred Stock [Member]
Date of Initial Investment		Oct. 27, 2020	[1]	Oct. 27, 2020	[2]
Investment Owned, Balance, Shares		261,944	[1]	261,944	[2]
Investment Owned, at Cost		$ 10,003,917	[1]	$ 10,003,917	[2]
Investment Owned, at Fair Value		$ 9,999,974	[1]	$ 9,999,974	[2]
Investment Owned, Percent of Net Assets		4.76%	[1]	2.74%	[2]
Non-Controlled/Non-Affiliate [Member] | Orchard Technologies, Inc. [Member]
Investment Owned, at Cost	[1]	$ 10,505,697
Investment Owned, at Fair Value	[1]	$ 10,499,996
Investment Owned, Percent of Net Assets	[1]	5%
Non-Controlled/Non-Affiliate [Member] | Orchard Technologies, Inc. [Member] | Series D Preferred Stock [Member]
Headquarters/Industry		Real Estate Platform	[1]	Real Estate Platform	[2]
Date of Initial Investment		Aug. 09, 2021	[1]	Aug. 09, 2021	[2]
Investment Owned, Balance, Shares		1,488,139	[1]	1,488,139	[2]
Investment Owned, at Cost		$ 10,004,034	[1]	$ 10,004,034	[2]
Investment Owned, at Fair Value		$ 9,999,996	[1]	$ 9,999,996	[2]
Investment Owned, Percent of Net Assets		4.76%	[1]	2.74%	[2]
Non-Controlled/Non-Affiliate [Member] | Orchard Technologies, Inc. [Member] | Simple Agreement for Future Equity [Member]
Date of Initial Investment	[1]	Sep. 02, 2022
Investment Owned, Balance, Shares	[1]	1
Investment Owned, at Cost	[1]	$ 501,663
Investment Owned, at Fair Value	[1]	$ 500,000
Investment Owned, Percent of Net Assets	[1]	0.24%
Non-Controlled/Non-Affiliate [Member] | Locus Robotics Corp [Member] | Series F Preferred Stock [Member]
Headquarters/Industry	[1]	Warehouse Automation
Date of Initial Investment	[1]	Nov. 30, 2022
Investment Owned, Balance, Shares	[1]	232,568
Investment Owned, at Cost	[1]	$ 10,004,286
Investment Owned, at Fair Value	[1]	$ 10,000,005
Investment Owned, Percent of Net Assets	[1]	4.76%
Non-Controlled/Non-Affiliate [Member] | Aspiration Partners, Inc. [Member]
Investment Owned, at Cost		$ 1,283,005	[1]	$ 1,283,005	[2]
Investment Owned, at Fair Value		$ 6,541,511	[1]	$ 11,055,743	[2]
Investment Owned, Percent of Net Assets		3.11%	[1]	3.03%	[2]
Non-Controlled/Non-Affiliate [Member] | Aspiration Partners, Inc. [Member] | Series A Preferred Stock [Member]
Headquarters/Industry		Financial Services	[1]	Financial Services	[2]
Date of Initial Investment		Aug. 11, 2015	[1]	Aug. 11, 2015	[2]
Investment Owned, Balance, Shares		540,270	[1]	540,270	[2]
Investment Owned, at Cost		$ 1,001,815	[1]	$ 1,001,815	[2]
Investment Owned, at Fair Value		$ 6,229,360	[1]	$ 10,556,306	[2]
Investment Owned, Percent of Net Assets		2.97%	[1]	2.89%	[2]
Non-Controlled/Non-Affiliate [Member] | Aspiration Partners, Inc. [Member] | Preferred shares, Series C-3 [Member]
Date of Initial Investment		Aug. 12, 2019	[1]	Aug. 12, 2019	[2]
Investment Owned, Balance, Shares		24,912	[1]	24,912	[2]
Investment Owned, at Cost		$ 281,190	[1]	$ 281,190	[2]
Investment Owned, at Fair Value		$ 312,151	[1]	$ 499,437	[2]
Investment Owned, Percent of Net Assets		0.15%	[1]	0.14%	[2]
Non-Controlled/Non-Affiliate [Member] | Whoop, Inc. [Member] | Series C Preferred Stock [Member]
Headquarters/Industry	[1]	Fitness Technology
Date of Initial Investment	[1]	Jun. 30, 2022
Investment Owned, Balance, Shares	[1]	13,293,450
Investment Owned, at Cost	[1]	$ 10,011,460
Investment Owned, at Fair Value	[1]	$ 6,084,041
Investment Owned, Percent of Net Assets	[1]	2.90%
Non-Controlled/Non-Affiliate [Member] | Forge Global, Inc.[Member]
Investment Owned, at Cost	[2]			$ 2,526,223
Investment Owned, at Fair Value	[2]			$ 21,015,781
Investment Owned, Percent of Net Assets	[2]			5.76%
Non-Controlled/Non-Affiliate [Member] | Forge Global, Inc.[Member] | Common Stock [Member]
Headquarters/Industry	[1],[3],[4],[5]	Online Marketplace Finance
Date of Initial Investment	[1],[3],[4],[5]	Jul. 20, 2011
Investment Owned, Balance, Shares	[1],[3],[4],[5]	2,508,074
Investment Owned, at Cost	[1],[3],[4],[5]	$ 3,443,483
Investment Owned, at Fair Value	[1],[3],[4],[5]	$ 4,338,968
Investment Owned, Percent of Net Assets	[1],[3],[4],[5]	2.07%
Non-Controlled/Non-Affiliate [Member] | Forge Global, Inc.[Member] | Common Shares Class AA [Member]
Headquarters/Industry	[2]			Online Marketplace Finance
Date of Initial Investment	[2]			Jul. 20, 2011
Investment Owned, Balance, Shares	[2]			625,520
Investment Owned, at Cost	[2]			$ 266,507
Investment Owned, at Fair Value	[2]			$ 16,430,555
Investment Owned, Percent of Net Assets	[2]			4.50%
Non-Controlled/Non-Affiliate [Member] | Forge Global, Inc.[Member] | Junior Preferred Shares [Member]
Date of Initial Investment	[2]			Jul. 19, 2011
Investment Owned, Balance, Shares	[2]			160,534
Investment Owned, at Cost	[2]			$ 2,259,716
Investment Owned, at Fair Value	[2]			$ 4,216,752
Investment Owned, Percent of Net Assets	[2]			1.16%
Non-Controlled/Non-Affiliate [Member] | Forge Global, Inc.[Member] | Junior Preferred warrants, Strike Price $12.42, Expiration Date 11/9/2025 [Member]
Date of Initial Investment	[2]			Jul. 19, 2011
Investment Owned, Balance, Shares	[2]			73,695
Investment Owned, at Cost	[2]
Investment Owned, at Fair Value	[2]			$ 368,474
Investment Owned, Percent of Net Assets	[2]			0.10%
Non-Controlled/Non-Affiliate [Member] | Nextdoor Holdings, Inc. [Member] | Common Stock [Member]
Headquarters/Industry	[2],[6],[7]			Social Networking
Date of Initial Investment	[2],[6],[7]			Sep. 27, 2018
Investment Owned, Balance, Shares	[2],[6],[7]			1,801,850
Investment Owned, at Cost	[2],[6],[7]			$ 10,002,666
Investment Owned, at Fair Value	[2],[6],[7]			$ 12,439,522
Investment Owned, Percent of Net Assets	[2],[6],[7]			3.41%
Non-Controlled/Non-Affiliate [Member] | Nextdoor Holdings, Inc. [Member] | Common Class B [Member]
Headquarters/Industry	[1],[3],[4]	Social Networking
Date of Initial Investment	[1],[3],[4]	Sep. 27, 2018
Investment Owned, Balance, Shares	[1],[3],[4]	1,802,416
Investment Owned, at Cost	[1],[3],[4]	$ 10,002,666
Investment Owned, at Fair Value	[1],[3],[4]	$ 3,712,977
Investment Owned, Percent of Net Assets	[1],[3],[4]	1.77%
Non-Controlled/Non-Affiliate [Member] | NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.) [Member] | Common Stock [Member]
Headquarters/Industry		Cannabis REIT	[1],[3]	Cannabis REIT	[2],[6],[7],[8],[9]
Date of Initial Investment		Aug. 12, 2019	[1],[3]	Aug. 12, 2019	[2],[6],[7],[8],[9]
Investment Owned, Balance, Shares		229,758	[1],[3]	278,471	[2],[6],[7],[8],[9]
Investment Owned, at Cost		$ 4,678,686	[1],[3]	$ 5,653,375	[2],[6],[7],[8],[9]
Investment Owned, at Fair Value		$ 3,680,723	[1],[3]	$ 7,986,548	[2],[6],[7],[8],[9]
Investment Owned, Percent of Net Assets		1.75%	[1],[3]	2.19%	[2],[6],[7],[8],[9]
Non-Controlled/Non-Affiliate [Member] | Shogun Enterprises, Inc. (d/b/a Hearth) [Member]
Investment Owned, at Cost	[1]	$ 7,503,318
Investment Owned, at Fair Value	[1]	$ 3,306,047
Investment Owned, Percent of Net Assets	[1]	1.57%
Non-Controlled/Non-Affiliate [Member] | Shogun Enterprises, Inc. (d/b/a Hearth) [Member] | Preferred shares, Series B-1 [Member]
Headquarters/Industry	[1]	Home Improvement Finance
Date of Initial Investment	[1]	Feb. 26, 2021
Investment Owned, Balance, Shares	[1]	436,844
Investment Owned, at Cost	[1]	$ 3,501,657
Investment Owned, at Fair Value	[1]	$ 1,403,023
Investment Owned, Percent of Net Assets	[1]	0.67%
Non-Controlled/Non-Affiliate [Member] | Shogun Enterprises, Inc. (d/b/a Hearth) [Member] | Preferred shares, Series B-2 [Member]
Date of Initial Investment	[1]	Feb. 26, 2021
Investment Owned, Balance, Shares	[1]	301,750
Investment Owned, at Cost	[1]	$ 3,501,661
Investment Owned, at Fair Value	[1]	$ 1,403,024
Investment Owned, Percent of Net Assets	[1]	0.67%
Non-Controlled/Non-Affiliate [Member] | Shogun Enterprises, Inc. (d/b/a Hearth) [Member] | Convertible Note 0.5%, Due 4/18/2024 [Member]
Date of Initial Investment	[1],[10]	May 02, 2022
Investment Owned, Balance, Shares	[1],[10]	500,000
Investment Owned, at Cost	[1],[10]	$ 500,000
Investment Owned, at Fair Value	[1],[10]	$ 500,000
Investment Owned, Percent of Net Assets	[1],[10]	0.24%
Non-Controlled/Non-Affiliate [Member] | True Global Ventures 4 Plus Pte Ltd [Member] | Limited Partner Fund Investment [Member]
Headquarters/Industry		Venture Investment Fund	[1],[4],[11]	Venture Investment Fund	[2],[7],[12]
Date of Initial Investment		Aug. 27, 2021	[1],[4],[11]	Aug. 27, 2021	[2],[7],[12]
Investment Owned, Balance, Shares		1	[1],[4],[11]	1	[2],[7],[12]
Investment Owned, at Cost			[1],[4],[11]	$ 713,505	[2],[7],[12]
Investment Owned, at Fair Value		$ 3,063,358	[1],[4],[11]	$ 670,000	[2],[7],[12]
Investment Owned, Percent of Net Assets		1.46%	[1],[4],[11]	0.18%	[2],[7],[12]
Non-Controlled/Non-Affiliate [Member] | Residential Homes for Rent, LLC (d/b/a Second Avenue) [Member]
Investment Owned, at Cost		$ 2,500,000	[1]	$ 3,500,000	[2]
Investment Owned, at Fair Value		$ 2,959,713	[1]	$ 3,500,000	[2]
Investment Owned, Percent of Net Assets		1.41%	[1]	0.96%	[2]
Non-Controlled/Non-Affiliate [Member] | Residential Homes for Rent, LLC (d/b/a Second Avenue) [Member] | Series A Preferred Stock [Member]
Headquarters/Industry		Real Estate Platform	[1],[13]	Real Estate Platform	[2],[14]
Date of Initial Investment		Dec. 23, 2020	[1],[13]	Dec. 23, 2020	[2],[14]
Investment Owned, Balance, Shares		150,000	[1],[13]	150,000	[2],[14]
Investment Owned, at Cost		$ 1,500,000	[1],[13]	$ 1,500,000	[2],[14]
Investment Owned, at Fair Value		$ 1,959,713	[1],[13]	$ 1,500,000	[2],[14]
Investment Owned, Percent of Net Assets		0.93%	[1],[13]	0.41%	[2],[14]
Non-Controlled/Non-Affiliate [Member] | Residential Homes for Rent, LLC (d/b/a Second Avenue) [Member] | Term loan 15%, Due 12/23/2023 [Member]
Date of Initial Investment	[1],[10],[15]	Dec. 23, 2020
Investment Owned, Balance, Shares	[1],[10],[15]	1,000,000
Investment Owned, at Cost	[1],[10],[15]	$ 1,000,000
Investment Owned, at Fair Value	[1],[10],[15]	$ 1,000,000
Investment Owned, Percent of Net Assets	[1],[10],[15]	0.48%
Non-Controlled/Non-Affiliate [Member] | Residential Homes for Rent, LLC (d/b/a Second Avenue) [Member] | Term loan 15%, Due 12/23/2023 [Member]
Date of Initial Investment	[2],[9],[16]			Dec. 23, 2020
Investment Owned, Balance, Shares	[2],[9],[16]			2,000,000
Investment Owned, at Cost	[2],[9],[16]			$ 2,000,000
Investment Owned, at Fair Value	[2],[9],[16]			$ 2,000,000
Investment Owned, Percent of Net Assets	[2],[9],[16]			0.55%
Non-Controlled/Non-Affiliate [Member] | Trax Ltd. [Member]
Investment Owned, at Cost		$ 10,005,748	[1],[4]	$ 10,005,748	[2],[7]
Investment Owned, at Fair Value		$ 2,927,814	[1],[4]	$ 10,370,299	[2],[7]
Investment Owned, Percent of Net Assets		1.39%	[1],[4]	2.84%	[2],[7]
Non-Controlled/Non-Affiliate [Member] | Trax Ltd. [Member] | Common Stock [Member]
Headquarters/Industry		Retail Technology	[1],[4]	Retail Technology	[2],[7]
Date of Initial Investment		Jun. 09, 2021	[1],[4]	Jun. 09, 2021	[2],[7]
Investment Owned, Balance, Shares		55,591	[1],[4]	55,591	[2],[7]
Investment Owned, at Cost		$ 2,781,148	[1],[4]	$ 2,781,148	[2],[7]
Investment Owned, at Fair Value		$ 280,797	[1],[4]	$ 2,882,476	[2],[7]
Investment Owned, Percent of Net Assets		0.13%	[1],[4]	0.79%	[2],[7]
Non-Controlled/Non-Affiliate [Member] | Trax Ltd. [Member] | Preferred Stock Investec Series [Member]
Date of Initial Investment	[1],[4]	Jun. 09, 2021
Investment Owned, Balance, Shares	[1],[4]	144,409
Investment Owned, at Cost	[1],[4]	$ 7,224,600
Investment Owned, at Fair Value	[1],[4]	$ 2,647,017
Investment Owned, Percent of Net Assets	[1],[4]	1.26%
Non-Controlled/Non-Affiliate [Member] | Trax Ltd. [Member] | Preferred Shares Investec Series [Member]
Date of Initial Investment	[2],[7]			Jun. 09, 2021
Investment Owned, Balance, Shares	[2],[7]			144,409
Investment Owned, at Cost	[2],[7]			$ 7,224,600
Investment Owned, at Fair Value	[2],[7]			$ 7,487,823
Investment Owned, Percent of Net Assets	[2],[7]			2.05%
Non-Controlled/Non-Affiliate [Member] | PayJoy, Inc. [Member] | Preferred Stock [Member]
Headquarters/Industry		Mobile Access Technology	[1]	Mobile Access Technology	[2]
Date of Initial Investment		Jul. 23, 2021	[1]	Jul. 23, 2021	[2]
Investment Owned, Balance, Shares		244,117	[1]	244,117	[2]
Investment Owned, at Cost		$ 2,501,570	[1]	$ 2,501,570	[2]
Investment Owned, at Fair Value		$ 2,500,002	[1]	$ 2,500,002	[2]
Investment Owned, Percent of Net Assets		1.19%	[1]	0.69%	[2]
Non-Controlled/Non-Affiliate [Member] | Aventine Property Group, Inc.[Member] | Common Stock [Member]
Headquarters/Industry		Cannabis REIT	[1],[10],[15]	Cannabis REIT	[2],[9],[17]
Date of Initial Investment		Sep. 11, 2019	[1],[10],[15]	Sep. 11, 2019	[2],[9],[17]
Investment Owned, Balance, Shares		312,500	[1],[10],[15]	312,500	[2],[9],[17]
Investment Owned, at Cost		$ 2,580,750	[1],[10],[15]	$ 2,580,750	[2],[9],[17]
Investment Owned, at Fair Value		$ 1,917,521	[1],[10],[15]	$ 2,190,978	[2],[9],[17]
Investment Owned, Percent of Net Assets		0.91%	[1],[10],[15]	0.60%	[2],[9],[17]
Non-Controlled/Non-Affiliate [Member] | Varo Money Inc [Member] | Common Stock [Member]
Headquarters/Industry		Financial Services	[1],[3],[4]	Financial Services	[2]
Date of Initial Investment		Aug. 11, 2021	[1],[3],[4]	Aug. 11, 2021	[2]
Investment Owned, Balance, Shares		1,079,266	[1],[3],[4]	1,079,266	[2]
Investment Owned, at Cost		$ 10,005,548	[1],[3],[4]	$ 10,005,548	[2]
Investment Owned, at Fair Value		$ 1,286,783	[1],[3],[4]	$ 8,541,676	[2]
Investment Owned, Percent of Net Assets		0.61%	[1],[3],[4]	2.34%	[2]
Non-Controlled/Non-Affiliate [Member] | Skillsoft Corp. [Member] | Common Stock [Member]
Headquarters/Industry		Online Education	[1],[3],[4]	Online Education	[2],[6],[7],[18]
Date of Initial Investment		Jun. 08, 2021	[1],[3],[4]	Jun. 08, 2021	[2],[6],[7],[18]
Investment Owned, Balance, Shares		981,843	[1],[3],[4]	981,843	[2],[6],[7],[18]
Investment Owned, at Cost		$ 9,818,430	[1],[3],[4]	$ 9,818,430	[2],[6],[7],[18]
Investment Owned, at Fair Value		$ 1,276,396	[1],[3],[4]	$ 8,983,863	[2],[6],[7],[18]
Investment Owned, Percent of Net Assets		0.61%	[1],[3],[4]	2.46%	[2],[6],[7],[18]
Non-Controlled/Non-Affiliate [Member] | Commercial Streaming Solutions Inc. (d/b/a BettorView) [Member] | Simple Agreement for Future Equity [Member]
Headquarters/Industry		Interactive Media & Services	[1],[19]	Interactive Media & Services	[2],[20]
Date of Initial Investment		Mar. 26, 2021	[1],[19]	Mar. 26, 2021	[2],[20]
Investment Owned, Balance, Shares		1	[1],[19]	1	[2],[20]
Investment Owned, at Cost		$ 1,004,240	[1],[19]	$ 1,002,720	[2],[20]
Investment Owned, at Fair Value		$ 1,000,000	[1],[19]	$ 1,000,000	[2],[20]
Investment Owned, Percent of Net Assets		0.48%	[1],[19]	0.27%	[2],[20]
Non-Controlled/Non-Affiliate [Member] | Rebric, Inc. (d/b/a Compliable) [Member] | Preferred Stock Series Seed-4 [Member]
Headquarters/Industry	[1],[19]	Gaming Licensing
Date of Initial Investment	[1],[19]	Oct. 12, 2021
Investment Owned, Balance, Shares	[1],[19]	2,064,409
Investment Owned, at Cost	[1],[19]	$ 1,002,755
Investment Owned, at Fair Value	[1],[19]	$ 1,000,000
Investment Owned, Percent of Net Assets	[1],[19]	0.48%
Non-Controlled/Non-Affiliate [Member] | Rebric, Inc. (d/b/a Compliable) [Member] | Preferred Shares Series Seed-4 [Member]
Headquarters/Industry	[2],[20]			Gaming Licensing
Date of Initial Investment	[2],[20]			Oct. 12, 2021
Investment Owned, Balance, Shares	[2],[20]			2,064,409
Investment Owned, at Cost	[2],[20]			$ 1,002,755
Investment Owned, at Fair Value	[2],[20]			$ 1,000,000
Investment Owned, Percent of Net Assets	[2],[20]			0.27%
Non-Controlled/Non-Affiliate [Member] | Xgroup Holdings Limited (d/b/a Xpoint) [Member] | Convertible Note 6%, Due 8/17/2023 [Member]
Headquarters/Industry	[1],[10]	Geolocation Technology
Date of Initial Investment	[1],[10]	Aug. 17, 2022
Investment Owned, Balance, Shares	[1],[10]	1,000,000
Investment Owned, at Cost	[1],[10]	$ 1,009,093
Investment Owned, at Fair Value	[1],[10]	$ 1,000,000
Investment Owned, Percent of Net Assets	[1],[10]	0.48%
Non-Controlled/Non-Affiliate [Member] | YouBet Technology, Inc. (d/b/a FanPower) [Member] | Preferred Stock Series Seed 2 [Member]
Headquarters/Industry	[1],[19]	Digital Media Technology
Date of Initial Investment	[1],[19]	Aug. 26, 2021
Investment Owned, Balance, Shares	[1],[19]	578,029
Investment Owned, at Cost	[1],[19]	$ 752,943
Investment Owned, at Fair Value	[1],[19]	$ 749,998
Investment Owned, Percent of Net Assets	[1],[19]	0.36%
Non-Controlled/Non-Affiliate [Member] | EDGE Markets, Inc. [Member] | Preferred Stock, Series Seed [Member]
Headquarters/Industry	[1],[19]	Gaming Technology
Date of Initial Investment	[1],[19]	May 18, 2022
Investment Owned, Balance, Shares	[1],[19]	456,704
Investment Owned, at Cost	[1],[19]	$ 501,330
Investment Owned, at Fair Value	[1],[19]	$ 500,000
Investment Owned, Percent of Net Assets	[1],[19]	0.24%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor VII LLC [Member]
Investment Owned, at Cost	[1],[4],[21]	$ 300,000
Investment Owned, at Fair Value	[1],[4],[21]	$ 300,000
Investment Owned, Percent of Net Assets	[1],[4],[21]	0.14%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor VII LLC [Member] | Common Stock [Member]
Headquarters/Industry	[1],[4],[21]	Special Purpose Acquisition Company
Date of Initial Investment	[1],[4],[21]	Feb. 25, 2021
Investment Owned, Balance, Shares	[1],[4],[21]	292,100
Investment Owned, at Cost	[1],[4],[21]	$ 205,820
Investment Owned, at Fair Value	[1],[4],[21]	$ 205,820
Investment Owned, Percent of Net Assets	[1],[4],[21]	0.10%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor VII LLC [Member] | Warrant [Member]
Date of Initial Investment	[1],[4],[21]	Feb. 25, 2021
Investment Owned, Balance, Shares	[1],[4],[21]	277,000
Investment Owned, at Cost	[1],[4],[21]	$ 94,180
Investment Owned, at Fair Value	[1],[4],[21]	$ 94,180
Investment Owned, Percent of Net Assets	[1],[4],[21]	0.04%
Non-Controlled/Non-Affiliate [Member] | AltC Sponsor LLC [Member] | Share Units [Member]
Headquarters/Industry		Special Purpose Acquisition Company	[1],[4],[21]	Special Purpose Acquisition Company	[2],[7],[22]
Date of Initial Investment		Jul. 21, 2021	[1],[4],[21]	Jul. 21, 2021	[2],[7],[22]
Investment Owned, Balance, Shares		239,300	[1],[4],[21]	239,300	[2],[7],[22]
Investment Owned, at Cost		$ 250,855	[1],[4],[21]	$ 250,855	[2],[7],[22]
Investment Owned, at Fair Value		$ 250,000	[1],[4],[21]	$ 250,000	[2],[7],[22]
Investment Owned, Percent of Net Assets		0.12%	[1],[4],[21]	0.07%	[2],[7],[22]
Non-Controlled/Non-Affiliate [Member] | Rent the Runway, Inc. [Member] | Common Stock [Member]
Headquarters/Industry		Subscription Fashion Rental	[1],[3]	Subscription Fashion Rental	[2],[6],[7]
Date of Initial Investment		Jun. 17, 2020	[1],[3]	Jun. 17, 2020	[2],[6],[7]
Investment Owned, Balance, Shares		79,191	[1],[3]	339,191	[2],[6],[7]
Investment Owned, at Cost		$ 1,203,293	[1],[3]	$ 5,153,945	[2],[6],[7]
Investment Owned, at Fair Value		$ 241,533	[1],[3]	$ 2,418,856	[2],[6],[7]
Investment Owned, Percent of Net Assets		0.12%	[1],[3]	0.66%	[2],[6],[7]
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor VI LLC [Member]
Investment Owned, at Cost	[1],[4],[21]	$ 200,000
Investment Owned, at Fair Value	[1],[4],[21]	$ 200,000
Investment Owned, Percent of Net Assets	[1],[4],[21]	0.10%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor VI LLC [Member] | Common Stock [Member]
Headquarters/Industry	[1],[4],[21]	Special Purpose Acquisition Company
Date of Initial Investment	[1],[4],[21]	Feb. 25, 2021
Investment Owned, Balance, Shares	[1],[4],[21]	195,000
Investment Owned, at Cost	[1],[4],[21]	$ 134,297
Investment Owned, at Fair Value	[1],[4],[21]	$ 134,297
Investment Owned, Percent of Net Assets	[1],[4],[21]	0.06%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor VI LLC [Member] | Warrant [Member]
Date of Initial Investment	[1],[4],[21]	Feb. 25, 2021
Investment Owned, Balance, Shares	[1],[4],[21]	199,100
Investment Owned, at Cost	[1],[4],[21]	$ 65,703
Investment Owned, at Fair Value	[1],[4],[21]	$ 65,703
Investment Owned, Percent of Net Assets	[1],[4],[21]	0.03%
Non-Controlled/Non-Affiliate [Member] | Kahoot ASA [Member] | Common Stock [Member]
Headquarters/Industry		Education Software	[1],[3]	Education Software	[2],[6],[7],[23]
Date of Initial Investment		Dec. 05, 2014	[1],[3]	Dec. 05, 2014	[2],[6],[7],[23]
Investment Owned, Balance, Shares		38,305	[1],[3]	86,800	[2],[6],[7],[23]
Investment Owned, at Cost		$ 176,067	[1],[3]	$ 458,138	[2],[6],[7],[23]
Investment Owned, at Fair Value		$ 72,888	[1],[3]	$ 402,360	[2],[6],[7],[23]
Investment Owned, Percent of Net Assets		0.03%	[1],[3]	0.11%	[2],[6],[7],[23]
Non-Controlled/Non-Affiliate [Member] | Neutron Holdings, Inc. (d/b/a/ Lime) [Member]
Investment Owned, at Cost		$ 10,513,661	[1]	$ 10,513,661	[2]
Investment Owned, at Fair Value			[1]	$ 3,991,353	[2]
Investment Owned, Percent of Net Assets			[1]	1.10%	[2]
Non-Controlled/Non-Affiliate [Member] | Neutron Holdings, Inc. (d/b/a/ Lime) [Member] | Junior Preferred Stock Series D 1 [Member]
Headquarters/Industry	[1]	Micromobility
Date of Initial Investment	[1]	Jan. 25, 2019
Investment Owned, Balance, Shares	[1]	41,237,113
Investment Owned, at Cost	[1]	$ 10,007,322
Investment Owned, at Fair Value	[1]
Investment Owned, Percent of Net Assets	[1]
Non-Controlled/Non-Affiliate [Member] | Neutron Holdings, Inc. (d/b/a/ Lime) [Member] | Junior Preferred Convertible Note 4% Due 5/11/2027 [Member]
Date of Initial Investment		May 11, 2020	[1],[24]	May 11, 2020	[2],[9]
Investment Owned, Balance, Shares		506,339	[1],[24]	506,339	[2],[9]
Investment Owned, at Cost		$ 506,339	[1],[24]	$ 506,339	[2],[9]
Investment Owned, at Fair Value			[1],[24]	$ 506,339	[2],[9]
Investment Owned, Percent of Net Assets			[1],[24]	0.14%	[2],[9]
Non-Controlled/Non-Affiliate [Member] | Neutron Holdings, Inc. (d/b/a/ Lime) [Member] | Common Warrants Strike Price Zero Point Zero One Expiration Two Thousand Twenty Seven [Member]
Date of Initial Investment		May 11, 2020	[1]	May 11, 2020	[2]
Investment Owned, Balance, Shares		2,032,967	[1]	2,032,967	[2]
Investment Owned, at Cost			[1]		[2]
Investment Owned, at Fair Value			[1]		[2]
Investment Owned, Percent of Net Assets			[1]		[2]
Non-Controlled/Non-Affiliate [Member] | Neutron Holdings, Inc. (d/b/a/ Lime) [Member] | Junior Preferred Shares Series 1-D [Member]
Headquarters/Industry	[2]			Micromobility
Date of Initial Investment	[2]			Jan. 25, 2019
Investment Owned, Balance, Shares	[2]			41,237,113
Investment Owned, at Cost	[2]			$ 10,007,322
Investment Owned, at Fair Value	[2]			$ 3,485,014
Investment Owned, Percent of Net Assets	[2]			0.96%
Non-Controlled/Non-Affiliate [Member] | Fullbridge, Inc. [Member]
Investment Owned, at Cost	[1]	$ 8,421,364
Investment Owned, at Fair Value	[1]
Investment Owned, Percent of Net Assets	[1]
Non-Controlled/Non-Affiliate [Member] | Fullbridge, Inc. [Member] | Promissory Note 1.47%, Due 11/9/2021 [Member]
Date of Initial Investment	[1],[24],[25]	Mar. 03, 2016
Investment Owned, Balance, Shares	[1],[24],[25]	2,270,458
Investment Owned, at Cost	[1],[24],[25]	$ 2,270,858
Investment Owned, at Fair Value	[1],[24],[25]
Investment Owned, Percent of Net Assets	[1],[24],[25]
Non-Controlled/Non-Affiliate [Member] | Fullbridge, Inc. [Member] | Common Stock [Member]
Headquarters/Industry		Business Education	[1]	Business Education	[2]
Date of Initial Investment		May 13, 2012	[1]	May 13, 2012	[2]
Investment Owned, Balance, Shares		517,917	[1]	517,917	[2]
Investment Owned, at Cost		$ 6,150,506	[1]	$ 6,150,506	[2]
Investment Owned, at Fair Value			[1]		[2]
Investment Owned, Percent of Net Assets			[1]		[2]
Non-Controlled/Non-Affiliate [Member] | Fullbridge, Inc. [Member] | Promissory Note 1.47%, Due 11/9/2021 [Member]
Date of Initial Investment	[2],[26],[27]			Mar. 03, 2016
Investment Owned, Balance, Shares	[2],[26],[27]			2,270,458
Investment Owned, at Cost	[2],[26],[27]			$ 2,270,858
Investment Owned, at Fair Value	[2],[26],[27]
Investment Owned, Percent of Net Assets	[2],[26],[27]
Non-Controlled/Non-Affiliate [Member] | Treehouse Real Estate Investment Trust, Inc. [Member] | Common Stock [Member]
Headquarters/Industry		Cannabis REIT	[1]	Cannabis REIT	[2],[9],[17]
Date of Initial Investment		Sep. 11, 2019	[1]	Sep. 11, 2019	[2],[9],[17]
Investment Owned, Balance, Shares		312,500	[1]	312,500	[2],[9],[17]
Investment Owned, at Cost		$ 4,919,250	[1]	$ 4,919,250	[2],[9],[17]
Investment Owned, at Fair Value			[1]		[2],[9],[17]
Investment Owned, Percent of Net Assets			[1]		[2],[9],[17]
Non-Controlled/Non-Affiliate [Member] | Kinetiq Holdings LLC [Member] | Common Class A [Member]
Headquarters/Industry		Social Data Platform	[1]	Social Data Platform	[2]
Date of Initial Investment		Mar. 30, 2012	[1]	Mar. 30, 2012	[2]
Investment Owned, Balance, Shares		112,374	[1]	112,374	[2]
Investment Owned, at Cost			[1]		[2]
Investment Owned, at Fair Value			[1]		[2]
Investment Owned, Percent of Net Assets			[1]		[2]
Non-Controlled/Non-Affiliate [Member] | Architect Capital PayJoy SPV, LLC [Member] | Membership Interest in Lending SPV [Member]
Investment Owned, at Cost	[9],[28]			$ 10,006,745
Investment Owned, at Fair Value	[9],[28]			$ 10,000,000
Investment Owned, Percent of Net Assets	[29]			2.74%
Non-Controlled/Non-Affiliate [Member] | Course Hero, Inc. [Member]
Investment Owned, at Cost	[2]			$ 14,999,972
Investment Owned, at Fair Value	[2]			$ 87,831,743
Investment Owned, Percent of Net Assets	[2]			24.07%
Non-Controlled/Non-Affiliate [Member] | Course Hero, Inc. [Member] | Preferred shares, Series A 8% [Member]
Headquarters/Industry	[2]			Online Education
Date of Initial Investment	[2]			Sep. 18, 2014
Investment Owned, Balance, Shares	[2]			2,145,509
Investment Owned, at Cost	[2]			$ 5,000,001
Investment Owned, at Fair Value	[2]			$ 77,831,772
Investment Owned, Percent of Net Assets	[2]			21.33%
Non-Controlled/Non-Affiliate [Member] | Course Hero, Inc. [Member] | Preferred shares, Series C 8% [Member]
Date of Initial Investment	[2]			Nov. 05, 2021
Investment Owned, Balance, Shares	[2]			275,659
Investment Owned, at Cost	[2]			$ 9,999,971
Investment Owned, at Fair Value	[2]			$ 9,999,971
Investment Owned, Percent of Net Assets	[2]			2.74%
Non-Controlled/Non-Affiliate [Member] | NewLake Capital Partners, Inc. [Member] | Common Stock [Member]
Investment Owned, at Cost	[6],[8],[9]			$ 5,653,375
Investment Owned, at Fair Value	[6],[8],[9]			$ 7,986,548
Investment Owned, Percent of Net Assets	[6],[8],[9]			2.19%
Non-Controlled/Non-Affiliate [Member] | Rover Group, Inc. [Member] | Common Stock [Member]
Headquarters/Industry	[2],[6],[7],[30]			Peer-to-Peer Pet Services
Date of Initial Investment	[2],[6],[7],[30]			Nov. 03, 2014
Investment Owned, Balance, Shares	[2],[6],[7],[30]			838,381
Investment Owned, at Cost	[2],[6],[7],[30]			$ 2,506,119
Investment Owned, at Fair Value	[2],[6],[7],[30]			$ 7,765,504
Investment Owned, Percent of Net Assets	[2],[6],[7],[30]			2.13%
Non-Controlled/Non-Affiliate [Member] | Shogun Enterprises, Inc. [Member]
Investment Owned, at Cost	[2]			$ 7,003,318
Investment Owned, at Fair Value	[2]			$ 7,031,445
Investment Owned, Percent of Net Assets	[2]			1.93%
Non-Controlled/Non-Affiliate [Member] | Shogun Enterprises, Inc. [Member] | Preferred Shares Series B-1 [Member]
Headquarters/Industry	[2]			Home Improvement Finance
Date of Initial Investment	[2]			Feb. 26, 2021
Investment Owned, Balance, Shares	[2]			436,844
Investment Owned, at Cost	[2]			$ 3,501,657
Investment Owned, at Fair Value	[2]			$ 3,531,447
Investment Owned, Percent of Net Assets	[2]			0.97%
Non-Controlled/Non-Affiliate [Member] | Shogun Enterprises, Inc. [Member] | Preferred Shares Series B-2 [Member]
Date of Initial Investment	[2]			Feb. 26, 2021
Investment Owned, Balance, Shares	[2]			301,750
Investment Owned, at Cost	[2]			$ 3,501,661
Investment Owned, at Fair Value	[2]			$ 3,499,998
Investment Owned, Percent of Net Assets	[2]			0.96%
Non-Controlled/Non-Affiliate [Member] | Enjoy Technology, Inc [Member] | Common Stock [Member]
Headquarters/Industry	[2],[6],[7]			On-Demand Commerce
Date of Initial Investment	[2],[6],[7]			Oct. 16, 2014
Investment Owned, Balance, Shares	[2],[6],[7]			1,070,919
Investment Owned, at Cost	[2],[6],[7]			$ 5,526,777
Investment Owned, at Fair Value	[2],[6],[7]			$ 4,576,572
Investment Owned, Percent of Net Assets	[2],[6],[7]			1.25%
Non-Controlled/Non-Affiliate [Member] | Neutron Holdings, Inc. [Member] | Junior Preferred Convertible Note 4% Due 5/11/2027 [Member]
Investment Owned, at Cost	[9]			$ 506,339
Investment Owned, at Fair Value	[9]			$ 506,339
Investment Owned, Percent of Net Assets	[9]			0.14%
Non-Controlled/Non-Affiliate [Member] | Neutron Holdings, Inc. [Member] | Junior Preferred Shares Series 1-D [Member]
Investment Owned, at Cost				$ 10,007,322
Investment Owned, at Fair Value				$ 3,485,014
Investment Owned, Percent of Net Assets				0.96%
Non-Controlled/Non-Affiliate [Member] | Residential Homes For Rent, LLC [Member] | Term Loan Due [Member]
Investment Owned, at Cost	[9],[16]			$ 2,000,000
Investment Owned, at Fair Value	[9],[16]			$ 2,000,000
Investment Owned, Percent of Net Assets	[9],[16]			0.55%
Non-Controlled/Non-Affiliate [Member] | Palantir Lending Trust SPV One [Member] | Equity Participation In Underlying Collatera [Member]
Headquarters/Industry	[2],[6],[7],[31]			Data Analysis
Date of Initial Investment	[2],[6],[7],[31]			Jun. 19, 2020
Investment Owned, Balance, Shares	[2],[6],[7],[31]
Investment Owned, at Cost	[2],[6],[7],[31]
Investment Owned, at Fair Value	[2],[6],[7],[31]			$ 930,524
Investment Owned, Percent of Net Assets	[2],[6],[7],[31]			0.26%
Non-Controlled/Non-Affiliate [Member] | YouBet Technology, Inc. [Member] | Preferred Shares Series Seed-2 [Member]
Headquarters/Industry	[2],[20]			Digital Media Technology
Date of Initial Investment	[2],[20]			Aug. 26, 2021
Investment Owned, Balance, Shares	[2],[20]			385,353
Investment Owned, at Cost	[2],[20]			$ 502,232
Investment Owned, at Fair Value	[2],[20]			$ 499,999
Investment Owned, Percent of Net Assets	[2],[20]			0.14%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor Seven LLC [Member]
Investment Owned, at Cost	[2],[7],[22]			$ 300,000
Investment Owned, at Fair Value	[2],[7],[22]			$ 300,000
Investment Owned, Percent of Net Assets	[2],[7],[22]			0.09%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor Seven LLC [Member] | Common Share Units [Member]
Headquarters/Industry	[2],[7],[22]			Special Purpose Acquisition Company
Date of Initial Investment	[2],[7],[22]			Feb. 25, 2021
Investment Owned, Balance, Shares	[2],[7],[22]			292,100
Investment Owned, at Cost	[2],[7],[22]			$ 205,820
Investment Owned, at Fair Value	[2],[7],[22]			$ 205,820
Investment Owned, Percent of Net Assets	[2],[7],[22]			0.06%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor Seven LLC [Member] | Warrant Units [Member]
Date of Initial Investment	[2],[7],[22]			Feb. 25, 2021
Investment Owned, Balance, Shares	[2],[7],[22]			277,000
Investment Owned, at Cost	[2],[7],[22]			$ 94,180
Investment Owned, at Fair Value	[2],[7],[22]			$ 94,180
Investment Owned, Percent of Net Assets	[2],[7],[22]			0.03%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor Six LLC [Member]
Investment Owned, at Cost				$ 200,000
Investment Owned, at Fair Value				$ 200,000
Investment Owned, Percent of Net Assets				0.06%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor Six LLC [Member] | Common Share Units [Member]
Headquarters/Industry	[2],[7],[22]			Special Purpose Acquisition Company
Date of Initial Investment	[2],[7],[22]			Feb. 25, 2021
Investment Owned, Balance, Shares	[2],[7],[22]			195,000
Investment Owned, at Cost	[2],[7],[22]			$ 134,297
Investment Owned, at Fair Value	[2],[7],[22]			$ 134,297
Investment Owned, Percent of Net Assets	[2],[7],[22]			0.04%
Non-Controlled/Non-Affiliate [Member] | Churchill Sponsor Six LLC [Member] | Warrant Units [Member]
Date of Initial Investment				Feb. 25, 2021
Investment Owned, Balance, Shares				199,100
Investment Owned, at Cost				$ 65,703
Investment Owned, at Fair Value				$ 65,703
Investment Owned, Percent of Net Assets				0.02%
Non-Controlled Affiliate [Member]
Investment Owned, at Cost		$ 41,140,804	[32]	$ 41,211,183	[33]
Investment Owned, at Fair Value		$ 12,591,162	[32]	$ 14,609,089	[33]
Investment Owned, Percent of Net Assets		6%	[32]	401%	[33]
Non-Controlled Affiliate [Member] | StormWind, LLC [Member]
Investment Owned, at Cost	[1]	$ 6,387,741
Investment Owned, at Fair Value	[1]	$ 9,950,835
Investment Owned, Percent of Net Assets	[1]	4.74%
Non-Controlled Affiliate [Member] | StormWind, LLC [Member] | Preferred Shares Series D 8% [Member]
Headquarters/Industry	[1],[32],[34]	Interactive Learning
Date of Initial Investment	[1],[32],[34]	Nov. 26, 2019
Investment Owned, Balance, Shares	[1],[32],[34]	329,337
Investment Owned, at Cost	[1],[32],[34]	$ 257,267
Investment Owned, at Fair Value	[1],[32],[34]	$ 533,429
Investment Owned, Percent of Net Assets	[1],[32],[34]	0.25%
Non-Controlled Affiliate [Member] | StormWind, LLC [Member] | Preferred Shares Series C 8% [Member]
Date of Initial Investment	[1],[32],[34]	Jan. 07, 2014
Investment Owned, Balance, Shares	[1],[32],[34]	2,779,134
Investment Owned, at Cost	[1],[32],[34]	$ 4,000,787
Investment Owned, at Fair Value	[1],[32],[34]	$ 5,675,081
Investment Owned, Percent of Net Assets	[1],[32],[34]	2.70%
Non-Controlled Affiliate [Member] | StormWind, LLC [Member] | Preferred Shares Series B 8% [Member]
Date of Initial Investment	[1],[32],[34]	Dec. 16, 2011
Investment Owned, Balance, Shares	[1],[32],[34]	3,279,629
Investment Owned, at Cost	[1],[32],[34]	$ 2,019,687
Investment Owned, at Fair Value	[1],[32],[34]	$ 3,550,631
Investment Owned, Percent of Net Assets	[1],[32],[34]	1.69%
Non-Controlled Affiliate [Member] | StormWind, LLC [Member] | Preferred Shares Series A 8% [Member]
Date of Initial Investment	[1],[32],[34]	Feb. 25, 2014
Investment Owned, Balance, Shares	[1],[32],[34]	366,666
Investment Owned, at Cost	[1],[32],[34]	$ 110,000
Investment Owned, at Fair Value	[1],[32],[34]	$ 191,694
Investment Owned, Percent of Net Assets	[1],[32],[34]	0.09%
Non-Controlled Affiliate [Member] | OneValley, Inc. (f/k/a NestGSV, Inc) [Member]
Investment Owned, at Cost	[1]	$ 9,590,380
Investment Owned, at Fair Value	[1]	$ 2,640,327
Investment Owned, Percent of Net Assets	[1]	1.26%
Non-Controlled Affiliate [Member] | OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Derivative Security, Expiration Date 8/23/2024 [Member]
Headquarters/Industry	[1],[35]	Global Innovation Platform
Date of Initial Investment	[1],[35]	Aug. 23, 2019
Investment Owned, Balance, Shares	[1],[35]	1
Investment Owned, at Cost	[1],[35]	$ 8,555,124
Investment Owned, at Fair Value	[1],[35]	$ 652,127
Investment Owned, Percent of Net Assets	[1],[35]	0.31%
Non-Controlled Affiliate [Member] | OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Convertible Promissory Note 8% Due 8/23/2024 [Member]
Date of Initial Investment	[1],[24],[32],[35]	Feb. 17, 2016
Investment Owned, Balance, Shares	[1],[24],[32],[35]	1,010,198
Investment Owned, at Cost	[1],[24],[32],[35]	$ 1,030,176
Investment Owned, at Fair Value	[1],[24],[32],[35]	$ 1,988,200
Investment Owned, Percent of Net Assets	[1],[24],[32],[35]	0.95%
Non-Controlled Affiliate [Member] | OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Preferred Warrant Series B, Strike Price $2.31, Expiration Date 12/31/2023 [Member]
Date of Initial Investment	[1],[32]	Dec. 31, 2018
Investment Owned, Balance, Shares	[1],[32]	250,000
Investment Owned, at Cost	[1],[32]	$ 5,080
Investment Owned, at Fair Value	[1],[32]
Investment Owned, Percent of Net Assets	[1],[32]
Non-Controlled Affiliate [Member] | Ozy Media, Inc. [Member]
Investment Owned, at Cost		$ 10,945,024	[1],[32]	$ 10,945,024
Investment Owned, at Fair Value			[1],[32]
Investment Owned, Percent of Net Assets			[1],[32]
Non-Controlled Affiliate [Member] | Ozy Media, Inc. [Member] | Preferred shares, Series C-2 6% [Member]
Headquarters/Industry		Digital Media Platform	[1],[32]	Digital Media Platform
Date of Initial Investment		Aug. 31, 2016	[1],[32]	Aug. 31, 2016
Investment Owned, Balance, Shares		683,482	[1],[32]	683,482
Investment Owned, at Cost		$ 2,414,178	[1],[32]	$ 2,414,178
Investment Owned, at Fair Value			[1],[32]
Investment Owned, Percent of Net Assets			[1],[32]
Non-Controlled Affiliate [Member] | Ozy Media, Inc. [Member] | Preferred shares, Series B 6% [Member]
Date of Initial Investment		Oct. 03, 2014		Oct. 03, 2014
Investment Owned, Balance, Shares		922,509		922,509
Investment Owned, at Cost		$ 4,999,999		$ 4,999,999
Investment Owned, at Fair Value
Investment Owned, Percent of Net Assets
Non-Controlled Affiliate [Member] | Ozy Media, Inc. [Member] | Preferred Shares Series A 6 % [Member]
Date of Initial Investment		Dec. 11, 2013	[1],[32]	Dec. 11, 2013
Investment Owned, Balance, Shares		1,090,909	[1],[32]	1,090,909
Investment Owned, at Cost		$ 3,000,200	[1],[32]	$ 3,000,200
Investment Owned, at Fair Value			[1],[32]
Investment Owned, Percent of Net Assets			[1],[32]
Non-Controlled Affiliate [Member] | Ozy Media, Inc. [Member] | Preferred Shares Series Seed 6% [Member]
Date of Initial Investment		Nov. 02, 2012	[1],[32]	Nov. 02, 2012
Investment Owned, Balance, Shares		500,000	[1],[32]	500,000
Investment Owned, at Cost		$ 500,000	[1],[32]	$ 500,000
Investment Owned, at Fair Value			[1],[32]
Investment Owned, Percent of Net Assets			[1],[32]
Non-Controlled Affiliate [Member] | Ozy Media, Inc. [Member] | Common Warrants, Strike Price $0.01, Expiration Date 4/9/2028 [Member]
Date of Initial Investment		Apr. 09, 2018	[1],[32]	Apr. 09, 2018
Investment Owned, Balance, Shares		295,565	[1],[32]	295,565
Investment Owned, at Cost		$ 30,647	[1],[32]	$ 30,647
Investment Owned, at Fair Value			[1],[32]
Investment Owned, Percent of Net Assets			[1],[32]
Non-Controlled Affiliate [Member] | Maven Reseach Inc [Member]
Investment Owned, at Cost	[1],[32]	$ 2,217,653
Investment Owned, at Fair Value	[1],[32]
Investment Owned, Percent of Net Assets	[1],[32]
Non-Controlled Affiliate [Member] | Maven Reseach Inc [Member] | Series C Preferred Stock [Member]
Headquarters/Industry	[1],[32]	Knowledge Networks
Date of Initial Investment	[1],[32]	Jul. 02, 2012
Investment Owned, Balance, Shares	[1],[32]	318,979
Investment Owned, at Cost	[1],[32]	$ 2,000,447
Investment Owned, at Fair Value	[1],[32]
Investment Owned, Percent of Net Assets	[1],[32]
Non-Controlled Affiliate [Member] | Maven Reseach Inc [Member] | Series B Preferred Stock [Member]
Date of Initial Investment	[1],[32]	Feb. 28, 2012
Investment Owned, Balance, Shares	[1],[32]	49,505
Investment Owned, at Cost	[1],[32]	$ 217,206
Investment Owned, at Fair Value	[1],[32]
Investment Owned, Percent of Net Assets	[1],[32]
Non-Controlled Affiliate [Member] | Curious.Com Inc [Member] | Common Stock [Member]
Headquarters/Industry		Online Education	[1],[32]	Online Education
Date of Initial Investment		Nov. 22, 2013	[1],[32]	Nov. 22, 2013
Investment Owned, Balance, Shares		1,135,944	[1],[32]	1,135,944
Investment Owned, at Cost		$ 12,000,006	[1],[32]	$ 12,000,006
Investment Owned, at Fair Value			[1],[32]
Investment Owned, Percent of Net Assets			[1],[32]
Non-Controlled Affiliate [Member] | Architect Capital PayJoy SPV, LLC [Member] | Membership Interest in Lending SPV [Member]
Headquarters/Industry				Mobile Finance Technology
Date of Initial Investment				Mar. 24, 2021
Investment Owned, Balance, Shares				10,000,000
Investment Owned, at Cost				$ 10,006,745
Investment Owned, at Fair Value				$ 10,000,000
Investment Owned, Percent of Net Assets				2.74%
Non-Controlled Affiliate [Member] | Strom Wind LLC [Member]
Investment Owned, at Cost				$ 6,387,741
Investment Owned, at Fair Value				$ 11,830,722
Investment Owned, Percent of Net Assets				3.24%
Non-Controlled Affiliate [Member] | Strom Wind LLC [Member] | Preferred shares, Series A 8% [Member]
Date of Initial Investment				Feb. 25, 2014
Investment Owned, Balance, Shares				366,666
Investment Owned, at Cost				$ 110,000
Investment Owned, at Fair Value				$ 289,293
Investment Owned, Percent of Net Assets				0.08%
Non-Controlled Affiliate [Member] | Strom Wind LLC [Member] | Preferred shares, Series C 8% [Member]
Date of Initial Investment				Jan. 07, 2014
Investment Owned, Balance, Shares				2,779,134
Investment Owned, at Cost				$ 4,000,787
Investment Owned, at Fair Value				$ 6,496,729
Investment Owned, Percent of Net Assets				1.78%
Non-Controlled Affiliate [Member] | Strom Wind LLC [Member] | Preferred shares, Series D 8% [Member]
Headquarters/Industry	[2],[33],[36]			Interactive Learning
Date of Initial Investment	[2],[33],[36]			Nov. 26, 2019
Investment Owned, Balance, Shares	[2],[33],[36]			329,337
Investment Owned, at Cost	[2],[33],[36]			$ 257,267
Investment Owned, at Fair Value	[2],[33],[36]			$ 621,093
Investment Owned, Percent of Net Assets	[2],[33],[36]			0.17%
Non-Controlled Affiliate [Member] | Strom Wind LLC [Member] | Preferred shares, Series B 8% [Member]
Date of Initial Investment				Dec. 16, 2011
Investment Owned, Balance, Shares				3,279,629
Investment Owned, at Cost				$ 2,019,687
Investment Owned, at Fair Value				$ 4,423,607
Investment Owned, Percent of Net Assets				1.21%
Non-Controlled Affiliate [Member] | OneValley, Inc. [Member]
Investment Owned, at Cost				$ 9,660,759
Investment Owned, at Fair Value				$ 2,778,367
Investment Owned, Percent of Net Assets				0.77%
Non-Controlled Affiliate [Member] | OneValley, Inc. [Member] | Derivative Security, Expiration Date 8/23/2024 [Member]
Headquarters/Industry	[2],[37]			Global Innovation Platform
Date of Initial Investment	[2],[37]			Aug. 23, 2019
Investment Owned, Balance, Shares	[2],[37]			1
Investment Owned, at Cost	[2],[37]			$ 8,555,124
Investment Owned, at Fair Value	[2],[37]			$ 2,268,268
Investment Owned, Percent of Net Assets	[2],[37]			0.62%
Non-Controlled Affiliate [Member] | OneValley, Inc. [Member] | Convertible Promissory Note 8% Due 8/23/2024 [Member]
Date of Initial Investment				Feb. 17, 2016
Investment Owned, Balance, Shares				1,010,198
Investment Owned, at Cost				$ 1,030,176
Investment Owned, at Fair Value				$ 505,099
Investment Owned, Percent of Net Assets				0.14%
Non-Controlled Affiliate [Member] | OneValley, Inc. [Member] | Preferred Warrant Series B, Strike Price $2.31, Expiration Date 5/29/2022 [Member]
Date of Initial Investment				May 29, 2017
Investment Owned, Balance, Shares				125,000
Investment Owned, at Cost				$ 70,379
Investment Owned, at Fair Value
Investment Owned, Percent of Net Assets
Non-Controlled Affiliate [Member] | OneValley, Inc. [Member] | Preferred Warrant Series B, Strike Price $2.31, Expiration Date 12/31/2023 [Member]
Date of Initial Investment				Dec. 31, 2018
Investment Owned, Balance, Shares				250,000
Investment Owned, at Cost				$ 5,080
Investment Owned, at Fair Value				$ 5,000
Investment Owned, Percent of Net Assets				0.01%
Non-Controlled Affiliate [Member] | Maven Research Inc [Member]
Investment Owned, at Cost				$ 2,217,653
Investment Owned, at Fair Value
Investment Owned, Percent of Net Assets
Non-Controlled Affiliate [Member] | Maven Research Inc [Member] | Preferred Shares Series C 8% [Member]
Headquarters/Industry				Knowledge Networks
Date of Initial Investment				Jul. 02, 2012
Investment Owned, Balance, Shares				318,979
Investment Owned, at Cost				$ 2,000,447
Investment Owned, at Fair Value
Investment Owned, Percent of Net Assets
Non-Controlled Affiliate [Member] | Maven Research Inc [Member] | Preferred Shares Series B 5% [Member]
Date of Initial Investment				Feb. 28, 2012
Investment Owned, Balance, Shares				49,505
Investment Owned, at Cost				$ 217,206
Investment Owned, at Fair Value
Investment Owned, Percent of Net Assets
Controlled [Member]
Investment Owned, at Cost		$ 19,883,894	[1],[38]	$ 19,883,894
Investment Owned, at Fair Value		$ 13,695,870	[1],[38]	$ 13,758,874
Investment Owned, Percent of Net Assets		6.52%	[1],[38]	3.78%
Controlled [Member] | Architect Capital PayJoy SPV, LLC [Member] | Membership Interest in Lending SPV [Member]
Headquarters/Industry	[4],[10],[38]	Mobile Finance Technology
Date of Initial Investment	[4],[10],[38]	Mar. 24, 2021
Investment Owned, Balance, Shares	[4],[10],[38]	10,000,000
Investment Owned, at Cost	[4],[10],[38]	$ 10,006,745
Investment Owned, at Fair Value	[4],[10],[38]	$ 10,000,000
Investment Owned, Percent of Net Assets	[38]	4.76%
Controlled [Member] | Colombier Sponsor LLC [Member]
Investment Owned, at Cost		$ 2,715,737	[1],[4],[25]	$ 2,715,737
Investment Owned, at Fair Value		$ 2,711,842	[1],[4],[25]	$ 2,711,841
Investment Owned, Percent of Net Assets		1.29%	[1],[4],[25]	0.75%
Controlled [Member] | Colombier Sponsor LLC [Member] | Class B Units [Member]
Headquarters/Industry		Special Purpose Acquisition Company	[1],[4],[25]	Special Purpose Acquisition Company
Date of Initial Investment		Apr. 01, 2021	[1],[4],[25]	Apr. 01, 2021
Investment Owned, Balance, Shares		1,976,033	[1],[4],[25]	1,976,033
Investment Owned, at Cost		$ 1,556,587	[1],[4],[25]	$ 1,556,587
Investment Owned, at Fair Value		$ 1,554,355	[1],[4],[25]	$ 1,554,354
Investment Owned, Percent of Net Assets		0.74%	[1],[4],[25]	0.43%
Controlled [Member] | Colombier Sponsor LLC [Member] | Class W Units [Member]
Date of Initial Investment		Apr. 01, 2021	[1],[4],[25]	Apr. 01, 2021
Investment Owned, Balance, Shares		2,700,000	[1],[4],[25]	2,700,000
Investment Owned, at Cost		$ 1,159,150	[1],[4],[25]	$ 1,159,150
Investment Owned, at Fair Value		$ 1,157,487	[1],[4],[25]	$ 1,157,487
Investment Owned, Percent of Net Assets		0.55%	[1],[4],[25]	0.32%
Controlled [Member] | SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) [Member]
Investment Owned, at Cost	[1],[38]	$ 7,161,412
Investment Owned, at Fair Value	[1],[38]	$ 984,028
Investment Owned, Percent of Net Assets	[1],[38]	0.47%
Controlled [Member] | SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) [Member] | Common Stock [Member]
Date of Initial Investment	[1],[38]	Apr. 15, 2014
Investment Owned, Balance, Shares	[1],[38]	100,000
Investment Owned, at Cost	[1],[38]	$ 10,000
Investment Owned, at Fair Value	[1],[38]
Investment Owned, Percent of Net Assets	[1],[38]
Controlled [Member] | SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) [Member] | Preferred Class A [Member]
Headquarters/Industry	[1],[39]	Clean Technology
Date of Initial Investment	[1],[39]	Apr. 15, 2014
Investment Owned, Balance, Shares	[1],[39]	14,300,000
Investment Owned, at Cost	[1],[39]	$ 7,151,412
Investment Owned, at Fair Value	[1],[39]	$ 984,028
Investment Owned, Percent of Net Assets	[1],[39]	0.47%
Controlled [Member] | SPBRX Inc [Member]
Investment Owned, at Cost				$ 7,161,412
Investment Owned, at Fair Value				$ 1,047,033
Investment Owned, Percent of Net Assets				0.29%
Controlled [Member] | SPBRX Inc [Member] | Common Stock [Member]
Date of Initial Investment				Apr. 15, 2014
Investment Owned, Balance, Shares				100,000
Investment Owned, at Cost				$ 10,000
Investment Owned, at Fair Value
Investment Owned, Percent of Net Assets
Controlled [Member] | SPBRX Inc [Member] | Preferred Class A [Member]
Headquarters/Industry	[2],[40]			Clean Technology
Date of Initial Investment	[2],[40]			Apr. 15, 2014
Investment Owned, Balance, Shares	[2],[40]			14,300,000
Investment Owned, at Cost	[2],[40]			$ 7,151,412
Investment Owned, at Fair Value	[2],[40]			$ 1,047,033
Investment Owned, Percent of Net Assets	[2],[40]			0.29%
Portfolio Investments [Member]
Investment Owned, at Cost		$ 216,128,508	[1]	$ 207,455,377
Investment Owned, at Fair Value		$ 157,188,578	[1]	$ 260,136,253
Investment Owned, Percent of Net Assets		74.84%	[1]	71.32%
US Treasury Bill One [Member]
Date of Initial Investment	[1],[3],[10]	Dec. 29, 2022
Investment Owned, Balance, Shares	[1],[3],[10]	45,492,000
Investment Owned, at Cost	[1],[3],[10]	$ 45,000,118
Investment Owned, at Fair Value	[1],[3],[10]	$ 45,026,162
Investment Owned, Percent of Net Assets	[1],[3],[10]	21.44%
US Treasury Bill Two [Member]
Date of Initial Investment	[1],[3],[10]	Dec. 29, 2022
Investment Owned, Balance, Shares	[1],[3],[10]	40,937,000
Investment Owned, at Cost	[1],[3],[10]	$ 39,999,480
Investment Owned, at Fair Value	[1],[3],[10]	$ 40,030,655
Investment Owned, Percent of Net Assets	[1],[3],[10]	19.06%
U S. Treasury Bill [Member]
Investment Owned, at Cost	[1]	$ 84,999,598
Investment Owned, at Fair Value	[1]	$ 85,056,817
Investment Owned, Percent of Net Assets	[1]	40.50%
[1]All portfolio investments are non-control/non-affiliated and non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their initial public offering (“IPO”). Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value Investments at Fair Value 14.47 3.123 3.123 230,144 53,283 26.91 0.3 0.7 2.0 0.7 2.0 1.2 15 1.0 1.4 15 1.0 0.4 34.4 0.1 0.2 86,800 10.0 130,390 512,290 i.e. i.e. SuRo Capital Corp.’s investments in StormWind, LLC are held through SuRo Capital Corp.’s wholly owned subsidiary, GSVC SW Holdings, Inc.

Consolidated Schedule of Inve_2

Consolidated Schedule of Investments (Parenthetical) - USD ($)			12 Months Ended
	Sep. 03, 2021	Jul. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Aug. 05, 2022	Mar. 22, 2022	Jan. 02, 2021
Summary of Investment Holdings [Line Items]
Percentage for total investment			74.80%	71.30%
Investment net			$ 242,245,395	$ 260,136,253
Capital commitment				10,000,000
Dividend distributions			$ 3,441,824	$ 212,197,025
Shares issued on exhange			17,807	5,900
True Global Ventures 4 Plus Fund LP [Member]
Summary of Investment Holdings [Line Items]
Investment net			$ 700,000	$ 700,000
Capital commitment			2,000,000	2,000,000
Residential Homes For Rent, LLC [Member]
Summary of Investment Holdings [Line Items]
Proceeds from investment			$ 1,200,000	$ 1,400,000
Debt interest rate			15%	15%
Repayment for investment			$ 1,000,000	$ 1,000,000
Investment interest				$ 400,000
Forge Global, Inc.[Member]
Summary of Investment Holdings [Line Items]
Strike price						$ 3.123
Warrant exercise price						$ 3.123
Number of warrants					230,144
Number of warrants converted to common stock					53,283
Palantir Lending Trust SPV I [Member] | Common Class A [Member]
Summary of Investment Holdings [Line Items]
Remaining common stock issued				512,290
Treehouse Real Estate Investment Trust, Inc. [Member]
Summary of Investment Holdings [Line Items]
Percentage for total investment							34.40%
Dividend distributions				$ 200,000
Aventine Property Group, Inc.[Member]
Summary of Investment Holdings [Line Items]
Dividend distributions				100,000
Rover Inc [Member]
Summary of Investment Holdings [Line Items]
Shares issued on exhange		130,390
NewLake Capital Partners, Inc. [Member]
Summary of Investment Holdings [Line Items]
Dividend distributions				$ 300,000
Clever Inc [Member]
Summary of Investment Holdings [Line Items]
Sale of common shares	86,800
Non-Qualifying Assets [Member]
Summary of Investment Holdings [Line Items]
Percentage for total investment			14.47%	26.91%

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
NATURE OF OPERATIONS	NOTE 1— NATURE OF OPERATIONS SuRo Capital Corp. (“we”, “us”, “our”, “Company” or “SuRo Capital”), formerly known as Sutter Rock Capital Corp. and as GSV Capital Corp. and formed in September 2010 as a Maryland corporation, is an internally-managed, non-diversified closed-end management investment company. The Company has elected to be regulated as a business development company (“BDC”) under the Investment Company Act of 1940, as amended (the “1940 Act”), and has elected to be treated, and intends to qualify annually, as a regulated investment company (“RIC”) under Subchapter M of the Internal Revenue Code of 1986, as amended (the “Code”). The Company’s date of inception was January 6, 2011, which is the date we commenced development stage activities. The Company’s common stock is currently listed on the Nasdaq Global Select Market under the symbol “SSSS” (formerly “GSVC”). Prior to November 24, 2021, our common stock traded on the Nasdaq Capital Market under the same symbol (“SSSS”). The Company began its investment operations during the second quarter of 2011. The table below displays the Company’s subsidiaries as of December 31, 2022, which, other than GSV Capital Lending, LLC (“GCL”) and SuRo Capital Sports, LLC, are collectively referred to as the “Taxable Subsidiaries.” The Taxable Subsidiaries were formed to hold certain portfolio investments. The Taxable Subsidiaries, including their associated portfolio investments, are consolidated with the Company for accounting purposes, but have elected to be treated as separate entities for U.S. federal income tax purposes. GCL was formed to originate portfolio loan investments within the state of California and is consolidated with the Company for accounting purposes. Refer to “Note 2—Significant Accounting Policies— Basis of Consolidation SCHEDULE OF COMPANY’S SUBSIDIARIES Jurisdiction of Incorporation Formation Date Percentage Owned GCL Delaware April 13, 2012 100 % SuRo Capital Sports, LLC (“SuRo Sports”) Delaware March 19, 2021 100 % Subsidiaries below are referred to collectively, as the “Taxable Subsidiaries” GSVC AE Holdings, Inc. (“GAE”) Delaware November 28, 2012 100 % GSVC AV Holdings, Inc. (“GAV”) Delaware November 28, 2012 100 % GSVC SW Holdings, Inc. (“GSW”) Delaware November 28, 2012 100 % GSVC SVDS Holdings, Inc. (“SVDS”) Delaware August 13, 2013 100 % The Company’s investment objective is to maximize its portfolio’s total return, principally by seeking capital gains on its equity and equity-related investments, and to a lesser extent, income from debt investments. The Company invests principally in the equity securities of what it believes to be rapidly growing venture-capital-backed emerging companies. The Company may invest in these portfolio companies through offerings of the prospective portfolio companies, transactions on secondary marketplaces for private companies, or negotiations with selling stockholders. In addition, the Company may invest in private credit and in founders equity, founders warrants, forward purchase agreements, and private investment in public equity transactions of special purpose acquisition companies. The Company may also invest on an opportunistic basis in select publicly traded equity securities or certain non-U.S. companies that otherwise meet its investment criteria, subject to any applicable limitations under the 1940 Act. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2— SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements of the Company are prepared on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles (“GAAP”) and pursuant to the requirements for reporting on Form 10-K and Regulation S-X under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). The Company is an investment company following the specialized accounting and reporting guidance specified in the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 946, Financial Services—Investment Companies Basis of Consolidation Under Article 6 of Regulation S-X and the American Institute of Certified Public Accountants’ (“AICPA”) Audit and Accounting Guide for Investment Companies, the Company is precluded from consolidating any entity other than another investment company, a controlled operating company that provides substantially all of its services and benefits to the Company, and certain entities established for tax purposes where the Company holds a 100% interest. Accordingly, the Company’s consolidated financial statements include its accounts and the accounts of the Taxable Subsidiaries, GCL, and SuRo Sports, its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in accordance with GAAP requires the Company’s management to make a number of significant estimates. These include estimates of the fair value of certain assets and liabilities and other estimates that affect the reported amounts of certain assets and liabilities as of the date of the consolidated financial statements and the reported amounts of certain revenues and expenses during the reporting period. It is likely that changes in these estimates may occur in the near term. The Company’s estimates are inherently subjective in nature and actual results could differ materially from such estimates. Uncertainties and Risk Factors The Company is subject to a number of risks and uncertainties in the nature of its operations, as well as vulnerability due to certain concentrations. Refer to “Risk Factors” in Part I, Item 1A of this Form 10-K for a detailed discussion of the risks and uncertainties inherent in the nature of the Company’s operations. Refer to “Note 4—Investments at Fair Value” for an overview of the Company’s industry and geographic concentrations. Investments at Fair Value The Company applies fair value accounting in accordance with GAAP and the AICPA’s Audit and Accounting Guide for Investment Companies. The Company values its assets on a quarterly basis, or more frequently if required under the 1940 Act. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a framework for measuring fair value that includes a hierarchy used to classify the inputs used in measuring fair value. The hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three levels. The level in the fair value hierarchy within which the fair value measurement falls is determined based on the lowest level input that is significant to the fair value measurement. The levels of the fair value hierarchy are as follows: Level 1 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Level 2 Level 3 When the inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement in its entirety. For example, a Level 3 fair value measurement may include inputs that are observable (Levels 1 and 2) and unobservable (Level 3). Therefore, gains and losses for such assets and liabilities categorized within the Level 3 table set forth in “Note 4—Investments at Fair Value” may include changes in fair value that are attributable to both observable inputs (Levels 1 and 2) and unobservable inputs (Level 3). A review of fair value hierarchy classifications is conducted on a quarterly basis. Changes in the observability of valuation inputs may result in a reclassification for certain financial assets or liabilities. Reclassifications impacting Level 3 of the fair value hierarchy are reported as transfers in/out of the Level 3 category as of the beginning of the measurement period in which the reclassifications occur. Refer to “Levelling Policy” below for a detailed discussion of the levelling of the Company’s financial assets or liabilities and events that may cause a reclassification within the fair value hierarchy. Securities for which market quotations are readily available on an exchange are valued at the most recently available closing price of such security as of the valuation date, unless there are legal or contractual restrictions on the sale or use of such security that under ASC 820-10-35 should be incorporated into the security’s fair value measurement as a characteristic of the security that would transfer to market participants who would buy the security. The Company may also obtain quotes with respect to certain of its investments from pricing services, brokers or dealers in order to value assets. When doing so, the Company determines whether the quote obtained is sufficient according to GAAP to determine the fair value of the security. If determined to be adequate, the Company uses the quote obtained. Securities for which reliable market quotations are not readily available or for which the pricing source does not provide a valuation or methodology, or provides a valuation or methodology that, in the judgment of management, our Board of Directors or the valuation committee of the Company’s Board of Directors (the “Valuation Committee”), does not reliably represent fair value, shall each be valued as follows: 1. The quarterly valuation process begins with each portfolio company or investment being initially valued by the internal investment professionals responsible for the portfolio investment; 2. Preliminary valuation conclusions are then documented and discussed with senior management; 3. For all investments for which there are no readily available market quotations, the Valuation Committee engages an independent third-party valuation firm to conduct independent appraisals, review management’s preliminary valuations and make its own independent assessment; 4. The Valuation Committee applies the appropriate valuation methodology to each portfolio asset in a consistent manner, considers the inputs provided by management and the independent third-party valuation firm, discusses the valuations and recommends to the Company’s Board of Directors a fair value for each investment in the portfolio; and 5. The Company’s Board of Directors then discusses the valuations recommended by the Valuation Committee and determines in good faith the fair value of each investment in the portfolio. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 In valuing the Company’s investments in venture investment funds (“Venture Investment Funds”), the Company applies the practical expedient provided by the ASC Topic 820 relating to investments in certain entities that calculate net asset value (“NAV”) per share (or its equivalent). ASC Topic 820 permits an entity holding investments in certain entities that either are investment companies, or have attributes similar to an investment company, and calculate NAV per share or its equivalent for which the fair value is not readily determinable, to measure the fair value of such investments on the basis of that NAV per share, or its equivalent, without adjustment. In making a good faith determination of the fair value of investments, the Board applies valuation methodologies consistent with industry practice. Valuation methods utilized include, but are not limited to, the following: comparisons to prices from secondary market transactions; venture capital financings; public offerings; purchase or sales transactions; analysis of financial ratios and valuation metrics of portfolio companies that issued such private equity securities to peer companies that are public; analysis of the portfolio company’s most recent financial statements, forecasts and the markets in which the portfolio company does business, and other relevant factors. The Company assigns a weighting based upon the relevance of each method to assist the Board in determining the fair value of each investment. For investments that are not publicly traded or that do not have readily available market quotations, the Valuation Committee generally engages an independent valuation firm to provide an independent valuation, which the Company’s Board of Directors considers, among other factors, in making its fair value determinations for these investments. For the current and prior fiscal year, the Valuation Committee engaged an independent valuation firm to perform valuations of 100% of the Company’s investments for which there were no readily available market quotations. Due to the inherent uncertainty of determining the fair value of investments that do not have a readily available market value, the fair value of the Company’s investments may fluctuate from period to period. Because of the inherent uncertainty of valuation, these estimated values may differ significantly from the values that would have been reported had a ready market for the investments existed, and it is reasonably possible that the difference could be material. In addition, changes in the market environment and other events that may occur over the life of the investments may cause the realized gains or losses on investments to be different from the net change in unrealized appreciation or depreciation currently reflected in the consolidated financial statements. Equity Investments Equity investments for which market quotations are readily available in an active market are generally valued at the most recently available closing market prices and are classified as Level 1 assets. Equity investments with readily available market quotations that are subject to sales restrictions due to an initial public offering (“IPO”) by the portfolio company will be classified as Level 1. Any other equity investments with readily available market quotations that are subject to sales restrictions that would transfer to market participants who would buy the security may be valued at a discount for a lack of marketability (“DLOM”), to the most recently available closing market prices depending upon the nature of the sales restriction. These investments are generally classified as Level 2 assets. The DLOM used is generally based upon the market value of publicly traded put options with similar terms. The fair values of the Company’s equity investments for which market quotations are not readily available are determined based on various factors and are classified as Level 3 assets. To determine the fair value of a portfolio company for which market quotations are not readily available, the Board applies the appropriate respective valuation methodology for the asset class or portfolio holding, which may involve analyzing the relevant portfolio company’s most recently available historical and projected financial results, public market comparables, and other factors. The Board may also consider other events, including the transaction in which the Company acquired its securities, subsequent equity sales by the portfolio company, and mergers or acquisitions affecting the portfolio company. In addition, the Board may consider the trends of the portfolio company’s basic financial metrics from the time of its original investment until the measurement date, with material improvement of these metrics indicating a possible increase in fair value, while material deterioration of these metrics may indicate a possible reduction in fair value. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 In determining the fair value of equity or equity-linked securities (including warrants to purchase common or preferred stock) in a portfolio company, the Board considers the rights, preferences and limitations of such securities. In cases where a portfolio company’s capital structure includes multiple classes of preferred and common stock and equity-linked securities with different rights and preferences, the Company may use an option pricing model to allocate value to each equity-linked security, unless it believes a liquidity event such as an acquisition or a dissolution is imminent, or the portfolio company is unlikely to continue as a going concern. When equity-linked securities expire worthless, any cost associated with these positions is recognized as a realized loss on investments in the Consolidated Statements of Operations and Consolidated Statements of Cash Flows. In the event these securities are exercised into common or preferred stock, the cost associated with these securities is reassigned to the cost basis of the new common or preferred stock. These conversions are noted as non-cash operating items on the Consolidated Statements of Cash Flows. Debt Investments Given the nature of the Company’s current debt investments (excluding U.S. Treasuries), principally convertible and promissory notes issued by venture-capital-backed portfolio companies, these investments are classified as Level 3 assets because there is no known or accessible market or market indexes for these investment securities to be traded or exchanged. The Company’s debt investments are valued at estimated fair value as determined in good faith by the Company’s Board of Directors. Options The Company’s Board of Directors determines the fair value of options based on methodologies that can include discounted cash flow analyses, option pricing models, comparable analyses and other techniques as deemed appropriate. These investments are classified as Level 3 assets because there is no known or accessible market or market indexes for these investment securities to be traded or exchanged. The Company’s options are valued at estimated fair value as determined by the Company’s Board of Directors. Special Purpose Acquisition Companies The Company’s Board of Directors measures its Special Purpose Acquisition Company (“SPAC”) investments at fair value, which is equivalent to cost until a SPAC transaction is announced. After a SPAC transaction is announced, the Company’s Board of Directors will determine the fair value of SPAC investments based on fair value analyses that can include option pricing models, probability-weighted expected return method analyses and other techniques as deemed appropriate. Upon completion of the SPAC transaction, the Board utilizes the public share price of the entity, less a DLOM if there are restrictions on selling. The Company’s SPAC investments are valued at estimated fair value as determined in good faith by the Company’s Board of Directors. Portfolio Company Investment Classification The Company is a non-diversified company within the meaning of the 1940 Act. The Company classifies its investments by level of control. As defined in the 1940 Act, control investments are those where the investor retains the power to exercise a controlling influence over the management or policies of a company. Control is generally deemed to exist when a company or individual directly or indirectly owns beneficially more than 25% of the voting securities of an investee company. Affiliated investments and affiliated companies are defined by a lesser degree of influence and are deemed to exist when a company or individual directly or indirectly owns, controls or holds the power to vote 5% or more of the outstanding voting securities of a portfolio company. Refer to the Consolidated Schedules of Investments as of December 31, 2022 and December 31, 2021, for details regarding the nature and composition of the Company’s investment portfolio. Levelling Policy The portfolio companies in which the Company invests may offer their shares in IPOs. The Company’s shares in such portfolio companies are typically subject to lock-up agreements for 180 days following the IPO. Upon the IPO date, the Company transfers its investment from Level 3 to Level 1 due to the presence of an active market, or Level 2 if limited by the lock-up agreement. The Company prices the investment at the closing price on a public exchange as of the measurement date. In situations where there are lock-up restrictions, as well as legal or contractual restrictions on the sale or use of such security that under ASC 820-10-35 should be incorporated into the security’s fair value measurement as a characteristic of the security that would transfer to market participants who would buy the security, the Company will classify the investment as Level 2 subject to an appropriate DLOM to reflect the restrictions upon sale. The Company transfers investments between levels based on the fair value at the beginning of the measurement period in accordance with FASB ASC 820. For investments transferred out of Level 3 due to an IPO, the Company transfers these investments based on their fair value at the IPO date. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Securities Transactions Securities transactions are accounted for on the date the transaction for the purchase or sale of the securities is entered into by the Company ( i.e. Valuation of Other Financial Instruments The carrying amounts of the Company’s other, non-investment financial instruments, consisting of cash, receivables, accounts payable, and accrued expenses, approximate fair value due to their short-term nature. Cash The Company places its cash primarily with U.S. Bank Trust Company, National Association, and may place cash with other high-quality financial institutions. The cash held in these accounts may exceed the Federal Deposit Insurance Corporation insured limit. The Company believes the risk of loss associated with any uninsured balance is remote. Escrow Proceeds Receivable A portion of the proceeds from the sale of portfolio investments are held in escrow as a recourse for indemnity claims that may arise under the sale agreement or other related transaction contingencies. Amounts held in escrow are held at estimated realizable value and included in net realized gains (losses) on investments in the Consolidated Statements of Operations for the period in which they occurred and are adjusted as needed. Any remaining escrow proceeds balances from these transactions reasonably expected to be received are reflected on the Consolidated Statement of Assets and Liabilities as escrow proceeds receivable. Escrow proceeds receivable resulting from contingent consideration are to be recognized when the amount of the contingent consideration becomes realized or realizable. As of December 31, 2022 and December 31, 2021, the Company had $ 628,332 2,046,645 Deferred Financing Costs The Company records origination costs related to lines of credit as deferred financing costs. These costs are deferred and amortized as part of interest expense using the straight-line method over the respective life of the line of credit. For modifications to a line of credit, any unamortized origination costs are expensed. Included within deferred financing costs are offering costs incurred relating to the Company’s shelf registration statement on Form N-2. The Company defers these offering costs until capital is raised pursuant to the shelf registration statement or until the shelf registration statement expires. For equity capital raised, the offering costs reduce paid-in capital resulting from the offering. For debt capital raised, the associated offering costs are amortized over the life of the debt instrument. As of December 31, 2022 and December 31, 2021, the Company had deferred financing costs of $ 555,761 2,592,611 SCHEDULE OF DEFERRED FINANCING COSTS December 31, 2022 December 31, 2021 Deferred debt issuance costs $ — $ 1,970,892 Deferred offering costs 555,761 621,719 Deferred Financing Costs $ 555,761 $ 2,592,611 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Operating Leases & Related Deposits The Company accounts for its operating leases as prescribed by ASC 842, Leases 5 Operating Leases and Related Deposits Stock-based Compensation Using the fair value recognition provisions as prescribed by ASC 718, Stock Compensation Revenue Recognition The Company recognizes gains or losses on the sale of investments using the specific identification method. The Company recognizes interest income, adjusted for amortization of premium and accretion of discount, on an accrual basis. The Company recognizes dividend income on the ex-dividend date. Investment Transaction Costs and Escrow Deposits Commissions and other costs associated with an investment transaction, including legal expenses not reimbursed by the portfolio company, are included in the cost basis of purchases and deducted from the proceeds of sales. The Company makes certain acquisitions on secondary markets, which may involve making deposits to escrow accounts until certain conditions are met, including the underlying private company’s right of first refusal. If the underlying private company does not exercise or assign its right of first refusal and all other conditions are met, then the funds in the escrow account are delivered to the seller and the account is closed. Such transactions would be reflected on the Consolidated Statement of Assets and Liabilities as escrow deposits. As of December 31, 2022 and December 31, 2021, the Company had no Unrealized Appreciation or Depreciation of Investments Unrealized appreciation or depreciation is calculated as the difference between the fair value of the investment and the cost basis of such investment. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 U.S. Federal and State Income Taxes The Company elected to be treated as a RIC under Subchapter M of the Code beginning with its taxable year ended December 31, 2014, has qualified to be treated as a RIC for subsequent taxable years and intends to continue to operate in a manner so as to qualify for the tax treatment applicable to RICs. To qualify for tax treatment as a RIC, among other things, the Company is required to meet certain source of income and asset diversification requirements and timely distribute to its stockholders at least the sum of 90% of our investment company taxable income (“ICTI”), including payment-in-kind interest income, as defined by the Code, and 90% of our net tax-exempt interest income (which is the excess of its gross tax-exempt interest income over certain disallowed deductions) for each taxable year (the “Annual Distribution Requirement”). Depending on the level of ICTI earned in a tax year, the Company may choose to carry forward into the next tax year ICTI in excess of current year dividend distributions. Any such carryforward ICTI must be distributed on or before December 31 of the subsequent tax year to which it was carried forward. If the Company meets the Annual Distribution Requirement, but does not distribute (or is not deemed to have distributed) each calendar year a sum of (1) 98% of its net ordinary income for each calendar year, (2) 98.2% of its capital gain net income for the one-year period ending October 31 in that calendar year and (3) any income recognized, but not distributed, in preceding years (the “Excise Tax Avoidance Requirement”), it generally will be required to pay an excise tax equal to 4% of the amount by which the Excise Tax Avoidance Requirement exceeds the distributions for the year. To the extent that the Company determines that its estimated current year annual taxable income will exceed estimated current year dividend distributions from such taxable income, the Company will accrue excise taxes, if any, on estimated excess taxable income as taxable income is earned using an annual effective excise tax rate. The annual effective excise tax rate is determined by dividing the estimated annual excise tax by the estimated annual taxable income. So long as the Company qualifies and maintains its tax treatment as a RIC, it generally will not be subject to U.S. federal and state income taxes on any ordinary income or capital gains that it distributes at least annually to its stockholders as dividends. Rather, any tax liability related to income earned by the RIC will represent obligations of the Company’s investors and will not be reflected in the consolidated financial statements of the Company. Included in the Company’s consolidated financial statements, the Taxable Subsidiaries are taxable subsidiaries, regardless of whether the Company is a RIC. These Taxable Subsidiaries are not consolidated for income tax purposes and may generate income tax expenses as a result of their ownership of the portfolio companies. Such income tax expenses and deferred taxes, if any, will be reflected in the Company’s consolidated financial statements. If it is not treated as a RIC, the Company will be taxed as a regular corporation (a “C corporation”) under Subchapter C of the Code for such taxable year. If the Company has previously qualified as a RIC but is subsequently unable to qualify for treatment as a RIC, and certain amelioration provisions are not applicable, the Company would be subject to tax on all of its taxable income (including its net capital gains) at regular corporate rates. The Company would not be able to deduct distributions to stockholders, nor would it be required to make distributions. Distributions, including distributions of net long-term capital gain, would generally be taxable to its stockholders as ordinary dividend income to the extent of the Company’s current and accumulated earnings and profits. Subject to certain limitations under the Code, corporate stockholders would be eligible to claim a dividend received deduction with respect to such dividend; non-corporate stockholders would generally be able to treat such dividends as “qualified dividend income,” which is subject to reduced rates of U.S. federal income tax. Distributions in excess of the Company’s current and accumulated earnings and profits would be treated first as a return of capital to the extent of the stockholder’s adjusted tax basis, and any remaining distributions would be treated as a capital gain. In order to requalify as a RIC, in addition to the other requirements discussed above, the Company would be required to distribute all of its previously undistributed earnings attributable to the period it failed to qualify as a RIC by the end of the first year that it intends to requalify for tax treatment as a RIC. If the Company fails to requalify for tax treatment as a RIC for a period greater than two taxable years, it may be subject to regular corporate tax on any net built-in gains with respect to certain of its assets (i.e., the excess of the aggregate gains, including items of income, over aggregate losses that would have been realized with respect to such assets if the Company had been liquidated) that it elects to recognize on requalification or when recognized over the next five years. The Company was taxed as a C Corporation for its 2012 and 2013 taxable years. Refer to “Note 9—Income Taxes” for further details. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The Company elected to be treated as a RIC for the taxable year ended December 31, 2014 in connection with the filing of its 2014 tax return. As a result, the Company was required to pay a corporate-level U.S. federal income tax on the amount of the net built-in gains in its assets (the amount by which the net fair market value of the Company’s assets exceeds the net adjusted basis in its assets) either (1) as of the date it converted to a RIC (i.e., the beginning of the first taxable year that the Company qualifies as a RIC, which would be January 1, 2014), or (2) to the extent that the Company recognized such net built-in gains during the five-year recognition period beginning on the date of conversion. As of January 1, 2014, the Company had net unrealized built-in gains, but did not incur a built-in-gains tax for the 2014 tax year due to the fact that there were sufficient net capital loss carryforwards to completely offset recognized built-in gains as well as available net operating losses. The five-year recognition period ended on December 31, 2018. Per Share Information Net change in net assets resulting from operations per basic common share is computed using the weighted-average number of shares outstanding for the period presented. Diluted net change in net assets resulting from operations per common share is computed by dividing net increase/(decrease) in net assets resulting from operations for the period adjusted to include the pre-tax effects of interest incurred on potentially dilutive securities, by the weighted-average number of common shares outstanding plus any potentially dilutive shares outstanding during the period. The Company used the if-converted method in accordance with FASB ASC 260 , Earnings Per Share Recently Issued or Adopted Accounting Standards In March 2022, the FASB issued ASU 2022-02, “Financial Instruments - Credit Losses (Topic 326)”, which is intended to address issues identified during the post-implementation review of ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The amendment, among other things, eliminates the accounting guidance for troubled debt restructurings by creditors in Subtopic 310-40, “Receivables - Troubled Debt Restructurings by Creditors”, while enhancing disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. The new guidance is effective for interim and annual periods beginning after December 15, 2022. The Company does not anticipate the new standard will have a material impact to the consolidated financial statements and related disclosures. In June 2022, the FASB issued ASU No. 2022-03 “Fair Value Measurements (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.” This change prohibits entities from taking into account contractual restrictions on the sale of equity securities when estimating fair value and introduces required disclosures for such transactions. The standard is effective for annual periods beginning after December 15, 2023, and should be applied prospectively. Early adoption is permitted. The adoption of ASU 2022-03 is not expected to have a material impact on the Company’s future financial statements. In April 2020, as part of the Securities Offering Reform for Closed-End Investment Companies final rule, the Securities and Exchange Commission (“SEC”) adopted certain structured data reporting requirements for BDCs to submit financial statement information using Inline eXtensible Business Reporting Language (XBRL) format to the extent required of operating companies. BDCs that are eligible to file a short-form registration statement will be subject to the above structuring requirements with respect to Forms filed on or after August 1, 2022. The Company adopted the XBRL format beginning August 1, 2022. In October 2020, the FASB issued ASU 2020-10, Codification Improvements, which made various technical changes and corrections intended to provide clarifications to existing guidance, as well as simplifications to wording or structure of existing guidance. The Company adopted the modified disclosure requirements during the period ended March 31, 2021. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 In December 2020, the SEC adopted Rule 2a-5, which established requirements for satisfying a fund board’s obligation to determine fair value in good faith for purposes of the 1940 Act. The rule permits boards to assign the determination of fair value to a “valuation designee,” who may be the fund’s investment adviser or, if the fund is internally managed, an officer of the fund. The rule also defines a market quotation as “readily available” only when tha

RELATED-PARTY ARRANGEMENTS

RELATED-PARTY ARRANGEMENTS	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
RELATED-PARTY ARRANGEMENTS	NOTE 3— RELATED-PARTY ARRANGEMENTS Consulting Agreement On and effective March 12, 2019, we entered into a Consulting Agreement (the “Consulting Agreement”) with Michael T. Moe, the former Chairman of our Board of Directors and the Chief Executive Officer and Chief Investment Officer of GSV Asset Management, our former investment adviser, for the purpose of assisting us with certain transition services following the termination of the Company’s Investment Advisory Agreement and our internalization. Pursuant to the Consulting Agreement, Mr. Moe provided certain transition services to us related to our existing portfolio investments for which Mr. Moe previously had oversight in his role as the Chief Executive Officer and Chief Investment Officer of GSV Asset Management. Such transition services included providing information to us regarding such portfolio companies, including as a member of a portfolio company’s board of directors, assisting with the transition of portfolio company board seats as requested by us, making appropriate introductions to representatives of portfolio companies, and providing other similar types of services that we may reasonably request. The term of the Consulting Agreement commenced on March 12, 2019 and continued for eighteen months in accordance with its terms. Pursuant to the Consulting Agreement, we paid Mr. Moe a total amount equal to $ 1,250,000 For the years ended December 31, 2022, 2021, and 2020, the Company incurred $ 0 0 582,438 Amended and Restated Trademark License Agreement On and effective March 12, 2019, we entered into an Amended and Restated Trademark License Agreement (the “Amended and Restated License Agreement”) with GSV Asset Management in connection with the termination of the Investment Advisory Agreement and the Company’s internalization. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 GSV Asset Management is the owner of the trade name “GSV”, and other state or unregistered “GSV” marks, including the trading symbol “GSVC” (collectively, the “Licensed Marks”). Pursuant to the Amended and Restated License Agreement, GSV Asset Management granted us a non-transferable, non-sublicensable, and non-exclusive right and license to use the Licensed Marks, solely in connection with the operation of our existing business. The term of the Amended and Restated License Agreement commenced on March 12, 2019 and continued for eighteen months in accordance with its terms. Pursuant to the Amended and Restated License Agreement, we paid GSV Asset Management a total amount equal to $ 1,250,000 For the years ended December 31, 2022, 2021 and 2020, the Company incurred $ 0 0 582,438 Other Arrangements The Company’s executive officers and directors serve or may serve as officers, directors, or managers of entities that operate in a line of business similar to the Company’s, including new entities that may be formed in the future. Accordingly, they may have obligations to investors in those entities, the fulfillment of which might not be in the best interests of the Company or the Company’s stockholders. The 1940 Act prohibits the Company from participating in certain negotiated co-investments with certain affiliates unless it receives an order from the SEC permitting it to do so. As a BDC, the Company is prohibited under the 1940 Act from participating in certain transactions with certain of its affiliates without the prior approval of the Board of Directors, including its independent directors, and, in some cases, the SEC. The affiliates with which the Company may be prohibited from transacting include its officers, directors, and employees and any person controlling or under common control with the Company, subject to certain exceptions. In the ordinary course of business, the Company may enter into transactions with portfolio companies that may be considered related-party transactions. To ensure that the Company does not engage in any prohibited transactions with any persons affiliated with the Company, the Company has implemented certain written policies and procedures whereby the Company’s executive officers screen each of the Company’s transactions for any possible affiliations between the proposed portfolio investment, the Company, companies controlled by the Company, and the Company’s executive officers and directors. The Company’s investment in Churchill Sponsor VI LLC, the sponsor of Churchill Capital Corp. VI, a special purpose acquisition company, constituted a “remote-affiliate” transaction for purposes of the 1940 Act in light of the fact that Mark D. Klein, the Company’s Chairman, Chief Executive Officer and President, has a non-controlling interest in the entity that controls Churchill Sponsor VI LLC, and is a non-controlling member of the board of directors of Churchill Capital Corp VI. The Company’s investment in Churchill Sponsor VII LLC, the sponsor of Churchill Capital Corp. VII, a special purpose acquisition company, also constituted a “remote-affiliate” transaction for purposes of the 1940 Act in light of the fact that Mr. Klein has a non-controlling interest in the entity that controls Churchill Sponsor VII LLC, and is a non-controlling member of the board of directors of Churchill Capital Corp. VII. In addition, Mr. Klein’s brother, Michael Klein, is a control person of such Churchill entities. As of December 31, 2022, the fair values of the Company’s investments in Churchill Sponsor VI LLC and Churchill Sponsor VII LLC were $ 200,000 300,000 The Company’s investment in Skillsoft Corp. (f/k/a Software Luxembourg Holding S.A.) (“Skillsoft”) constituted a “remote-affiliate” transaction for purposes of the 1940 Act in light of the fact that Mr. Klein has a non-controlling interest in the entity that controls Churchill Sponsor II LLC, the sponsor of Churchill Capital Corp. II, a special purpose acquisition company, and is a non-controlling member of the board of directors of Churchill Capital Corp. II, through which the Company executed a private investment in public equity transaction in order to acquire common shares of Skillsoft alongside the merger of Skillsoft and Churchill Capital Corp II. In addition, Mr. Klein’s brother, Michael Klein, is a control person of such Churchill entities. As of December 31, 2022, the fair value of the Company’s investment in Skillsoft Corp. was $ 1,276,396 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The Company’s initial investment in Shogun Enterprises, Inc. on February 26, 2021 constituted a “remote-affiliate” transaction for purposes of the 1940 Act in light of the fact that Keri Findley, a former senior managing director of the Company until her departure on March 9, 2022, was at the time of investment, a non-controlling member of the board of directors of Shogun Enterprises, Inc., and held a minority equity interest in such portfolio company. The Company’s investment in Architect Capital PayJoy SPV, LLC also constituted a “remote-affiliate” transaction for purposes of the 1940 Act in light of the fact that Ms. Findley, at the time of investment, was a non-controlling member of the board of directors of the investment manager to Architect Capital PayJoy SPV, LLC, and held a minority equity interest in such investment manager. As of December 31, 2022, the fair values of the Company’s remote-affiliate investments in Shogun Enterprises, Inc. (d/b/a Hearth) and Architect Capital PayJoy SPV, LLC were $ 3,306,047 10,000,000 In addition, Ms. Findley and Claire Councill, a former investment professional of the Company until her departure on April 15, 2022, are non-controlling members of the board of directors of Colombier Acquisition Corp., a special purpose acquisition company, which is sponsored by Colombier Sponsor LLC, one of the Company’s portfolio companies. The Company’s investment in AltC Sponsor LLC, the sponsor of AltC Acquisition Corp, a special purpose acquisition company, constituted a “remote-affiliate” transaction for purposes of the 1940 Act in light of the fact that Mr. Klein has a non-controlling interest in one of the entities that controls AltC Sponsor LLC, and Allison Green, the Company’s Chief Financial Officer, Chief Compliance Officer, Treasurer and Secretary, is a non-controlling member of the board of directors of AltC Acquisition Corp. As of December 31, 2022, the fair values of the Company’s aggregate investments in each of Colombier Sponsor LLC and AltC Sponsor LLC were $ 2,711,842 250,000

INVESTMENTS AT FAIR VALUE

INVESTMENTS AT FAIR VALUE	12 Months Ended
	Dec. 31, 2022
Investments in and Advances to Affiliates [Abstract]
INVESTMENTS AT FAIR VALUE	NOTE 4— INVESTMENTS AT FAIR VALUE Investment Portfolio Composition The Company’s investments in portfolio companies consist primarily of equity securities (such as common stock, preferred stock and options to purchase common and preferred stock) and to a lesser extent, debt securities, issued by private and publicly traded companies. The Company may also, from time to time, invest in U.S. Treasury securities. Non-portfolio investments represent investments in U.S. Treasury securities. As of December 31, 2022, the Company had 64 39 64 38 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The following tables summarize the composition of the Company’s investment portfolio by security type at cost and fair value as of December 31, 2022 and December 31, 2021: SCHEDULE OF COMPOSITION OF INVESTMENT PORTFOLIO December 31, 2022 December 31, 2021 Cost Fair Value Percentage of Net Assets Cost Fair Value Percentage of Net Assets Private Portfolio Companies Preferred Stock $ 118,472,118 $ 117,214,465 55.8 % $ 99,964,047 $ 163,801,798 44.9 % Common Stock 50,601,512 18,692,931 8.9 % 51,581,524 42,860,156 11.7 % Debt Investments 6,316,466 4,488,200 2.1 % 5,807,373 3,011,438 0.8 % Options 11,415,787 3,469,497 1.7 % 10,982,983 4,959,112 1.4 % Total Private Portfolio Companies 186,805,883 143,865,093 68.5 % 168,335,927 214,632,504 58.8 % Publicly Traded Portfolio Companies Common Stock 29,322,625 13,323,485 6.3 % 39,119,450 44,573,225 12.2 % Options — — — % — 930,524 0.3 % Total Publicly Traded Portfolio Companies 29,322,625 13,323,485 6.3 % 39,119,450 45,503,749 12.5 % Total Portfolio Investments 216,128,508 157,188,578 74.8 % 207,455,377 260,136,253 71.3 % Non-Portfolio Investments U.S. Treasury Bills 84,999,598 85,056,817 40.5 % — — — % Total Investments $ 301,128,106 $ 242,245,395 115.3 % $ 207,455,377 $ 260,136,253 71.3 % The geographic and industrial compositions of the Company’s portfolio at fair value as of December 31, 2022 and December 31, 2021 were as follows: As of December 31, 2022 As of December 31, 2021 Fair Value Percentage of Portfolio Percentage of Net Assets Fair Value Percentage of Portfolio Percentage of Net Assets Geographic Region West $ 94,996,805 60.4 % 45.1 % $ 188,304,542 72.4 % 51.6 % Northeast 46,944,432 29.9 % 22.4 % 47,666,629 18.3 % 13.1 % Midwest 8,183,281 5.2 % 3.9 % 12,722,423 4.9 % 3.5 % International 7,064,060 4.5 % 3.4 % 11,442,659 4.4 % 3.1 % Total $ 157,188,578 100.0 % 74.8 % $ 260,136,253 100.0 % 71.3 % As of December 31, 2022 As of December 31, 2021 Fair Value Percentage of Portfolio Percentage of Net Assets Fair Value Percentage of Portfolio Percentage of Net Assets Industry Education Technology $ 61,841,493 39.4 % 29.4 % $ 109,048,688 41.9 % 29.9 % Financial Technology 38,096,753 24.2 % 18.1 % 71,954,012 27.7 % 19.7 % Marketplaces 27,291,467 17.4 % 13.0 % 49,346,174 19.0 % 13.5 % Big Data/Cloud 14,927,819 9.5 % 7.1 % 12,300,823 4.7 % 3.4 % Social/Mobile 14,047,018 8.9 % 6.7 % 16,439,523 6.3 % 4.5 % Sustainability 984,028 0.6 % 0.5 % 1,047,033 0.4 % 0.3 % Total $ 157,188,578 100.0 % 74.8 % $ 260,136,253 100.0 % 71.3 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The table below details the composition of the Company’s industrial themes presented in the preceding tables: Industry Theme Industry Education Technology Business Education Education Software Interactive Learning Online Education Big Data/Cloud Data Analysis Gaming Licensing Retail Technology Geolocation Technology Warehouse Automation Marketplaces Global Innovation Platform Knowledge Networks Micromobility On-Demand Commerce Peer-to-Peer Pet Services Pharmaceutical Technology Real Estate Platform Subscription Fashion Rental Financial Technology Cannabis REIT Financial Services Home Improvement Finance Mobile Finance Technology Online Marketplace Finance Gaming Technology Special Purpose Acquisition Company Venture Investment Fund Social/Mobile Digital Media Platform Digital Media Technology Interactive Media & Services Mobile Access Technology Social Data Platform Fitness Technology Social Networking Sustainability Clean Technology SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Investment Valuation Inputs The fair values of the Company’s investments disaggregated into the three levels of the fair value hierarchy based upon the lowest level of significant input used in the valuation as of December 31, 2022 and December 31, 2021 are as follows: SCHEDULE OF FAIR VALUE OF INVESTMENT VALUATION INPUTS As of December 31, 2022 Quoted Prices in Active Markets for Identical Securities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Investments at Fair Value Private Portfolio Companies Preferred Stock $ — $ — $ 117,214,465 $ 117,214,465 Common Stock — — 18,692,931 18,692,931 Debt Investments — — 4,488,200 4,488,200 Options — — 3,469,497 3,469,497 Private Portfolio Companies — — 143,865,093 143,865,093 Publicly Traded Portfolio Companies Common Stock 13,298,992 24,493 — 13,323,485 Non-Portfolio Investments U.S. Treasury bills 85,056,817 — — 85,056,817 Total Investments at Fair Value $ 98,355,809 $ 24,493 $ 143,865,093 $ 242,245,395 As of December 31, 2021 Quoted Prices in Active Markets for Identical Securities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Investments at Fair Value Private Portfolio Companies Preferred Stock $ — $ — $ 163,801,798 $ 163,801,798 Common Stock — — 42,860,156 42,860,156 Debt Investments — — 3,011,438 3,011,438 Options — — 4,959,112 4,959,112 Private Portfolio Companies — — 214,632,504 214,632,504 Publicly Traded Portfolio Companies Common Stock 16,970,411 27,602,814 — 44,573,225 Options — 930,524 — 930,524 Publicly Traded Portfolio Companies 16,970,411 28,533,338 — 45,503,749 Total Investments at Fair Value $ 16,970,411 $ 28,533,338 $ 214,632,504 $ 260,136,253 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Significant Unobservable Inputs for Level 3 Assets and Liabilities In accordance with FASB ASC 820, Fair Value Measurement Investments at Fair Value SCHEDULE OF FAIR VALUE OF ASSETS ON UNOBSERVABLE INPUT As of December 31, 2022 Asset Fair Value Valuation Approach/ Technique (1) Unobservable Inputs (2) Range (Weighted Average) (3) Common stock in private companies $ 18,692,931 Market approach Revenue multiples 1.06 4.42 1.74 Liquidation Value N/A PWERM (5) AFFO (4) 8.62 12.62 10.94 Preferred stock in private companies $ 117,214,465 Market approach Revenue multiples 0.47 5.45 2.38 Liquidation Value N/A Discounted cash flow Discount rate 15.0 15.0 PWERM (5) Revenue multiples 1.17 1.26 DLOM 10.0 10.0 Financing Risk 10.0 10.0 Debt investments $ 4,488,200 Market approach Revenue multiples 0.47 5.45 3.6 Options $ 3,469,497 Option pricing model Term to expiration (Years) 1.00 5.29 1.65 Discounted cash flow Discount Rate 15.0 15.0 (1) As of December 31, 2022, the Board used a hybrid market and income approach to value certain common and preferred stock investments as the Board felt this approach better reflected the fair value of these investments. In considering multiple valuation approaches (and consequently, multiple valuation techniques), the valuation approaches and techniques are not likely to change from one period of measurement to the next; however, the weighting of each in determining the final fair value of a Level 3 investment may change based on recent events or transactions. The hybrid approach may also consider certain risk weightings to account for the uncertainty of future events. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value (2) The Board considers all relevant information that can reasonably be obtained when determining the fair value of Level 3 investments. Due to any given portfolio company’s information rights, changes in capital structure, recent events, transactions, or liquidity events, the type and availability of unobservable inputs may change. Increases/(decreases) in revenue multiples, earnings before interest and taxes (“EBIT”) multiples, time to expiration, and stock price/strike price would result in higher (lower) fair values, all else equal. Decreases/(increases) in discount rates, volatility, and annual risk rates, would result in higher (lower) fair values, all else equal. The market approach utilizes market value (revenue and EBIT) multiples of publicly traded comparable companies and available precedent sales transactions of comparable companies. The Company carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value its portfolio companies. These factors include, but are not limited to, the type of organization, similarity to the business being valued, relevant risk factors, as well as size, profitability and growth expectations. In general, precedent transactions include recent rounds of financing, recent purchases made by the Company, and tender offers. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value (3) The weighted averages are calculated based on the fair market value of each investment. (4) Adjusted Funds From Operations, or “AFFO” (5) Probability-Weighted Expected Return Method, or “PWERM” SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 As of December 31, 2021 Asset Fair Value Valuation Approach/ Technique (1) Unobservable Inputs (2) Range (Weighted Average) (3) Common stock in private companies $ 42,860,156 Market approach Revenue multiples 1.80 9.62 6.00 Discounted cash flow Discount rate 15.0 15.0 PWERM (5) DLOM (6) 10.0 10.0 AFFO (4) 23.03 36.28 23.03 Financing Risk 10.0 10.0 Preferred stock in private companies $ 163,801,798 Market approach Revenue multiples 0.53 9.62 6.63 Discounted cash flow Discount rate 15.0 15.0 PWERM (5) Revenue multiples 1.05 9.62 3.04 DLOM 10.0 10.0 Financing Risk 10.0 10.0 Debt investments $ 3,011,438 Market approach Revenue multiples 1.74 2.91 1.95 Options $ 4,959,112 Option pricing model Term to expiration (Years) 0.17 6.61 3.08 Volatility 37.7 56.5 37.7 Discounted cash flow Discount Rate 15.0 15.0 (1) As of December 31, 2021, the Company used a hybrid market and income approach to value certain common and preferred stock investments as the Company felt this approach better reflected the fair value of these investments. In considering multiple valuation approaches (and consequently, multiple valuation techniques), the valuation approaches and techniques are not likely to change from one period of measurement to the next; however, the weighting of each in determining the final fair value of a Level 3 investment may change based on recent events or transactions. The hybrid approach may also consider certain risk weightings to account for the uncertainty of future events. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value (2) The Company considers all relevant information that can reasonably be obtained when determining the fair value of Level 3 investments. Due to any given portfolio company’s information rights, changes in capital structure, recent events, transactions, or liquidity events, the type and availability of unobservable inputs may change. Increases/(decreases) in revenue multiples, earnings before interest and taxes (“EBIT”) multiples, time to expiration, and stock price/strike price would result in higher (lower) fair values, all else equal. Decreases/(increases) in discount rates, volatility, and annual risk rates, would result in higher (lower) fair values, all else equal. The market approach utilizes market value (revenue and EBIT) multiples of publicly traded comparable companies and available precedent sales transactions of comparable companies. The Company carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value its portfolio companies. These factors include, but are not limited to, the type of organization, similarity to the business being valued, relevant risk factors, as well as size, profitability and growth expectations. In general, precedent transactions include recent rounds of financing, recent purchases made by the Company, and tender offers. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value (3) The weighted averages are calculated based on the fair market value of each investment. (4) Adjusted Funds From Operations, or “AFFO” (5) Probability-Weighted Expected Return Method, or “PWERM” (6) Discount for Lack of Marketability, or “DLOM” SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The aggregate values of Level 3 assets and liabilities changed during the year ended December 31, 2022 as follows: SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES Common Stock Preferred Stock Debt Investments Options Total Year Ended December 31, 2022 Common Stock Preferred Stock Debt Investments Options Total Assets: Fair Value as of December 31, 2021 $ 42,860,156 $ 163,801,798 $ 3,011,438 $ 4,959,112 $ 214,632,504 Transfers out of Level 3 (1) (6,918,251 ) (1,775,506 ) — (48,639 ) (8,742,396 ) Purchases, capitalized fees and interest — 20,767,788 1,509,093 503,183 22,780,064 Sales/Maturity of investments (874,470 ) — (1,000,000 ) — (1,874,470 ) Realized gains/(losses) 160,965 — — (70,379 ) 90,586 Net change in unrealized appreciation/(depreciation) included in earnings (16,535,469 ) (65,579,615 ) 967,669 (1,873,780 ) (83,021,195 ) Fair Value as of December 31, 2022 $ 18,692,931 $ 117,214,465 $ 4,488,200 $ 3,469,497 $ 143,865,093 Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2022 $ (7,023,165 ) $ (63,138,372 ) $ 967,669 $ (1,624,324 ) $ (70,818,192 ) (1) During the year ended December 31, 2022, the Company’s portfolio investments had the following corporate actions which are reflected above: Portfolio Company Conversion from Conversion to Forge Global, Inc. Common Shares, Class AA 12.42 11/9/2025 Public Common shares (Level 2) 3.98 11/9/2025 The aggregate values of Level 3 assets and liabilities changed during the year ended December 31, 2021 as follows: Common Stock Preferred Stock Debt Investments Options Total Year Ended December 31, 2021 Common Stock Preferred Stock Debt Investments Options Total Assets: Fair Value as of December 31, 2020 $ 34,190,839 $ 141,235,987 $ 4,845,340 $ 5,872,210 $ 186,144,376 Fair value, beginning $ 34,190,839 $ 141,235,987 $ 4,845,340 $ 5,872,210 $ 186,144,376 Transfers out of Level 3 (1) (31,652,675 ) (155,414,652 ) (5,211,120 ) (1,619,463 ) (193,897,910 ) Purchases, capitalized fees and interest 36,154,823 43,239,463 — 2,321,752 81,716,038 Sales/Maturity of investments (61,675 ) (10,646,457 ) (2,344,979 ) — (13,053,111 ) Realized gains/(losses) 204,195 5,551,864 88,788 (103,655 ) 5,741,192 Net change in unrealized appreciation/(depreciation) included in earnings 4,024,649 139,835,593 5,633,409 (1,511,732 ) 147,981,919 Fair Value as of December 31, 2021 $ 42,860,156 $ 163,801,798 $ 3,011,438 $ 4,959,112 $ 214,632,504 Fair value, ending $ 42,860,156 $ 163,801,798 $ 3,011,438 $ 4,959,112 $ 214,632,504 Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2021 $ 6,117,069 $ 46,943,434 $ — $ (586,899 ) $ 52,473,604 Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held $ 6,117,069 $ 46,943,434 $ — $ (586,899 ) $ 52,473,604 (1) During the year ended December 31, 2021, the Company’s portfolio investments had the following corporate actions which are reflected above: Portfolio Company Conversion from Conversion to Coursera, Inc. Preferred shares, Series F 8 8 Public Common shares (Level 2) Churchill Capital Corp. II Common shares, Class A Skillsoft Corp. Public Common shares (Level 2) NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.) Common shares Public Common shares (Level 2) A Place for Rover, Inc. (f/k/a DogVacay, Inc.) Common shares Rover Group, Inc. Public Common shares Enjoy Technology, Inc. Preferred shares, Series B 6 6 14 Public Common shares (Level 2) Nextdoor Holdings, Inc. Common shares Public Common shares (Level 2) Rent the Runway, Inc. Preferred shares, Series G Public Common shares (Level 2) SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Schedule of Investments In, and Advances to, Affiliates Transactions during the year ended December 31, 2022 involving the Company’s controlled investments and non-controlled/affiliate investments were as follows: SCHEDULE OF INVESTMENTS IN AND ADVANCES TO AFFILIATES Type/Industry/Portfolio Company/Investment Principal/ Quantity Interest, Fees, or Dividends Credited in Income Fair Value at December 31, 2021 Transfer In/ (Out) Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2022 Percentage of Net Assets CONTROLLED INVESTMENTS (2) Options Special Purpose Acquisition Company Colombier Sponsor LLC**–Class W Units (7) 2,700,000 $ — $ 1,157,487 $ — $ — $ — $ — $ — $ 1,157,487 0.55 % Total Options — 1,157,487 — — — — — 1,157,487 0.55 % Preferred Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Preferred shares, Class A (4) 14,300,000 — 1,047,033 — — — — (63,005 ) 984,028 0.47 % Total Preferred Stock — 1,047,033 — — — — (63,005 ) 984,028 0.47 % Common Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Common shares 100,000 — — — — — — — — — % Mobile Finance Technology Architect Capital PayJoy SPV, LLC**–Membership Interest in Lending SPV*** $ 10,000,000 1,685,000 10,000,000 — — — — — 10,000,000 4.76 % Special Purpose Acquisition Company Colombier Sponsor LLC**–Class B Units (7) 1,976,033 — 1,554,354 — — — — 1 1,554,355 0.74 % Total Common Stock 1,685,000 11,554,354 — — — — 1 11,554,355 5.50 % TOTAL CONTROLLED INVESTMENTS* (2) $ 1,685,000 $ 13,758,874 $ — $ — $ — $ — $ (63,004 ) $ 13,695,870 6.52 % NON-CONTROLLED/AFFILIATE INVESTMENTS (1) Debt Investments Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.) –Convertible Promissory Note 8%, Due 8/23/2024 (3) $ 1,010,198 $ — $ 505,099 $ — $ — $ — $ — $ 1,483,101 $ 1,988,200 0.95 % Total Debt Investments — 505,099 — — — — 1,483,101 1,988,200 0.95 % Preferred Stock Knowledge Networks Maven Research, Inc.–Preferred shares, Series C 318,979 — — — — — — — — — % Maven Research, Inc.–Preferred shares, Series B 49,505 — — — — — — — — — % Total Knowledge Networks — — — — — — — — — % Digital Media Platform Ozy Media, Inc.–Preferred shares, Series C-2 6% 683,482 — — — — — — — — % Ozy Media, Inc.–Preferred shares, Series B 6% 922,509 — — — — — — — — — % Ozy Media, Inc.–Preferred shares, Series A 6% 1,090,909 — — — — — — — — — % Ozy Media, Inc.–Preferred shares, Series Seed 6% 500,000 — — — — — — — — — % Total Digital Media Platform — — — — — — — — — % Interactive Learning StormWind, LLC–Preferred shares, Series D 8% (5) 329,337 — 621,093 — — — (87,664 ) 533,429 0.25 % StormWind, LLC–Preferred shares, Series C 8% (5) 2,779,134 — 6,496,729 — — — — (821,648 ) 5,675,081 2.70 % StormWind, LLC–Preferred shares, Series B 8% (5) 3,279,629 — 4,423,607 — — — — (872,976 ) 3,550,631 1.69 % StormWind, LLC–Preferred shares, Series A 8% (5) 366,666 — 289,293 — — — — (97,599 ) 191,694 0.09 % Total Interactive Learning — 11,830,722 — — — — (1,879,887 ) 9,950,835 4.74 % Total Preferred Stock — 11,830,722 — — — — (1,879,887 ) 9,950,835 4.74 % Options Digital Media Platform Ozy Media, Inc.–Common Warrants, Strike Price $ 0.01 4/9/2028 295,565 $ — $ — $ — $ — $ — $ — $ — $ — — % Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 5/29/2022 — — — — — — (70,379 ) 70,379 — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 12/31/2023 250,000 — 5,000 — — — — (5,000 ) — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Derivative Security, Expiration Date 8/23/2024 (6) 1 — 2,268,268 — — — — (1,616,141 ) 652,127 0.31 % Total Global Innovation Platform — 2,273,268 — — (70,379 ) (1,550,762 ) 652,127 0.31 % Total Options — 2,273,268 — — — (70,379 ) (1,550,762 ) 652,127 0.31 % Common Stock Online Education Curious.com, Inc.–Common shares 1,135,944 — — — — — — — — — % Total Common Stock — — — — — — — — — % TOTAL NON-CONTROLLED/AFFILIATE INVESTMENTS* (1) $ — $ 14,609,089 $ — $ — $ — $ (70,379 ) $ (1,947,548 ) $ 12,591,162 6.00 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 * All portfolio investments are non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their IPO. Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All portfolio investments are considered Level 3 and valued using unobservable inputs, unless otherwise noted. All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies—Investments at Fair Value”). ** Indicates assets that SuRo Capital Corp. believes do not represent “qualifying assets” under Section 55(a) of the 1940 Act. Of the Company’s total investments as of December 31, 2022, 14.47 *** Investment is income-producing. (1) “Affiliate Investments” are investments in those companies that are “Affiliated Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, a company is deemed to be an “Affiliate” of SuRo Capital Corp. if SuRo Capital Corp. beneficially owns, directly or indirectly, between 5% and 25% of the voting securities ( i.e. (2) “Control Investments” are investments in those companies that are “Controlled Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, under the 1940 Act, the Company would “Control” a portfolio company if the Company beneficially owns, directly or indirectly, more than 25% of its outstanding voting securities (i.e., securities with the right to elect directors) and/or had the power to exercise control over the management or policies of such portfolio company. (3) As of December 31, 2022, the investments noted had been placed on non-accrual status. (4) The SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) preferred shares held by SuRo Capital Corp. do not entitle SuRo Capital Corp. to a preferred dividend rate. SuRo Capital Corp. does not anticipate that SPBRX, INC. will pay distributions on a quarterly or regular basis or become a predictable distributor of distributions. (5) SuRo Capital Corp.’s investments in StormWind, LLC are held through SuRo Capital Corp.’s wholly owned subsidiary, GSVC SW Holdings, Inc. (6) On August 23, 2019, SuRo Capital Corp. amended the structure of its investment in OneValley, Inc. (f/k/a NestGSV, Inc.). As part of the agreement, SuRo Capital Corp.’s equity holdings (warrants notwithstanding) were restructured into a derivative security. OneValley, Inc. (f/k/a NestGSV, Inc.) has the right to call the position at any time over a five year period, ending August 23, 2024, while SuRo Capital Corp. can put the shares to OneValley, Inc. (f/k/a NestGSV, Inc.) at the end of the five year period. (7) Colombier Sponsor LLC is the sponsor of Colombier Acquisition Corp., a special purpose acquisition company formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Schedule of Investments In, and Advances to, Affiliates Transactions during the year ended December 31, 2021 involving the Company’s controlled investments and non-controlled/affiliate investments were as follows: Type/Industry/Portfolio Company/Investment Principal/ Quantity Interest, Fees, or Dividends Credited in Income Fair Value at December 31, 2020 Transfer In/ (Out) Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2021 Percentage of Net Assets CONTROLLED INVESTMENTS (2) Options Special Purpose Acquisition Company Colombier Sponsor LLC**–Class W Units (9) 2,700,000 $ — $ — $ — $ 1,159,150 $ — $ — $ (1,663 ) $ 1,157,487 0.32 % Total Options — — — 1,159,150 — — (1,663 ) 1,157,487 0.32 % Preferred Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Preferred shares, Class A (4) 14,300,000 — 809,198 — — — — 237,835 1,047,033 0.29 % Total Preferred Stock — 809,198 — — — — 237,835 1,047,033 0.29 % Common Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Common shares 100,000 — — — — — — — — — % Mobile Finance Technology Architect Capital PayJoy SPV, LLC**–Membership Interest in Lending SPV*** (7) $ 10,000,000 390,000 — — 10,006,745 — — (6,745 ) 10,000,000 2.74 % Special Purpose Acquisition Company Colombier Sponsor LLC**–Class B Units (9) 1,976,033 — — — 1,556,587 — — (2,233 ) 1,554,354 0.43 % Total Common Stock 390,000 — — 11,563,332 — — (8,978 ) 11,554,354 3.17 % TOTAL CONTROLLED INVESTMENTS* (2) $ 390,000 $ 809,198 $ — $ 12,722,482 $ — $ — $ 227,194 $ 13,758,874 3.78 % NON-CONTROLLED/AFFILIATE INVESTMENTS (1) Debt Investments Corporate Education CUX, Inc. (d/b/a CorpU)–Senior Subordinated Convertible Promissory Note 4% Due 2/14/2023 $ — $ — $ 312,790 $ — $ — $ (1,344,981 ) $ 88,789 $ 943,402 $ — — % Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.) –Convertible Promissory Note 8% Due 8/23/2024 (3)(6) $ 1,010,198 $ — $ 505,099 $ — $ — $ — $ — $ — $ 505,099 0.14 % Total Debt Investments — 817,889 — — (1,344,981 ) 88,789 943,402 505,099 0.14 % Preferred Stock Corporate Education CUX, Inc. (d/b/a CorpU)–Convertible preferred shares, Series D 6% — — 73,882 — — (1,159,243 ) 380,636 704,725 — — % CUX, Inc. (d/b/a CorpU) -Convertible preferred shares, Series C 8% — — — — — (3,504,871 ) 1,498,794 2,006,077 — — % Total Corporate Education — 73,882 — — (4,664,114 ) 1,879,430 2,710,802 — — % Knowledge Networks Maven Research, Inc.–Preferred shares, Series C 318,979 — — — — — — — — — % Maven Research, Inc.–Preferred shares, Series B 49,505 — — — — — — — — — % Total Knowledge Networks — — — — — — — — — % Digital Media Platform Ozy Media, Inc.–Preferred shares, Series C-2 6% 683,482 — 1,865,547 — — - — (1,865,547 ) — — % Ozy Media, Inc.–Preferred shares, Series B 6% 922,509 — 3,350,952 — — — — (3,350,952 ) — — % Ozy Media, Inc.–Preferred shares, Series A 6% 1,090,909 — 2,824,679 — — — — (2,824,679 ) — — % Ozy Media, Inc.–Preferred shares, Series Seed 6% 500,000 — 1,294,645 — — — — (1,294,645 ) — — % Total Digital Media Platform — 9,335,823 — — — — (9,335,823 ) — — % Interactive Learning StormWind, LLC–Preferred shares, Series D 8% (5) 329,337 — 440,515 — — - — 180,578 621,093 0.17 % StormWind, LLC–Preferred shares, Series C 8% (5) 2,779,134 — 4,804,218 — — — — 1,692,511 6,496,729 1.78 % StormWind, LLC–Preferred shares, Series B 8% (5) 3,279,629 — 2,625,365 — — — — 1,798,242 4,423,607 1.21 % StormWind, LLC–Preferred shares, Series A 8% (5) 366,666 $ — $ 88,248 $ — $ — $ — $ — $ 201,045 $ 289,293 0.08 % Total Interactive Learning — 7,958,346 — — — — 3,872,376 11,830,722 3.24 % Total Preferred Stock — 17,368,051 — — (4,664,114 ) 1,879,430 (2,752,645 ) 11,830,722 3.24 % Options Digital Media Platform Ozy Media, Inc.–Common Warrants, Strike Price $ 0.01 4/9/2028 295,565 — 762,558 — — — — (762,558 ) — — % Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series A-3 - Strike Price $ 1.33 4/4/2021 — — 4,687 — — — — (4,687 ) — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series A-4, Strike Price $ 1.33 7/18/2021 — — 27,500 — — — (74,380 ) 46,880 — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series A-4, Strike Price $ 1.33 10/6/2021 — — 65,000 — — — — (65,000 ) — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 11/29/2021 — — — — — — (29,275 ) 29,275 — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 5/29/2022 125,000 — — — — — — — — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 12/31/2023 250,000 — 9,250 — — — — (4,250 ) 5,000 0.01 % Derivative Security, Expiration Date 8/23/2024 (6) 1 — 2,173,148 — — — — 95,120 2,268,268 0.62 % Total Global Innovation Platform — 2,279,585 — — (103,655 ) 97,338 2,273,268 0.63 % Total Options — 3,042,143 — — — (103,655 ) (665,220 ) 2,273,268 0.63 % Common Stock Online Education Curious.com, Inc.–Common shares 1,135,944 — — — — — — — — — % Cannabis REIT NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.)**–Common shares*** (8) — $ 102,632 $ 8,937,690 $ (9,009,952 ) $ 500,319 $ — $ — $ (428,057 ) $ — — % Total Common Stock 102,632 8,937,690 (9,009,952 ) 500,319 — — (428,057 ) — — % TOTAL NON-CONTROLLED/AFFILIATE INVESTMENTS* (1) $ 102,632 $ 30,165,773 $ (9,009,952 ) $ 500,319 $ (6,009,095 ) $ 1,864,564 $ (2,902,520 ) $ 14,609,089 4.01 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 * All portfolio investments are non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their IPO. Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All portfolio investments are considered Level 3 and valued using unobservable inputs, unless otherwise noted. All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies—Investments at Fair Value”). ** Indicates assets that SuRo Capital Corp. believes do not represent “qualifying assets” under Section 55(a) of the 1940 Act. Of the Company’s total investments as of December 31, 2021, 26.91 *** Investment is income-producing. (1) “Affiliate Investments” are investments in those companies that are “Affiliated Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, a company is deemed to be an “Affiliate” of SuRo Capital Corp. if SuRo Capital Corp. owns 5% or more of the voting securities ( i.e. (2) “Control Investments” are investments in those companies that are “Controlled Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, under the 1940 Act, the Company would “Control” a portfolio company if the Company owned more than 25% of its outstanding voting securities (i.e., securities with the right to elect directors) and/or had the power to exercise control over the management or policies of such portfolio company. (3) As of December 31, 2021, the investments noted had been placed on non-accrual status. (4) The SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) preferred shares held by SuRo Capital Corp. do not entitle SuRo Capital Corp. to a preferred dividend rate. SuRo Capital Corp. does not anticipate that SPBRX, INC. will pay distributions on a quarterly or regular basis or become a predictable distributor of distributions. (5) SuRo Capital Corp.’s investments in StormWind, LLC are held through SuRo Capital Corp.’s wholly owned subsidiary, GSVC SW Holdings, Inc. (6) On August 23, 2019, SuRo Capital Corp. amended the structure of its investment in OneValley, Inc. (f/k/a NestGSV, Inc.). As part of the agreement, SuRo Capital Corp.’s equity holdings (warrants notwithstanding) were r

COMMON STOCK

COMMON STOCK	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
COMMON STOCK	NOTE 5— COMMON STOCK Share Repurchase Program On August 8, 2017, the Company announced a $ 5.0 0.01 5.0 5.0 10.0 5.0 15.0 5.0 20.0 5.0 25.0 5.0 30.0 10.0 40.0 40.0 15.0 55.0 55.0 The timing and number of shares to be repurchased will depend on a number of factors, including market conditions and alternative investment opportunities. The Share Repurchase Program may be suspended, terminated or modified at any time for any reason and does not obligate the Company to acquire any specific number of shares of its common stock. Under the Share Repurchase Program, we may repurchase our outstanding common stock in the open market provided that we comply with the prohibitions under our insider trading policies and procedures and the applicable provisions of the 1940 Act and the Securities Exchange Act of 1934, as amended. During the year ended December 31, 2022, the Company repurchased 1,008,676 16.4 Modified Dutch Auction Tender Offer On August 8, 2022, the Company commenced a modified “Dutch Auction” tender offer (the “Modified Dutch Auction Tender Offer”) to purchase up to 2,000,000 September 2, 2022 6.00 7.00 Pursuant to the Modified Dutch Auction Tender Offer, the Company repurchased 2,000,000 6.6% 6.60 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Amended and Restated 2019 Equity Incentive Plan Refer to “Note 11—Stock-Based Compensation” for a description of the Company’s restricted shares of common stock granted under the Amended & Restated 2019 Equity Incentive Plan (as defined therein). Dividends Paid in Common Stock On May 4, 2021, the Company’s Board of Directors declared a dividend of $ 2.50 30.0 2,335,527 On August 3, 2021, the Company’s Board of Directors declared a dividend of $ 2.25 29.6 2,225,193 On November 2, 2021, the Company’s Board of Directors declared a dividend of $ 2.00 28.5 2,170,807 Conversion of 4.75% Convertible Senior Notes due 2023 During the year ended December 31, 2021, the Company issued 4,097,808 37.9 0.3 174,888 1,785,000 At-the-Market Offering On July 29, 2020, the Company entered into an At-the-Market Sales Agreement, dated July 29, 2020 (the “Initial Sales Agreement”), with BTIG, LLC, JMP Securities LLC and Ladenburg Thalmann & Co., Inc. (collectively, the “Agents”). Under the Initial Sales Agreement, the Company may, but has no obligation to, issue and sell up to $ 50.0 150.0 50.0 150.0 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Sales of the Shares, if any, will be made by any method that is deemed to be an “at-the-market” offering as defined in Rule 415 under the Securities Act, including sales made directly on the Nasdaq Global Select Market or sales made to or through a market maker other than on an exchange, at market prices prevailing at the time of sale, at prices related to prevailing market prices or at other negotiated prices. Actual sales in the ATM Program will depend on a variety of factors to be determined by the Company from time to time. The Agents will receive a commission from the Company equal to up to 2.0% During the year ended December 31, 2022, the Company issued and sold 17,807 13.01 231,677 229,896 98.8

NET CHANGE IN NET ASSETS RESULT

NET CHANGE IN NET ASSETS RESULTING FROM OPERATIONS PER COMMON SHARE—BASIC AND DILUTED	12 Months Ended
	Dec. 31, 2022
Net Change in Net Assets Resulting from Operations per Common Share:
NET CHANGE IN NET ASSETS RESULTING FROM OPERATIONS PER COMMON SHARE—BASIC AND DILUTED	NOTE 6— NET CHANGE IN NET ASSETS RESULTING FROM OPERATIONS PER COMMON SHARE—BASIC AND DILUTED The following information sets forth the computation of basic and diluted net increase in net assets resulting from operations per common share, pursuant to ASC 260, for the years ended December 31, 2022, 2021, and 2020. SCHEDULE OF BASIC AND DILUTED COMMON SHARE 2022 2021 2020 Year Ended December 31, 2022 2021 2020 Earnings per common share–basic: Net change in net assets resulting from operations $ (132,177,053 ) $ 147,071,721 $ 75,337,438 Weighted-average common shares–basic 30,023,202 25,861,642 17,910,353 Earnings per common share–basic $ (4.40 ) $ 5.69 $ 4.21 Earnings per common share–diluted: Net change in net assets resulting from operations $ (132,177,053 ) $ 147,071,721 $ 75,337,438 Adjustment for interest and amortization on 4.75% Convertible Senior Notes due 2023 (1) — 501,065 2,239,210 Net change in net assets resulting from operations, as adjusted $ (132,177,053 ) $ 147,572,786 $ 77,576,648 Adjustment for dilutive effect of 4.75% Convertible Senior Notes due 2023 (1) — 896,725 3,880,545 Weighted-average common shares outstanding–diluted 30,023,202 26,758,367 21,790,898 Earnings per common share–diluted $ (4.40 ) $ 5.52 $ 3.56 (1) As of December 31, 2022 and 2021, there were no potentially dilutive securities outstanding. For the year ended December 31, 2020, 0 potentially dilutive common shares were excluded from the weighted average common shares outstanding for diluted net change in net assets resulting from operations per common share because the effect of these shares would have been anti-dilutive.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 7— COMMITMENTS AND CONTINGENCIES In the normal course of business, the Company may enter into investment agreements under which it commits to make an investment in a portfolio company at some future date or over a specified period of time. As of December 31, 2022 and December 31, 2021, the Company had $ 1,330,000 1,330,000 From time to time, the Company may be a party to certain legal proceedings in the ordinary course of business, including proceedings relating to the enforcement of its rights under contracts with its portfolio companies. While the outcome of these legal proceedings cannot be predicted with certainty, the Company does not expect that these proceedings will have a material effect upon its business, financial condition or results of operations. The Company is not currently a party to any material legal proceedings. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Operating Leases & Related Deposits The Company currently has one operating lease for office space for which the Company has recorded a right-of-use asset and lease liability for the operating lease obligation. The lease commenced June 3, 2019 and expires July 31, 2024 As of December 31, 2022 and December 31, 2021, the Company booked a right-of-use asset and operating lease liability of $ 288,268 470,508 16,574 16,574 192,176 186,738 1.6 3.00% The following table shows future minimum payments under the Company’s operating lease as of December 31, 2022: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF OPERATING LEASE For the Years Ended December 31, Amount 2023 190,750 2024 113,603 $ 304,353 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022

FINANCIAL HIGHLIGHTS

FINANCIAL HIGHLIGHTS	12 Months Ended
	Dec. 31, 2022
Investment Company [Abstract]
FINANCIAL HIGHLIGHTS	NOTE 8— FINANCIAL HIGHLIGHTS SCHEDULE OF FINANCIAL HIGHLIGHTS 2022 2021 2020 2019 2018 Year Ended December 31, 2022 2021 2020 2019 2018 Per Basic Share Data Net asset value at beginning of the year $ 11.72 $ 15.14 $ 11.38 $ 9.89 $ 9.64 Net investment loss (1) (0.49 ) (0.38 ) (0.81 ) (0.49 ) (0.37 ) Net realized gain/(loss) on investments (1) (0.20 ) 8.46 0.92 0.99 (0.36 ) Realized loss on partial repurchase of 5.25% Convertible Senior Notes due 2018 (1) — — — — (0.02 ) Net change in unrealized appreciation/(depreciation) of investments (1) (3.72 ) (2.39 ) 3.78 0.69 0.47 Benefit from taxes on unrealized depreciation of investments (1) — — — 0.05 0.33 Dividends declared (0.11 ) (8.00 ) (0.87 ) (0.32 ) — Issuance of common stock from stock dividend — 0.74 — — — Issuance of common stock from public offering (1) 0.01 0.01 0.30 — — Issuance of common stock from conversion of 4.75% Convertible Notes due 2023 (1) — (1.91 ) (0.11 ) — — Repurchase of common stock (1) 0.11 — 0.43 0.52 0.20 Stock-based compensation (1) 0.07 0.05 0.12 0.05 — Net asset value at end of year $ 7.39 $ 11.72 $ 15.14 $ 11.38 $ 9.89 Per share market value at end of year $ 3.80 $ 12.95 $ 13.09 $ 6.55 $ 5.22 Total return based on market value (2) (69.45 )% 60.05 % 99.85 % 31.61 % (4.22 )% Total return based on net asset value (2) (36.01 )% 30.25 % 33.04 % 15.08 % 2.59 % Shares outstanding at end of year 28,429,499 31,118,556 19,914,023 17,564,244 19,762,647 Ratios/Supplemental Data: Net assets at end of year $ 210,020,702 $ 364,846,624 $ 301,583,073 $ 199,917,289 $ 195,378,159 Average net assets $ 310,086,061 $ 396,209,139 $ 205,430,809 $ 209,261,190 $ 208,678,731 Ratio of gross operating expenses to average net assets (3) 5.87 % 2.88 % 7.95 % 6.08 % 7.09 % Ratio of incentive fee waiver to average net assets — % — % — % — % (2.40 )% Ratio of management fee waiver to average net assets — % — % — % — % (0.43 )% Ratio of income tax provision to average net assets — % — % — % (0.42 )% (3.22 )% Ratio of net operating expenses to average net assets (3) 5.87 % 2.88 % 7.95 % 5.66 % 1.04 % Ratio of net investment loss to average net assets (3) (4.76 )% (2.51 )% (7.07 )% (4.52 )% (3.66 )% Portfolio Turnover Ratio 4.31 % 28.34 % 14.87 % 12.95 % 5.01 % (1) Based on weighted-average number of shares outstanding for the relevant period. (2) Total return based on market value is based upon the change in market price per share between the opening and ending market values per share in the period, adjusted for dividends and equity issuances. Total return based on net asset value is based upon the change in net asset value per share between the opening and ending net asset values per share in the period, adjusted for dividends and equity issuances. (3) For the year ended December 31, 2021, the Company excluded $ 100,274 1,962,431 1,769,820 352,667 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 9— INCOME TAXES The Company elected to be treated as a RIC under Subchapter M of the Code beginning with its taxable year ended December 31, 2014 and has qualified to be treated as a RIC for subsequent taxable years. The Company intends to continue to operate so as to qualify to be subject to tax treatment as a RIC under Subchapter M of the Code and, as such, will not be subject to U.S. federal income tax on the portion of taxable income (including gains) distributed as dividends for U.S. federal income tax purposes to stockholders. Taxable income includes the Company’s taxable interest, dividend and fee income, reduced by certain deductions, as well as taxable net realized investment gains. Taxable income generally differs from net income for financial reporting purposes due to temporary and permanent differences in the recognition of income and expenses, and generally excludes net unrealized appreciation or depreciation, as such gains or losses are not included in taxable income until they are realized. To qualify and be subject to tax as a RIC, the Company is required to meet certain income and asset diversification tests in addition to distributing dividends of an amount generally at least equal to 90% During the year ended December 31, 2022, the Company declared distributions of $ 0.11 100% As a RIC, the Company will be subject to a 4% (1) 98% of our ordinary income (taking into account certain deferrals and elections) for each calendar year, (2) 98.2% of our capital gain net income (adjusted for certain ordinary losses) for the 1-year period ending October 31 of each such calendar year and (3) any ordinary income and net capital gains for preceding years, but not distributed during such years and on which the Company paid no U.S. federal income tax Depending on the level of taxable income earned in a taxable year, the Company may choose to carry over taxable income in excess of current taxable year distributions from such taxable income into the next taxable year and incur a 4% The Company has taxable subsidiaries which hold certain portfolio investments in an effort to limit potential legal liability and/or comply with source-income type requirements contained in the RIC tax provisions of the Code. These taxable subsidiaries are consolidated for GAAP and the portfolio investments held by the taxable subsidiaries are included in the Company’s consolidated financial statements and are recorded at fair value. These taxable subsidiaries are not consolidated with the Company for income tax purposes and may generate income tax expense, or benefit, and tax assets and liabilities as a result of their ownership of certain portfolio investments. Any income generated by these taxable subsidiaries generally would be subject to tax at normal corporate tax rates based on its taxable income. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The Company intends to timely distribute to its stockholders substantially all of its annual taxable income for each year, except that it may retain certain net capital gains for reinvestment and, depending upon the level of taxable income earned in a year, may choose to carry forward taxable income for distribution in the following year and pay any applicable U.S. federal excise tax. As of December 31, 2022 and December 31, 2021, the Company recorded a deferred tax liability of $ 0 For U.S. federal and state income tax purposes, a portion of the Taxable Subsidiaries’ net operating loss carryforwards and basis differences may be subject to limitations on annual utilization in case of a change in ownership, as defined by federal and state law. The amount of such limitations, if any, has not been determined. Accordingly, the amount of such tax attributes available to offset future profits may be significantly less than the actual amounts of the tax attributes. The Company and the Taxable Subsidiaries identified their major tax jurisdictions as U.S. federal, New York, and California and may be subject to the taxing authorities’ examination for the tax years 2019–2022 and 2018–2022, respectively. Further, the Company and the Taxable Subsidiaries accrue all interest and penalties related to uncertain tax positions as incurred. As of December 31, 2022, there were no material interest or penalties incurred related to uncertain tax positions. Permanent differences between ICTI and net investment income for financial reporting purposes are reclassified among capital accounts in the consolidated financial statements to reflect their tax character. Differences in classification may also result from the treatment of short-term gains as ordinary income for tax purposes. During the years ended December 31, 2022 and 2021, the Company reclassified for book purposes amounts arising from permanent book/tax differences related as follows: SCHEDULE OF RECLASSIFICATION OF BOOK/TAX DIFFERENCES 2022 2021 Year Ended December 31, 2022 2021 Capital in excess of par value $ (14,709,928 ) $ (9,931,831 ) Accumulated undistributed net investment loss 14,709,928 8,007,039 Accumulated net realized gains from investments — (1,924,792 ) For income tax purposes, distributions paid to stockholders are reported as ordinary income, return of capital, long term capital gains or a combination thereof. The tax character of distributions declared in the years ended December 31, 2022, 2021, and 2020 was as follows: SCHEDULE OF TAX CHARACTER OF DISTRIBUTIONS 2022 2021 2020 Year Ended December 31, 2022 2021 2020 Ordinary income $ — $ — $ — Long-term capital gain 3,441,824 212,197,026 16,947,370 Return of capital — — — Distributions on a tax basis — — — For federal income tax purposes, the tax cost of investments owned at December 31, 2022 and 2021, was $ 294,674,345 201,067,636 56,250,562 108,679,513 123,319,904 65,056,699 (52,428,951) 58,263,205 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 At December 31, 2022 and 2021, the components of distributable earnings on a tax basis detailed below differ from the amounts reflected in the Company’s Consolidated Statements of Assets and Liabilities by temporary and other book/tax differences, primarily relating to the tax treatment of certain investments in partnerships and wholly-owned subsidiary corporations, and organizational expenses, as follows: SCHEDULE OF COMPONENTS OF DISTRIBUTED EARNINGS ON A TAX BASIS 2022 2021 Year Ended December 31, 2022 2021 Undistributed ordinary income/(loss) $ (45,822,672 ) $ (35,883,906 ) Accumulated net realized gains/(losses) on investments (3,901,291 ) 3,489,058 Unrealized appreciation/(depreciation) (52,428,951 ) 58,263,205 Components of distributable earnings at year end $ (102,152,914 ) $ 25,868,357

DEBT CAPITAL ACTIVITIES

DEBT CAPITAL ACTIVITIES	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
DEBT CAPITAL ACTIVITIES	NOTE 10— DEBT CAPITAL ACTIVITIES 6.00% Notes due 2026 On December 17, 2021, the Company issued $ 70.0 March 28, 2018 5.0 6.00 payable quarterly in arrears on March 30, June 30, September 30, and December 30 of each year, commencing on March 30, 2022. The Company has the right to redeem the 6.00% Notes due 2026, in whole or in part, at any time or from time to time, on or after December 30, 2024 at a redemption price of 100 The 6.00% Notes due 2026 are direct unsecured obligations of the Company and rank pari passu The 6.00% Notes due 2026 are listed for trading on the Nasdaq Global Select Market under the symbol “SSSSL”. The reported closing market price of SSSSL on December 31, 2022 and December 31, 2021 was $ 23.51 25.68 70.5 77.0 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 4.75% Convertible Senior Notes due 2023 On March 28, 2018, the Company issued $ 40.0 4.75 payable semi-annually in arrears on March 31 and September 30 of each year, commencing on September 30, 2018 March 28, 2023 The Company did not have the right to redeem the 4.75% Convertible Senior Notes due 2023 prior to March 27, 2021. On or after March 27, 2021, the Company could redeem the 4.75% Convertible Senior Notes due 2023 for cash, in whole or in part, from time to time, at the Company’s option if (i) the closing sale price of the Company’s common stock for at least 15 trading days (whether or not consecutive) during the period of any 20 consecutive trading days was greater than or equal to 150% of the conversion price on each applicable trading day, (ii) no public announcement of a pending, proposed or intended fundamental change had occurred which had not been abandoned, terminated or consummated, and (iii) no event of default under the indenture governing the 4.75% Convertible Senior Notes due 2023, and no event that with the passage of time or giving of notice would constitute an event of default under such indenture, had occurred or existed. All of these conditions were met and on February 19, 2021, the Company caused notices to be issued to the holders of the 4.75% Convertible Senior Notes due 2023 regarding the Company’s exercise of its option to redeem, in whole, the issued and outstanding 4.75% Convertible Senior Notes due 2023, pursuant to the governing indenture. The Company established March 29, 2021 as the date on which all of the 4.75% Convertible Senior Notes due 2023 would be redeemed (the “Redemption Date”), at 100% of their principal amount ($ 1,000 On the Redemption Date, the Company redeemed $ 0.3 100 1,000 4,272,696 The initial conversion rate for the 4.75% Convertible Senior Notes due 2023 was 93.2836 1,000 10.72 108.0505 1,000 9.25 The indenture governing the 4.75% Convertible Senior Notes due 2023 contained customary financial reporting requirements and contained certain restrictions on mergers, consolidations, and asset sales. The indenture also contained certain events of default, the occurrence of which could have caused the 4.75% Convertible Senior Notes due 2023 to become due and payable before their maturity or immediately. During the year ended December 31, 2021, the Company issued 4,097,808 37.9 0.3 174,888 1,785,000 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The table below shows a reconciliation from the aggregate principal amount of 4.75% Convertible Senior Notes due 2023 to the balance shown on the Consolidated Statement of Assets and Liabilities. SCHEDULE OF DEBT December 31, 2022 December 31, 2021 Initial aggregate principal amount of 4.75% Convertible Senior Notes due 2023 $ — $ 38,215,000 Conversion of 4.75% Convertible Senior Notes due 2023 — (37,925,000 ) Redemption of 4.75% Convertible Senior Notes due 2023 — (290,000 ) Direct deduction of deferred debt issuance costs — — 4.75% Convertible Senior Notes due 2023 Payable $ — $ — The 4.75% Convertible Senior Notes due 2023 were the Company’s general, unsecured, senior obligations and ranked senior in right of payment to any future indebtedness that was expressly subordinated in right of payment to the 4.75% Convertible Senior Notes due 2023, equal in right of payment to any existing and future unsecured indebtedness that was not so subordinated to the 4.75% Convertible Senior Notes due 2023, effectively junior to any future secured indebtedness to the extent of the value of the assets securing such indebtedness, and structurally junior to all future indebtedness (including trade payables) incurred by the Company’s subsidiaries. In connection with the issuance of the 4.75% Convertible Senior Notes due 2023, the Company was required under the terms of its credit facility with Western Alliance Bank (the “Credit Facility”) to deposit any proceeds from the 4.75% Convertible Senior Notes due 2023 offering into an account at Western Alliance Bank and was required to maintain at least $ 65.0 September 15, 2018 May 31, 2019

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 11— STOCK-BASED COMPENSATION 2019 Equity Incentive Plan On June 5, 2019, our Board of Directors adopted, and our stockholders approved, an equity-based incentive plan (the “2019 Equity Incentive Plan”), which authorized equity awards to be granted for up to 1,976,264 10 On July 17, 2019, stock options providing the right to purchase up to 1,165,000 These stock options had a vesting period 3 Cancellation of Stock Option Awards Under 2019 Equity Incentive Plan On April 28, 2020, all stock option awards granted under the 2019 Equity Incentive Plan were canceled for no payment pursuant to an option cancellation agreement (the “Option Cancellation Agreement”). As a result, there are no stock option awards outstanding under the 2019 Equity Incentive Plan. In accordance with FASB ASC 718, Compensation Stock Compensation SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The Company follows ASC 718 to account for stock options granted. Under ASC 718, compensation expense associated with stock-based compensation is measured at the grant date based on the fair value of the award and is recognized over the vesting period. Determining the appropriate fair value model and calculating the fair value of stock-based awards at the grant date requires judgment, including estimating stock price volatility, forfeiture rate, and expected option life. The time-based options granted on July 17, 2019 were ascribed a weighted-average fair value of $ 2.57 SCHEDULE OF STOCK OPTIONS, VALUATION ASSUMPTIONS Input Assumptions As of July 17, 2019 Grant Date Term (years) 5.55 Volatility 39.47 % Risk-free rate 1.86 % Dividend yield — % SCHEDULE OF OPTION, ACTIVITY Number of Shares Weighted-Average Exercise Price Weighted-Average Grant Date Fair Value Outstanding as of December 31, 2019 1,155,000 $ 6.57 $ 2.57 Cancelled - - - Outstanding - - - Vested and Exercisable as of December 31, 2019 385,000 $ 6.57 $ 2.57 Outstanding - - - Cancelled ( 1,155,000 ) $ 6.57 $ 2.57 Outstanding as of December 31, 2022 and December 31, 2021 — - - As of December 31, 2022 and December 31, 2021, there was $ 0 of total unrecognized compensation cost related to non-vested stock options granted under the 2019 Equity Incentive Plan, as the options were cancelled effective April 28, 2020. Amended and Restated 2019 Equity Incentive Plan On June 19, 2020, our Board of Directors adopted, and our stockholders approved, an amendment and restatement of the Company’s 2019 Equity Incentive Plan (the “Amended & Restated 2019 Equity Incentive Plan”) under which the Company is authorized to grant equity awards for up to 1,627,967 Under the Amended & Restated 2019 Equity Incentive Plan, each non-employee director will receive an annual grant of $ 50,000 50,000 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Other than such restricted shares granted to non-employee directors, the Company’s Compensation Committee may determine the time or times at which Options and restricted shares granted to other Participants will vest or become payable or exercisable, as applicable. The exercise price of each Option will not be less than 100% of the fair market value of the Company’s common stock on the date the option is granted. However, any optionee who owns more than 10% of the combined voting power of all classes of the Company’s outstanding common stock (a “10% Stockholder”), will not be eligible for the grant of an incentive stock option unless the exercise price of the incentive stock option is at least 110% of the fair market value of the Company’s common stock on the date of grant. Generally, no Option will be exercisable after the expiration of ten years from the date of grant. In the case of an Option granted to a 10% Stockholder, the term of an incentive stock option will be for no more than five years from the date of grant. During the year ended December 31, 2022, the Company granted 241,827 3 3,599,972 21,760 15,080 For the years ended December 31, 2022 and 2021, we recognized stock-based compensation expense of $ 2,015,600 1,306,615 As of December 31, 2022 there were approximately $ 6,451,610 of total unrecognized compensation costs related to the restricted share grants. Compensation expense associated with the restricted shares is recognized on a quarterly basis over the respective vesting periods. The following table summarizes the activities for the Company’s restricted share grants for the year ended December 31, 2022 under the Amended & Restated 2019 Equity Incentive Plan: SCHEDULE OF EQUITY INCENTIVE PLAN Number of Restricted Shares Outstanding as of December 31, 2021 369,298 Granted 401,362 Vested (1) (149,040 ) Forfeited (15,000 ) Outstanding as of December 31, 2022 606,620 Vested as of December 31, 2022 170,800 (1) The balance of vested shares as of December 31, 2022 reflects the total shares vested during the period and has not been reduced for those vested shares forfeited at time of vest related to net share settlement. The Amended & Restated 2019 Equity Incentive Plan provides for the concept of “net share settlement.” Specifically, it provides that the Company is authorized to withhold the Common Stock at the time the restricted shares are vested and taxed in satisfaction of the Participant’s tax obligations. On June 16, 2020, the Company received exemptive relief from the SEC to permit such withholding of shares. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12— SUBSEQUENT EVENTS Portfolio Activity From January 1, 2023 through March 15, 2023, the Company exited or received proceeds from the following investments: SCHEDULE OF INVESTMENTS Portfolio Company Transaction Date Shares Sold Average Net Share Price (1) Net Proceeds Realized Loss (2) Rent the Runway, Inc. (3) 1/4/2023 79,191 $ 3.05 $ 241,456 $ (961,837 ) Kahoot! ASA (4) Various 38,305 1.97 75,602 (100,465 ) NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.) (5) Various 123,938 18.50 2,293,110 (186,155 ) Residential Homes For Rent, LLC (d/b/a Second Avenue) (6) Various N/A N/A 166,667 — Total $ 2,776,835 $ (1,248,457 ) (1) The average net share price is the net share price realized after deducting all commissions and fees on the sale(s), if applicable. (2) Realized loss does not include adjustments to amounts held in escrow receivable. (3) As of January 4, 2023, SuRo Capital had sold its public common shares of Rent the Runway, Inc. (4) As of March 8, 2023, SuRo Capital had sold its public (5) As of March 15, 2023, SuRo Capital held 105,820 (6) Subsequent to December 31, 2022, $ 0.2 15 December 23, 2023 0.2 From January 1, 2023 through March 15, 2023, the Company made the following investments (not including capitalized transaction costs): SCHEDULE OF INVESTMENTS BY COMPANY Portfolio Company Investment Transaction Date Amount ($) Orchard Technologies, Inc. (1) Series 1 Senior Preferred 1/13/2023 $ 2,000,000 Total $ 2,000,000 (1) Represents a follow-on investment The Company is frequently in negotiations with various private companies with respect to investments in such companies. Investments in private companies are generally subject to satisfaction of applicable closing conditions. In the case of secondary market transactions, such closing conditions may include approval of the issuer, waiver or failure to exercise rights of first refusal by the issuer and/or its stockholders and termination rights by the seller or the Company. Equity investments made through the secondary market may involve making deposits in escrow accounts until the applicable closing conditions are satisfied, at which time the escrow accounts will close and such equity investments will be effectuated. From January 1, 2023 through March 15, 2023, the Company had $ 1.3 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Notice of Terminating Custody Agreements On March 10, 2023, the Company and U.S. Bank Trust Company, National Association (the “Custodian”) and U.S. Bank National Association (the “Document Custodian” and, together with the Custodian, the “U.S. Bank Entities”) agreed to terminate, effective as of May 9, 2023 or such later date as the parties mutually agree, the Custody Agreement, dated as of October 28, 2022, between the Company and the Custodian (the “Securities Custody Agreement”), and the Document Custody Agreement, dated as of October 28, 2022, between the Company and the Document Custodian (the “Document Custody Agreement” and, together with the Securities Custody Agreement, the “Custody Agreements”). The Company has commenced a transition process with the U.S. Bank Entities, and are currently in discussions with a number of reputable qualified custodians that it expects will be able to fulfill the Company’s needs in providing the custodial services currently provided by the U.S. Bank Entities without disruption. The termination of the Custody Agreements followed a determination by the parties that the arrangements set forth by the Custody Agreements were no longer mutually beneficial. The Company does not believe that such termination will have a material adverse impact on its operations or financial condition. See “Item 9B. Other Information” of this Form 10-K for additional information. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022

SELECTED QUARTERLY FINANCIAL DA

SELECTED QUARTERLY FINANCIAL DATA	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
SELECTED QUARTERLY FINANCIAL DATA	NOTE 13— SELECTED QUARTERLY FINANCIAL DATA SCHEDULE OF QUARTERLY FINANCIAL DATA December 31, 2022 September 30, 2022 June 30, 2022 March 31, 2022 Quarter Ended December 31, 2022 September 30, 2022 June 30, 2022 March 31, 2022 Total Investment Income $ 1,462,951 $ 519,511 $ 890,631 $ 583,100 Total Operating Expenses 4,326,133 4,328,744 4,701,519 4,807,805 Net Investment Loss (2,863,182 ) (3,809,233 ) (3,810,888 ) (4,224,705 ) Net Realized Gain/(Loss) on Investments (1,894,406 ) (5,141,097 ) (1,966,225 ) 3,096,275 Net Change in Unrealized Appreciation/(Depreciation) of Investments (7,633,982 ) (36,951,920 ) (88,562,575 ) 21,584,885 Net Increase/(Decrease) in Net Assets Resulting from Operations $ (12,391,570 ) $ (45,902,250 ) $ (94,339,688 ) $ 20,456,455 Net Increase/(Decrease) in Net Assets from Operations per Common Share: Basic $ (0.44 ) $ (1.54 ) $ (3.08 ) $ 0.66 Diluted $ (0.44 ) $ (1.54 ) $ (3.08 ) $ 0.66 Weighted Average Common Shares Outstanding–Basic 28,349,822 29,781,801 30,633,878 31,228,046 Weighted Average Common Shares Outstanding–Diluted 28,349,822 29,781,801 30,633,878 31,228,046 December 31, 2021 September 30, 2021 June 30, 2021 March 31, 2021 Quarter Ended December 31, 2021 September 30, 2021 June 30, 2021 March 31, 2021 Total Investment Income $ 380,754 $ 523,916 $ 274,820 $ 291,352 Total Operating Expenses 3,210,777 2,747,394 2,317,820 3,125,670 Net Investment Loss (2,830,023 ) (2,223,478 ) (2,043,000 ) (2,834,318 ) Net Realized Gain on Investments 46,428,514 32,495,660 27,658,812 112,152,518 Net Change in Unrealized Appreciation/(Depreciation) of Investments (53,134,601 ) (15,023,778 ) 7,741,252 (1,315,837 ) Net Increase/(Decrease) in Net Assets Resulting from Operations $ (9,536,110 ) $ 15,248,404 $ 33,357,064 $ 108,002,363 Net Increase/(Decrease) in Net Assets from Operations per Common Share: Basic $ (0.32 ) $ 0.55 $ 1.32 $ 5.27 Diluted $ (0.32 ) $ 0.55 $ 1.32 $ 4.50 Weighted Average Common Shares Outstanding–Basic 29,883,824 27,619,062 25,334,482 20,486,621 Weighted Average Common Shares Outstanding–Diluted 29,883,824 27,619,062 25,334,482 24,123,339 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 December 31, 2020 September 30, 2020 June 30, 2020 March 31, 2020 Quarter Ended December 31, 2020 September 30, 2020 June 30, 2020 March 31, 2020 Total Investment Income $ 922,743 $ 408,107 $ 241,514 $ 251,763 Total Operating Expenses 5,177,327 2,995,998 4,908,902 3,256,316 Net Investment Loss (4,254,584 ) (2,587,891 ) (4,667,388 ) (3,004,553 ) Net Realized Gain/(Loss) on Investments 7,108,580 2,378,390 (23,987 ) 6,978,240 Net Change in Unrealized Appreciation/(Depreciation) of Investments 58,424,928 16,129,442 26,522,195 (27,665,934 ) Net Increase/(Decrease) in Net Assets Resulting from Operations $ 61,278,924 $ 15,919,941 $ 21,830,820 $ (23,692,247 ) Net Increase/(Decrease) in Net Assets from Operations per Common Share: Basic $ 3.06 $ 0.89 $ 1.33 $ (1.36 ) Diluted $ 2.59 $ 0.76 $ 1.10 $ (1.36 ) Weighted Average Common Shares Outstanding–Basic 19,999,989 17,795,538 16,383,188 17,440,994 Weighted Average Common Shares Outstanding–Diluted 23,884,529 21,598,403 20,300,980 17,440,994 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022

SUPPLEMENTAL FINANCIAL DATA

SUPPLEMENTAL FINANCIAL DATA	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SUPPLEMENTAL FINANCIAL DATA	NOTE 14— SUPPLEMENTAL FINANCIAL DATA Summarized Financial Information of Unconsolidated Subsidiaries In accordance with the SEC’s Regulation S-X and GAAP, the Company is not permitted to consolidate any subsidiary or other entity that is not an investment company, including those in which the Company has a controlling interest; however, the Company must disclose certain financial information related to any subsidiaries or other entities that are considered to be “significant subsidiaries” under the applicable rules of Regulation S-X. In May 2020, the SEC adopted rule amendments that impacted the requirement of investment companies, including BDCs, to disclose the financial statements of certain of their portfolio companies or acquired funds (the “Final Rules”). The Final Rules adopted a new definition of “significant subsidiary” set forth in Rule 1-02(w)(2) of Regulation S-X under the Securities Act. Rules 3-09 and 4-08(g) of Regulation S-X require investment companies to include separate financial statements or summary financial information, respectively, in such investment company’s periodic reports for any portfolio company that meets the definition of “significant subsidiary.” The Final Rules amended the definition of “significant subsidiary” in a manner that was intended to more accurately capture those portfolio companies that were more likely to materially impact the financial condition of an investment company. The Company’s three controlled portfolio companies as of December 31, 2022, SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.), Architect Capital PayJoy SPV, LLC and Colombier Sponsor LLC, did not meet the definition of a “significant subsidiary” as set forth in Rule 1-02(w)(2). For comparability purposes, the Company has omitted the previously disclosed summarized financial information of the Company’s significant subsidiaries for the quarter ended December 31, 2021 as the Company’s significant subsidiaries would not have been considered significant subsidiaries under the Final Rules.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements of the Company are prepared on the accrual basis of accounting in conformity with U.S. generally accepted accounting principles (“GAAP”) and pursuant to the requirements for reporting on Form 10-K and Regulation S-X under the Securities Exchange Act of 1934, as amended (the “Exchange Act”). The Company is an investment company following the specialized accounting and reporting guidance specified in the Financial Accounting Standards Board’s (“FASB”) Accounting Standards Codification (“ASC”) Topic 946, Financial Services—Investment Companies
Basis of Consolidation	Basis of Consolidation Under Article 6 of Regulation S-X and the American Institute of Certified Public Accountants’ (“AICPA”) Audit and Accounting Guide for Investment Companies, the Company is precluded from consolidating any entity other than another investment company, a controlled operating company that provides substantially all of its services and benefits to the Company, and certain entities established for tax purposes where the Company holds a 100% interest. Accordingly, the Company’s consolidated financial statements include its accounts and the accounts of the Taxable Subsidiaries, GCL, and SuRo Sports, its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in accordance with GAAP requires the Company’s management to make a number of significant estimates. These include estimates of the fair value of certain assets and liabilities and other estimates that affect the reported amounts of certain assets and liabilities as of the date of the consolidated financial statements and the reported amounts of certain revenues and expenses during the reporting period. It is likely that changes in these estimates may occur in the near term. The Company’s estimates are inherently subjective in nature and actual results could differ materially from such estimates.
Uncertainties and Risk Factors	Uncertainties and Risk Factors The Company is subject to a number of risks and uncertainties in the nature of its operations, as well as vulnerability due to certain concentrations. Refer to “Risk Factors” in Part I, Item 1A of this Form 10-K for a detailed discussion of the risks and uncertainties inherent in the nature of the Company’s operations. Refer to “Note 4—Investments at Fair Value” for an overview of the Company’s industry and geographic concentrations.
Investments at Fair Value	Investments at Fair Value The Company applies fair value accounting in accordance with GAAP and the AICPA’s Audit and Accounting Guide for Investment Companies. The Company values its assets on a quarterly basis, or more frequently if required under the 1940 Act. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. GAAP establishes a framework for measuring fair value that includes a hierarchy used to classify the inputs used in measuring fair value. The hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three levels. The level in the fair value hierarchy within which the fair value measurement falls is determined based on the lowest level input that is significant to the fair value measurement. The levels of the fair value hierarchy are as follows: Level 1 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Level 2 Level 3 When the inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement in its entirety. For example, a Level 3 fair value measurement may include inputs that are observable (Levels 1 and 2) and unobservable (Level 3). Therefore, gains and losses for such assets and liabilities categorized within the Level 3 table set forth in “Note 4—Investments at Fair Value” may include changes in fair value that are attributable to both observable inputs (Levels 1 and 2) and unobservable inputs (Level 3). A review of fair value hierarchy classifications is conducted on a quarterly basis. Changes in the observability of valuation inputs may result in a reclassification for certain financial assets or liabilities. Reclassifications impacting Level 3 of the fair value hierarchy are reported as transfers in/out of the Level 3 category as of the beginning of the measurement period in which the reclassifications occur. Refer to “Levelling Policy” below for a detailed discussion of the levelling of the Company’s financial assets or liabilities and events that may cause a reclassification within the fair value hierarchy. Securities for which market quotations are readily available on an exchange are valued at the most recently available closing price of such security as of the valuation date, unless there are legal or contractual restrictions on the sale or use of such security that under ASC 820-10-35 should be incorporated into the security’s fair value measurement as a characteristic of the security that would transfer to market participants who would buy the security. The Company may also obtain quotes with respect to certain of its investments from pricing services, brokers or dealers in order to value assets. When doing so, the Company determines whether the quote obtained is sufficient according to GAAP to determine the fair value of the security. If determined to be adequate, the Company uses the quote obtained. Securities for which reliable market quotations are not readily available or for which the pricing source does not provide a valuation or methodology, or provides a valuation or methodology that, in the judgment of management, our Board of Directors or the valuation committee of the Company’s Board of Directors (the “Valuation Committee”), does not reliably represent fair value, shall each be valued as follows: 1. The quarterly valuation process begins with each portfolio company or investment being initially valued by the internal investment professionals responsible for the portfolio investment; 2. Preliminary valuation conclusions are then documented and discussed with senior management; 3. For all investments for which there are no readily available market quotations, the Valuation Committee engages an independent third-party valuation firm to conduct independent appraisals, review management’s preliminary valuations and make its own independent assessment; 4. The Valuation Committee applies the appropriate valuation methodology to each portfolio asset in a consistent manner, considers the inputs provided by management and the independent third-party valuation firm, discusses the valuations and recommends to the Company’s Board of Directors a fair value for each investment in the portfolio; and 5. The Company’s Board of Directors then discusses the valuations recommended by the Valuation Committee and determines in good faith the fair value of each investment in the portfolio. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 In valuing the Company’s investments in venture investment funds (“Venture Investment Funds”), the Company applies the practical expedient provided by the ASC Topic 820 relating to investments in certain entities that calculate net asset value (“NAV”) per share (or its equivalent). ASC Topic 820 permits an entity holding investments in certain entities that either are investment companies, or have attributes similar to an investment company, and calculate NAV per share or its equivalent for which the fair value is not readily determinable, to measure the fair value of such investments on the basis of that NAV per share, or its equivalent, without adjustment. In making a good faith determination of the fair value of investments, the Board applies valuation methodologies consistent with industry practice. Valuation methods utilized include, but are not limited to, the following: comparisons to prices from secondary market transactions; venture capital financings; public offerings; purchase or sales transactions; analysis of financial ratios and valuation metrics of portfolio companies that issued such private equity securities to peer companies that are public; analysis of the portfolio company’s most recent financial statements, forecasts and the markets in which the portfolio company does business, and other relevant factors. The Company assigns a weighting based upon the relevance of each method to assist the Board in determining the fair value of each investment. For investments that are not publicly traded or that do not have readily available market quotations, the Valuation Committee generally engages an independent valuation firm to provide an independent valuation, which the Company’s Board of Directors considers, among other factors, in making its fair value determinations for these investments. For the current and prior fiscal year, the Valuation Committee engaged an independent valuation firm to perform valuations of 100% of the Company’s investments for which there were no readily available market quotations. Due to the inherent uncertainty of determining the fair value of investments that do not have a readily available market value, the fair value of the Company’s investments may fluctuate from period to period. Because of the inherent uncertainty of valuation, these estimated values may differ significantly from the values that would have been reported had a ready market for the investments existed, and it is reasonably possible that the difference could be material. In addition, changes in the market environment and other events that may occur over the life of the investments may cause the realized gains or losses on investments to be different from the net change in unrealized appreciation or depreciation currently reflected in the consolidated financial statements. Equity Investments Equity investments for which market quotations are readily available in an active market are generally valued at the most recently available closing market prices and are classified as Level 1 assets. Equity investments with readily available market quotations that are subject to sales restrictions due to an initial public offering (“IPO”) by the portfolio company will be classified as Level 1. Any other equity investments with readily available market quotations that are subject to sales restrictions that would transfer to market participants who would buy the security may be valued at a discount for a lack of marketability (“DLOM”), to the most recently available closing market prices depending upon the nature of the sales restriction. These investments are generally classified as Level 2 assets. The DLOM used is generally based upon the market value of publicly traded put options with similar terms. The fair values of the Company’s equity investments for which market quotations are not readily available are determined based on various factors and are classified as Level 3 assets. To determine the fair value of a portfolio company for which market quotations are not readily available, the Board applies the appropriate respective valuation methodology for the asset class or portfolio holding, which may involve analyzing the relevant portfolio company’s most recently available historical and projected financial results, public market comparables, and other factors. The Board may also consider other events, including the transaction in which the Company acquired its securities, subsequent equity sales by the portfolio company, and mergers or acquisitions affecting the portfolio company. In addition, the Board may consider the trends of the portfolio company’s basic financial metrics from the time of its original investment until the measurement date, with material improvement of these metrics indicating a possible increase in fair value, while material deterioration of these metrics may indicate a possible reduction in fair value. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 In determining the fair value of equity or equity-linked securities (including warrants to purchase common or preferred stock) in a portfolio company, the Board considers the rights, preferences and limitations of such securities. In cases where a portfolio company’s capital structure includes multiple classes of preferred and common stock and equity-linked securities with different rights and preferences, the Company may use an option pricing model to allocate value to each equity-linked security, unless it believes a liquidity event such as an acquisition or a dissolution is imminent, or the portfolio company is unlikely to continue as a going concern. When equity-linked securities expire worthless, any cost associated with these positions is recognized as a realized loss on investments in the Consolidated Statements of Operations and Consolidated Statements of Cash Flows. In the event these securities are exercised into common or preferred stock, the cost associated with these securities is reassigned to the cost basis of the new common or preferred stock. These conversions are noted as non-cash operating items on the Consolidated Statements of Cash Flows. Debt Investments Given the nature of the Company’s current debt investments (excluding U.S. Treasuries), principally convertible and promissory notes issued by venture-capital-backed portfolio companies, these investments are classified as Level 3 assets because there is no known or accessible market or market indexes for these investment securities to be traded or exchanged. The Company’s debt investments are valued at estimated fair value as determined in good faith by the Company’s Board of Directors. Options The Company’s Board of Directors determines the fair value of options based on methodologies that can include discounted cash flow analyses, option pricing models, comparable analyses and other techniques as deemed appropriate. These investments are classified as Level 3 assets because there is no known or accessible market or market indexes for these investment securities to be traded or exchanged. The Company’s options are valued at estimated fair value as determined by the Company’s Board of Directors. Special Purpose Acquisition Companies The Company’s Board of Directors measures its Special Purpose Acquisition Company (“SPAC”) investments at fair value, which is equivalent to cost until a SPAC transaction is announced. After a SPAC transaction is announced, the Company’s Board of Directors will determine the fair value of SPAC investments based on fair value analyses that can include option pricing models, probability-weighted expected return method analyses and other techniques as deemed appropriate. Upon completion of the SPAC transaction, the Board utilizes the public share price of the entity, less a DLOM if there are restrictions on selling. The Company’s SPAC investments are valued at estimated fair value as determined in good faith by the Company’s Board of Directors. Portfolio Company Investment Classification The Company is a non-diversified company within the meaning of the 1940 Act. The Company classifies its investments by level of control. As defined in the 1940 Act, control investments are those where the investor retains the power to exercise a controlling influence over the management or policies of a company. Control is generally deemed to exist when a company or individual directly or indirectly owns beneficially more than 25% of the voting securities of an investee company. Affiliated investments and affiliated companies are defined by a lesser degree of influence and are deemed to exist when a company or individual directly or indirectly owns, controls or holds the power to vote 5% or more of the outstanding voting securities of a portfolio company. Refer to the Consolidated Schedules of Investments as of December 31, 2022 and December 31, 2021, for details regarding the nature and composition of the Company’s investment portfolio. Levelling Policy The portfolio companies in which the Company invests may offer their shares in IPOs. The Company’s shares in such portfolio companies are typically subject to lock-up agreements for 180 days following the IPO. Upon the IPO date, the Company transfers its investment from Level 3 to Level 1 due to the presence of an active market, or Level 2 if limited by the lock-up agreement. The Company prices the investment at the closing price on a public exchange as of the measurement date. In situations where there are lock-up restrictions, as well as legal or contractual restrictions on the sale or use of such security that under ASC 820-10-35 should be incorporated into the security’s fair value measurement as a characteristic of the security that would transfer to market participants who would buy the security, the Company will classify the investment as Level 2 subject to an appropriate DLOM to reflect the restrictions upon sale. The Company transfers investments between levels based on the fair value at the beginning of the measurement period in accordance with FASB ASC 820. For investments transferred out of Level 3 due to an IPO, the Company transfers these investments based on their fair value at the IPO date. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022
Securities Transactions	Securities Transactions Securities transactions are accounted for on the date the transaction for the purchase or sale of the securities is entered into by the Company ( i.e.
Valuation of Other Financial Instruments	Valuation of Other Financial Instruments The carrying amounts of the Company’s other, non-investment financial instruments, consisting of cash, receivables, accounts payable, and accrued expenses, approximate fair value due to their short-term nature. Cash The Company places its cash primarily with U.S. Bank Trust Company, National Association, and may place cash with other high-quality financial institutions. The cash held in these accounts may exceed the Federal Deposit Insurance Corporation insured limit. The Company believes the risk of loss associated with any uninsured balance is remote. Escrow Proceeds Receivable A portion of the proceeds from the sale of portfolio investments are held in escrow as a recourse for indemnity claims that may arise under the sale agreement or other related transaction contingencies. Amounts held in escrow are held at estimated realizable value and included in net realized gains (losses) on investments in the Consolidated Statements of Operations for the period in which they occurred and are adjusted as needed. Any remaining escrow proceeds balances from these transactions reasonably expected to be received are reflected on the Consolidated Statement of Assets and Liabilities as escrow proceeds receivable. Escrow proceeds receivable resulting from contingent consideration are to be recognized when the amount of the contingent consideration becomes realized or realizable. As of December 31, 2022 and December 31, 2021, the Company had $ 628,332 2,046,645 Deferred Financing Costs The Company records origination costs related to lines of credit as deferred financing costs. These costs are deferred and amortized as part of interest expense using the straight-line method over the respective life of the line of credit. For modifications to a line of credit, any unamortized origination costs are expensed. Included within deferred financing costs are offering costs incurred relating to the Company’s shelf registration statement on Form N-2. The Company defers these offering costs until capital is raised pursuant to the shelf registration statement or until the shelf registration statement expires. For equity capital raised, the offering costs reduce paid-in capital resulting from the offering. For debt capital raised, the associated offering costs are amortized over the life of the debt instrument. As of December 31, 2022 and December 31, 2021, the Company had deferred financing costs of $ 555,761 2,592,611 SCHEDULE OF DEFERRED FINANCING COSTS December 31, 2022 December 31, 2021 Deferred debt issuance costs $ — $ 1,970,892 Deferred offering costs 555,761 621,719 Deferred Financing Costs $ 555,761 $ 2,592,611 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Operating Leases & Related Deposits The Company accounts for its operating leases as prescribed by ASC 842, Leases 5 Operating Leases and Related Deposits Stock-based Compensation Using the fair value recognition provisions as prescribed by ASC 718, Stock Compensation
Revenue Recognition	Revenue Recognition The Company recognizes gains or losses on the sale of investments using the specific identification method. The Company recognizes interest income, adjusted for amortization of premium and accretion of discount, on an accrual basis. The Company recognizes dividend income on the ex-dividend date.
Investment Transaction Costs and Escrow Deposits	Investment Transaction Costs and Escrow Deposits Commissions and other costs associated with an investment transaction, including legal expenses not reimbursed by the portfolio company, are included in the cost basis of purchases and deducted from the proceeds of sales. The Company makes certain acquisitions on secondary markets, which may involve making deposits to escrow accounts until certain conditions are met, including the underlying private company’s right of first refusal. If the underlying private company does not exercise or assign its right of first refusal and all other conditions are met, then the funds in the escrow account are delivered to the seller and the account is closed. Such transactions would be reflected on the Consolidated Statement of Assets and Liabilities as escrow deposits. As of December 31, 2022 and December 31, 2021, the Company had no
Unrealized Appreciation or Depreciation of Investments	Unrealized Appreciation or Depreciation of Investments Unrealized appreciation or depreciation is calculated as the difference between the fair value of the investment and the cost basis of such investment. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022
U.S. Federal and State Income Taxes	U.S. Federal and State Income Taxes The Company elected to be treated as a RIC under Subchapter M of the Code beginning with its taxable year ended December 31, 2014, has qualified to be treated as a RIC for subsequent taxable years and intends to continue to operate in a manner so as to qualify for the tax treatment applicable to RICs. To qualify for tax treatment as a RIC, among other things, the Company is required to meet certain source of income and asset diversification requirements and timely distribute to its stockholders at least the sum of 90% of our investment company taxable income (“ICTI”), including payment-in-kind interest income, as defined by the Code, and 90% of our net tax-exempt interest income (which is the excess of its gross tax-exempt interest income over certain disallowed deductions) for each taxable year (the “Annual Distribution Requirement”). Depending on the level of ICTI earned in a tax year, the Company may choose to carry forward into the next tax year ICTI in excess of current year dividend distributions. Any such carryforward ICTI must be distributed on or before December 31 of the subsequent tax year to which it was carried forward. If the Company meets the Annual Distribution Requirement, but does not distribute (or is not deemed to have distributed) each calendar year a sum of (1) 98% of its net ordinary income for each calendar year, (2) 98.2% of its capital gain net income for the one-year period ending October 31 in that calendar year and (3) any income recognized, but not distributed, in preceding years (the “Excise Tax Avoidance Requirement”), it generally will be required to pay an excise tax equal to 4% of the amount by which the Excise Tax Avoidance Requirement exceeds the distributions for the year. To the extent that the Company determines that its estimated current year annual taxable income will exceed estimated current year dividend distributions from such taxable income, the Company will accrue excise taxes, if any, on estimated excess taxable income as taxable income is earned using an annual effective excise tax rate. The annual effective excise tax rate is determined by dividing the estimated annual excise tax by the estimated annual taxable income. So long as the Company qualifies and maintains its tax treatment as a RIC, it generally will not be subject to U.S. federal and state income taxes on any ordinary income or capital gains that it distributes at least annually to its stockholders as dividends. Rather, any tax liability related to income earned by the RIC will represent obligations of the Company’s investors and will not be reflected in the consolidated financial statements of the Company. Included in the Company’s consolidated financial statements, the Taxable Subsidiaries are taxable subsidiaries, regardless of whether the Company is a RIC. These Taxable Subsidiaries are not consolidated for income tax purposes and may generate income tax expenses as a result of their ownership of the portfolio companies. Such income tax expenses and deferred taxes, if any, will be reflected in the Company’s consolidated financial statements. If it is not treated as a RIC, the Company will be taxed as a regular corporation (a “C corporation”) under Subchapter C of the Code for such taxable year. If the Company has previously qualified as a RIC but is subsequently unable to qualify for treatment as a RIC, and certain amelioration provisions are not applicable, the Company would be subject to tax on all of its taxable income (including its net capital gains) at regular corporate rates. The Company would not be able to deduct distributions to stockholders, nor would it be required to make distributions. Distributions, including distributions of net long-term capital gain, would generally be taxable to its stockholders as ordinary dividend income to the extent of the Company’s current and accumulated earnings and profits. Subject to certain limitations under the Code, corporate stockholders would be eligible to claim a dividend received deduction with respect to such dividend; non-corporate stockholders would generally be able to treat such dividends as “qualified dividend income,” which is subject to reduced rates of U.S. federal income tax. Distributions in excess of the Company’s current and accumulated earnings and profits would be treated first as a return of capital to the extent of the stockholder’s adjusted tax basis, and any remaining distributions would be treated as a capital gain. In order to requalify as a RIC, in addition to the other requirements discussed above, the Company would be required to distribute all of its previously undistributed earnings attributable to the period it failed to qualify as a RIC by the end of the first year that it intends to requalify for tax treatment as a RIC. If the Company fails to requalify for tax treatment as a RIC for a period greater than two taxable years, it may be subject to regular corporate tax on any net built-in gains with respect to certain of its assets (i.e., the excess of the aggregate gains, including items of income, over aggregate losses that would have been realized with respect to such assets if the Company had been liquidated) that it elects to recognize on requalification or when recognized over the next five years. The Company was taxed as a C Corporation for its 2012 and 2013 taxable years. Refer to “Note 9—Income Taxes” for further details. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 The Company elected to be treated as a RIC for the taxable year ended December 31, 2014 in connection with the filing of its 2014 tax return. As a result, the Company was required to pay a corporate-level U.S. federal income tax on the amount of the net built-in gains in its assets (the amount by which the net fair market value of the Company’s assets exceeds the net adjusted basis in its assets) either (1) as of the date it converted to a RIC (i.e., the beginning of the first taxable year that the Company qualifies as a RIC, which would be January 1, 2014), or (2) to the extent that the Company recognized such net built-in gains during the five-year recognition period beginning on the date of conversion. As of January 1, 2014, the Company had net unrealized built-in gains, but did not incur a built-in-gains tax for the 2014 tax year due to the fact that there were sufficient net capital loss carryforwards to completely offset recognized built-in gains as well as available net operating losses. The five-year recognition period ended on December 31, 2018.
Per Share Information	Per Share Information Net change in net assets resulting from operations per basic common share is computed using the weighted-average number of shares outstanding for the period presented. Diluted net change in net assets resulting from operations per common share is computed by dividing net increase/(decrease) in net assets resulting from operations for the period adjusted to include the pre-tax effects of interest incurred on potentially dilutive securities, by the weighted-average number of common shares outstanding plus any potentially dilutive shares outstanding during the period. The Company used the if-converted method in accordance with FASB ASC 260 , Earnings Per Share
Recently Issued or Adopted Accounting Standards	Recently Issued or Adopted Accounting Standards In March 2022, the FASB issued ASU 2022-02, “Financial Instruments - Credit Losses (Topic 326)”, which is intended to address issues identified during the post-implementation review of ASU 2016-13, “Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments”. The amendment, among other things, eliminates the accounting guidance for troubled debt restructurings by creditors in Subtopic 310-40, “Receivables - Troubled Debt Restructurings by Creditors”, while enhancing disclosure requirements for certain loan refinancings and restructurings by creditors when a borrower is experiencing financial difficulty. The new guidance is effective for interim and annual periods beginning after December 15, 2022. The Company does not anticipate the new standard will have a material impact to the consolidated financial statements and related disclosures. In June 2022, the FASB issued ASU No. 2022-03 “Fair Value Measurements (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions.” This change prohibits entities from taking into account contractual restrictions on the sale of equity securities when estimating fair value and introduces required disclosures for such transactions. The standard is effective for annual periods beginning after December 15, 2023, and should be applied prospectively. Early adoption is permitted. The adoption of ASU 2022-03 is not expected to have a material impact on the Company’s future financial statements. In April 2020, as part of the Securities Offering Reform for Closed-End Investment Companies final rule, the Securities and Exchange Commission (“SEC”) adopted certain structured data reporting requirements for BDCs to submit financial statement information using Inline eXtensible Business Reporting Language (XBRL) format to the extent required of operating companies. BDCs that are eligible to file a short-form registration statement will be subject to the above structuring requirements with respect to Forms filed on or after August 1, 2022. The Company adopted the XBRL format beginning August 1, 2022. In October 2020, the FASB issued ASU 2020-10, Codification Improvements, which made various technical changes and corrections intended to provide clarifications to existing guidance, as well as simplifications to wording or structure of existing guidance. The Company adopted the modified disclosure requirements during the period ended March 31, 2021. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 In December 2020, the SEC adopted Rule 2a-5, which established requirements for satisfying a fund board’s obligation to determine fair value in good faith for purposes of the 1940 Act. The rule permits boards to assign the determination of fair value to a “valuation designee,” who may be the fund’s investment adviser or, if the fund is internally managed, an officer of the fund. The rule also defines a market quotation as “readily available” only when that quotation is a quoted price (unadjusted) in active markets for identical investments that the fund can access at the measurement date. In connection with the adoption of new Rule 2a-5, the SEC also adopted new Rule 31a-4, which requires funds to maintain documentation to support fair value determinations and documentation related to the designation of the valuation designee. The Company adopted amended valuation policies and procedures to comply with new Rule 2a-5 and Rule 31a-4 in advance of the compliance date of September 8, 2022. The Company did not designate a valuation designee, and the Board retains the sole responsibility to determine fair value in good faith under the 1940 Act. In December 2021, the SEC published Staff Accounting Bulletin No. 120 (“SAB 120”) to provide accounting and disclosure guidance for stock compensation awards made to executives and conforming amendments to the Staff Accounting Bulletin Series to align with the current authoritative accounting guidance in ASC 718, Compensation – Stock Compensation From time to time, new accounting pronouncements are issued by the FASB or other standards setting bodies that are adopted by the Company as of the specified effective date. The Company believes that the impact of recently issued standards and any that are not yet effective will not have a material impact on its consolidated financial statements upon adoption.

NATURE OF OPERATIONS (Tables)

NATURE OF OPERATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
SCHEDULE OF COMPANY’S SUBSIDIARIES	SCHEDULE OF COMPANY’S SUBSIDIARIES Jurisdiction of Incorporation Formation Date Percentage Owned GCL Delaware April 13, 2012 100 % SuRo Capital Sports, LLC (“SuRo Sports”) Delaware March 19, 2021 100 % Subsidiaries below are referred to collectively, as the “Taxable Subsidiaries” GSVC AE Holdings, Inc. (“GAE”) Delaware November 28, 2012 100 % GSVC AV Holdings, Inc. (“GAV”) Delaware November 28, 2012 100 % GSVC SW Holdings, Inc. (“GSW”) Delaware November 28, 2012 100 % GSVC SVDS Holdings, Inc. (“SVDS”) Delaware August 13, 2013 100 %

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
SCHEDULE OF DEFERRED FINANCING COSTS	SCHEDULE OF DEFERRED FINANCING COSTS December 31, 2022 December 31, 2021 Deferred debt issuance costs $ — $ 1,970,892 Deferred offering costs 555,761 621,719 Deferred Financing Costs $ 555,761 $ 2,592,611

INVESTMENTS AT FAIR VALUE (Tabl

INVESTMENTS AT FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2022
Investments in and Advances to Affiliates [Abstract]
SCHEDULE OF COMPOSITION OF INVESTMENT PORTFOLIO	The following tables summarize the composition of the Company’s investment portfolio by security type at cost and fair value as of December 31, 2022 and December 31, 2021: SCHEDULE OF COMPOSITION OF INVESTMENT PORTFOLIO December 31, 2022 December 31, 2021 Cost Fair Value Percentage of Net Assets Cost Fair Value Percentage of Net Assets Private Portfolio Companies Preferred Stock $ 118,472,118 $ 117,214,465 55.8 % $ 99,964,047 $ 163,801,798 44.9 % Common Stock 50,601,512 18,692,931 8.9 % 51,581,524 42,860,156 11.7 % Debt Investments 6,316,466 4,488,200 2.1 % 5,807,373 3,011,438 0.8 % Options 11,415,787 3,469,497 1.7 % 10,982,983 4,959,112 1.4 % Total Private Portfolio Companies 186,805,883 143,865,093 68.5 % 168,335,927 214,632,504 58.8 % Publicly Traded Portfolio Companies Common Stock 29,322,625 13,323,485 6.3 % 39,119,450 44,573,225 12.2 % Options — — — % — 930,524 0.3 % Total Publicly Traded Portfolio Companies 29,322,625 13,323,485 6.3 % 39,119,450 45,503,749 12.5 % Total Portfolio Investments 216,128,508 157,188,578 74.8 % 207,455,377 260,136,253 71.3 % Non-Portfolio Investments U.S. Treasury Bills 84,999,598 85,056,817 40.5 % — — — % Total Investments $ 301,128,106 $ 242,245,395 115.3 % $ 207,455,377 $ 260,136,253 71.3 % The geographic and industrial compositions of the Company’s portfolio at fair value as of December 31, 2022 and December 31, 2021 were as follows: As of December 31, 2022 As of December 31, 2021 Fair Value Percentage of Portfolio Percentage of Net Assets Fair Value Percentage of Portfolio Percentage of Net Assets Geographic Region West $ 94,996,805 60.4 % 45.1 % $ 188,304,542 72.4 % 51.6 % Northeast 46,944,432 29.9 % 22.4 % 47,666,629 18.3 % 13.1 % Midwest 8,183,281 5.2 % 3.9 % 12,722,423 4.9 % 3.5 % International 7,064,060 4.5 % 3.4 % 11,442,659 4.4 % 3.1 % Total $ 157,188,578 100.0 % 74.8 % $ 260,136,253 100.0 % 71.3 % As of December 31, 2022 As of December 31, 2021 Fair Value Percentage of Portfolio Percentage of Net Assets Fair Value Percentage of Portfolio Percentage of Net Assets Industry Education Technology $ 61,841,493 39.4 % 29.4 % $ 109,048,688 41.9 % 29.9 % Financial Technology 38,096,753 24.2 % 18.1 % 71,954,012 27.7 % 19.7 % Marketplaces 27,291,467 17.4 % 13.0 % 49,346,174 19.0 % 13.5 % Big Data/Cloud 14,927,819 9.5 % 7.1 % 12,300,823 4.7 % 3.4 % Social/Mobile 14,047,018 8.9 % 6.7 % 16,439,523 6.3 % 4.5 % Sustainability 984,028 0.6 % 0.5 % 1,047,033 0.4 % 0.3 % Total $ 157,188,578 100.0 % 74.8 % $ 260,136,253 100.0 % 71.3 %
SCHEDULE OF FAIR VALUE OF INVESTMENT VALUATION INPUTS	The fair values of the Company’s investments disaggregated into the three levels of the fair value hierarchy based upon the lowest level of significant input used in the valuation as of December 31, 2022 and December 31, 2021 are as follows: SCHEDULE OF FAIR VALUE OF INVESTMENT VALUATION INPUTS As of December 31, 2022 Quoted Prices in Active Markets for Identical Securities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Investments at Fair Value Private Portfolio Companies Preferred Stock $ — $ — $ 117,214,465 $ 117,214,465 Common Stock — — 18,692,931 18,692,931 Debt Investments — — 4,488,200 4,488,200 Options — — 3,469,497 3,469,497 Private Portfolio Companies — — 143,865,093 143,865,093 Publicly Traded Portfolio Companies Common Stock 13,298,992 24,493 — 13,323,485 Non-Portfolio Investments U.S. Treasury bills 85,056,817 — — 85,056,817 Total Investments at Fair Value $ 98,355,809 $ 24,493 $ 143,865,093 $ 242,245,395 As of December 31, 2021 Quoted Prices in Active Markets for Identical Securities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Total Investments at Fair Value Private Portfolio Companies Preferred Stock $ — $ — $ 163,801,798 $ 163,801,798 Common Stock — — 42,860,156 42,860,156 Debt Investments — — 3,011,438 3,011,438 Options — — 4,959,112 4,959,112 Private Portfolio Companies — — 214,632,504 214,632,504 Publicly Traded Portfolio Companies Common Stock 16,970,411 27,602,814 — 44,573,225 Options — 930,524 — 930,524 Publicly Traded Portfolio Companies 16,970,411 28,533,338 — 45,503,749 Total Investments at Fair Value $ 16,970,411 $ 28,533,338 $ 214,632,504 $ 260,136,253
SCHEDULE OF FAIR VALUE OF ASSETS ON UNOBSERVABLE INPUT	SCHEDULE OF FAIR VALUE OF ASSETS ON UNOBSERVABLE INPUT As of December 31, 2022 Asset Fair Value Valuation Approach/ Technique (1) Unobservable Inputs (2) Range (Weighted Average) (3) Common stock in private companies $ 18,692,931 Market approach Revenue multiples 1.06 4.42 1.74 Liquidation Value N/A PWERM (5) AFFO (4) 8.62 12.62 10.94 Preferred stock in private companies $ 117,214,465 Market approach Revenue multiples 0.47 5.45 2.38 Liquidation Value N/A Discounted cash flow Discount rate 15.0 15.0 PWERM (5) Revenue multiples 1.17 1.26 DLOM 10.0 10.0 Financing Risk 10.0 10.0 Debt investments $ 4,488,200 Market approach Revenue multiples 0.47 5.45 3.6 Options $ 3,469,497 Option pricing model Term to expiration (Years) 1.00 5.29 1.65 Discounted cash flow Discount Rate 15.0 15.0 (1) As of December 31, 2022, the Board used a hybrid market and income approach to value certain common and preferred stock investments as the Board felt this approach better reflected the fair value of these investments. In considering multiple valuation approaches (and consequently, multiple valuation techniques), the valuation approaches and techniques are not likely to change from one period of measurement to the next; however, the weighting of each in determining the final fair value of a Level 3 investment may change based on recent events or transactions. The hybrid approach may also consider certain risk weightings to account for the uncertainty of future events. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value (2) The Board considers all relevant information that can reasonably be obtained when determining the fair value of Level 3 investments. Due to any given portfolio company’s information rights, changes in capital structure, recent events, transactions, or liquidity events, the type and availability of unobservable inputs may change. Increases/(decreases) in revenue multiples, earnings before interest and taxes (“EBIT”) multiples, time to expiration, and stock price/strike price would result in higher (lower) fair values, all else equal. Decreases/(increases) in discount rates, volatility, and annual risk rates, would result in higher (lower) fair values, all else equal. The market approach utilizes market value (revenue and EBIT) multiples of publicly traded comparable companies and available precedent sales transactions of comparable companies. The Company carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value its portfolio companies. These factors include, but are not limited to, the type of organization, similarity to the business being valued, relevant risk factors, as well as size, profitability and growth expectations. In general, precedent transactions include recent rounds of financing, recent purchases made by the Company, and tender offers. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value (3) The weighted averages are calculated based on the fair market value of each investment. (4) Adjusted Funds From Operations, or “AFFO” (5) Probability-Weighted Expected Return Method, or “PWERM” SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 As of December 31, 2021 Asset Fair Value Valuation Approach/ Technique (1) Unobservable Inputs (2) Range (Weighted Average) (3) Common stock in private companies $ 42,860,156 Market approach Revenue multiples 1.80 9.62 6.00 Discounted cash flow Discount rate 15.0 15.0 PWERM (5) DLOM (6) 10.0 10.0 AFFO (4) 23.03 36.28 23.03 Financing Risk 10.0 10.0 Preferred stock in private companies $ 163,801,798 Market approach Revenue multiples 0.53 9.62 6.63 Discounted cash flow Discount rate 15.0 15.0 PWERM (5) Revenue multiples 1.05 9.62 3.04 DLOM 10.0 10.0 Financing Risk 10.0 10.0 Debt investments $ 3,011,438 Market approach Revenue multiples 1.74 2.91 1.95 Options $ 4,959,112 Option pricing model Term to expiration (Years) 0.17 6.61 3.08 Volatility 37.7 56.5 37.7 Discounted cash flow Discount Rate 15.0 15.0 (1) As of December 31, 2021, the Company used a hybrid market and income approach to value certain common and preferred stock investments as the Company felt this approach better reflected the fair value of these investments. In considering multiple valuation approaches (and consequently, multiple valuation techniques), the valuation approaches and techniques are not likely to change from one period of measurement to the next; however, the weighting of each in determining the final fair value of a Level 3 investment may change based on recent events or transactions. The hybrid approach may also consider certain risk weightings to account for the uncertainty of future events. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value (2) The Company considers all relevant information that can reasonably be obtained when determining the fair value of Level 3 investments. Due to any given portfolio company’s information rights, changes in capital structure, recent events, transactions, or liquidity events, the type and availability of unobservable inputs may change. Increases/(decreases) in revenue multiples, earnings before interest and taxes (“EBIT”) multiples, time to expiration, and stock price/strike price would result in higher (lower) fair values, all else equal. Decreases/(increases) in discount rates, volatility, and annual risk rates, would result in higher (lower) fair values, all else equal. The market approach utilizes market value (revenue and EBIT) multiples of publicly traded comparable companies and available precedent sales transactions of comparable companies. The Company carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value its portfolio companies. These factors include, but are not limited to, the type of organization, similarity to the business being valued, relevant risk factors, as well as size, profitability and growth expectations. In general, precedent transactions include recent rounds of financing, recent purchases made by the Company, and tender offers. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value (3) The weighted averages are calculated based on the fair market value of each investment. (4) Adjusted Funds From Operations, or “AFFO” (5) Probability-Weighted Expected Return Method, or “PWERM” (6) Discount for Lack of Marketability, or “DLOM”
SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES	The aggregate values of Level 3 assets and liabilities changed during the year ended December 31, 2022 as follows: SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES Common Stock Preferred Stock Debt Investments Options Total Year Ended December 31, 2022 Common Stock Preferred Stock Debt Investments Options Total Assets: Fair Value as of December 31, 2021 $ 42,860,156 $ 163,801,798 $ 3,011,438 $ 4,959,112 $ 214,632,504 Transfers out of Level 3 (1) (6,918,251 ) (1,775,506 ) — (48,639 ) (8,742,396 ) Purchases, capitalized fees and interest — 20,767,788 1,509,093 503,183 22,780,064 Sales/Maturity of investments (874,470 ) — (1,000,000 ) — (1,874,470 ) Realized gains/(losses) 160,965 — — (70,379 ) 90,586 Net change in unrealized appreciation/(depreciation) included in earnings (16,535,469 ) (65,579,615 ) 967,669 (1,873,780 ) (83,021,195 ) Fair Value as of December 31, 2022 $ 18,692,931 $ 117,214,465 $ 4,488,200 $ 3,469,497 $ 143,865,093 Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2022 $ (7,023,165 ) $ (63,138,372 ) $ 967,669 $ (1,624,324 ) $ (70,818,192 ) (1) During the year ended December 31, 2022, the Company’s portfolio investments had the following corporate actions which are reflected above: Portfolio Company Conversion from Conversion to Forge Global, Inc. Common Shares, Class AA 12.42 11/9/2025 Public Common shares (Level 2) 3.98 11/9/2025 The aggregate values of Level 3 assets and liabilities changed during the year ended December 31, 2021 as follows: Common Stock Preferred Stock Debt Investments Options Total Year Ended December 31, 2021 Common Stock Preferred Stock Debt Investments Options Total Assets: Fair Value as of December 31, 2020 $ 34,190,839 $ 141,235,987 $ 4,845,340 $ 5,872,210 $ 186,144,376 Fair value, beginning $ 34,190,839 $ 141,235,987 $ 4,845,340 $ 5,872,210 $ 186,144,376 Transfers out of Level 3 (1) (31,652,675 ) (155,414,652 ) (5,211,120 ) (1,619,463 ) (193,897,910 ) Purchases, capitalized fees and interest 36,154,823 43,239,463 — 2,321,752 81,716,038 Sales/Maturity of investments (61,675 ) (10,646,457 ) (2,344,979 ) — (13,053,111 ) Realized gains/(losses) 204,195 5,551,864 88,788 (103,655 ) 5,741,192 Net change in unrealized appreciation/(depreciation) included in earnings 4,024,649 139,835,593 5,633,409 (1,511,732 ) 147,981,919 Fair Value as of December 31, 2021 $ 42,860,156 $ 163,801,798 $ 3,011,438 $ 4,959,112 $ 214,632,504 Fair value, ending $ 42,860,156 $ 163,801,798 $ 3,011,438 $ 4,959,112 $ 214,632,504 Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2021 $ 6,117,069 $ 46,943,434 $ — $ (586,899 ) $ 52,473,604 Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held $ 6,117,069 $ 46,943,434 $ — $ (586,899 ) $ 52,473,604 (1) During the year ended December 31, 2021, the Company’s portfolio investments had the following corporate actions which are reflected above: Portfolio Company Conversion from Conversion to Coursera, Inc. Preferred shares, Series F 8 8 Public Common shares (Level 2) Churchill Capital Corp. II Common shares, Class A Skillsoft Corp. Public Common shares (Level 2) NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.) Common shares Public Common shares (Level 2) A Place for Rover, Inc. (f/k/a DogVacay, Inc.) Common shares Rover Group, Inc. Public Common shares Enjoy Technology, Inc. Preferred shares, Series B 6 6 14 Public Common shares (Level 2) Nextdoor Holdings, Inc. Common shares Public Common shares (Level 2) Rent the Runway, Inc. Preferred shares, Series G Public Common shares (Level 2)
SCHEDULE OF INVESTMENTS IN AND ADVANCES TO AFFILIATES	Transactions during the year ended December 31, 2022 involving the Company’s controlled investments and non-controlled/affiliate investments were as follows: SCHEDULE OF INVESTMENTS IN AND ADVANCES TO AFFILIATES Type/Industry/Portfolio Company/Investment Principal/ Quantity Interest, Fees, or Dividends Credited in Income Fair Value at December 31, 2021 Transfer In/ (Out) Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2022 Percentage of Net Assets CONTROLLED INVESTMENTS (2) Options Special Purpose Acquisition Company Colombier Sponsor LLC**–Class W Units (7) 2,700,000 $ — $ 1,157,487 $ — $ — $ — $ — $ — $ 1,157,487 0.55 % Total Options — 1,157,487 — — — — — 1,157,487 0.55 % Preferred Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Preferred shares, Class A (4) 14,300,000 — 1,047,033 — — — — (63,005 ) 984,028 0.47 % Total Preferred Stock — 1,047,033 — — — — (63,005 ) 984,028 0.47 % Common Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Common shares 100,000 — — — — — — — — — % Mobile Finance Technology Architect Capital PayJoy SPV, LLC**–Membership Interest in Lending SPV*** $ 10,000,000 1,685,000 10,000,000 — — — — — 10,000,000 4.76 % Special Purpose Acquisition Company Colombier Sponsor LLC**–Class B Units (7) 1,976,033 — 1,554,354 — — — — 1 1,554,355 0.74 % Total Common Stock 1,685,000 11,554,354 — — — — 1 11,554,355 5.50 % TOTAL CONTROLLED INVESTMENTS* (2) $ 1,685,000 $ 13,758,874 $ — $ — $ — $ — $ (63,004 ) $ 13,695,870 6.52 % NON-CONTROLLED/AFFILIATE INVESTMENTS (1) Debt Investments Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.) –Convertible Promissory Note 8%, Due 8/23/2024 (3) $ 1,010,198 $ — $ 505,099 $ — $ — $ — $ — $ 1,483,101 $ 1,988,200 0.95 % Total Debt Investments — 505,099 — — — — 1,483,101 1,988,200 0.95 % Preferred Stock Knowledge Networks Maven Research, Inc.–Preferred shares, Series C 318,979 — — — — — — — — — % Maven Research, Inc.–Preferred shares, Series B 49,505 — — — — — — — — — % Total Knowledge Networks — — — — — — — — — % Digital Media Platform Ozy Media, Inc.–Preferred shares, Series C-2 6% 683,482 — — — — — — — — % Ozy Media, Inc.–Preferred shares, Series B 6% 922,509 — — — — — — — — — % Ozy Media, Inc.–Preferred shares, Series A 6% 1,090,909 — — — — — — — — — % Ozy Media, Inc.–Preferred shares, Series Seed 6% 500,000 — — — — — — — — — % Total Digital Media Platform — — — — — — — — — % Interactive Learning StormWind, LLC–Preferred shares, Series D 8% (5) 329,337 — 621,093 — — — (87,664 ) 533,429 0.25 % StormWind, LLC–Preferred shares, Series C 8% (5) 2,779,134 — 6,496,729 — — — — (821,648 ) 5,675,081 2.70 % StormWind, LLC–Preferred shares, Series B 8% (5) 3,279,629 — 4,423,607 — — — — (872,976 ) 3,550,631 1.69 % StormWind, LLC–Preferred shares, Series A 8% (5) 366,666 — 289,293 — — — — (97,599 ) 191,694 0.09 % Total Interactive Learning — 11,830,722 — — — — (1,879,887 ) 9,950,835 4.74 % Total Preferred Stock — 11,830,722 — — — — (1,879,887 ) 9,950,835 4.74 % Options Digital Media Platform Ozy Media, Inc.–Common Warrants, Strike Price $ 0.01 4/9/2028 295,565 $ — $ — $ — $ — $ — $ — $ — $ — — % Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 5/29/2022 — — — — — — (70,379 ) 70,379 — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 12/31/2023 250,000 — 5,000 — — — — (5,000 ) — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Derivative Security, Expiration Date 8/23/2024 (6) 1 — 2,268,268 — — — — (1,616,141 ) 652,127 0.31 % Total Global Innovation Platform — 2,273,268 — — (70,379 ) (1,550,762 ) 652,127 0.31 % Total Options — 2,273,268 — — — (70,379 ) (1,550,762 ) 652,127 0.31 % Common Stock Online Education Curious.com, Inc.–Common shares 1,135,944 — — — — — — — — — % Total Common Stock — — — — — — — — — % TOTAL NON-CONTROLLED/AFFILIATE INVESTMENTS* (1) $ — $ 14,609,089 $ — $ — $ — $ (70,379 ) $ (1,947,548 ) $ 12,591,162 6.00 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 * All portfolio investments are non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their IPO. Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All portfolio investments are considered Level 3 and valued using unobservable inputs, unless otherwise noted. All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies—Investments at Fair Value”). ** Indicates assets that SuRo Capital Corp. believes do not represent “qualifying assets” under Section 55(a) of the 1940 Act. Of the Company’s total investments as of December 31, 2022, 14.47 *** Investment is income-producing. (1) “Affiliate Investments” are investments in those companies that are “Affiliated Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, a company is deemed to be an “Affiliate” of SuRo Capital Corp. if SuRo Capital Corp. beneficially owns, directly or indirectly, between 5% and 25% of the voting securities ( i.e. (2) “Control Investments” are investments in those companies that are “Controlled Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, under the 1940 Act, the Company would “Control” a portfolio company if the Company beneficially owns, directly or indirectly, more than 25% of its outstanding voting securities (i.e., securities with the right to elect directors) and/or had the power to exercise control over the management or policies of such portfolio company. (3) As of December 31, 2022, the investments noted had been placed on non-accrual status. (4) The SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) preferred shares held by SuRo Capital Corp. do not entitle SuRo Capital Corp. to a preferred dividend rate. SuRo Capital Corp. does not anticipate that SPBRX, INC. will pay distributions on a quarterly or regular basis or become a predictable distributor of distributions. (5) SuRo Capital Corp.’s investments in StormWind, LLC are held through SuRo Capital Corp.’s wholly owned subsidiary, GSVC SW Holdings, Inc. (6) On August 23, 2019, SuRo Capital Corp. amended the structure of its investment in OneValley, Inc. (f/k/a NestGSV, Inc.). As part of the agreement, SuRo Capital Corp.’s equity holdings (warrants notwithstanding) were restructured into a derivative security. OneValley, Inc. (f/k/a NestGSV, Inc.) has the right to call the position at any time over a five year period, ending August 23, 2024, while SuRo Capital Corp. can put the shares to OneValley, Inc. (f/k/a NestGSV, Inc.) at the end of the five year period. (7) Colombier Sponsor LLC is the sponsor of Colombier Acquisition Corp., a special purpose acquisition company formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 Schedule of Investments In, and Advances to, Affiliates Transactions during the year ended December 31, 2021 involving the Company’s controlled investments and non-controlled/affiliate investments were as follows: Type/Industry/Portfolio Company/Investment Principal/ Quantity Interest, Fees, or Dividends Credited in Income Fair Value at December 31, 2020 Transfer In/ (Out) Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2021 Percentage of Net Assets CONTROLLED INVESTMENTS (2) Options Special Purpose Acquisition Company Colombier Sponsor LLC**–Class W Units (9) 2,700,000 $ — $ — $ — $ 1,159,150 $ — $ — $ (1,663 ) $ 1,157,487 0.32 % Total Options — — — 1,159,150 — — (1,663 ) 1,157,487 0.32 % Preferred Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Preferred shares, Class A (4) 14,300,000 — 809,198 — — — — 237,835 1,047,033 0.29 % Total Preferred Stock — 809,198 — — — — 237,835 1,047,033 0.29 % Common Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Common shares 100,000 — — — — — — — — — % Mobile Finance Technology Architect Capital PayJoy SPV, LLC**–Membership Interest in Lending SPV*** (7) $ 10,000,000 390,000 — — 10,006,745 — — (6,745 ) 10,000,000 2.74 % Special Purpose Acquisition Company Colombier Sponsor LLC**–Class B Units (9) 1,976,033 — — — 1,556,587 — — (2,233 ) 1,554,354 0.43 % Total Common Stock 390,000 — — 11,563,332 — — (8,978 ) 11,554,354 3.17 % TOTAL CONTROLLED INVESTMENTS* (2) $ 390,000 $ 809,198 $ — $ 12,722,482 $ — $ — $ 227,194 $ 13,758,874 3.78 % NON-CONTROLLED/AFFILIATE INVESTMENTS (1) Debt Investments Corporate Education CUX, Inc. (d/b/a CorpU)–Senior Subordinated Convertible Promissory Note 4% Due 2/14/2023 $ — $ — $ 312,790 $ — $ — $ (1,344,981 ) $ 88,789 $ 943,402 $ — — % Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.) –Convertible Promissory Note 8% Due 8/23/2024 (3)(6) $ 1,010,198 $ — $ 505,099 $ — $ — $ — $ — $ — $ 505,099 0.14 % Total Debt Investments — 817,889 — — (1,344,981 ) 88,789 943,402 505,099 0.14 % Preferred Stock Corporate Education CUX, Inc. (d/b/a CorpU)–Convertible preferred shares, Series D 6% — — 73,882 — — (1,159,243 ) 380,636 704,725 — — % CUX, Inc. (d/b/a CorpU) -Convertible preferred shares, Series C 8% — — — — — (3,504,871 ) 1,498,794 2,006,077 — — % Total Corporate Education — 73,882 — — (4,664,114 ) 1,879,430 2,710,802 — — % Knowledge Networks Maven Research, Inc.–Preferred shares, Series C 318,979 — — — — — — — — — % Maven Research, Inc.–Preferred shares, Series B 49,505 — — — — — — — — — % Total Knowledge Networks — — — — — — — — — % Digital Media Platform Ozy Media, Inc.–Preferred shares, Series C-2 6% 683,482 — 1,865,547 — — - — (1,865,547 ) — — % Ozy Media, Inc.–Preferred shares, Series B 6% 922,509 — 3,350,952 — — — — (3,350,952 ) — — % Ozy Media, Inc.–Preferred shares, Series A 6% 1,090,909 — 2,824,679 — — — — (2,824,679 ) — — % Ozy Media, Inc.–Preferred shares, Series Seed 6% 500,000 — 1,294,645 — — — — (1,294,645 ) — — % Total Digital Media Platform — 9,335,823 — — — — (9,335,823 ) — — % Interactive Learning StormWind, LLC–Preferred shares, Series D 8% (5) 329,337 — 440,515 — — - — 180,578 621,093 0.17 % StormWind, LLC–Preferred shares, Series C 8% (5) 2,779,134 — 4,804,218 — — — — 1,692,511 6,496,729 1.78 % StormWind, LLC–Preferred shares, Series B 8% (5) 3,279,629 — 2,625,365 — — — — 1,798,242 4,423,607 1.21 % StormWind, LLC–Preferred shares, Series A 8% (5) 366,666 $ — $ 88,248 $ — $ — $ — $ — $ 201,045 $ 289,293 0.08 % Total Interactive Learning — 7,958,346 — — — — 3,872,376 11,830,722 3.24 % Total Preferred Stock — 17,368,051 — — (4,664,114 ) 1,879,430 (2,752,645 ) 11,830,722 3.24 % Options Digital Media Platform Ozy Media, Inc.–Common Warrants, Strike Price $ 0.01 4/9/2028 295,565 — 762,558 — — — — (762,558 ) — — % Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series A-3 - Strike Price $ 1.33 4/4/2021 — — 4,687 — — — — (4,687 ) — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series A-4, Strike Price $ 1.33 7/18/2021 — — 27,500 — — — (74,380 ) 46,880 — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series A-4, Strike Price $ 1.33 10/6/2021 — — 65,000 — — — — (65,000 ) — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 11/29/2021 — — — — — — (29,275 ) 29,275 — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 5/29/2022 125,000 — — — — — — — — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 12/31/2023 250,000 — 9,250 — — — — (4,250 ) 5,000 0.01 % Derivative Security, Expiration Date 8/23/2024 (6) 1 — 2,173,148 — — — — 95,120 2,268,268 0.62 % Total Global Innovation Platform — 2,279,585 — — (103,655 ) 97,338 2,273,268 0.63 % Total Options — 3,042,143 — — — (103,655 ) (665,220 ) 2,273,268 0.63 % Common Stock Online Education Curious.com, Inc.–Common shares 1,135,944 — — — — — — — — — % Cannabis REIT NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.)**–Common shares*** (8) — $ 102,632 $ 8,937,690 $ (9,009,952 ) $ 500,319 $ — $ — $ (428,057 ) $ — — % Total Common Stock 102,632 8,937,690 (9,009,952 ) 500,319 — — (428,057 ) — — % TOTAL NON-CONTROLLED/AFFILIATE INVESTMENTS* (1) $ 102,632 $ 30,165,773 $ (9,009,952 ) $ 500,319 $ (6,009,095 ) $ 1,864,564 $ (2,902,520 ) $ 14,609,089 4.01 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 * All portfolio investments are non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their IPO. Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All portfolio investments are considered Level 3 and valued using unobservable inputs, unless otherwise noted. All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies—Investments at Fair Value”). ** Indicates assets that SuRo Capital Corp. believes do not represent “qualifying assets” under Section 55(a) of the 1940 Act. Of the Company’s total investments as of December 31, 2021, 26.91 *** Investment is income-producing. (1) “Affiliate Investments” are investments in those companies that are “Affiliated Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, a company is deemed to be an “Affiliate” of SuRo Capital Corp. if SuRo Capital Corp. owns 5% or more of the voting securities ( i.e. (2) “Control Investments” are investments in those companies that are “Controlled Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, under the 1940 Act, the Company would “Control” a portfolio company if the Company owned more than 25% of its outstanding voting securities (i.e., securities with the right to elect directors) and/or had the power to exercise control over the management or policies of such portfolio company. (3) As of December 31, 2021, the investments noted had been placed on non-accrual status. (4) The SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) preferred shares held by SuRo Capital Corp. do not entitle SuRo Capital Corp. to a preferred dividend rate. SuRo Capital Corp. does not anticipate that SPBRX, INC. will pay distributions on a quarterly or regular basis or become a predictable distributor of distributions. (5) SuRo Capital Corp.’s investments in StormWind, LLC are held through SuRo Capital Corp.’s wholly owned subsidiary, GSVC SW Holdings, Inc. (6) On August 23, 2019, SuRo Capital Corp. amended the structure of its investment in OneValley, Inc. (f/k/a NestGSV, Inc.). As part of the agreement, SuRo Capital Corp.’s equity holdings (warrants notwithstanding) were restructured into a derivative security. OneValley, Inc. (f/k/a NestGSV, Inc.) has the right to call the position at any time over a five year period, while SuRo Capital Corp. can put the shares to OneValley, Inc. (f/k/a NestGSV, Inc.) at the end of the five year period. (7) As of December 31, 2021, the total $ 10.0 (8) During the year ended December 31, 2021, NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.) declared an aggregate of approximately $ 0.3 0.1 (9) Colombier Sponsor LLC is the sponsor of Colombier Acquisition Corp., a special purpose acquisition company formed for the purpose of effecting a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022

NET CHANGE IN NET ASSETS RESU_2

NET CHANGE IN NET ASSETS RESULTING FROM OPERATIONS PER COMMON SHARE—BASIC AND DILUTED (Tables)	12 Months Ended
	Dec. 31, 2022
Net Change in Net Assets Resulting from Operations per Common Share:
SCHEDULE OF BASIC AND DILUTED COMMON SHARE	The following information sets forth the computation of basic and diluted net increase in net assets resulting from operations per common share, pursuant to ASC 260, for the years ended December 31, 2022, 2021, and 2020. SCHEDULE OF BASIC AND DILUTED COMMON SHARE 2022 2021 2020 Year Ended December 31, 2022 2021 2020 Earnings per common share–basic: Net change in net assets resulting from operations $ (132,177,053 ) $ 147,071,721 $ 75,337,438 Weighted-average common shares–basic 30,023,202 25,861,642 17,910,353 Earnings per common share–basic $ (4.40 ) $ 5.69 $ 4.21 Earnings per common share–diluted: Net change in net assets resulting from operations $ (132,177,053 ) $ 147,071,721 $ 75,337,438 Adjustment for interest and amortization on 4.75% Convertible Senior Notes due 2023 (1) — 501,065 2,239,210 Net change in net assets resulting from operations, as adjusted $ (132,177,053 ) $ 147,572,786 $ 77,576,648 Adjustment for dilutive effect of 4.75% Convertible Senior Notes due 2023 (1) — 896,725 3,880,545 Weighted-average common shares outstanding–diluted 30,023,202 26,758,367 21,790,898 Earnings per common share–diluted $ (4.40 ) $ 5.52 $ 3.56 (1) As of December 31, 2022 and 2021, there were no potentially dilutive securities outstanding. For the year ended December 31, 2020, 0 potentially dilutive common shares were excluded from the weighted average common shares outstanding for diluted net change in net assets resulting from operations per common share because the effect of these shares would have been anti-dilutive.

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
SCHEDULE OF FUTURE MINIMUM PAYMENTS OF OPERATING LEASE	The following table shows future minimum payments under the Company’s operating lease as of December 31, 2022: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF OPERATING LEASE For the Years Ended December 31, Amount 2023 190,750 2024 113,603 $ 304,353

FINANCIAL HIGHLIGHTS (Tables)

FINANCIAL HIGHLIGHTS (Tables)	12 Months Ended
	Dec. 31, 2022
Investment Company [Abstract]
SCHEDULE OF FINANCIAL HIGHLIGHTS	SCHEDULE OF FINANCIAL HIGHLIGHTS 2022 2021 2020 2019 2018 Year Ended December 31, 2022 2021 2020 2019 2018 Per Basic Share Data Net asset value at beginning of the year $ 11.72 $ 15.14 $ 11.38 $ 9.89 $ 9.64 Net investment loss (1) (0.49 ) (0.38 ) (0.81 ) (0.49 ) (0.37 ) Net realized gain/(loss) on investments (1) (0.20 ) 8.46 0.92 0.99 (0.36 ) Realized loss on partial repurchase of 5.25% Convertible Senior Notes due 2018 (1) — — — — (0.02 ) Net change in unrealized appreciation/(depreciation) of investments (1) (3.72 ) (2.39 ) 3.78 0.69 0.47 Benefit from taxes on unrealized depreciation of investments (1) — — — 0.05 0.33 Dividends declared (0.11 ) (8.00 ) (0.87 ) (0.32 ) — Issuance of common stock from stock dividend — 0.74 — — — Issuance of common stock from public offering (1) 0.01 0.01 0.30 — — Issuance of common stock from conversion of 4.75% Convertible Notes due 2023 (1) — (1.91 ) (0.11 ) — — Repurchase of common stock (1) 0.11 — 0.43 0.52 0.20 Stock-based compensation (1) 0.07 0.05 0.12 0.05 — Net asset value at end of year $ 7.39 $ 11.72 $ 15.14 $ 11.38 $ 9.89 Per share market value at end of year $ 3.80 $ 12.95 $ 13.09 $ 6.55 $ 5.22 Total return based on market value (2) (69.45 )% 60.05 % 99.85 % 31.61 % (4.22 )% Total return based on net asset value (2) (36.01 )% 30.25 % 33.04 % 15.08 % 2.59 % Shares outstanding at end of year 28,429,499 31,118,556 19,914,023 17,564,244 19,762,647 Ratios/Supplemental Data: Net assets at end of year $ 210,020,702 $ 364,846,624 $ 301,583,073 $ 199,917,289 $ 195,378,159 Average net assets $ 310,086,061 $ 396,209,139 $ 205,430,809 $ 209,261,190 $ 208,678,731 Ratio of gross operating expenses to average net assets (3) 5.87 % 2.88 % 7.95 % 6.08 % 7.09 % Ratio of incentive fee waiver to average net assets — % — % — % — % (2.40 )% Ratio of management fee waiver to average net assets — % — % — % — % (0.43 )% Ratio of income tax provision to average net assets — % — % — % (0.42 )% (3.22 )% Ratio of net operating expenses to average net assets (3) 5.87 % 2.88 % 7.95 % 5.66 % 1.04 % Ratio of net investment loss to average net assets (3) (4.76 )% (2.51 )% (7.07 )% (4.52 )% (3.66 )% Portfolio Turnover Ratio 4.31 % 28.34 % 14.87 % 12.95 % 5.01 % (1) Based on weighted-average number of shares outstanding for the relevant period. (2) Total return based on market value is based upon the change in market price per share between the opening and ending market values per share in the period, adjusted for dividends and equity issuances. Total return based on net asset value is based upon the change in net asset value per share between the opening and ending net asset values per share in the period, adjusted for dividends and equity issuances. (3) For the year ended December 31, 2021, the Company excluded $ 100,274 1,962,431 1,769,820 352,667

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
SCHEDULE OF RECLASSIFICATION OF BOOK/TAX DIFFERENCES	SCHEDULE OF RECLASSIFICATION OF BOOK/TAX DIFFERENCES 2022 2021 Year Ended December 31, 2022 2021 Capital in excess of par value $ (14,709,928 ) $ (9,931,831 ) Accumulated undistributed net investment loss 14,709,928 8,007,039 Accumulated net realized gains from investments — (1,924,792 )
SCHEDULE OF TAX CHARACTER OF DISTRIBUTIONS	SCHEDULE OF TAX CHARACTER OF DISTRIBUTIONS 2022 2021 2020 Year Ended December 31, 2022 2021 2020 Ordinary income $ — $ — $ — Long-term capital gain 3,441,824 212,197,026 16,947,370 Return of capital — — — Distributions on a tax basis — — —
SCHEDULE OF COMPONENTS OF DISTRIBUTED EARNINGS ON A TAX BASIS	SCHEDULE OF COMPONENTS OF DISTRIBUTED EARNINGS ON A TAX BASIS 2022 2021 Year Ended December 31, 2022 2021 Undistributed ordinary income/(loss) $ (45,822,672 ) $ (35,883,906 ) Accumulated net realized gains/(losses) on investments (3,901,291 ) 3,489,058 Unrealized appreciation/(depreciation) (52,428,951 ) 58,263,205 Components of distributable earnings at year end $ (102,152,914 ) $ 25,868,357

DEBT CAPITAL ACTIVITIES (Tables

DEBT CAPITAL ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	The table below shows a reconciliation from the aggregate principal amount of 4.75% Convertible Senior Notes due 2023 to the balance shown on the Consolidated Statement of Assets and Liabilities. SCHEDULE OF DEBT December 31, 2022 December 31, 2021 Initial aggregate principal amount of 4.75% Convertible Senior Notes due 2023 $ — $ 38,215,000 Conversion of 4.75% Convertible Senior Notes due 2023 — (37,925,000 ) Redemption of 4.75% Convertible Senior Notes due 2023 — (290,000 ) Direct deduction of deferred debt issuance costs — — 4.75% Convertible Senior Notes due 2023 Payable $ — $ —

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF STOCK OPTIONS, VALUATION ASSUMPTIONS	SCHEDULE OF STOCK OPTIONS, VALUATION ASSUMPTIONS Input Assumptions As of July 17, 2019 Grant Date Term (years) 5.55 Volatility 39.47 % Risk-free rate 1.86 % Dividend yield — %
SCHEDULE OF OPTION, ACTIVITY	SCHEDULE OF OPTION, ACTIVITY Number of Shares Weighted-Average Exercise Price Weighted-Average Grant Date Fair Value Outstanding as of December 31, 2019 1,155,000 $ 6.57 $ 2.57 Cancelled - - - Outstanding - - - Vested and Exercisable as of December 31, 2019 385,000 $ 6.57 $ 2.57 Outstanding - - - Cancelled ( 1,155,000 ) $ 6.57 $ 2.57 Outstanding as of December 31, 2022 and December 31, 2021 — - -
SCHEDULE OF EQUITY INCENTIVE PLAN	The following table summarizes the activities for the Company’s restricted share grants for the year ended December 31, 2022 under the Amended & Restated 2019 Equity Incentive Plan: SCHEDULE OF EQUITY INCENTIVE PLAN Number of Restricted Shares Outstanding as of December 31, 2021 369,298 Granted 401,362 Vested (1) (149,040 ) Forfeited (15,000 ) Outstanding as of December 31, 2022 606,620 Vested as of December 31, 2022 170,800 (1) The balance of vested shares as of December 31, 2022 reflects the total shares vested during the period and has not been reduced for those vested shares forfeited at time of vest related to net share settlement.

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
SCHEDULE OF INVESTMENTS	From January 1, 2023 through March 15, 2023, the Company exited or received proceeds from the following investments: SCHEDULE OF INVESTMENTS Portfolio Company Transaction Date Shares Sold Average Net Share Price (1) Net Proceeds Realized Loss (2) Rent the Runway, Inc. (3) 1/4/2023 79,191 $ 3.05 $ 241,456 $ (961,837 ) Kahoot! ASA (4) Various 38,305 1.97 75,602 (100,465 ) NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.) (5) Various 123,938 18.50 2,293,110 (186,155 ) Residential Homes For Rent, LLC (d/b/a Second Avenue) (6) Various N/A N/A 166,667 — Total $ 2,776,835 $ (1,248,457 ) (1) The average net share price is the net share price realized after deducting all commissions and fees on the sale(s), if applicable. (2) Realized loss does not include adjustments to amounts held in escrow receivable. (3) As of January 4, 2023, SuRo Capital had sold its public common shares of Rent the Runway, Inc. (4) As of March 8, 2023, SuRo Capital had sold its public (5) As of March 15, 2023, SuRo Capital held 105,820 (6) Subsequent to December 31, 2022, $ 0.2 15 December 23, 2023 0.2
SCHEDULE OF INVESTMENTS BY COMPANY	From January 1, 2023 through March 15, 2023, the Company made the following investments (not including capitalized transaction costs): SCHEDULE OF INVESTMENTS BY COMPANY Portfolio Company Investment Transaction Date Amount ($) Orchard Technologies, Inc. (1) Series 1 Senior Preferred 1/13/2023 $ 2,000,000 Total $ 2,000,000 (1) Represents a follow-on investment The Company is frequently in negotiations with various private companies with respect to investments in such companies. Investments in private companies are generally subject to satisfaction of applicable closing conditions. In the case of secondary market transactions, such closing conditions may include approval of the issuer, waiver or failure to exercise rights of first refusal by the issuer and/or its stockholders and termination rights by the seller or the Company. Equity investments made through the secondary market may involve making deposits in escrow accounts until the applicable closing conditions are satisfied, at which time the escrow accounts will close and such equity investments will be effectuated. From January 1, 2023 through March 15, 2023, the Company had $ 1.3

SELECTED QUARTERLY FINANCIAL _2

SELECTED QUARTERLY FINANCIAL DATA (Tables)	12 Months Ended
	Dec. 31, 2022
Quarterly Financial Information Disclosure [Abstract]
SCHEDULE OF QUARTERLY FINANCIAL DATA	SCHEDULE OF QUARTERLY FINANCIAL DATA December 31, 2022 September 30, 2022 June 30, 2022 March 31, 2022 Quarter Ended December 31, 2022 September 30, 2022 June 30, 2022 March 31, 2022 Total Investment Income $ 1,462,951 $ 519,511 $ 890,631 $ 583,100 Total Operating Expenses 4,326,133 4,328,744 4,701,519 4,807,805 Net Investment Loss (2,863,182 ) (3,809,233 ) (3,810,888 ) (4,224,705 ) Net Realized Gain/(Loss) on Investments (1,894,406 ) (5,141,097 ) (1,966,225 ) 3,096,275 Net Change in Unrealized Appreciation/(Depreciation) of Investments (7,633,982 ) (36,951,920 ) (88,562,575 ) 21,584,885 Net Increase/(Decrease) in Net Assets Resulting from Operations $ (12,391,570 ) $ (45,902,250 ) $ (94,339,688 ) $ 20,456,455 Net Increase/(Decrease) in Net Assets from Operations per Common Share: Basic $ (0.44 ) $ (1.54 ) $ (3.08 ) $ 0.66 Diluted $ (0.44 ) $ (1.54 ) $ (3.08 ) $ 0.66 Weighted Average Common Shares Outstanding–Basic 28,349,822 29,781,801 30,633,878 31,228,046 Weighted Average Common Shares Outstanding–Diluted 28,349,822 29,781,801 30,633,878 31,228,046 December 31, 2021 September 30, 2021 June 30, 2021 March 31, 2021 Quarter Ended December 31, 2021 September 30, 2021 June 30, 2021 March 31, 2021 Total Investment Income $ 380,754 $ 523,916 $ 274,820 $ 291,352 Total Operating Expenses 3,210,777 2,747,394 2,317,820 3,125,670 Net Investment Loss (2,830,023 ) (2,223,478 ) (2,043,000 ) (2,834,318 ) Net Realized Gain on Investments 46,428,514 32,495,660 27,658,812 112,152,518 Net Change in Unrealized Appreciation/(Depreciation) of Investments (53,134,601 ) (15,023,778 ) 7,741,252 (1,315,837 ) Net Increase/(Decrease) in Net Assets Resulting from Operations $ (9,536,110 ) $ 15,248,404 $ 33,357,064 $ 108,002,363 Net Increase/(Decrease) in Net Assets from Operations per Common Share: Basic $ (0.32 ) $ 0.55 $ 1.32 $ 5.27 Diluted $ (0.32 ) $ 0.55 $ 1.32 $ 4.50 Weighted Average Common Shares Outstanding–Basic 29,883,824 27,619,062 25,334,482 20,486,621 Weighted Average Common Shares Outstanding–Diluted 29,883,824 27,619,062 25,334,482 24,123,339 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2022 December 31, 2020 September 30, 2020 June 30, 2020 March 31, 2020 Quarter Ended December 31, 2020 September 30, 2020 June 30, 2020 March 31, 2020 Total Investment Income $ 922,743 $ 408,107 $ 241,514 $ 251,763 Total Operating Expenses 5,177,327 2,995,998 4,908,902 3,256,316 Net Investment Loss (4,254,584 ) (2,587,891 ) (4,667,388 ) (3,004,553 ) Net Realized Gain/(Loss) on Investments 7,108,580 2,378,390 (23,987 ) 6,978,240 Net Change in Unrealized Appreciation/(Depreciation) of Investments 58,424,928 16,129,442 26,522,195 (27,665,934 ) Net Increase/(Decrease) in Net Assets Resulting from Operations $ 61,278,924 $ 15,919,941 $ 21,830,820 $ (23,692,247 ) Net Increase/(Decrease) in Net Assets from Operations per Common Share: Basic $ 3.06 $ 0.89 $ 1.33 $ (1.36 ) Diluted $ 2.59 $ 0.76 $ 1.10 $ (1.36 ) Weighted Average Common Shares Outstanding–Basic 19,999,989 17,795,538 16,383,188 17,440,994 Weighted Average Common Shares Outstanding–Diluted 23,884,529 21,598,403 20,300,980 17,440,994

SCHEDULE OF COMPANY_S SUBSIDIAR

SCHEDULE OF COMPANY’S SUBSIDIARIES (Details)	12 Months Ended
	Dec. 31, 2022
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Jurisdiction of Incorporation	MD
GCL [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Jurisdiction of Incorporation	DE
Formation Date	Apr. 13, 2012
Percentage Owned	100%
SuRo Capital Sports, LLC ("SuRo Sports") [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Jurisdiction of Incorporation	DE
Formation Date	Mar. 19, 2021
Percentage Owned	100%
GSVC AE Holdings, Inc. ("GAE") [Member] | Taxable Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Jurisdiction of Incorporation	DE
Formation Date	Nov. 28, 2012
Percentage Owned	100%
GSVC AV Holdings, Inc. ("GAV") [Member] | Taxable Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Jurisdiction of Incorporation	DE
Formation Date	Nov. 28, 2012
Percentage Owned	100%
GSVC SW Holdings, Inc. ("GSW") [Member] | Taxable Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Jurisdiction of Incorporation	DE
Formation Date	Nov. 28, 2012
Percentage Owned	100%
GSVC SVDS Holdings, Inc. ("SVDS") [Member] | Taxable Subsidiaries [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Jurisdiction of Incorporation	DE
Formation Date	Aug. 13, 2013
Percentage Owned	100%

SCHEDULE OF DEFERRED FINANCING

SCHEDULE OF DEFERRED FINANCING COSTS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Deferred debt issuance costs		$ 1,970,892
Deferred offering costs	555,761	621,719
Deferred Financing Costs	$ 555,761	$ 2,592,611

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2022	Dec. 31, 2021	Jun. 03, 2019
Accounting Policies [Abstract]
Escrow proceeds receivable	$ 628,332	$ 2,046,645
Deferred financing costs	555,761	2,592,611
Operating leases, term of contract			5 years
Escrow deposits	$ 0	$ 0

RELATED-PARTY ARRANGEMENTS (Det

RELATED-PARTY ARRANGEMENTS (Details Narrative) - USD ($)		12 Months Ended
	Mar. 12, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transaction [Line Items]
Consulting expense		$ 3,395,260	$ 2,665,689	$ 2,962,781
Other expenses		1,598,986	1,117,941	1,837,530
Investment owned at fair value		157,188,578	260,136,253
Churchill Sponsor VI LLC [Member]
Related Party Transaction [Line Items]
Investment owned at fair value		200,000
Churchill Sponsor VII LLC [Member]
Related Party Transaction [Line Items]
Investment owned at fair value		300,000
Skillsoft Corp. [Member]
Related Party Transaction [Line Items]
Investment owned at fair value		1,276,396
Shogun Enterprises, Inc. [Member]
Related Party Transaction [Line Items]
Investment owned at fair value		3,306,047
Architect Capital PayJoy SPV, LLC [Member]
Related Party Transaction [Line Items]
Investment owned at fair value		10,000,000
Colombier Sponsor LLC [Member]
Related Party Transaction [Line Items]
Investment owned at fair value		2,711,842
AltC Sponsor LLC [Member]
Related Party Transaction [Line Items]
Investment owned at fair value		250,000
Consulting Agreement [Member]
Related Party Transaction [Line Items]
Consulting expense		0	0	582,438
Consulting Agreement [Member] | Michael T. Moe [Member]
Related Party Transaction [Line Items]
Consulting expense	$ 1,250,000
Amended and Restated Trademark License Agreement [Member]
Related Party Transaction [Line Items]
Other expenses		$ 0	$ 0	$ 582,438
Amended and Restated Trademark License Agreement [Member] | GSV Asset Management [Member]
Related Party Transaction [Line Items]
Other expenses	$ 1,250,000

SCHEDULE OF COMPOSITION OF INVE

SCHEDULE OF COMPOSITION OF INVESTMENT PORTFOLIO (Details) - USD ($)	Dec. 31, 2022		Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 157,188,578		$ 260,136,253
Percentage of Net Assets	74.80%		71.30%
Percentage of Portfolio	100%		100%
West [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 94,996,805		$ 188,304,542
Percentage of Net Assets	45.10%		51.60%
Percentage of Portfolio	60.40%		72.40%
Northeast [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 46,944,432		$ 47,666,629
Percentage of Net Assets	22.40%		13.10%
Percentage of Portfolio	29.90%		18.30%
Midwest [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 8,183,281		$ 12,722,423
Percentage of Net Assets	3.90%		3.50%
Percentage of Portfolio	5.20%		4.90%
International [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 7,064,060		$ 11,442,659
Percentage of Net Assets	3.40%		3.10%
Percentage of Portfolio	4.50%		4.40%
Education Technology [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 61,841,493		$ 109,048,688
Percentage of Net Assets	29.40%		29.90%
Percentage of Portfolio	39.40%		41.90%
Financial Technology [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 38,096,753		$ 71,954,012
Percentage of Net Assets	18.10%		19.70%
Percentage of Portfolio	24.20%		27.70%
Marketplaces [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 27,291,467		$ 49,346,174
Percentage of Net Assets	13%		13.50%
Percentage of Portfolio	17.40%		19%
Big Data/Cloud [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 14,927,819		$ 12,300,823
Percentage of Net Assets	7.10%		3.40%
Percentage of Portfolio	9.50%		4.70%
Social/Mobile [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 14,047,018		$ 16,439,523
Percentage of Net Assets	6.70%		4.50%
Percentage of Portfolio	8.90%		6.30%
Sustainability [Member]
Defined Benefit Plan Disclosure [Line Items]
Total Portfolio Investments	$ 984,028		$ 1,047,033
Percentage of Net Assets	0.50%		0.30%
Percentage of Portfolio	0.60%		0.40%
Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 301,128,106	[1]	$ 207,455,377
Total Portfolio Investments	$ 242,245,395	[1]	$ 260,136,253
Percentage of Net Assets	115.30%	[1]	71.30%
Private Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 186,805,883		$ 168,335,927
Total Portfolio Investments	$ 143,865,093		$ 214,632,504
Percentage of Net Assets	68.50%		58.80%
Private Portfolio Companies [Member] | Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 118,472,118		$ 99,964,047
Total Portfolio Investments	$ 117,214,465		$ 163,801,798
Percentage of Net Assets	55.80%		44.90%
Private Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 50,601,512		$ 51,581,524
Total Portfolio Investments	$ 18,692,931		$ 42,860,156
Percentage of Net Assets	8.90%		11.70%
Private Portfolio Companies [Member] | Debt Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 6,316,466		$ 5,807,373
Total Portfolio Investments	$ 4,488,200		$ 3,011,438
Percentage of Net Assets	2.10%		0.80%
Private Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 11,415,787		$ 10,982,983
Total Portfolio Investments	$ 3,469,497		$ 4,959,112
Percentage of Net Assets	1.70%		1.40%
Publicly Traded Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 29,322,625		$ 39,119,450
Total Portfolio Investments	$ 13,323,485		$ 45,503,749
Percentage of Net Assets	6.30%		12.50%
Publicly Traded Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 29,322,625		$ 39,119,450
Total Portfolio Investments	$ 13,323,485		$ 44,573,225
Percentage of Net Assets	6.30%		12.20%
Publicly Traded Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost
Total Portfolio Investments			$ 930,524
Percentage of Net Assets	0%		0.30%
Portfolio Investment [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 216,128,508		$ 207,455,377
Total Portfolio Investments	$ 157,188,578		$ 260,136,253
Percentage of Net Assets	74.80%		71.30%
Non Portfolio Investments [Member] | US Treasury Bills [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at Cost	$ 84,999,598
Total Portfolio Investments	$ 85,056,817
Percentage of Net Assets	40.50%		0%
[1]All portfolio investments are non-control/non-affiliated and non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their initial public offering (“IPO”). Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value

SCHEDULE OF FAIR VALUE OF INVES

SCHEDULE OF FAIR VALUE OF INVESTMENT VALUATION INPUTS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	$ 242,245,395	$ 260,136,253
Private Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	143,865,093	214,632,504
Private Portfolio Companies [Member] | Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	117,214,465	163,801,798
Private Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	18,692,931	42,860,156
Private Portfolio Companies [Member] | Debt Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	4,488,200	3,011,438
Private Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	3,469,497	4,959,112
Publicly Traded Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value		45,503,749
Publicly Traded Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	13,323,485	44,573,225
Publicly Traded Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value		930,524
Non Portfolio Investments [Member] | US Treasury Bills [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	85,056,817
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	98,355,809	16,970,411
Fair Value, Inputs, Level 1 [Member] | Private Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] | Private Portfolio Companies [Member] | Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] | Private Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] | Private Portfolio Companies [Member] | Debt Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] | Private Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] | Publicly Traded Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value		16,970,411
Fair Value, Inputs, Level 1 [Member] | Publicly Traded Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	13,298,992	16,970,411
Fair Value, Inputs, Level 1 [Member] | Publicly Traded Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] | Non Portfolio Investments [Member] | US Treasury Bills [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	85,056,817
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	24,493	28,533,338
Fair Value, Inputs, Level 2 [Member] | Private Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] | Private Portfolio Companies [Member] | Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] | Private Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] | Private Portfolio Companies [Member] | Debt Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] | Private Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] | Publicly Traded Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value		28,533,338
Fair Value, Inputs, Level 2 [Member] | Publicly Traded Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	24,493	27,602,814
Fair Value, Inputs, Level 2 [Member] | Publicly Traded Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value		930,524
Fair Value, Inputs, Level 2 [Member] | Non Portfolio Investments [Member] | US Treasury Bills [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	143,865,093	214,632,504
Fair Value, Inputs, Level 3 [Member] | Private Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	143,865,093	214,632,504
Fair Value, Inputs, Level 3 [Member] | Private Portfolio Companies [Member] | Preferred Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	117,214,465	163,801,798
Fair Value, Inputs, Level 3 [Member] | Private Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	18,692,931	42,860,156
Fair Value, Inputs, Level 3 [Member] | Private Portfolio Companies [Member] | Debt Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	4,488,200	3,011,438
Fair Value, Inputs, Level 3 [Member] | Private Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value	3,469,497	4,959,112
Fair Value, Inputs, Level 3 [Member] | Publicly Traded Portfolio Companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 3 [Member] | Publicly Traded Portfolio Companies [Member] | Common Stock [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 3 [Member] | Publicly Traded Portfolio Companies [Member] | Options Held [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value
Fair Value, Inputs, Level 3 [Member] | Non Portfolio Investments [Member] | US Treasury Bills [Member]
Defined Benefit Plan Disclosure [Line Items]
Investment at fair value

SCHEDULE OF FAIR VALUE OF ASSET

SCHEDULE OF FAIR VALUE OF ASSETS ON UNOBSERVABLE INPUT (Details)		Dec. 31, 2022 USD ($)		Dec. 31, 2021 USD ($)		Dec. 31, 2020 USD ($)
Impairment Effects on Earnings Per Share [Line Items]
Fair value of assets		$ 143,865,093		$ 214,632,504		$ 186,144,376
Common Stock in Private Companies [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value of assets		$ 18,692,931		$ 42,860,156
Common Stock in Private Companies [Member] | Measurement Input, Revenue Multiple [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		Revenue multiples	[1]	Revenue multiples	[2]
Common Stock in Private Companies [Member] | Measurement Input Liquidation Value [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs	[1]	Liquidation Value
Range (Weighted Average)	[3]
Common Stock in Private Companies [Member] | AFFO Multiple [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		AFFO(4) multiple	[1],[4]	AFFO(4) multiple	[2],[5]
Common Stock in Private Companies [Member] | AFFO Multiple [Member] | Minimum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			23.03
Common Stock in Private Companies [Member] | AFFO Multiple [Member] | Maximum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			36.28
Common Stock in Private Companies [Member] | AFFO Multiple [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			23.03
Common Stock in Private Companies [Member] | Measurement Input, Discount Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs	[2]			Discount rate
Common Stock in Private Companies [Member] | Measurement Input, Discount for Lack of Marketability [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs	[2],[7]			DLOM
Common Stock in Private Companies [Member] | Measurement Input Financing Risk [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs	[2]			Financing Risk
Range (Weighted Average)	[6]			10
Common Stock in Private Companies [Member] | Measurement Input Financing Risk [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			10
Common Stock in Private Companies [Member] | Valuation, Market Approach [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique		Market approach	[8]	Market approach	[9]
Common Stock in Private Companies [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Minimum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		1.06	[3]	1.80	[6]
Common Stock in Private Companies [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Maximum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		4.42	[3]	9.62	[6]
Common Stock in Private Companies [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		1.74	[3]	6	[6]
Common Stock in Private Companies [Member] | PWERM [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique		PWERM	[8],[10]	PWERM	[9],[11]
Common Stock in Private Companies [Member] | PWERM [Member] | AFFO Multiple [Member] | Minimum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[3]	8.62
Common Stock in Private Companies [Member] | PWERM [Member] | AFFO Multiple [Member] | Maximum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[3]	12.62
Common Stock in Private Companies [Member] | PWERM [Member] | AFFO Multiple [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[3]	10.94
Common Stock in Private Companies [Member] | PWERM [Member] | Measurement Input, Discount for Lack of Marketability [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			10
Common Stock in Private Companies [Member] | PWERM [Member] | Measurement Input, Discount for Lack of Marketability [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			10
Common Stock in Private Companies [Member] | Valuation Technique, Discounted Cash Flow [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique	[9]			Discounted cash flow
Common Stock in Private Companies [Member] | Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			15
Common Stock in Private Companies [Member] | Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			15
Preferred Stock in Private Companies [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value of assets		$ 117,214,465		$ 163,801,798
Preferred Stock in Private Companies [Member] | Measurement Input, Revenue Multiple [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		Revenue multiples	[1]	Revenue multiples	[2]
Preferred Stock in Private Companies [Member] | Measurement Input Liquidation Value [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs	[1]	Liquidation Value
Range (Weighted Average)	[3]
Preferred Stock in Private Companies [Member] | Measurement Input, Discount Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		Discount rate	[1]	Discount rate	[2]
Preferred Stock in Private Companies [Member] | Measurement Input, Discount for Lack of Marketability [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		DLOM	[1]	DLOM	[2]
Range (Weighted Average)		10	[3]	10	[6]
Preferred Stock in Private Companies [Member] | Measurement Input, Discount for Lack of Marketability [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		10	[3]	10	[6]
Preferred Stock in Private Companies [Member] | Measurement Input Financing Risk [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		Financing Risk	[1]	Financing Risk	[2]
Range (Weighted Average)		10	[3]	10	[6]
Preferred Stock in Private Companies [Member] | Measurement Input Financing Risk [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		10	[3]	10	[6]
Preferred Stock in Private Companies [Member] | Valuation, Market Approach [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique		Market approach	[8]	Market approach	[9]
Preferred Stock in Private Companies [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Minimum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		0.47	[3]	0.53	[6]
Preferred Stock in Private Companies [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Maximum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		5.45	[3]	9.62	[6]
Preferred Stock in Private Companies [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		2.38	[3]	6.63	[6]
Preferred Stock in Private Companies [Member] | PWERM [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique		PWERM	[8],[10]	PWERM	[9],[11]
Preferred Stock in Private Companies [Member] | PWERM [Member] | Measurement Input, Revenue Multiple [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[3]	1.17
Preferred Stock in Private Companies [Member] | PWERM [Member] | Measurement Input, Revenue Multiple [Member] | Minimum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			1.05
Preferred Stock in Private Companies [Member] | PWERM [Member] | Measurement Input, Revenue Multiple [Member] | Maximum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			9.62
Preferred Stock in Private Companies [Member] | PWERM [Member] | Measurement Input, Revenue Multiple [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		1.26	[3]	3.04	[6]
Preferred Stock in Private Companies [Member] | Valuation Technique, Discounted Cash Flow [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique		Discounted cash flow	[8]	Discounted cash flow	[9]
Preferred Stock in Private Companies [Member] | Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[3]	15
Preferred Stock in Private Companies [Member] | Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[3]	15
Preferred Stock in Private Companies [Member] | Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			15
Preferred Stock in Private Companies [Member] | Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			15
Debt Investments [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value of assets		$ 4,488,200		$ 3,011,438
Debt Investments [Member] | Measurement Input, Revenue Multiple [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		Revenue multiples	[1]	Revenue multiples	[2]
Debt Investments [Member] | Valuation, Market Approach [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique		Market approach	[8]	Market approach	[9]
Debt Investments [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Minimum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		0.47	[3]	1.74	[6]
Debt Investments [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Maximum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		5.45	[3]	2.91	[6]
Debt Investments [Member] | Valuation, Market Approach [Member] | Measurement Input, Revenue Multiple [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		3.6	[3]	1.95	[6]
Equity Option [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value of assets		$ 3,469,497		$ 4,959,112
Equity Option [Member] | Measurement Input, Discount Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		Discount Rate	[1]	Discount Rate	[2]
Equity Option [Member] | Measurement Input Term of Expiration [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs		Term to expiration (Years)	[1]	Term to expiration (Years)	[2]
Equity Option [Member] | Measurement Input, Option Volatility [Member]
Impairment Effects on Earnings Per Share [Line Items]
Unobservable Inputs	[2]			Volatility
Equity Option [Member] | Measurement Input, Price Volatility [Member] | Minimum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			37.7
Equity Option [Member] | Measurement Input, Price Volatility [Member] | Maximum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			56.5
Equity Option [Member] | Measurement Input, Price Volatility [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)	[6]			37.7
Equity Option [Member] | Valuation Technique, Discounted Cash Flow [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique		Discounted cash flow	[8]	Discounted cash flow	[9]
Equity Option [Member] | Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		15	[3]	15	[6]
Equity Option [Member] | Valuation Technique, Discounted Cash Flow [Member] | Measurement Input, Discount Rate [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		15	[3]	15	[6]
Equity Option [Member] | Valuation Technique, Option Pricing Model [Member]
Impairment Effects on Earnings Per Share [Line Items]
Valuation Approach/ Technique		Option pricing model	[8]	Option pricing model	[9]
Equity Option [Member] | Valuation Technique, Option Pricing Model [Member] | Measurement Input Term of Expiration [Member] | Minimum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		1	[3]	0.17	[6]
Equity Option [Member] | Valuation Technique, Option Pricing Model [Member] | Measurement Input Term of Expiration [Member] | Maximum [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		5.29	[3]	6.61	[6]
Equity Option [Member] | Valuation Technique, Option Pricing Model [Member] | Measurement Input Term of Expiration [Member] | Weighted Average [Member]
Impairment Effects on Earnings Per Share [Line Items]
Range (Weighted Average)		1.65	[3]	3.08	[6]
[1]The Board considers all relevant information that can reasonably be obtained when determining the fair value of Level 3 investments. Due to any given portfolio company’s information rights, changes in capital structure, recent events, transactions, or liquidity events, the type and availability of unobservable inputs may change. Increases/(decreases) in revenue multiples, earnings before interest and taxes (“EBIT”) multiples, time to expiration, and stock price/strike price would result in higher (lower) fair values, all else equal. Decreases/(increases) in discount rates, volatility, and annual risk rates, would result in higher (lower) fair values, all else equal. The market approach utilizes market value (revenue and EBIT) multiples of publicly traded comparable companies and available precedent sales transactions of comparable companies. The Company carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value its portfolio companies. These factors include, but are not limited to, the type of organization, similarity to the business being valued, relevant risk factors, as well as size, profitability and growth expectations. In general, precedent transactions include recent rounds of financing, recent purchases made by the Company, and tender offers. Refer to “Note 2—Significant Accounting Policies— Investments at Fair Value Investments at Fair Value Investments at Fair Value Investments at Fair Value

SCHEDULE OF AGGREGATE VALUE OF

SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021
Impairment Effects on Earnings Per Share [Line Items]
Fair value, beginning	$ 214,632,504		$ 186,144,376
Transfers out of Level 3	(8,742,396)	[1]	(193,897,910)	[2]
Purchases, capitalized fees and interest	22,780,064		81,716,038
Sales/Maturity of investments	(1,874,470)		(13,053,111)
Realized gains/(losses)	90,586		5,741,192
Net change in unrealized appreciation/(depreciation) included in earnings	(83,021,195)		147,981,919
Fair value, ending	143,865,093		214,632,504
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held	(70,818,192)		52,473,604
Common Stock [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value, beginning	42,860,156		34,190,839
Transfers out of Level 3	(6,918,251)	[1]	(31,652,675)	[2]
Purchases, capitalized fees and interest			36,154,823
Sales/Maturity of investments	(874,470)		(61,675)
Realized gains/(losses)	160,965		204,195
Net change in unrealized appreciation/(depreciation) included in earnings	(16,535,469)		4,024,649
Fair value, ending	18,692,931		42,860,156
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held	(7,023,165)		6,117,069
Preferred Stock [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value, beginning	163,801,798		141,235,987
Transfers out of Level 3	(1,775,506)	[1]	(155,414,652)	[2]
Purchases, capitalized fees and interest	20,767,788		43,239,463
Sales/Maturity of investments			(10,646,457)
Realized gains/(losses)			5,551,864
Net change in unrealized appreciation/(depreciation) included in earnings	(65,579,615)		139,835,593
Fair value, ending	117,214,465		163,801,798
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held	(63,138,372)		46,943,434
Debt Investments [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value, beginning	3,011,438
Fair value, ending	4,488,200		3,011,438
Debt Investments [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value, beginning	3,011,438		4,845,340
Transfers out of Level 3		[1]	(5,211,120)	[2]
Purchases, capitalized fees and interest	1,509,093
Sales/Maturity of investments	(1,000,000)		(2,344,979)
Realized gains/(losses)			88,788
Net change in unrealized appreciation/(depreciation) included in earnings	967,669		5,633,409
Fair value, ending	4,488,200		3,011,438
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held	967,669
Options [Member] | Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value, beginning	4,959,112		5,872,210
Transfers out of Level 3	(48,639)	[1]	(1,619,463)	[2]
Purchases, capitalized fees and interest	503,183		2,321,752
Sales/Maturity of investments
Realized gains/(losses)	(70,379)		(103,655)
Net change in unrealized appreciation/(depreciation) included in earnings	(1,873,780)		(1,511,732)
Fair value, ending	3,469,497		4,959,112
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held	$ (1,624,324)		$ (586,899)
[1]During the year ended December 31, 2022, the Company’s portfolio investments had the following corporate actions which are reflected above:[2]During the year ended December 31, 2021, the Company’s portfolio investments had the following corporate actions which are reflected above:

SCHEDULE OF AGGREGATE VALUE O_2

SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES (Details) (Parenthetical) - $ / shares	Dec. 31, 2022	Dec. 31, 2021
Schedule of Investments [Line Items]
Interest rate	6%	6%
Enjoy Technology, Inc [Member]
Schedule of Investments [Line Items]
Interest rate		14%
Series F Preferred Stock [Member] | Coursera, Inc. [Member]
Schedule of Investments [Line Items]
Interest rate		8%
Series B Preferred Stock [Member] | Coursera, Inc. [Member]
Schedule of Investments [Line Items]
Interest rate		8%
Series B Preferred Stock [Member] | Enjoy Technology, Inc [Member]
Schedule of Investments [Line Items]
Interest rate		6%
Series A Preferred Stock [Member] | Enjoy Technology, Inc [Member]
Schedule of Investments [Line Items]
Interest rate		6%
Junior Preferred Warrants [Member]
Schedule of Investments [Line Items]
Strike price	$ 12.42
Expiration Date	Nov. 09, 2025
Common Warrants [Member]
Schedule of Investments [Line Items]
Strike price	$ 3.98
Expiration Date	Nov. 09, 2025

SCHEDULE OF INVESTMENTS IN AND

SCHEDULE OF INVESTMENTS IN AND ADVANCES TO AFFILIATES (Details) - USD ($)

3 Months Ended

12 Months Ended

Dec. 31, 2022

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Dec. 31, 2021

Sep. 30, 2021

Jun. 30, 2021

Mar. 31, 2021

Dec. 31, 2020

Sep. 30, 2020

Jun. 30, 2020

Mar. 31, 2020

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Schedule of Investments [Line Items]

Realized Gains/(Losses)

$ (1,894,406)

$ (5,141,097)

$ (1,966,225)

$ 3,096,275

$ 46,428,514

$ 32,495,660

$ 27,658,812

$ 112,152,518

$ 7,108,580

$ 2,378,390

$ (23,987)

$ 6,978,240

$ (5,905,453)

$ 218,735,504

$ 16,441,223

Unrealized Gains/ (Losses)

$ (7,633,982)

$ (36,951,920)

$ (88,562,575)

21,584,885

$ (53,134,601)

$ (15,023,778)

$ 7,741,252

(1,315,837)

58,424,928

$ 16,129,442

$ 26,522,195

$ (27,665,934)

$ (111,563,592)

$ (61,732,964)

73,410,631

Percentage of Net Assets

74.80%

71.30%

74.80%

71.30%

Controlled Investments [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

$ 1,685,000

[1],[2]

$ 390,000

[3],[4]

Fair value of investment, beginning balance

[4]

13,758,874

[1],[2]

809,198

[3]

13,758,874

[1],[2]

809,198

[3]

Transfer In/Out

[1],[2]

[3],[4]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2]

12,722,482

[3],[4]

Sales

[1],[2]

[3],[4]

Realized Gains/(Losses)

[1],[2]

[3],[4]

Unrealized Gains/ (Losses)

(63,004)

[1],[2]

227,194

[3],[4]

Fair value of investment, ending balance

$ 13,695,870

[1],[2]

$ 13,758,874

[1],[2],[4]

809,198

[3],[4]

$ 13,695,870

[1],[2]

$ 13,758,874

[1],[2],[4]

809,198

[3],[4]

Percentage of Net Assets

6.52%

[2]

3.78%

[4]

6.52%

[2]

3.78%

[4]

Controlled Investments [Member] | Options Held [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[1],[2]

Interest, Fees, or Dividends Credited in Income

[3],[4]

Fair value of investment, beginning balance

[4]

1,157,487

[1],[2]

[3]

$ 1,157,487

[1],[2]

[3]

Transfer In/Out

[1],[2]

[3],[4]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2]

1,159,150

[3],[4]

Sales

[1],[2]

[3],[4]

Realized Gains/(Losses)

[3],[4]

Unrealized Gains/ (Losses)

[1],[2]

(1,663)

[3],[4]

Fair value of investment, ending balance

$ 1,157,487

[1],[2]

$ 1,157,487

[1],[2],[4]

[3],[4]

$ 1,157,487

[1],[2]

$ 1,157,487

[1],[2],[4]

[3],[4]

Percentage of Net Assets

0.55%

[1],[2]

0.32%

[3],[4]

0.55%

[1],[2]

0.32%

[3],[4]

Controlled Investments [Member] | Preferred Stock [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[2]

[3],[4]

Fair value of investment, beginning balance

[4]

1,047,033

[1],[2]

809,198

[3]

1,047,033

[1],[2]

809,198

[3]

Transfer In/Out

[1],[2]

[3],[4]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2]

[3],[4]

Sales

[1],[2]

[3],[4]

Realized Gains/(Losses)

[1],[2]

[3],[4]

Unrealized Gains/ (Losses)

(63,005)

[1],[2]

237,835

[3],[4]

Fair value of investment, ending balance

$ 984,028

[1],[2]

$ 1,047,033

[1],[2],[4]

809,198

[3],[4]

$ 984,028

[1],[2]

$ 1,047,033

[1],[2],[4]

809,198

[3],[4]

Percentage of Net Assets

0.47%

[1],[2]

0.29%

[3],[4]

0.47%

[1],[2]

0.29%

[3],[4]

Controlled Investments [Member] | Common Stock [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

$ 1,685,000

[1],[2]

$ 390,000

[3],[4]

Fair value of investment, beginning balance

[4]

11,554,354

[1],[2]

[3]

11,554,354

[1],[2]

[3]

Transfer In/Out

[1],[2]

[3],[4]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2]

11,563,332

[3],[4]

Sales

[1],[2]

[3],[4]

Realized Gains/(Losses)

[1],[2]

[3],[4]

Unrealized Gains/ (Losses)

1

[1],[2]

(8,978)

[3],[4]

Fair value of investment, ending balance

$ 11,554,355

[1],[2]

$ 11,554,354

[1],[2],[4]

[3],[4]

$ 11,554,355

[1],[2]

$ 11,554,354

[1],[2],[4]

[3],[4]

Percentage of Net Assets

5.50%

[1],[2]

3.17%

[3],[4]

5.50%

[1],[2]

3.17%

[3],[4]

Non Controlled Affiliate Investments [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

$ 102,632

[3],[6],[7]

Fair value of investment, beginning balance

[6],[7]

14,609,089

[1],[5]

30,165,773

[3]

14,609,089

[1],[5]

30,165,773

[3]

Transfer In/Out

[1],[5]

(9,009,952)

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

500,319

[3],[6],[7]

Sales

[1],[5]

(6,009,095)

[3],[7]

Realized Gains/(Losses)

(70,379)

[1],[5]

1,864,564

[3],[6],[7]

Unrealized Gains/ (Losses)

(1,947,548)

[1],[5]

(2,902,520)

[3],[6],[7]

Fair value of investment, ending balance

$ 12,591,162

[1],[5]

$ 14,609,089

[1],[5],[6],[7]

30,165,773

[3],[6],[7]

$ 12,591,162

[1],[5]

$ 14,609,089

[1],[5],[6],[7]

30,165,773

[3],[6],[7]

Percentage of Net Assets

6%

[1],[5]

4.01%

[3],[6],[7]

6%

[1],[5]

4.01%

[3],[6],[7]

Non Controlled Affiliate Investments [Member] | Options Held [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6],[7]

Fair value of investment, beginning balance

[6],[7]

2,273,268

[1],[5]

3,042,143

[3]

2,273,268

[1],[5]

3,042,143

[3]

Transfer In/Out

[1],[5]

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

(70,379)

[1],[5]

(103,655)

[3],[6],[7]

Unrealized Gains/ (Losses)

(1,550,762)

[1],[5]

(665,220)

[3],[6],[7]

Fair value of investment, ending balance

$ 652,127

[1],[5]

$ 2,273,268

[1],[5],[6],[7]

3,042,143

[3],[6],[7]

$ 652,127

[1],[5]

$ 2,273,268

[1],[5],[6],[7]

3,042,143

[3],[6],[7]

Percentage of Net Assets

0.31%

[1],[5]

0.63%

[3],[6],[7]

0.31%

[1],[5]

0.63%

[3],[6],[7]

Non Controlled Affiliate Investments [Member] | Options Held [Member] | Global Innovation Platform [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6],[7]

Fair value of investment, beginning balance

[6],[7]

2,273,268

[1],[5]

2,279,585

[3]

2,273,268

[1],[5]

2,279,585

[3]

Transfer In/Out

[1],[5]

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6],[7]

Realized Gains/(Losses)

(70,379)

[1],[5]

(103,655)

[3],[6],[7]

Unrealized Gains/ (Losses)

(1,550,762)

[1],[5]

97,338

[3],[6],[7]

Fair value of investment, ending balance

$ 652,127

[1],[5]

$ 2,273,268

[1],[5],[6],[7]

2,279,585

[3],[6],[7]

$ 652,127

[1],[5]

$ 2,273,268

[1],[5],[6],[7]

2,279,585

[3],[6],[7]

Percentage of Net Assets

0.31%

[1],[5]

0.63%

[3],[6],[7]

0.31%

[1],[5]

0.63%

[3],[6],[7]

Non Controlled Affiliate Investments [Member] | Options Held [Member] | Global Innovation Platform [Member] | Derivative Security, Expiration Date 8/23/2024 [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7],[8]

1

1

Interest, Fees, or Dividends Credited in Income

[3],[7],[8]

Fair value of investment, beginning balance

[3],[7]

2,268,268

[8]

2,173,148

[6]

$ 2,268,268

[8]

2,173,148

[6]

Transfer In/Out

[3],[7],[8]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[9]

[3],[7],[8]

Realized Gains/(Losses)

[3],[7],[8]

Unrealized Gains/ (Losses)

[3],[7],[8]

95,120

Fair value of investment, ending balance

[3],[7]

$ 2,268,268

[8]

2,173,148

[6]

$ 2,268,268

[8]

2,173,148

[6]

Percentage of Net Assets

[8]

0.62%

0.62%

Non Controlled Affiliate Investments [Member] | Preferred Stock [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

11,830,722

[1],[5]

17,368,051

[3]

11,830,722

[1],[5]

17,368,051

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

(4,664,114)

[3],[7]

Realized Gains/(Losses)

[1],[5]

1,879,430

[3],[7]

Unrealized Gains/ (Losses)

(1,879,887)

[1],[5]

(2,752,645)

[3],[7]

Fair value of investment, ending balance

$ 9,950,835

[1],[5]

$ 11,830,722

[1],[5],[7]

17,368,051

[3],[7]

$ 9,950,835

[1],[5]

$ 11,830,722

[1],[5],[7]

17,368,051

[3],[7]

Percentage of Net Assets

4.74%

[1],[5]

3.24%

[3],[7]

4.74%

[1],[5]

3.24%

[3],[7]

Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Knowledge Networks [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

[1],[5]

[3]

[1],[5]

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

[1],[5]

[3],[7]

Unrealized Gains/ (Losses)

[1],[5]

[3],[7]

Fair value of investment, ending balance

[1],[5]

[1],[5],[7]

[3],[7]

[1],[5]

[1],[5],[7]

[3],[7]

Percentage of Net Assets

[1],[5]

[3],[7]

[1],[5]

[3],[7]

Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Digital Media Platform [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

[1],[5]

9,335,823

[3]

[1],[5]

9,335,823

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

[1],[5]

[3],[7]

Unrealized Gains/ (Losses)

[1],[5]

(9,335,823)

[3],[7]

Fair value of investment, ending balance

[1],[5]

[1],[5],[7]

9,335,823

[3],[7]

[1],[5]

[1],[5],[7]

9,335,823

[3],[7]

Percentage of Net Assets

[1],[5]

[3],[7]

[1],[5]

[3],[7]

Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Interactive Learning [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

11,830,722

[1],[5]

7,958,346

[3]

11,830,722

[1],[5]

7,958,346

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

[1],[5]

[3],[7]

Unrealized Gains/ (Losses)

(1,879,887)

[1],[5]

3,872,376

[3],[7]

Fair value of investment, ending balance

$ 9,950,835

[1],[5]

$ 11,830,722

[1],[5],[7]

7,958,346

[3],[7]

$ 9,950,835

[1],[5]

$ 11,830,722

[1],[5],[7]

7,958,346

[3],[7]

Percentage of Net Assets

4.74%

[1],[5]

3.24%

[3],[6],[7]

4.74%

[1],[5]

3.24%

[3],[6],[7]

Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Corporate Education [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

73,882

73,882

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

(4,664,114)

Realized Gains/(Losses)

[3],[7]

1,879,430

Unrealized Gains/ (Losses)

[3],[7]

2,710,802

Fair value of investment, ending balance

[3],[7]

73,882

73,882

Percentage of Net Assets

[3],[7]

Non Controlled Affiliate Investments [Member] | Common Stock [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

$ 102,632

[3],[6],[7]

Fair value of investment, beginning balance

[6],[7]

[1],[5]

8,937,690

[3]

[1],[5]

8,937,690

[3]

Transfer In/Out

[1],[5]

(9,009,952)

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

500,319

[3],[6],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

[1],[5]

[3],[6],[7]

Unrealized Gains/ (Losses)

[1],[5]

(428,057)

[3],[6],[7]

Fair value of investment, ending balance

[1],[5]

[1],[5],[6],[7]

8,937,690

[3],[6],[7]

[1],[5]

[1],[5],[6],[7]

8,937,690

[3],[6],[7]

Percentage of Net Assets

[1],[5]

[3],[6],[7]

[1],[5]

[3],[6],[7]

Non Controlled Affiliate Investments [Member] | Debt Investments [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

505,099

[1],[5]

817,889

[3]

505,099

[1],[5]

817,889

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

(1,344,981)

[3],[7]

Realized Gains/(Losses)

[1],[5]

88,789

[3],[7]

Unrealized Gains/ (Losses)

1,483,101

[1],[5]

943,402

[3],[7]

Fair value of investment, ending balance

$ 1,988,200

[1],[5]

$ 505,099

[1],[5],[7]

817,889

[3],[7]

$ 1,988,200

[1],[5]

$ 505,099

[1],[5],[7]

817,889

[3],[7]

Percentage of Net Assets

0.95%

[1],[5]

14%

[3],[7]

0.95%

[1],[5]

14%

[3],[7]

Colombier Sponsor LLC [Member] | Controlled Investments [Member] | Options Held [Member]

Schedule of Investments [Line Items]

Principal/Quantity

2,700,000

[1],[2],[10],[11]

2,700,000

[3],[4],[12],[13]

2,700,000

[1],[2],[10],[11]

2,700,000

[3],[4],[12],[13]

Interest, Fees, or Dividends Credited in Income

[1],[2],[10],[11]

[3],[4],[12],[13]

Fair value of investment, beginning balance

[4],[13]

1,157,487

[1],[2],[10],[11]

[3],[12]

1,157,487

[1],[2],[10],[11]

[3],[12]

Transfer In/Out

[1],[2],[10],[11]

[3],[4],[12],[13]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2],[10],[11]

1,159,150

[3],[4],[12],[13]

Sales

[1],[2],[10],[11]

[3],[4],[12],[13]

Realized Gains/(Losses)

[1],[2],[10],[11]

[3],[4],[12],[13]

Unrealized Gains/ (Losses)

[1],[2],[10],[11]

(1,663)

[3],[4],[12],[13]

Fair value of investment, ending balance

$ 1,157,487

[1],[2],[10],[11]

$ 1,157,487

[1],[2],[4],[10],[11],[13]

[3],[4],[12],[13]

$ 1,157,487

[1],[2],[10],[11]

$ 1,157,487

[1],[2],[4],[10],[11],[13]

[3],[4],[12],[13]

Percentage of Net Assets

0.55%

[1],[2],[10],[11]

0.32%

[3],[4],[12],[13]

0.55%

[1],[2],[10],[11]

0.32%

[3],[4],[12],[13]

Colombier Sponsor LLC [Member] | Controlled Investments [Member] | Common Stock [Member]

Schedule of Investments [Line Items]

Principal/Quantity

1,976,033

[1],[2],[10],[11]

1,976,033

[3],[4],[12],[13]

1,976,033

[1],[2],[10],[11]

1,976,033

[3],[4],[12],[13]

Interest, Fees, or Dividends Credited in Income

[1],[2],[10],[11]

[3],[4],[12],[13]

Fair value of investment, beginning balance

[4],[13]

1,554,354

[1],[2],[10],[11]

[3],[12]

1,554,354

[1],[2],[10],[11]

[3],[12]

Transfer In/Out

[1],[2],[10],[11]

[3],[4],[12],[13]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2],[10],[11]

1,556,587

[3],[4],[12],[13]

Sales

[1],[2],[10],[11]

[3],[4],[12],[13]

Realized Gains/(Losses)

[1],[2],[10],[11]

[3],[4],[12],[13]

Unrealized Gains/ (Losses)

1

[1],[2],[10],[11]

(2,233)

[3],[4],[12],[13]

Fair value of investment, ending balance

$ 1,554,355

[1],[2],[10],[11]

$ 1,554,354

[1],[2],[4],[10],[11],[13]

[3],[4],[12],[13]

$ 1,554,355

[1],[2],[10],[11]

$ 1,554,354

[1],[2],[4],[10],[11],[13]

[3],[4],[12],[13]

Percentage of Net Assets

0.74%

[1],[2],[10],[11]

0.43%

[3],[4],[12],[13]

0.74%

[1],[2],[10],[11]

0.43%

[3],[4],[12],[13]

SPBRX Inc [Member] | Controlled Investments [Member] | Preferred Stock [Member]

Schedule of Investments [Line Items]

Principal/Quantity

14,300,000

[1],[2],[14]

14,300,000

[3],[4],[15]

14,300,000

[1],[2],[14]

14,300,000

[3],[4],[15]

Interest, Fees, or Dividends Credited in Income

[1],[2],[14]

[3],[4],[15]

Fair value of investment, beginning balance

[4]

1,047,033

[1],[2],[14]

809,198

[3],[15]

1,047,033

[1],[2],[14]

809,198

[3],[15]

Transfer In/Out

[1],[2],[14]

[3],[4],[15]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2],[14]

[3],[4],[15]

Sales

[1],[2],[14]

[3],[4],[15]

Realized Gains/(Losses)

[1],[2],[14]

[3],[4],[15]

Unrealized Gains/ (Losses)

(63,005)

[1],[2],[14]

237,835

[3],[4],[15]

Fair value of investment, ending balance

$ 984,028

[1],[2],[14]

$ 1,047,033

[1],[2],[4],[14]

809,198

[3],[4],[15]

$ 984,028

[1],[2],[14]

$ 1,047,033

[1],[2],[4],[14]

809,198

[3],[4],[15]

Percentage of Net Assets

0.47%

[1],[2],[14]

0.29%

[3],[4],[15]

0.47%

[1],[2],[14]

0.29%

[3],[4],[15]

SPBRX Inc [Member] | Controlled Investments [Member] | Common Stock [Member]

Schedule of Investments [Line Items]

Principal/Quantity

100,000

[1],[2]

100,000

[3],[4]

100,000

[1],[2]

100,000

[3],[4]

Interest, Fees, or Dividends Credited in Income

[1],[2]

[3],[4]

Fair value of investment, beginning balance

[4]

[1],[2]

[3]

[1],[2]

[3]

Transfer In/Out

[1],[2]

[3],[4]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2]

[3],[4]

Sales

[1],[2]

[3],[4]

Realized Gains/(Losses)

[1],[2]

[3],[4]

Unrealized Gains/ (Losses)

[1],[2]

[3],[4]

Fair value of investment, ending balance

[1],[2]

[1],[2],[4]

[3],[4]

[1],[2]

[1],[2],[4]

[3],[4]

Percentage of Net Assets

[1],[2]

[3],[4]

[1],[2]

[3],[4]

Architect Capital PayJoy SPV, LLC [Member] | Controlled Investments [Member] | Common Stock [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[3],[4],[13],[16],[17]

$ 390,000

Fair value of investment, beginning balance

[3],[4],[13],[16],[17]

10,000,000

$ 10,000,000

Transfer In/Out

[3],[4],[13],[16],[17]

Purchases, Capitalized Fees, Interest and Amortization

[3],[4],[13],[16],[17]

10,006,745

Sales

[3],[4],[13],[16],[17]

Realized Gains/(Losses)

[3],[4],[13],[16],[17]

Unrealized Gains/ (Losses)

[3],[4],[13],[16],[17]

(6,745)

Fair value of investment, ending balance

[3],[4],[13],[16],[17]

$ 10,000,000

$ 10,000,000

Percentage of Net Assets

[3],[4],[13],[16],[17]

2.74%

2.74%

Principal/Quantity

[3],[4],[13],[16],[17]

$ 10,000,000

$ 10,000,000

Architect Capital PayJoy SPV, LLC [Member] | Controlled Investments [Member] | Membership [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[2],[10],[11],[18]

1,685,000

Fair value of investment, beginning balance

[1],[2],[10],[11],[18]

10,000,000

10,000,000

Transfer In/Out

[1],[2],[10],[11],[18]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2],[10],[11],[18]

Sales

[1],[2],[10],[11],[18]

Realized Gains/(Losses)

[1],[2],[10],[11],[18]

Unrealized Gains/ (Losses)

[1],[2],[10],[11],[18]

Fair value of investment, ending balance

[1],[2],[10],[11],[18]

$ 10,000,000

10,000,000

$ 10,000,000

10,000,000

Percentage of Net Assets

[1],[2],[10],[11],[18]

4.76%

4.76%

Principal/Quantity

[1],[2],[10],[11],[18]

$ 10,000,000

$ 10,000,000

OneValley, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Debt Investments [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5],[9],[19]

[3],[7],[8],[20]

Fair value of investment, beginning balance

[7],[8],[20]

505,099

[1],[5],[9],[19]

505,099

[3]

505,099

[1],[5],[9],[19]

505,099

[3]

Transfer In/Out

[1],[5],[9],[19]

[3],[7],[8],[20]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[9],[19]

[3],[7],[8],[20]

Sales

[1],[5],[9],[19]

[3],[7],[8],[20]

Realized Gains/(Losses)

[1],[5],[9],[19]

[3],[7],[8],[20]

Unrealized Gains/ (Losses)

1,483,101

[1],[5],[9],[19]

[3],[7],[8],[20]

Fair value of investment, ending balance

$ 1,988,200

[1],[5],[9],[19]

$ 505,099

[1],[5],[7],[8],[9],[19],[20]

505,099

[3],[7],[8],[20]

$ 1,988,200

[1],[5],[9],[19]

$ 505,099

[1],[5],[7],[8],[9],[19],[20]

505,099

[3],[7],[8],[20]

Percentage of Net Assets

0.95%

[1],[5],[9],[19]

14%

[3],[7],[8],[20]

0.95%

[1],[5],[9],[19]

14%

[3],[7],[8],[20]

Principal/Quantity

$ 1,010,198

[1],[5],[9],[19]

$ 1,010,198

[3],[7],[8],[20]

$ 1,010,198

[1],[5],[9],[19]

$ 1,010,198

[3],[7],[8],[20]

Maven Research Inc [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Series C Preferred Stock [Member] | Knowledge Networks [Member]

Schedule of Investments [Line Items]

Principal/Quantity

318,979

[1],[5]

318,979

[3],[7]

318,979

[1],[5]

318,979

[3],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

[1],[5]

[3]

[1],[5]

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

[1],[5]

[3],[7]

Unrealized Gains/ (Losses)

[1],[5]

[3],[7]

Fair value of investment, ending balance

[1],[5]

[1],[5],[7]

[3],[7]

[1],[5]

[1],[5],[7]

[3],[7]

Percentage of Net Assets

[1],[5]

[3],[7]

[1],[5]

[3],[7]

Maven Research Inc [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Series B Preferred Stock [Member] | Knowledge Networks [Member]

Schedule of Investments [Line Items]

Principal/Quantity

49,505

[1],[5]

49,505

[3],[7]

49,505

[1],[5]

49,505

[3],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

[1],[5]

[3]

[1],[5]

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

[1],[5]

[3],[7]

Unrealized Gains/ (Losses)

[1],[5]

[3],[7]

Fair value of investment, ending balance

[1],[5]

[1],[5],[7]

[3],[7]

[1],[5]

[1],[5],[7]

[3],[7]

Percentage of Net Assets

[1],[5]

[3],[7]

[1],[5]

[3],[7]

Maven Research Inc [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series C-2 6% [Member] | Knowledge Networks [Member]

Schedule of Investments [Line Items]

Sales

[3],[7]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Common Warrants [Member] | Digital Media Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

295,565

[1],[5]

295,565

[3],[7]

295,565

[1],[5]

295,565

[3],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

[1],[5]

762,558

[3]

[1],[5]

762,558

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

[1],[5]

[3],[7]

Unrealized Gains/ (Losses)

[1],[5]

(762,558)

[3],[7]

Fair value of investment, ending balance

[1],[5]

[1],[5],[7]

762,558

[3],[7]

[1],[5]

[1],[5],[7]

762,558

[3],[7]

Percentage of Net Assets

[1],[5]

[3],[7]

[1],[5]

[3],[7]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series C-2 6% [Member] | Knowledge Networks [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

683,482

683,482

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

1,865,547

1,865,547

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Realized Gains/(Losses)

[3],[7]

Unrealized Gains/ (Losses)

[3],[7]

(1,865,547)

Fair value of investment, ending balance

[3],[7]

1,865,547

1,865,547

Percentage of Net Assets

[3],[7]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series C-2 6% [Member] | Digital Media Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[1],[5]

683,482

683,482

Interest, Fees, or Dividends Credited in Income

[1],[5]

Fair value of investment, beginning balance

[1],[5]

Transfer In/Out

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

Realized Gains/(Losses)

[1],[5]

Unrealized Gains/ (Losses)

[1],[5]

Fair value of investment, ending balance

[1],[5]

Percentage of Net Assets

[1],[5]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series B 6% [Member] | Knowledge Networks [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

922,509

922,509

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

3,350,952

3,350,952

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

Realized Gains/(Losses)

[3],[7]

Unrealized Gains/ (Losses)

[3],[7]

(3,350,952)

Fair value of investment, ending balance

[3],[7]

3,350,952

3,350,952

Percentage of Net Assets

[3],[7]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series B 6% [Member] | Digital Media Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[1],[5]

922,509

922,509

Interest, Fees, or Dividends Credited in Income

[1],[5]

Fair value of investment, beginning balance

[1],[5]

Transfer In/Out

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

Sales

[1],[5]

Realized Gains/(Losses)

[1],[5]

Unrealized Gains/ (Losses)

[1],[5]

Fair value of investment, ending balance

[1],[5]

Percentage of Net Assets

[1],[5]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series A 6% [Member] | Knowledge Networks [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

1,090,909

1,090,909

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

2,824,679

2,824,679

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

Realized Gains/(Losses)

[3],[7]

Unrealized Gains/ (Losses)

[3],[7]

(2,824,679)

Fair value of investment, ending balance

[3],[7]

2,824,679

2,824,679

Percentage of Net Assets

[3],[7]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series A 6% [Member] | Digital Media Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[1],[5]

1,090,909

1,090,909

Interest, Fees, or Dividends Credited in Income

[1],[5]

Fair value of investment, beginning balance

[1],[5]

Transfer In/Out

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

Sales

[1],[5]

Realized Gains/(Losses)

[1],[5]

Unrealized Gains/ (Losses)

[1],[5]

Fair value of investment, ending balance

[1],[5]

Percentage of Net Assets

[1],[5]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series Seed 6% [Member] | Knowledge Networks [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

500,000

500,000

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

1,294,645

1,294,645

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

Realized Gains/(Losses)

[3],[7]

Unrealized Gains/ (Losses)

[3],[7]

(1,294,645)

Fair value of investment, ending balance

[3],[7]

1,294,645

1,294,645

Percentage of Net Assets

[3],[7]

Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series Seed 6% [Member] | Digital Media Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[1],[5]

500,000

500,000

Interest, Fees, or Dividends Credited in Income

[1],[5]

Fair value of investment, beginning balance

[1],[5]

Transfer In/Out

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

Sales

[1],[5]

Realized Gains/(Losses)

[1],[5]

Unrealized Gains/ (Losses)

[1],[5]

Fair value of investment, ending balance

[1],[5]

Percentage of Net Assets

[1],[5]

StormWind, LLC [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series D 8% [Member] | Interactive Learning [Member]

Schedule of Investments [Line Items]

Principal/Quantity

329,337

[1],[5],[21]

329,337

[3],[6],[7]

329,337

[1],[5],[21]

329,337

[3],[6],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5],[21]

[3],[6],[7]

Fair value of investment, beginning balance

[7]

621,093

[1],[5],[21]

440,515

[3],[6]

621,093

[1],[5],[21]

440,515

[3],[6]

Transfer In/Out

[1],[5],[21]

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[21]

[3],[6],[7]

Sales

[3],[6],[7]

Realized Gains/(Losses)

[1],[5],[21]

[3],[6],[7]

Unrealized Gains/ (Losses)

(87,664)

[1],[5],[21]

180,578

[3],[6],[7]

Fair value of investment, ending balance

$ 533,429

[1],[5],[21]

$ 621,093

[1],[5],[7],[21]

440,515

[3],[6],[7]

$ 533,429

[1],[5],[21]

$ 621,093

[1],[5],[7],[21]

440,515

[3],[6],[7]

Percentage of Net Assets

0.25%

[1],[5],[21]

0.17%

[3],[6],[7]

0.25%

[1],[5],[21]

0.17%

[3],[6],[7]

StormWind, LLC [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series C 8% [Member] | Interactive Learning [Member]

Schedule of Investments [Line Items]

Principal/Quantity

2,779,134

[1],[5],[21]

2,779,134

[3],[6],[7]

2,779,134

[1],[5],[21]

2,779,134

[3],[6],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5],[21]

[3],[6],[7]

Fair value of investment, beginning balance

[7]

6,496,729

[1],[5],[21]

4,804,218

[3],[6]

6,496,729

[1],[5],[21]

4,804,218

[3],[6]

Transfer In/Out

[1],[5],[21]

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[21]

[3],[6],[7]

Sales

[1],[5],[21]

[3],[6],[7]

Realized Gains/(Losses)

[1],[5],[21]

[3],[6],[7]

Unrealized Gains/ (Losses)

(821,648)

[1],[5],[21]

1,692,511

[3],[6],[7]

Fair value of investment, ending balance

$ 5,675,081

[1],[5],[21]

$ 6,496,729

[1],[5],[7],[21]

4,804,218

[3],[6],[7]

$ 5,675,081

[1],[5],[21]

$ 6,496,729

[1],[5],[7],[21]

4,804,218

[3],[6],[7]

Percentage of Net Assets

2.70%

[1],[5],[21]

1.78%

[3],[6],[7]

2.70%

[1],[5],[21]

1.78%

[3],[6],[7]

StormWind, LLC [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series B 8% [Member] | Interactive Learning [Member]

Schedule of Investments [Line Items]

Principal/Quantity

3,279,629

[1],[5],[21]

3,279,629

[3],[6],[7]

3,279,629

[1],[5],[21]

3,279,629

[3],[6],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5],[21]

[3],[6],[7]

Fair value of investment, beginning balance

[7]

4,423,607

[1],[5],[21]

2,625,365

[3],[6]

4,423,607

[1],[5],[21]

2,625,365

[3],[6]

Transfer In/Out

[1],[5],[21]

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[21]

[3],[6],[7]

Sales

[1],[5],[21]

[3],[6],[7]

Realized Gains/(Losses)

[1],[5],[21]

[3],[6],[7]

Unrealized Gains/ (Losses)

(872,976)

[1],[5],[21]

1,798,242

[3],[6],[7]

Fair value of investment, ending balance

$ 3,550,631

[1],[5],[21]

$ 4,423,607

[1],[5],[7],[21]

2,625,365

[3],[6],[7]

$ 3,550,631

[1],[5],[21]

$ 4,423,607

[1],[5],[7],[21]

2,625,365

[3],[6],[7]

Percentage of Net Assets

1.69%

[1],[5],[21]

1.21%

[3],[6],[7]

1.69%

[1],[5],[21]

1.21%

[3],[6],[7]

StormWind, LLC [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Preferred Shares, Series A 8% [Member] | Interactive Learning [Member]

Schedule of Investments [Line Items]

Principal/Quantity

366,666

[1],[5],[21]

366,666

[3],[6],[7]

366,666

[1],[5],[21]

366,666

[3],[6],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5],[21]

[3],[6],[7]

Fair value of investment, beginning balance

[7]

289,293

[1],[5],[21]

88,248

[3],[6]

289,293

[1],[5],[21]

88,248

[3],[6]

Transfer In/Out

[1],[5],[21]

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[21]

[3],[6],[7]

Sales

[1],[5],[21]

[3],[6],[7]

Realized Gains/(Losses)

[3],[6],[7]

Unrealized Gains/ (Losses)

(97,599)

[1],[5],[21]

201,045

[3],[6],[7]

Fair value of investment, ending balance

$ 191,694

[1],[5],[21]

$ 289,293

[1],[5],[7],[21]

88,248

[3],[6],[7]

$ 191,694

[1],[5],[21]

$ 289,293

[1],[5],[7],[21]

88,248

[3],[6],[7]

Percentage of Net Assets

0.09%

[1],[5],[21]

0.08%

[3],[6],[7]

0.09%

[1],[5],[21]

0.08%

[3],[6],[7]

OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Global Innovation Platform [Member] | Derivative Security, Expiration Date 8/23/2024 [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[1],[5],[9]

1

1

Interest, Fees, or Dividends Credited in Income

[1],[5],[9]

Fair value of investment, beginning balance

[1],[5],[9]

2,268,268

2,268,268

Transfer In/Out

[1],[5],[9]

Sales

[1],[5],[9]

Realized Gains/(Losses)

[1],[5],[9]

Unrealized Gains/ (Losses)

[1],[5],[9]

(1,616,141)

Fair value of investment, ending balance

[1],[5],[9]

$ 652,127

$ 2,268,268

$ 652,127

$ 2,268,268

Percentage of Net Assets

[9]

0.31%

0.31%

OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrants [Member] | Global Innovation Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[1],[5]

Interest, Fees, or Dividends Credited in Income

[1],[5]

Fair value of investment, beginning balance

[1],[5]

Transfer In/Out

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

Sales

[1],[5]

Realized Gains/(Losses)

[1],[5]

(70,379)

Unrealized Gains/ (Losses)

[1],[5]

70,379

Fair value of investment, ending balance

[1],[5]

Percentage of Net Assets

[1],[5]

OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series B Two Stock [Member] | Global Innovation Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

250,000

[1],[5]

250,000

[3],[7]

250,000

[1],[5]

250,000

[3],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[7]

Fair value of investment, beginning balance

[7]

5,000

[1],[5]

9,250

[3]

5,000

[1],[5]

9,250

[3]

Transfer In/Out

[1],[5]

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[7]

Sales

[1],[5]

[3],[7],[8]

Realized Gains/(Losses)

[1],[5]

[3],[7]

Unrealized Gains/ (Losses)

(5,000)

[1],[5]

(4,250)

[3],[7]

Fair value of investment, ending balance

[1],[5]

$ 5,000

[1],[5],[7]

9,250

[3],[7]

[1],[5]

$ 5,000

[1],[5],[7]

9,250

[3],[7]

Percentage of Net Assets

[1],[5]

0.01%

[3],[7]

[1],[5]

0.01%

[3],[7]

OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series A-3 [Member] | Global Innovation Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

4,687

4,687

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

Realized Gains/(Losses)

[3],[7]

Unrealized Gains/ (Losses)

[3],[7]

(4,687)

Fair value of investment, ending balance

[3],[7]

4,687

4,687

Percentage of Net Assets

[3],[7]

OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series A-4 One [Member] | Global Innovation Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

27,500

27,500

Transfer In/Out

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

Realized Gains/(Losses)

[3],[7]

(74,380)

Unrealized Gains/ (Losses)

[3],[7]

$ 46,880

Fair value of investment, ending balance

[3],[7]

27,500

27,500

Percentage of Net Assets

[3],[7]

OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series A-4 Two [Member] | Global Innovation Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

65,000

65,000

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

Realized Gains/(Losses)

[3],[7]

Unrealized Gains/ (Losses)

[3],[7]

(65,000)

Fair value of investment, ending balance

[3],[7]

65,000

65,000

Percentage of Net Assets

[3],[7]

OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series B [Member] | Global Innovation Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

Realized Gains/(Losses)

[3],[7]

(29,275)

Unrealized Gains/ (Losses)

[3],[7]

29,275

Fair value of investment, ending balance

[3],[7]

Percentage of Net Assets

[3],[7]

OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrants Series B One [Member] | Global Innovation Platform [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

125,000

125,000

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

Realized Gains/(Losses)

[3],[7]

Unrealized Gains/ (Losses)

[3],[7]

Fair value of investment, ending balance

[3],[7]

Percentage of Net Assets

[3],[7]

Curious.Com Inc [Member] | Non Controlled Affiliate Investments [Member] | Common Stock [Member] | Online Education [Member]

Schedule of Investments [Line Items]

Principal/Quantity

1,135,944

[1],[5]

1,135,944

[3],[6],[7]

1,135,944

[1],[5]

1,135,944

[3],[6],[7]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6],[7]

Fair value of investment, beginning balance

[6],[7]

[1],[5]

[3]

[1],[5]

[3]

Transfer In/Out

[1],[5]

[3],[6],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6],[7]

Sales

[1],[5]

[3],[7]

Realized Gains/(Losses)

[1],[5]

[3],[6],[7]

Unrealized Gains/ (Losses)

[1],[5]

[3],[6],[7]

Fair value of investment, ending balance

[1],[5]

[1],[5],[6],[7]

[3],[6],[7]

[1],[5]

[1],[5],[6],[7]

[3],[6],[7]

Percentage of Net Assets

[1],[5]

[3],[6],[7]

[1],[5]

[3],[6],[7]

CUX Inc [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Convertible Preferred Shares Series D [Member] | Corporate Education [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

73,882

73,882

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

(1,159,243)

Realized Gains/(Losses)

[3],[7]

380,636

Unrealized Gains/ (Losses)

[3],[7]

704,725

Fair value of investment, ending balance

[3],[7]

73,882

73,882

Percentage of Net Assets

[3],[7]

CUX Inc [Member] | Non Controlled Affiliate Investments [Member] | Preferred Stock [Member] | Convertible Preferred Shares Series C [Member] | Corporate Education [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[7]

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

(3,504,871)

Realized Gains/(Losses)

[3],[7]

1,498,794

Unrealized Gains/ (Losses)

[3],[7]

2,006,077

Fair value of investment, ending balance

[3],[7]

Percentage of Net Assets

[3],[7]

CUX Inc [Member] | Non Controlled Affiliate Investments [Member] | Debt Investments [Member]

Schedule of Investments [Line Items]

Interest, Fees, or Dividends Credited in Income

[3],[7]

Fair value of investment, beginning balance

[3],[7]

312,790

312,790

Transfer In/Out

[3],[7]

Purchases, Capitalized Fees, Interest and Amortization

[3],[7]

Sales

[3],[7]

(1,344,981)

Realized Gains/(Losses)

[3],[7]

88,789

Unrealized Gains/ (Losses)

[3],[7]

943,402

Fair value of investment, ending balance

[3],[7]

312,790

312,790

Percentage of Net Assets

[3],[7]

Principal/Quantity

[3],[7]

NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.) [Member] | Non Controlled Affiliate Investments [Member] | Common Stock [Member] | Cannabis REIT [Member]

Schedule of Investments [Line Items]

Principal/Quantity

[3],[6],[7]

Interest, Fees, or Dividends Credited in Income

[3],[7],[13],[17],[22]

$ 102,632

Fair value of investment, beginning balance

[3],[6],[7]

$ 8,937,690

8,937,690

Transfer In/Out

[3],[6],[7]

(9,009,952)

Purchases, Capitalized Fees, Interest and Amortization

[3],[6],[7]

500,319

Sales

[3],[7]

Realized Gains/(Losses)

[3],[6],[7]

Unrealized Gains/ (Losses)

[3],[6],[7]

(428,057)

Fair value of investment, ending balance

[3],[6],[7]

$ 8,937,690

$ 8,937,690

Percentage of Net Assets

[3],[6],[7]

[1]All portfolio investments are non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their IPO. Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All portfolio investments are considered Level 3 and valued using unobservable inputs, unless otherwise noted. All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies—Investments at Fair Value”).[2]“Control Investments” are investments in those companies that are “Controlled Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, under the 1940 Act, the Company would “Control” a portfolio company if the Company beneficially owns, directly or indirectly, more than 25% of its outstanding voting securities (i.e., securities with the right to elect directors) and/or had the power to exercise control over the management or policies of such portfolio company.[3]All portfolio investments are non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their IPO. Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All portfolio investments are considered Level 3 and valued using unobservable inputs, unless otherwise noted. All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies—Investments at Fair Value”).[4]“Control Investments” are investments in those companies that are “Controlled Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, under the 1940 Act, the Company would “Control” a portfolio company if the Company owned more than 25% of its outstanding voting securities (i.e., securities with the right to elect directors) and/or had the power to exercise control over the management or policies of such portfolio company.[5]“Affiliate Investments” are investments in those companies that are “Affiliated Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, a company is deemed to be an “Affiliate” of SuRo Capital Corp. if SuRo Capital Corp. beneficially owns, directly or indirectly, between 5% and 25% of the voting securities ( i.e. i.e. 14.47 26.91 10.0 0.3 0.1

SCHEDULE OF INVESTMENTS IN AN_2

SCHEDULE OF INVESTMENTS IN AND ADVANCES TO AFFILIATES (Details) (Parenthetical) - USD ($)		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Schedule of Investments [Line Items]
Percentage for total investment		74.80%		71.30%
Capital Commitment				$ 10,000,000
Dividend distributions		$ 3,441,824		$ 212,197,025		$ 16,947,366
Non-Qualifying Assets [Member]
Schedule of Investments [Line Items]
Percentage for total investment		14.47%		26.91%
Non Controlled Affiliate Investments [Member]
Schedule of Investments [Line Items]
Percentage for total investment		6%	[1],[2]	4.01%	[3],[4],[5]
Non Controlled Affiliate Investments [Member] | Debt Investments [Member]
Schedule of Investments [Line Items]
Percentage for total investment		0.95%	[1],[2]	14%	[3],[5]
Non Controlled Affiliate Investments [Member] | Options Held [Member]
Schedule of Investments [Line Items]
Percentage for total investment		0.31%	[1],[2]	0.63%	[3],[4],[5]
Non Controlled Affiliate Investments [Member] | Options Held [Member] | Global Innovation Platform [Member]
Schedule of Investments [Line Items]
Percentage for total investment		0.31%	[1],[2]	0.63%	[3],[4],[5]
Non Controlled Affiliate Investments [Member] | Options Held [Member] | Global Innovation Platform [Member] | Derivative Security, Expiration Date 8/23/2024 [Member]
Schedule of Investments [Line Items]
Warrant expiration date		Aug. 23, 2024		Aug. 23, 2024
Percentage for total investment	[6]			0.62%
Non-Controlled Affiliate [Member]
Schedule of Investments [Line Items]
Percentage for total investment		6%	[7]	401%	[8]
OneValley, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Debt Investments [Member]
Schedule of Investments [Line Items]
Warrant expiration date		Aug. 23, 2024		Aug. 23, 2024
Percentage for total investment		0.95%	[1],[2],[9],[10]	14%	[3],[5],[6],[11]
OneValley, Inc. [Member] | Non-Controlled Affiliate [Member]
Schedule of Investments [Line Items]
Percentage for total investment				0.77%
Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Common Warrants [Member] | Digital Media Platform [Member]
Schedule of Investments [Line Items]
Strike Price		$ 0.01		$ 0.01
Warrant expiration date		Apr. 09, 2028		Apr. 09, 2028
Percentage for total investment			[1],[2]		[3],[5]
Ozy Media, Inc. [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series A-3 [Member] | Digital Media Platform [Member]
Schedule of Investments [Line Items]
Strike Price				$ 1.33
Warrant expiration date				Apr. 04, 2021
Ozy Media, Inc. [Member] | Non-Controlled Affiliate [Member]
Schedule of Investments [Line Items]
Percentage for total investment			[7],[12]
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Global Innovation Platform [Member] | Derivative Security, Expiration Date 8/23/2024 [Member]
Schedule of Investments [Line Items]
Percentage for total investment	[10]	0.31%
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrants Series B One [Member] | Global Innovation Platform [Member]
Schedule of Investments [Line Items]
Warrant expiration date				May 29, 2022
Strike Price		$ 2.31		$ 2.31
Warrant expiration date		May 29, 2022
Percentage for total investment	[3],[5]
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series B Two Stock [Member] | Global Innovation Platform [Member]
Schedule of Investments [Line Items]
Warrant expiration date				Dec. 31, 2023
Strike Price		$ 2.31		$ 2.31
Warrant expiration date		Dec. 31, 2023
Percentage for total investment			[1],[2]	0.01%	[3],[5]
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series A-3 [Member] | Global Innovation Platform [Member]
Schedule of Investments [Line Items]
Percentage for total investment	[3],[5]
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series A-4 One [Member] | Global Innovation Platform [Member]
Schedule of Investments [Line Items]
Warrant expiration date				Jul. 18, 2021
Strike Price				$ 1.33
Percentage for total investment	[3],[5]
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series A-4 Two [Member] | Global Innovation Platform [Member]
Schedule of Investments [Line Items]
Warrant expiration date				Oct. 06, 2021
Strike Price				$ 1.33
Percentage for total investment	[3],[5]
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Preferred Warrant Series B [Member] | Global Innovation Platform [Member]
Schedule of Investments [Line Items]
Warrant expiration date				Nov. 29, 2021
Strike Price				$ 2.31
Percentage for total investment	[3],[5]
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] | Non-Controlled Affiliate [Member]
Schedule of Investments [Line Items]
Percentage for total investment	[12]	1.26%
CUX Inc [Member] | Non Controlled Affiliate Investments [Member] | Debt Investments [Member]
Schedule of Investments [Line Items]
Warrant expiration date				Feb. 14, 2023
Percentage for total investment	[3],[5]
Architect Capital PayJoy SPV, LLC [Member]
Schedule of Investments [Line Items]
Capital Commitment				$ 10,000,000
NewLake Capital Partners, Inc. [Member]
Schedule of Investments [Line Items]
Dividend distributions				300,000
NewLake Capital Partners, Inc. [Member] | Non-Controlled Affiliate [Member]
Schedule of Investments [Line Items]
Dividend income				$ 100,000
[1]All portfolio investments are non-income-producing, unless otherwise identified. Equity investments are subject to lock-up restrictions upon their IPO. Preferred dividends are generally only payable when declared and paid by the portfolio company’s board of directors. The Company’s directors, officers, employees and staff, as applicable, may serve on the board of directors of the Company’s portfolio investments. (Refer to “Note 3—Related-Party Arrangements”). All portfolio investments are considered Level 3 and valued using significant unobservable inputs, unless otherwise noted. (Refer to “Note 4—Investments at Fair Value”). All portfolio investments are considered Level 3 and valued using unobservable inputs, unless otherwise noted. All of the Company’s portfolio investments are restricted as to resale, unless otherwise noted, and were valued at fair value as determined in good faith by the Company’s Board of Directors. (Refer to “Note 2—Significant Accounting Policies—Investments at Fair Value”).[2]“Affiliate Investments” are investments in those companies that are “Affiliated Companies” of SuRo Capital Corp., as defined in the 1940 Act. In general, a company is deemed to be an “Affiliate” of SuRo Capital Corp. if SuRo Capital Corp. beneficially owns, directly or indirectly, between 5% and 25% of the voting securities ( i.e. i.e. i.e. i.e. Investments at Fair Value

INVESTMENTS AT FAIR VALUE (Deta

INVESTMENTS AT FAIR VALUE (Details Narrative) - Integer	Dec. 31, 2022	Dec. 31, 2021
Investments in and Advances to Affiliates [Abstract]
Number of positions	64	64
Number of portfolio companies	39	38

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)																		12 Months Ended
	Oct. 19, 2022	Aug. 08, 2022	Mar. 13, 2022	Nov. 02, 2021	Oct. 27, 2021	Aug. 03, 2021	May 04, 2021	Oct. 28, 2020	Sep. 23, 2020	Sep. 22, 2020	Jul. 29, 2020	Mar. 09, 2020	Aug. 05, 2019	Nov. 01, 2018	May 03, 2018	Nov. 07, 2017	Aug. 08, 2017	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Sep. 12, 2022	Mar. 29, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]
Payment for repurchase of common stock																		$ 21,452,541		$ 10,379,995
Common stock par value																		$ 0.01	$ 0.01
Common stock value																		$ 284,295	$ 311,185
Stock repurchased during period value																		$ 21,452,541		10,379,994
Number of shares repurchased																		1,008,676
Payments for dividends																		$ 26,535,702	$ 103,458,098	$ 14,659,850
Number of shares issued																		17,807	5,900	3,808,979
Aggregate principal amount																			$ 37,259,819	$ 1,810,956
Shares issued value																		229,896	78,608	49,882,319
Proceeds from issuance of common stock																		$ 229,896	$ 78,608	$ 49,882,319
4.75% Convertible Senior Notes due 2023 [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued																			4,097,808	174,888
Debt conversion amount																			$ 37,900,000
Redeemed Aggregate amount																						$ 300,000
Aggregate principal amount																				$ 1,785,000
Share Repurchase Program [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock repurchased during period value																	$ 5,000,000
Share Repurchase Program [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Common stock value																	5,000,000
Modification of Dutch Auction Tender Offer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price																					$ 6.60
Modification of Dutch Auction Tender Offer [Member] | Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share-based compensation, options, grants in period, shares		2,000,000
Expired date		Sep. 02, 2022
Outstanding shares		6.60%
Modification of Dutch Auction Tender Offer [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price		$ 7
Modification of Dutch Auction Tender Offer [Member] | Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share price		$ 6
At-the-Market Sales Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Number of shares issued																		17,807
Shares issued value									$ 150,000,000	$ 50,000,000
Weighted average price per share																		$ 13.01
Proceeds from issuance of common stock																		$ 231,677
Proceeds from issuance or sale of equity																		229,896
At-the-Market Sales Agreement [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Remain available for sale, amount																		$ 98,800,000
Gross sales price, percentage																		2%
Common Stock [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Payments for dividends				$ 28,500,000		$ 29,600,000	$ 30,000,000
Number of shares issued				2,170,807		2,225,193	2,335,527
Common Stock [Member] | Board of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Dividend per share				$ 2		$ 2.25	$ 2.50
Common Stock [Member] | Share Repurchase Program [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Payment for repurchase of common stock																	$ 5,000,000
Common stock par value																	$ 0.01
Stock repurchased during period value								$ 40,000,000				$ 30,000,000	$ 25,000,000			$ 10,000,000
Remain available for sale, amount																		$ 16,400,000
Common Stock [Member] | Share Repurchase Program [Member] | Board of Directors [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock repurchased during period value	$ 55,000,000		$ 55,000,000		$ 40,000,000									$ 20,000,000	$ 15,000,000
Increase in amount of shares, repurchased value			$ 15,000,000					$ 10,000,000				$ 5,000,000	$ 5,000,000	$ 5,000,000	$ 5,000,000
Common Stock [Member] | At-the-Market Sales Agreement [Member] | Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of stock aggregate amount											$ 50,000,000

SCHEDULE OF BASIC AND DILUTED C

SCHEDULE OF BASIC AND DILUTED COMMON SHARE (Details) - USD ($)		3 Months Ended												12 Months Ended
		Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Net Change in Net Assets Resulting from Operations per Common Share:
Net change in net assets resulting from operations														$ (132,177,053)		$ 147,071,721		$ 75,337,438
Weighted-average common shares–basic		28,349,822	29,781,801	30,633,878	31,228,046	29,883,824	27,619,062	25,334,482	20,486,621	19,999,989	17,795,538	16,383,188	17,440,994	30,023,202		25,861,642		17,910,353
Earnings per common share–basic		$ (0.44)	$ (1.54)	$ (3.08)	$ 0.66	$ (0.32)	$ 0.55	$ 1.32	$ 5.27	$ 3.06	$ 0.89	$ 1.33	$ (1.36)	$ (4.40)		$ 5.69		$ 4.21
Net change in net assets resulting from operations														$ (132,177,053)		$ 147,071,721		$ 75,337,438
Adjustment for interest and amortization on 4.75% Convertible Senior Notes due 2023	[1]															501,065		2,239,210
Net change in net assets resulting from operations, as adjusted														(132,177,053)		147,572,786		77,576,648
Adjustment for dilutive effect of 4.75% Convertible Senior Notes due 2023	[1]															$ 896,725		$ 3,880,545
Weighted-average common shares outstanding–diluted		28,349,822	29,781,801	30,633,878	31,228,046	29,883,824	27,619,062	25,334,482	24,123,339	23,884,529	21,598,403	20,300,980	17,440,994	30,023,202	[2]	26,758,367	[2]	21,790,898	[2]
Earnings per common share–diluted		$ (0.44)	$ (1.54)	$ (3.08)	$ 0.66	$ (0.32)	$ 0.55	$ 1.32	$ 4.50	$ 2.59	$ 0.76	$ 1.10	$ (1.36)	$ (4.40)	[2]	$ 5.52	[2]	$ 3.56	[2]
[1]As of December 31, 2022 and 2021, there were no potentially dilutive securities outstanding. For the year ended December 31, 2020, 0 potentially dilutive common shares were excluded from the weighted average common shares outstanding for diluted net change in net assets resulting from operations per common share because the effect of these shares would have been anti-dilutive.[2]As of December 31, 2022 and 2021, there were no potentially dilutive securities outstanding. For the year ended December 31, 2020, 0 potentially dilutive common shares were excluded from the weighted average common shares outstanding for diluted net change in net assets resulting from operations per common share because the effect of these shares would have been anti-dilutive.

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS OF OPERATING LEASE (Details)	Dec. 31, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2023	$ 190,750
2024	113,603
Total	$ 304,353

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Investment amount	$ 242,245,395	$ 260,136,253
Lease Expiration Date	Jul. 31, 2024
Operating lease, liability	$ 288,268	470,508
Right of use assets	288,268	470,508
Security deposits	16,574	16,574
Operating lease, expense	$ 192,176	186,738
Operating lease remaining term	1 year 7 months 6 days
Lessee, operating lease, discount rate	3%
Non-Binding Investment Agreement [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Investment amount	$ 1,330,000	$ 1,330,000

SCHEDULE OF FINANCIAL HIGHLIGHT

SCHEDULE OF FINANCIAL HIGHLIGHTS (Details) - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Investment Company [Abstract]
Net asset value at beginning of the year		$ 11.72	$ 15.14	$ 11.38	$ 9.89	$ 9.64
Net investment loss	[1]	(0.49)	(0.38)	(0.81)	(0.49)	(0.37)
Net realized gain/(loss) on investments	[1]	(0.20)	8.46	0.92	0.99	(0.36)
Realized loss on partial repurchase of 5.25% Convertible Senior Notes due 2018	[1]					(0.02)
Net change in unrealized appreciation/(depreciation) of investments	[1]	(3.72)	(2.39)	3.78	0.69	0.47
Benefit from taxes on unrealized depreciation of investments	[1]				0.05	0.33
Dividends declared		(0.11)	(8)	(0.87)	(0.32)
Issuance of common stock from stock dividend			0.74
Issuance of common stock from public offering	[1]	0.01	0.01	0.30
Issuance of common stock from conversion of 4.75% Convertible Notes due 2023	[1]		(1.91)	(0.11)
Repurchase of common stock	[1]	0.11		0.43	0.52	0.20
Stock-based compensation	[1]	0.07	0.05	0.12	0.05
Net asset value at end of year		7.39	11.72	15.14	11.38	9.89
Per share market value at end of year		$ 3.80	$ 12.95	$ 13.09	$ 6.55	$ 5.22
Total return based on market value	[2]	(69.45%)	60.05%	99.85%	31.61%	(4.22%)
Total return based on net asset value	[2]	(36.01%)	30.25%	33.04%	15.08%	2.59%
Balance, shares		28,429,499	31,118,556	19,914,023	17,564,244	19,762,647
Balance, shares		$ 210,020,702	$ 364,846,624	$ 301,583,073	$ 199,917,289	$ 195,378,159
Average net assets		$ 310,086,061	$ 396,209,139	$ 205,430,809	$ 209,261,190	$ 208,678,731
Ratio of gross operating expenses to average net assets	[3]	5.87%	2.88%	7.95%	6.08%	7.09%
Ratio of incentive fee waiver to average net assets						(2.40%)
Ratio of management fee waiver to average net assets						(0.43%)
Ratio of income tax provision to average net assets					(0.42%)	(3.22%)
Ratio of net operating expenses to average net assets	[3]	5.87%	2.88%	7.95%	5.66%	1.04%
Ratio of net investment loss to average net assets	[3]	(4.76%)	(2.51%)	(7.07%)	(4.52%)	(3.66%)
Portfolio Turnover Ratio		4.31%	28.34%	14.87%	12.95%	5.01%
[1]Based on weighted-average number of shares outstanding for the relevant period.[2]Total return based on market value is based upon the change in market price per share between the opening and ending market values per share in the period, adjusted for dividends and equity issuances. Total return based on net asset value is based upon the change in net asset value per share between the opening and ending net asset values per share in the period, adjusted for dividends and equity issuances.[3]For the year ended December 31, 2021, the Company excluded $ 100,274 1,962,431 1,769,820 352,667

SCHEDULE OF FINANCIAL HIGHLIG_2

SCHEDULE OF FINANCIAL HIGHLIGHTS (Details) (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Investment Company [Abstract]
Non-recurring expense	$ 100,274	$ 1,962,431	$ 1,769,820	$ 352,667

SCHEDULE OF RECLASSIFICATION OF

SCHEDULE OF RECLASSIFICATION OF BOOK/TAX DIFFERENCES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Capital in excess of par value	$ (14,709,928)	$ (9,931,831)
Accumulated undistributed net investment loss	14,709,928	8,007,039
Accumulated net realized gains from investments		$ (1,924,792)

SCHEDULE OF TAX CHARACTER OF DI

SCHEDULE OF TAX CHARACTER OF DISTRIBUTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Ordinary income
Long-term capital gain	3,441,824	212,197,026	16,947,370
Return of capital
Distributions on a tax basis

SCHEDULE OF COMPONENTS OF DISTR

SCHEDULE OF COMPONENTS OF DISTRIBUTED EARNINGS ON A TAX BASIS (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Undistributed ordinary income/(loss)	$ (45,822,672)	$ (35,883,906)
Accumulated net realized gains/(losses) on investments	(3,901,291)	3,489,058
Unrealized appreciation/(depreciation)	(52,428,951)	58,263,205
Components of distributable earnings at year end	$ (102,152,914)	$ 25,868,357

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Investment gain percent	[1]	(4.76%)	(2.51%)	(7.07%)	(4.52%)	(3.66%)
Distribution per share		$ 0.11
Nondeductible excise tax, percent		4%
Income tax, description		(1) 98% of our ordinary income (taking into account certain deferrals and elections) for each calendar year, (2) 98.2% of our capital gain net income (adjusted for certain ordinary losses) for the 1-year period ending October 31 of each such calendar year and (3) any ordinary income and net capital gains for preceding years, but not distributed during such years and on which the Company paid no U.S. federal income tax
Deferred tax liability		$ 0	$ 0
Cost of investments, federal income tax purposes		294,674,345	201,067,636
Gross unrealized appreciation on investments		56,250,562	123,319,904
Gross unrealized depreciation on investments		108,679,513	65,056,699
Unrealized appreciation depreciation, net		$ (52,428,951)	$ 58,263,205
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Investment gain percent		90%
Maximum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Investment gain percent		100%
[1]For the year ended December 31, 2021, the Company excluded $ 100,274 1,962,431 1,769,820 352,667

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Initial aggregate principal amount of 4.75% Convertible Senior Notes due 2023	$ 75,000,000	$ 75,000,000
4.75% Convertible Senior Notes due 2023 [Member]
Short-Term Debt [Line Items]
Initial aggregate principal amount of 4.75% Convertible Senior Notes due 2023		38,215,000
Conversion of 4.75% Convertible Senior Notes due 2023		(37,925,000)
Redemption of 4.75% Convertible Senior Notes due 2023		(290,000)
Direct deduction of deferred debt issuance costs
4.75% Convertible Senior Notes due 2023 Payable

DEBT CAPITAL ACTIVITIES (Detail

DEBT CAPITAL ACTIVITIES (Details Narrative) - USD ($)				12 Months Ended
	Dec. 21, 2021	Dec. 17, 2021	Mar. 28, 2018	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 29, 2021
Short-Term Debt [Line Items]
Debt instrument, interest rate				6%	6%
Debt instrument, principal amount				$ 75,000,000	$ 75,000,000
6.00% Notes due 2026 [Member]
Short-Term Debt [Line Items]
Proceeds from debt		$ 70,000,000
Debt instrument, issuance date		Mar. 28, 2018
Debt instrument, interest rate		6%
Debt instrument, frequency of periodic payment description		payable quarterly in arrears on March 30, June 30, September 30, and December 30 of each year, commencing on March 30, 2022.
Debt instrument, notes redeem, description		The Company has the right to redeem the 6.00% Notes due 2026, in whole or in part, at any time or from time to time, on or after December 30, 2024 at a redemption price of 100% of the outstanding principal amount of the 6.00% Notes due 2026 plus accrued and unpaid interest.
Redemption price percent		100%
Closing market price, per note				$ 23.51	$ 25.68
Debt instrument, fair value				$ 70,500,000	$ 77,000,000
6.00% Notes due 2026 [Member] | Over-Allotment Option [Member]
Short-Term Debt [Line Items]
Proceeds from debt	$ 5,000,000
4.75% Convertible Senior Notes due 2023 [Member]
Short-Term Debt [Line Items]
Debt instrument, interest rate			4.75%
Debt instrument, frequency of periodic payment description			payable semi-annually in arrears on March 31 and September 30 of each year, commencing on September 30, 2018
Debt instrument, notes redeem, description			The Company did not have the right to redeem the 4.75% Convertible Senior Notes due 2023 prior to March 27, 2021. On or after March 27, 2021, the Company could redeem the 4.75% Convertible Senior Notes due 2023 for cash, in whole or in part, from time to time, at the Company’s option if (i) the closing sale price of the Company’s common stock for at least 15 trading days (whether or not consecutive) during the period of any 20 consecutive trading days was greater than or equal to 150% of the conversion price on each applicable trading day, (ii) no public announcement of a pending, proposed or intended fundamental change had occurred which had not been abandoned, terminated or consummated, and (iii) no event of default under the indenture governing the 4.75% Convertible Senior Notes due 2023, and no event that with the passage of time or giving of notice would constitute an event of default under such indenture, had occurred or existed.
Redemption price percent			100%
Proceeds from convertible debt			$ 40,000,000
Debt instrument, maturity date			Mar. 28, 2023
Debt instrument, redemption date, description			The Company established March 29, 2021 as the date on which all of the 4.75% Convertible Senior Notes due 2023 would be redeemed (the “Redemption Date”), at 100% of their principal amount ($1,000 per convertible note), plus the accrued and unpaid interest thereon from September 30, 2020, through, but excluding, the Redemption Date. Holders of the 4.75% Convertible Senior Notes due 2023 had the option to surrender their 4.75% Convertible Senior Notes due 2023 for conversion into shares of the Company’s common stock at the then existing conversion rate, in lieu of receiving cash, at any time prior to the close of business on the business day immediately preceding the Redemption Date.
Debt instrument, redemption amount, per convertible note			$ 1,000
Debt instrument, redemption amount			$ 300,000
Debt conversion, shares issued, shares			4,272,696
Debt instrument, principal amount					$ 38,215,000
4.75% Convertible Senior Notes due 2023 [Member] | 5.25% Convertible Senior Notes due 2018 [Member] | Western Alliance Bank [Member]
Short-Term Debt [Line Items]
Debt instrument, maturity date				Sep. 15, 2018
Line of credit, minimum maintain balance				$ 65,000,000
Line of credit, maturity date				May 31, 2019
4.75% Convertible Senior Notes due 2023 [Member] | Common Stock [Member]
Short-Term Debt [Line Items]
Debt conversion, shares issued, shares			93.2836		4,097,808	174,888
Debt instrument, principal amount			$ 1,000
Debt instrument, conversion price			$ 10.72		$ 0.3		$ 37.9
4.75% Convertible Senior Notes due 2023 [Member] | Common Stock [Member] | Modification of Dutch Auction Tender Offer and Cash Dividends [Member]
Short-Term Debt [Line Items]
Debt conversion, shares issued, shares			108.0505
Debt instrument, principal amount			$ 1,000			$ 1,785,000
Debt instrument, conversion price			$ 9.25

SCHEDULE OF STOCK OPTIONS, VALU

SCHEDULE OF STOCK OPTIONS, VALUATION ASSUMPTIONS (Details)	Jul. 17, 2019
Share-Based Payment Arrangement [Abstract]
Term (years)	5 years 6 months 18 days
Volatility	39.47%
Risk-free rate	1.86%
Dividend yield	0%

SCHEDULE OF OPTION, ACTIVITY (D

SCHEDULE OF OPTION, ACTIVITY (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2019
Share-Based Payment Arrangement [Abstract]
Number of shares outstanding			1,155,000
Weighted-Average exercise price, outstanding			$ 6.57
Weighted-Average grant date fair value, outstanding			$ 2.57
Number of shares cancelled	(1,155,000)	(1,155,000)
Weighted-Average exercise price, cancelled	$ 6.57	$ 6.57
Weighted-Average Grant Date Fair Value, Cancelled	$ 2.57	$ 2.57
Number of shares, outstanding
Weighted-Average exercise price, outstanding
Weighted-Average grant date fair value, outstanding
Number of vested and exercisable			385,000
Weighted-Average exercise price, vested and exercisable			$ 6.57
Weighted-Average grant date fair value, vested and exercisable			$ 2.57
Number of shares, cancelled	1,155,000	1,155,000

SCHEDULE OF EQUITY INCENTIVE PL

SCHEDULE OF EQUITY INCENTIVE PLAN (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2022 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted shares outstanding beginning	369,298
Granted	401,362
Vested	(149,040)	[1]
Forfeited	(15,000)
Number of restricted shares outstanding ending	606,620
Vested	170,800
[1]The balance of vested shares as of December 31, 2022 reflects the total shares vested during the period and has not been reduced for those vested shares forfeited at time of vest related to net share settlement.

STOCK-BASED COMPENSATION (Detai

STOCK-BASED COMPENSATION (Details Narrative) - USD ($)							12 Months Ended
		Jun. 02, 2022	Jul. 02, 2021	Jun. 19, 2020	Jul. 17, 2019	Jun. 05, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of common stock from public offering, shares							17,807	5,900	3,808,979
Shares issued, value							$ 229,896	$ 78,608	$ 49,882,319
Share-Based Payment Arrangement, Noncash Expense	[1]						$ 2,015,600	1,306,615	$ 1,962,431
Board of Directors [Member] | Amended and Restated 2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Issuance of common stock from public offering, shares				1,627,967
Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares vested in period	[2]						149,040
Restricted Stock [Member] | Amended and Restated 2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted							241,827
Options vesting, period							3 years
Stock options grants							$ 3,599,972
Restricted Stock [Member] | Non Employee Director [Member] | Amended and Restated 2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares issued, value				$ 50,000
Restricted Stock [Member] | 2020 Non-employee Director [Member] | Amended and Restated 2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares vested			21,760
Restricted Stock [Member] | 2021 Non-employee Director [Member] | Amended and Restated 2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of shares vested in period		15,080
Restricted Shares of Common Stock [Member] | Non Employee Director [Member] | Amended and Restated 2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted shares issued, value				$ 50,000
2019 Enquity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
[custom:UnrecognizedShareBasedCompensation]								0
2019 Enquity Incentive Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted					1,165,000
Share based payment award description					These stock options had a vesting period
Options vesting, period					3 years
Weighted average price per share					$ 2.57
2019 Enquity Incentive Plan [Member] | Common Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted						1,976,264
Stock ownership percentage						10%
Restricted Share Grants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-Based Payment Arrangement, Noncash Expense							2,015,600	$ 1,306,615
Share-Based Payment Arrangement, Expense							$ 6,451,610
[1]For the year ended December 31, 2020, this balance includes $ 1,962,431

SCHEDULE OF INVESTMENTS (Detail

SCHEDULE OF INVESTMENTS (Details) - USD ($)

2 Months Ended

3 Months Ended

12 Months Ended

Mar. 15, 2023

Dec. 31, 2022

Sep. 30, 2022

Jun. 30, 2022

Mar. 31, 2022

Dec. 31, 2021

Sep. 30, 2021

Jun. 30, 2021

Mar. 31, 2021

Dec. 31, 2020

Sep. 30, 2020

Jun. 30, 2020

Mar. 31, 2020

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

Subsequent Event [Line Items]

Net Realized Gain/(Loss) on Investments

$ (1,894,406)

$ (5,141,097)

$ (1,966,225)

$ 3,096,275

$ 46,428,514

$ 32,495,660

$ 27,658,812

$ 112,152,518

$ 7,108,580

$ 2,378,390

$ (23,987)

$ 6,978,240

$ (5,905,453)

$ 218,735,504

$ 16,441,223

Subsequent Event [Member]

Subsequent Event [Line Items]

Net Proceeds

$ 2,776,835

Net Realized Gain/(Loss) on Investments

[1]

$ (1,248,457)

Subsequent Event [Member] | Rent the Runway, Inc. [Member]

Subsequent Event [Line Items]

Transaction Date

[2]

1/4/2023

Shares sold

[2]

79,191

Average Net Share Price

[2],[3]

$ 3.05

Net Proceeds

[2]

$ 241,456

Net Realized Gain/(Loss) on Investments

[1],[2]

$ (961,837)

Subsequent Event [Member] | Kahoot ASA [Member]

Subsequent Event [Line Items]

Transaction Date

[4]

Various

Shares sold

[4]

38,305

Average Net Share Price

[3],[4]

$ 1.97

Net Proceeds

[4]

$ 75,602

Net Realized Gain/(Loss) on Investments

[1],[4]

$ (100,465)

Subsequent Event [Member] | NewLake Capital Partners, Inc. [Member]

Subsequent Event [Line Items]

Transaction Date

[5]

Various

Shares sold

[5]

123,938

Average Net Share Price

[3],[5]

$ 18.50

Net Proceeds

[5]

$ 2,293,110

Net Realized Gain/(Loss) on Investments

[1],[5]

$ (186,155)

Subsequent Event [Member] | Residential Homes For Rent, LLC [Member]

Subsequent Event [Line Items]

Transaction Date

[6]

Various

Net Proceeds

[6]

$ 166,667

Net Realized Gain/(Loss) on Investments

[1],[6]

[1]Realized loss does not include adjustments to amounts held in escrow receivable.[2]As of January 4, 2023, SuRo Capital had sold its public common shares of Rent the Runway, Inc.[3]The average net share price is the net share price realized after deducting all commissions and fees on the sale(s), if applicable.[4]As of March 8, 2023, SuRo Capital had sold its public[5]As of March 15, 2023, SuRo Capital held 105,820 0.2 15 December 23, 2023 0.2

SCHEDULE OF INVESTMENTS (Deta_2

SCHEDULE OF INVESTMENTS (Details) (Parenthetical) - USD ($) $ in Millions	2 Months Ended
	Mar. 15, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Debt instrument interest rate		6%	6%
Subsequent Event [Member] | NewLake Capital Partners, Inc. [Member]
Subsequent Event [Line Items]
Common stock held	105,820
Subsequent Event [Member] | Residential Homes For Rent, LLC [Member]
Subsequent Event [Line Items]
Repayments of debt	$ 0.2
Debt instrument interest rate	15%
Due date	Dec. 23, 2023
Proceeds from debt	$ 0.2

SCHEDULE OF INVESTMENTS BY COMP

SCHEDULE OF INVESTMENTS BY COMPANY (Details) - USD ($)		2 Months Ended
		Mar. 15, 2023	Dec. 31, 2022	Dec. 31, 2021
Subsequent Event [Line Items]
Total			$ 242,245,395	$ 260,136,253
Subsequent Event [Member]
Subsequent Event [Line Items]
Total		$ 2,000,000
Subsequent Event [Member] | Orchard Technologies, Inc. [Member]
Subsequent Event [Line Items]
Investment	[1]	Series 1 Senior Preferred
Transaction Date	[1]	1/13/2023
Total	[1]	$ 2,000,000
[1]Represents a follow-on investment

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) $ in Millions	2 Months Ended
	Mar. 15, 2023 USD ($)
Subsequent Event [Member]
Subsequent Event [Line Items]
Non-binding investment	$ 1.3

SCHEDULE OF QUARTERLY FINANCIAL

SCHEDULE OF QUARTERLY FINANCIAL DATA (Details) - USD ($)	3 Months Ended												12 Months Ended
	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Quarterly Financial Information Disclosure [Abstract]
Total Investment Income	$ 1,462,951	$ 519,511	$ 890,631	$ 583,100	$ 380,754	$ 523,916	$ 274,820	$ 291,352	$ 922,743	$ 408,107	$ 241,514	$ 251,763	$ 3,456,193		$ 1,470,842		$ 1,824,127
Total Operating Expenses	4,326,133	4,328,744	4,701,519	4,807,805	3,210,777	2,747,394	2,317,820	3,125,670	5,177,327	2,995,998	4,908,902	3,256,316	18,164,201		11,401,661		16,338,543
Net Investment Loss	(2,863,182)	(3,809,233)	(3,810,888)	(4,224,705)	(2,830,023)	(2,223,478)	(2,043,000)	(2,834,318)	(4,254,584)	(2,587,891)	(4,667,388)	(3,004,553)	(14,708,008)		(9,930,819)		(14,514,416)
Net Realized Gain/(Loss) on Investments	(1,894,406)	(5,141,097)	(1,966,225)	3,096,275	46,428,514	32,495,660	27,658,812	112,152,518	7,108,580	2,378,390	(23,987)	6,978,240	(5,905,453)		218,735,504		16,441,223
Net Change in Unrealized Appreciation/(Depreciation) of Investments	(7,633,982)	(36,951,920)	(88,562,575)	21,584,885	(53,134,601)	(15,023,778)	7,741,252	(1,315,837)	58,424,928	16,129,442	26,522,195	(27,665,934)	(111,563,592)		(61,732,964)		73,410,631
Net Change in Net Assets Resulting from Operations	$ (12,391,570)	$ (45,902,250)	$ (94,339,688)	$ 20,456,455	$ (9,536,110)	$ 15,248,404	$ 33,357,064	$ 108,002,363	$ 61,278,924	$ 15,919,941	$ 21,830,820	$ (23,692,247)	$ (132,177,053)		$ 147,071,721		$ 75,337,438
Net Increase/(Decrease) in Net Assets from Operations per Common Share:
Basic	$ (0.44)	$ (1.54)	$ (3.08)	$ 0.66	$ (0.32)	$ 0.55	$ 1.32	$ 5.27	$ 3.06	$ 0.89	$ 1.33	$ (1.36)	$ (4.40)		$ 5.69		$ 4.21
Diluted	$ (0.44)	$ (1.54)	$ (3.08)	$ 0.66	$ (0.32)	$ 0.55	$ 1.32	$ 4.50	$ 2.59	$ 0.76	$ 1.10	$ (1.36)	$ (4.40)	[1]	$ 5.52	[1]	$ 3.56	[1]
Weighted Average Common Shares Outstanding–Basic	28,349,822	29,781,801	30,633,878	31,228,046	29,883,824	27,619,062	25,334,482	20,486,621	19,999,989	17,795,538	16,383,188	17,440,994	30,023,202		25,861,642		17,910,353
Weighted Average Common Shares Outstanding–Diluted	28,349,822	29,781,801	30,633,878	31,228,046	29,883,824	27,619,062	25,334,482	24,123,339	23,884,529	21,598,403	20,300,980	17,440,994	30,023,202	[1]	26,758,367	[1]	21,790,898	[1]
[1]As of December 31, 2022 and 2021, there were no potentially dilutive securities outstanding. For the year ended December 31, 2020, 0 potentially dilutive common shares were excluded from the weighted average common shares outstanding for diluted net change in net assets resulting from operations per common share because the effect of these shares would have been anti-dilutive.