SuRo Capital (SSSS) 10-K14 Mar 242023 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($)	12 Months Ended
Cover - USD ($)	Dec. 31, 2023	Mar. 13, 2024	Jun. 30, 2023
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Securities Act 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			$ 77,250,963
Entity Common Stock, Shares Outstanding		25,353,284
Documents Incorporated by Reference [Text Block]	Portions of the Registrant’s definitive proxy statement relating to the Registrant’s 2024 annual meeting of stockholders (the “2024 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.
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	688
Auditor Name	Marcum LLP
Auditor Location	San Francisco, CA
Common Stock, par value $0.01 per share
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	SSSS
Security Exchange Name	NASDAQ
6.00% Notes due 2026
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, 2023	Dec. 31, 2022
Investments at fair value:
Total Portfolio Investments		$ 184,081,249	$ 157,188,578
Investments in U.S. Treasury bills (cost of $63,792,704 and $84,999,598, respectively)		63,810,855	85,056,817
Total Investments (cost of $276,333,902 and $301,128,106, respectively)		247,892,104	242,245,395
Cash		28,178,352	40,117,598
Escrow proceeds receivable		309,293	628,332
Interest and dividends receivable		132,607	138,766
Deferred financing costs		594,726	555,761
Prepaid expenses and other assets	[1]	$ 494,602	$ 727,006
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]		Prepaid expenses and other assets	Prepaid expenses and other assets
Total Assets		$ 277,601,684	$ 284,412,858
LIABILITIES
Accounts payable and accrued expenses	[1]	$ 346,308	$ 708,827
Operating Lease, Liability, Statement of Financial Position [Extensible Enumeration]		Accounts payable and accrued expenses	Accounts payable and accrued expenses
Dividends payable		$ 152,523	$ 296,170
6.00% Notes due December 30, 2026	[2]	73,745,207	73,387,159
Total Liabilities		74,244,038	74,392,156
Net Assets		203,357,646	210,020,702
NET ASSETS
Common stock, par value $0.01 per share (100,000,000 authorized; 25,445,805 and 28,429,499 issued and outstanding, respectively)		254,458	284,295
Paid-in capital in excess of par		248,454,107	330,899,254
Accumulated net investment loss		(4,304,111)	(64,832,605)
Accumulated net realized gain/(loss) on investments, net of distributions		(12,348,772)	2,552,465
Accumulated net unrealized appreciation/(depreciation) of investments		(28,698,036)	(58,882,707)
Net Assets		$ 203,357,646	$ 210,020,702
NAV Per Share		$ 7.99	$ 7.39
Non Controlled Non Affiliate Investments [Member]
Investments at fair value:
Total Portfolio Investments		$ 147,167,535	$ 130,901,546
Non Controlled Affiliate Investments [Member]
Investments at fair value:
Total Portfolio Investments		24,931,333	12,591,162
Controlled Investments [Member]
Investments at fair value:
Total Portfolio Investments		$ 11,982,381	$ 13,695,870

[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%

Consolidated Statements of As_2

Consolidated Statements of Assets and Liabilities (Parenthetical) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Investments [Line Items]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	25,445,805	28,429,499
Common stock, shares outstanding	25,445,805	28,429,499
Debt instrument interest rate	6%	6%
Debt instrument, maturity date	Dec. 30, 2026
Effective interest rate percentage	6.53%	6.53%
Debt face value	$ 75,000,000	$ 75,000,000
Non Controlled Non Affiliate Investments [Member]
Schedule of Investments [Line Items]
Investment cost	160,994,161	155,103,810
Non Controlled Affiliate Investments [Member]
Schedule of Investments [Line Items]
Investment cost	32,775,940	41,140,804
Controlled Investments [Member]
Schedule of Investments [Line Items]
Investment cost	18,771,097	19,883,894
US Treasury Bill Securities [Member]
Schedule of Investments [Line Items]
Investment cost	63,792,704	84,999,598
Investments [Member]
Schedule of Investments [Line Items]
Investment cost	$ 276,333,902	$ 301,128,106

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($)		12 Months Ended
Consolidated Statements of Operations - USD ($)		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
INVESTMENT INCOME
Total Investment Income		$ 6,596,780	$ 3,456,193	$ 1,470,842
OPERATING EXPENSES
Compensation expense		9,482,867	7,566,452	6,162,716
Directors’ fees	[1]	645,548	675,716	752,442
Professional fees		2,602,894	3,395,260	2,665,689
Interest expense		4,858,049	4,845,549	693,526
Income tax expense		624,049	82,238	9,347
Other expenses		1,822,982	1,598,986	1,117,941
Total Operating Expenses		20,036,389	18,164,201	11,401,661
Net Investment Loss		(13,439,609)	(14,708,008)	(9,930,819)
Realized Gain/(Loss) on Investments:
Net Realized Gain/(Loss) on Investments		(11,947,504)	(5,905,453)	218,735,504
Change in Unrealized Appreciation/(Depreciation) of Investments:
Net Change in Unrealized Appreciation/(Depreciation) of Investments		30,453,935	(111,563,592)	(61,732,964)
Net Change in Net Assets Resulting from Operations		$ 5,066,822	$ (132,177,053)	$ 147,071,721
Net Change in Net Assets Resulting from Operations per Common Share:
Basic		$ 0.19	$ (4.40)	$ 5.69
Diluted	[2]	$ 0.19	$ (4.40)	$ 5.52
Weighted-Average Common Shares Outstanding
Basic		26,222,667	30,023,202	25,861,642
Diluted	[2],[3]	26,222,667	30,023,202	26,758,367
Non Controlled Non Affiliate Investments [Member]
INVESTMENT INCOME
Interest income	[4]	$ 795,847	$ 403,029	$ 507,772
Dividend income		211,310	541,239	470,438
Realized Gain/(Loss) on Investments:
Net Realized Gain/(Loss) on Investments		(1,185,273)	(5,835,074)	216,870,940
Change in Unrealized Appreciation/(Depreciation) of Investments:
Net Change in Unrealized Appreciation/(Depreciation) of Investments		10,349,592	(109,553,034)	(59,057,641)
Non Controlled Affiliate Investments [Member]
INVESTMENT INCOME
Dividend income				102,632
Realized Gain/(Loss) on Investments:
Net Realized Gain/(Loss) on Investments		(10,762,231)	(70,379)	1,864,564
Change in Unrealized Appreciation/(Depreciation) of Investments:
Net Change in Unrealized Appreciation/(Depreciation) of Investments		20,705,035	(1,947,553)	(2,902,517)
Controlled Investments [Member]
INVESTMENT INCOME
Interest income		1,331,258	1,685,000	390,000
Dividend income		500,000
Interest income from U.S. Treasury bills		3,758,365	826,925
Change in Unrealized Appreciation/(Depreciation) of Investments:
Net Change in Unrealized Appreciation/(Depreciation) of Investments		$ (600,692)	$ (63,005)	$ 227,194

[1]Refer to “Note 11 — Stock-Based Compensation” for more detail.[2]As of December 31, 2023, 2022, and 2021, there were no potentially dilutive securities outstanding. Refer to “Note 6 — Net Change in Net Assets Resulting from Operations per Common Share — Basic and Diluted”.[3]As of December 31, 2023, 2022, and 2021, there were no potentially dilutive securities outstanding.[4]Includes interest income earned on idle cash.

Consolidated Statements of Chan

Consolidated Statements of Changes in Net Assets - USD ($)		12 Months Ended
Consolidated Statements of Changes in Net Assets - USD ($)		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Change in Net Assets Resulting from Operations
Net investment loss		$ (13,439,609)	$ (14,708,008)	$ (9,930,819)
Net realized gain/(loss) on investments		(11,947,504)	(5,905,453)	218,735,504
Net change in unrealized appreciation/(depreciation) of investments		30,453,935	(111,563,592)	(61,732,964)
Net Change in Net Assets Resulting from Operations		5,066,822	(132,177,053)	147,071,721
Distributions
Dividends declared			(3,441,824)	(212,197,025)
Total Distributions			(3,441,824)	(212,197,025)
Change in Net Assets Resulting from Capital Transactions
Issuance of common stock from public offering			229,896	78,608
Stock-based compensation	[1]	2,448,807	2,015,600	1,306,615
Issuance of common stock from conversion of 4.75% Convertible Notes due 2023				37,259,819
Issuance of common stock from stock dividend				89,743,813
Repurchases of common stock		(14,178,685)	(21,452,541)
Net Change in Net Assets Resulting from Capital Transactions		(11,729,878)	(19,207,045)	128,388,855
Total Change in Net Assets		(6,663,056)	(154,825,922)	63,263,551
Net Assets at Beginning of Year		210,020,702	364,846,624	301,583,073
Net Assets at End of Year		$ 203,357,646	$ 210,020,702	$ 364,846,624
Capital Share Activity
Shares outstanding at beginning of period		28,429,499	31,118,556	19,914,023
Issuance of common stock from public offering, shares			17,807	5,900
Issuance of common stock under restricted stock plan, shares	[1]	202,799	301,812	369,298
Issuance of common stock from conversion of 4.75% Convertible Notes due 2023, shares				4,097,808
Issuance of common stock from stock dividend, shares				6,731,527
Shares repurchased		(3,186,493)	(3,008,676)
Balance, shares		25,445,805	28,429,499	31,118,556

[1]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, 2023	Dec. 31, 2022	Dec. 31, 2021
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes	0.0475	0.0475	0.0475
Four Point Seven Five Percentage Convertible Senior Notes [Member]
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes	0.0475
Debt instrument maturity date, description	due 2023	due 2023	due 2023

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
Consolidated Statements of Cash Flows - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash Flows from Operating Activities
Net change in net assets resulting from operations	$ 5,066,822	$ (132,177,053)	$ 147,071,721
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	11,947,504	5,905,453	(218,735,504)
Net change in unrealized (appreciation)/depreciation of investments	(30,453,935)	111,563,592	61,732,964
Amortization of discount on 4.75% Convertible Senior Notes due 2023			76,927
Amortization of discount on 6.00% Notes due 2026	319,092	425,550	16,310
Stock-based compensation	2,448,807	2,015,600	1,306,615
Adjustments to escrow proceeds receivable	117,136	(859,121)	1,934,622
Accrued interest on U.S. Treasury bills	13,024
Forfeited interest on 4.75% Convertible Senior Notes due 2023			102,917
Purchases of investments in:
Portfolio investments	(24,485,431)	(22,783,388)	(81,716,039)
U.S. Treasury bills	(253,585,717)	(184,172,673)
Proceeds from sales or maturity of investments in:
Portfolio investments	16,008,100	9,063,919	257,427,478
U.S. Treasury bills	274,792,611	99,173,075	150,000,000
Change in operating assets and liabilities:
Prepaid expenses and other assets	232,404	210,978	47,566
Interest and dividends receivable	6,159	(55,111)	83,343
Proceeds receivable		52,493	(52,493)
Escrow proceeds receivable	319,039	1,418,313	(1,194,183)
Payable for securities purchased			(134,250,000)
Accounts payable and accrued expenses	(362,519)	(166,220)	112,735
Income tax payable			(35,850)
Accrued interest payable		(175,000)	(278,803)
Net Cash Provided by/(Used in) Operating Activities	2,383,096	(110,559,593)	183,650,326
Cash Flows from Financing Activities
Proceeds from the issuance of common stock, net		229,896	78,608
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	(14,178,685)	(21,452,541)
Cash dividends paid	(143,657)	(26,535,702)	(103,458,098)
Cash paid for fractional shares			(399)
Deferred financing costs		(1,540)	(366,191)
Net Cash Used in Financing Activities	(14,322,342)	(47,759,887)	(31,006,972)
Total Increase/(Decrease) in Cash Balance	(11,939,246)	(158,319,480)	152,643,354
Cash Balance at Beginning of Year	40,117,598	198,437,078	45,793,724
Cash Balance at End of Year	28,178,352	40,117,598	198,437,078
Supplemental Information:
Interest paid	4,500,000	4,662,500	794,206
Taxes paid	533,894	82,238	43,499
Conversion of 4.75% Convertible Senior Notes due 2023			$ 37,925,000

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical)	12 Months Ended
Consolidated Statements of Cash Flows (Parenthetical)	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes	6%	6%
Common stock from conversion of convertible notes	0.0475	0.0475
Four Point Seven Five Percentage Convertible Senior Notes [Member]
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes	4.75%	4.75%
Debt instrument maturity date, description	due 2023	due 2023
Common stock from conversion of convertible notes	0.0475
6.00% Convertible Senior Notes [Member]
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes	6%	6%
Debt instrument maturity date, description	due 2026	due 2026
Six Percentage Notes [Member]
Short-Term Debt [Line Items]
Common stock from conversion of convertible notes	6%	6%
Debt instrument maturity date, description	due 2026	due 2026

Consolidated Schedule of Invest

Consolidated Schedule of Investments - USD ($)		Dec. 31, 2023		Dec. 31, 2022
Investment Owned, at Fair Value		$ 184,081,249		$ 157,188,578
Investment Owned, Percent of Net Assets		90.60%		74.80%
Investments [Member]
Investment Owned, at Cost		$ 276,333,902	[1]	$ 301,128,106	[2]
Investment Owned, at Fair Value		$ 247,892,104	[1]	$ 242,245,395	[2]
Investment Owned, Percent of Net Assets		121.90%	[1]	115.30%	[2]
AltC Sponsor LLC [Member]
Investment Owned, at Fair Value		$ 935,391
Skillsoft Corp. [Member]
Investment Owned, at Fair Value		863,037
Churchill Sponsor VII LLC [Member]
Investment Owned, at Fair Value		363,026
Architect Capital PayJoy SPV, LLC [Member]
Investment Owned, at Fair Value		10,000,000
Non-Controlled/Non-Affiliate [Member]
Investment Owned, at Cost		160,994,161	[1]	$ 155,103,810	[2]
Investment Owned, at Fair Value		$ 147,167,535	[1]	$ 130,901,546	[2]
Investment Owned, Percent of Net Assets		72.37%	[1]	62.33%	[2]
Non-Controlled/Non-Affiliate [Member] \| Learneo, Inc. (f/k/a Course Hero, Inc.) [Member]
Investment Owned, at Cost		$ 14,999,972	[1]	$ 14,999,972	[2]
Investment Owned, at Fair Value		$ 55,982,551	[1]	$ 50,541,374	[2]
Investment Owned, Percent of Net Assets		27.53%	[1]	24.06%	[2]
Non-Controlled/Non-Affiliate [Member] \| Learneo, Inc. (f/k/a Course Hero, Inc.) [Member] \| Preferred shares, Series A 8% [Member]
Headquarters/Industry		Online Education	[1]	Online Education	[2]
Date of Initial Investment		Sep. 18, 2014	[1]	Sep. 18, 2014	[2]
Investment Owned, at Cost		$ 5,000,001	[1]	$ 5,000,001	[2]
Investment Owned, at Fair Value		$ 45,982,580	[1]	$ 40,541,403	[2]
Investment Owned, Percent of Net Assets		22.61%	[1]	19.30%	[2]
Investment Owned, Balance, Shares		2,145,509		2,145,509
Non-Controlled/Non-Affiliate [Member] \| Learneo, Inc. (f/k/a Course Hero, Inc.) [Member] \| Preferred shares, Series C 8% [Member]
Headquarters/Industry		Online Education	[1]	Online Education	[2]
Date of Initial Investment		Nov. 05, 2021	[1]	Nov. 05, 2021	[2]
Investment Owned, at Cost		$ 9,999,971	[1]	$ 9,999,971	[2]
Investment Owned, at Fair Value		$ 9,999,971	[1]	$ 9,999,971	[2]
Investment Owned, Percent of Net Assets		4.92%	[1]	4.76%	[2]
Investment Owned, Balance, Shares		275,659		275,659
Non-Controlled/Non-Affiliate [Member] \| ServiceTitan, Inc [Member] \| Common Stock [Member]
Headquarters/Industry	[1]	Contractor Management Software
Date of Initial Investment	[1]	Jun. 30, 2023
Investment Owned, at Cost	[1]	$ 10,008,233
Investment Owned, at Fair Value	[1]	$ 11,960,975
Investment Owned, Percent of Net Assets	[1]	5.88%
Investment Owned, Balance, Shares		151,515
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		$ 11,692,830	[1]	$ 10,949,898	[2]
Investment Owned, Percent of Net Assets		5.75%	[1]	5.21%	[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, at Cost		$ 5,000,423	[1]	$ 5,000,423	[2]
Investment Owned, at Fair Value		$ 1,692,855	[1]	$ 949,924	[2]
Investment Owned, Percent of Net Assets		0.83%	[1]	0.45%	[2]
Investment Owned, Balance, Shares		238,095		238,095
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, at Cost		$ 10,003,917	[1]	$ 10,003,917	[2]
Investment Owned, at Fair Value		$ 9,999,975	[1]	$ 9,999,974	[2]
Investment Owned, Percent of Net Assets		4.92%	[1]	4.76%	[2]
Investment Owned, Balance, Shares		261,944		261,944
Non-Controlled/Non-Affiliate [Member] \| Locus Robotics Corp. [Member] \| Series F Preferred Stock 6% [Member]
Headquarters/Industry	[1]	Warehouse Automation
Date of Initial Investment	[1]	Nov. 30, 2022
Investment Owned, at Cost	[1]	$ 10,004,286
Investment Owned, at Fair Value	[1]	$ 10,675,766
Investment Owned, Percent of Net Assets	[1]	5.25%
Investment Owned, Balance, Shares		232,568
Non-Controlled/Non-Affiliate [Member] \| Locus Robotics Corp. [Member] \| Series F Preferred Stock [Member]
Headquarters/Industry	[2]			Warehouse Automation
Date of Initial Investment	[2]			Nov. 30, 2022
Investment Owned, at Cost	[2]			$ 10,004,286
Investment Owned, at Fair Value	[2]			$ 10,000,005
Investment Owned, Percent of Net Assets	[2]			4.76%
Investment Owned, Balance, Shares				232,568
Non-Controlled/Non-Affiliate [Member] \| Whoop, Inc. [Member] \| Series C Preferred Stock [Member]
Headquarters/Industry		Fitness Technology	[1]	Fitness Technology	[2]
Date of Initial Investment		Jun. 30, 2022	[1]	Jun. 30, 2022	[2]
Investment Owned, at Cost		$ 10,011,460	[1]	$ 10,011,460	[2]
Investment Owned, at Fair Value		$ 9,612,887	[1]	$ 6,084,041	[2]
Investment Owned, Percent of Net Assets		4.73%	[1]	2.90%	[2]
Investment Owned, Balance, Shares		13,293,450		13,293,450
Non-Controlled/Non-Affiliate [Member] \| Shogun Enterprises, Inc. (d/b/a Hearth) [Member]
Investment Owned, at Cost		$ 8,040,806	[1],[3]	$ 7,503,318	[2]
Investment Owned, at Fair Value		$ 7,083,557	[1],[3]	$ 3,306,047	[2]
Investment Owned, Percent of Net Assets		3.48%	[1],[3]	1.57%	[2]
Non-Controlled/Non-Affiliate [Member] \| Shogun Enterprises, Inc. (d/b/a Hearth) [Member] \| Preferred Shares, Series B-1 [Member]
Headquarters/Industry		Home Improvement Finance	[1],[3]	Home Improvement Finance	[2]
Date of Initial Investment		Feb. 26, 2021	[1],[3]	Feb. 26, 2021	[2]
Investment Owned, at Cost		$ 3,501,657	[1],[3]	$ 3,501,657	[2]
Investment Owned, at Fair Value		$ 3,132,942	[1],[3]	$ 1,403,023	[2]
Investment Owned, Percent of Net Assets		1.54%	[1],[3]	0.67%	[2]
Investment Owned, Balance, Shares		436,844	[3]	436,844
Non-Controlled/Non-Affiliate [Member] \| Shogun Enterprises, Inc. (d/b/a Hearth) [Member] \| Preferred Shares, Series B-2 [Member]
Date of Initial Investment		Feb. 26, 2021	[1],[3]	Feb. 26, 2021	[2]
Investment Owned, at Cost		$ 3,501,661	[1],[3]	$ 3,501,661	[2]
Investment Owned, at Fair Value		$ 3,132,946	[1],[3]	$ 1,403,024	[2]
Investment Owned, Percent of Net Assets		1.54%	[1],[3]	0.67%	[2]
Investment Owned, Balance, Shares		301,750	[3]	301,750
Non-Controlled/Non-Affiliate [Member] \| Shogun Enterprises, Inc. (d/b/a Hearth) [Member] \| Preferred Shares, Series B-3 [Member]
Date of Initial Investment	[1],[3]	May 02, 2022
Investment Owned, at Cost	[1],[3]	$ 530,822
Investment Owned, at Fair Value	[1],[3]	$ 475,152
Investment Owned, Percent of Net Assets	[1],[3]	0.23%
Investment Owned, Balance, Shares	[3]	56,936
Non-Controlled/Non-Affiliate [Member] \| Shogun Enterprises, Inc. (d/b/a Hearth) [Member] \| Preferred Shares, Series B-4 [Member]
Date of Initial Investment	[1],[3]	Jul. 12, 2023
Investment Owned, at Cost	[1],[3]	$ 366,606
Investment Owned, at Fair Value	[1],[3]	$ 342,517
Investment Owned, Percent of Net Assets	[1],[3]	0.17%
Investment Owned, Balance, Shares	[3]	48,267
Non-Controlled/Non-Affiliate [Member] \| Shogun Enterprises, Inc. (d/b/a Hearth) [Member] \| Common Warrants, Strike Price $0.01, Expiration Date 7/12/2026 [Member]
Date of Initial Investment	[1],[3]	Jul. 12, 2023
Investment Owned, at Cost	[1],[3]	$ 140,060
Investment Owned, at Fair Value	[1],[3]
Investment Owned, Percent of Net Assets	[1],[3]
Investment Owned, Balance, Shares	[3]	86,076
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	[2],[4]			May 02, 2022
Investment Owned, at Cost	[2],[4]			$ 500,000
Investment Owned, at Fair Value	[2],[4]			$ 500,000
Investment Owned, Percent of Net Assets	[2],[4]			0.24%
Investment Owned, Balance, Principal Amount	[4]			$ 500,000
Non-Controlled/Non-Affiliate [Member] \| Four Kites, Inc. [Member] \| Common Stock [Member]
Headquarters/Industry	[1]	Supply Chain Technology
Date of Initial Investment	[1]	Jul. 07, 2023
Investment Owned, at Cost	[1]	$ 8,530,389
Investment Owned, at Fair Value	[1]	$ 6,926,176
Investment Owned, Percent of Net Assets	[1]	3.41%
Investment Owned, Balance, Shares		1,398,024
Non-Controlled/Non-Affiliate [Member] \| Orchard Technologies, Inc. [Member]
Investment Owned, at Cost		$ 12,509,393	[1],[5]	10,505,697	[2]
Investment Owned, at Fair Value		$ 4,854,086	[1],[5]	$ 10,499,996	[2]
Investment Owned, Percent of Net Assets		2.39%	[1],[5]	5%	[2]
Investment Owned, Balance, Shares	[5]
Non-Controlled/Non-Affiliate [Member] \| Orchard Technologies, Inc. [Member] \| Common Stock [Member]
Date of Initial Investment	[1],[5]	Aug. 09, 2021
Investment Owned, at Cost	[1],[5]	$ 3,751,518
Investment Owned, at Fair Value	[1],[5]
Investment Owned, Percent of Net Assets	[1],[5]
Investment Owned, Balance, Shares	[5]	558,053
Non-Controlled/Non-Affiliate [Member] \| Orchard Technologies, Inc. [Member] \| Series D Preferred Stock 8% [Member]
Headquarters/Industry	[1],[5]	Real Estate Platform
Date of Initial Investment	[1],[5]	Aug. 09, 2021
Investment Owned, at Cost	[1],[5]	$ 3,751,518
Investment Owned, at Fair Value	[1],[5]
Investment Owned, Percent of Net Assets	[1],[5]
Investment Owned, Balance, Shares	[5]	558,053
Non-Controlled/Non-Affiliate [Member] \| Orchard Technologies, Inc. [Member] \| Senior Preferred Shares, Series 2 [Member]
Date of Initial Investment	[1],[5]	Aug. 09, 2021
Investment Owned, at Cost	[1],[5]	$ 587,951
Investment Owned, at Fair Value	[1],[5]
Investment Owned, Percent of Net Assets	[1],[5]
Investment Owned, Balance, Shares	[5]	58,771
Non-Controlled/Non-Affiliate [Member] \| Orchard Technologies, Inc. [Member] \| Senior Preferred Shares, Series 1 [Member]
Date of Initial Investment	[1],[5]	Jan. 13, 2023
Investment Owned, at Cost	[1],[5]	$ 4,418,406
Investment Owned, at Fair Value	[1],[5]	$ 4,854,086
Investment Owned, Percent of Net Assets	[1],[5]	2.39%
Investment Owned, Balance, Shares	[5]	441,228
Non-Controlled/Non-Affiliate [Member] \| Orchard Technologies, Inc. [Member] \| Simple Agreement for Future Equity [Member]
Date of Initial Investment	[2]			Sep. 02, 2022
Investment Owned, at Cost	[2]			$ 501,663
Investment Owned, at Fair Value	[2]			$ 500,000
Investment Owned, Percent of Net Assets	[2]			0.24%
Investment Owned, Balance, Shares				1
Non-Controlled/Non-Affiliate [Member] \| Orchard Technologies, Inc. [Member] \| Series D Preferred Stock [Member]
Headquarters/Industry	[2]			Real Estate Platform
Date of Initial Investment	[2]			Aug. 09, 2021
Investment Owned, at Cost	[2]			$ 10,004,034
Investment Owned, at Fair Value	[2]			$ 9,999,996
Investment Owned, Percent of Net Assets	[2]			4.76%
Investment Owned, Balance, Shares				1,488,139
Non-Controlled/Non-Affiliate [Member] \| True Global Ventures 4 Plus Pte Ltd [Member] \| Limited Partner Fund Investment [Member]
Headquarters/Industry		Venture Investment Fund	[1],[6],[7]	Venture Investment Fund	[2],[8],[9]
Date of Initial Investment		Aug. 27, 2021	[1],[6],[7]	Aug. 27, 2021	[2],[8],[9]
Investment Owned, at Cost		$ 960,778	[1],[6],[7]		[2],[8],[9]
Investment Owned, at Fair Value		$ 4,054,309	[1],[6],[7]	$ 3,063,358	[2],[8],[9]
Investment Owned, Percent of Net Assets		1.99%	[1],[6],[7]	1.46%	[2],[8],[9]
Investment Owned, Balance, Shares		1	[6],[7]	1	[8],[9]
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		$ 3,991,353	[1]		[2]
Investment Owned, Percent of Net Assets		1.96%	[1]		[2]
Non-Controlled/Non-Affiliate [Member] \| Neutron Holdings, Inc. (d/b/a/ Lime) [Member] \| Junior Preferred Stock Series 1-D [Member]
Headquarters/Industry		Micromobility	[1]	Micromobility	[2]
Date of Initial Investment		Jan. 25, 2019	[1]	Jan. 25, 2019	[2]
Investment Owned, at Cost		$ 10,007,322	[1]	$ 10,007,322	[2]
Investment Owned, at Fair Value		$ 3,485,014	[1]		[2]
Investment Owned, Percent of Net Assets		1.71%	[1]		[2]
Investment Owned, Balance, Shares		41,237,113		41,237,113
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],[10]	May 11, 2020	[2],[11]
Investment Owned, at Cost		$ 506,339	[1],[10]	$ 506,339	[2],[11]
Investment Owned, at Fair Value		$ 506,339	[1],[10]		[2],[11]
Investment Owned, Percent of Net Assets		0.25%	[1],[10]		[2],[11]
Investment Owned, Balance, Shares		506,339
Investment Owned, Balance, Principal Amount	[11]			$ 506,339
Non-Controlled/Non-Affiliate [Member] \| Neutron Holdings, Inc. (d/b/a/ Lime) [Member] \| Common Warrants Strike Price $0.01 Expiration Date 5/11/2027 [Member]
Date of Initial Investment		May 11, 2020	[1]	May 11, 2020	[2]
Investment Owned, at Cost			[1]		[2]
Investment Owned, at Fair Value			[1]		[2]
Investment Owned, Percent of Net Assets			[1]		[2]
Investment Owned, Balance, Shares		2,032,967		2,032,967
Non-Controlled/Non-Affiliate [Member] \| Forge Global, Inc.[Member] \| Common Stock [Member]
Headquarters/Industry		Online Marketplace Finance	[1],[6],[12]	Online Marketplace Finance	[2],[8],[13],[14]
Date of Initial Investment		Jul. 20, 2011	[1],[6],[12]	Jul. 20, 2011	[2],[8],[13],[14]
Investment Owned, at Cost		$ 2,093,988	[1],[6],[12]	$ 3,443,483	[2],[8],[13],[14]
Investment Owned, at Fair Value		$ 3,930,351	[1],[6],[12]	$ 4,338,968	[2],[8],[13],[14]
Investment Owned, Percent of Net Assets		1.93%	[1],[6],[12]	2.07%	[2],[8],[13],[14]
Investment Owned, Balance, Shares		1,145,875	[6],[12]	2,508,074	[8],[13],[14]
Non-Controlled/Non-Affiliate [Member] \| PayJoy, Inc. [Member]
Investment Owned, at Cost	[1]	$ 3,003,040
Investment Owned, at Fair Value	[1]	$ 3,000,002
Investment Owned, Percent of Net Assets	[1]	1.48%
Investment Owned, Balance, Shares
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, 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		1.23%	[1]	1.19%	[2]
Investment Owned, Balance, Shares		244,117		244,117
Non-Controlled/Non-Affiliate [Member] \| PayJoy, Inc. [Member] \| Simple Agreement for Future Equity [Member]
Date of Initial Investment	[1]	May 25, 2023
Investment Owned, at Cost	[1]	$ 501,470
Investment Owned, at Fair Value	[1]	$ 500,000
Investment Owned, Percent of Net Assets	[1]	0.25%
Investment Owned, Balance, Shares		1
Non-Controlled/Non-Affiliate [Member] \| Residential Homes for Rent, LLC (d/b/a Second Avenue) [Member]
Investment Owned, at Cost	[2]			$ 2,500,000
Investment Owned, at Fair Value	[2]			$ 2,959,713
Investment Owned, Percent of Net Assets	[2]			1.41%
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],[15]	Real Estate Platform	[2],[16]
Date of Initial Investment		Dec. 23, 2020	[1],[15]	Dec. 23, 2020	[2],[16]
Investment Owned, at Cost		$ 1,500,000	[1],[15]	$ 1,500,000	[2],[16]
Investment Owned, at Fair Value		$ 2,452,792	[1],[15]	$ 1,959,713	[2],[16]
Investment Owned, Percent of Net Assets		1.21%	[1],[15]	0.93%	[2],[16]
Investment Owned, Balance, Shares		150,000	[15]	150,000	[16]
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],[4],[17]			Dec. 23, 2020
Investment Owned, at Cost	[2],[4],[17]			$ 1,000,000
Investment Owned, at Fair Value	[2],[4],[17]			$ 1,000,000
Investment Owned, Percent of Net Assets	[2],[4],[17]			0.48%
Investment Owned, Balance, Principal Amount	[4],[17]			$ 1,000,000
Non-Controlled/Non-Affiliate [Member] \| Varo Money, Inc. [Member] \| Common Stock [Member]
Headquarters/Industry		Financial Services	[1],[6]	Financial Services	[2],[8]
Date of Initial Investment		Aug. 11, 2021	[1],[6]	Aug. 11, 2021	[2],[8]
Investment Owned, at Cost		$ 10,005,548	[1],[6]	$ 10,005,548	[2],[8]
Investment Owned, at Fair Value		$ 2,316,590	[1],[6]	$ 1,286,783	[2],[8]
Investment Owned, Percent of Net Assets		1.14%	[1],[6]	0.61%	[2],[8]
Investment Owned, Balance, Shares		1,079,266	[6]	1,079,266	[8]
Non-Controlled/Non-Affiliate [Member] \| Aventine Property Group, Inc. [Member] \| Common Stock [Member]
Headquarters/Industry		Cannabis REIT	[1],[10]	Cannabis REIT	[2],[4]
Date of Initial Investment		Sep. 11, 2019	[1],[10]	Sep. 11, 2019	[2],[4]
Investment Owned, at Cost		$ 2,580,750	[1],[10]	$ 2,580,750	[2],[4]
Investment Owned, at Fair Value		$ 1,418,723	[1],[10]	$ 1,917,521	[2],[4]
Investment Owned, Percent of Net Assets		0.70%	[1],[10]	0.91%	[2],[4]
Investment Owned, Balance, Shares		312,500	[10]	312,500	[4]
Non-Controlled/Non-Affiliate [Member] \| Xgroup Holdings Limited (d/b/a Xpoint) [Member] \| Convertible Note 6%, Due 10/17/2024 [Member]
Headquarters/Industry	[1],[6],[18],[19]	Geolocation Technology
Date of Initial Investment	[1],[6],[18],[19]	Aug. 17, 2022
Investment Owned, at Cost	[1],[6],[18],[19]	$ 1,338,976
Investment Owned, at Fair Value	[1],[6],[18],[19]	$ 1,325,000
Investment Owned, Percent of Net Assets	[1],[6],[18],[19]	0.65%
Investment Owned, Balance, Principal Amount	[6],[18],[19]	$ 1,000,000
Non-Controlled/Non-Affiliate [Member] \| Xgroup Holdings Limited (d/b/a Xpoint) [Member] \| Convertible Note 6%, Due 8/17/2023 [Member]
Headquarters/Industry	[2],[4],[8],[20]			Geolocation Technology
Date of Initial Investment	[2],[4],[8],[20]			Aug. 17, 2022
Investment Owned, at Cost	[2],[4],[8],[20]			$ 1,009,093
Investment Owned, at Fair Value	[2],[4],[8],[20]			$ 1,000,000
Investment Owned, Percent of Net Assets	[2],[4],[8],[20]			0.48%
Investment Owned, Balance, Principal Amount	[4],[8],[20]			$ 1,000,000
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, at Cost		$ 1,004,240	[1],[19]	$ 1,004,240	[2],[20]
Investment Owned, at Fair Value		$ 1,000,000	[1],[19]	$ 1,000,000	[2],[20]
Investment Owned, Percent of Net Assets		0.49%	[1],[19]	0.48%	[2],[20]
Investment Owned, Balance, Shares		1	[19]	1	[20]
Non-Controlled/Non-Affiliate [Member] \| Stake Trade, Inc. (d/b/a Prophet Exchange) [Member] \| Simple Agreement for Future Equity [Member]
Headquarters/Industry	[1],[19]	Sports Betting
Date of Initial Investment	[1],[19]	Jul. 26, 2023
Investment Owned, at Cost	[1],[19]	$ 1,002,153
Investment Owned, at Fair Value	[1],[19]	$ 1,000,000
Investment Owned, Percent of Net Assets	[1],[19]	0.49%
Investment Owned, Balance, Shares	[19]	1
Non-Controlled/Non-Affiliate [Member] \| AltC Sponsor LLC [Member]
Investment Owned, at Cost	[1],[6],[21],[22]	$ 250,855
Investment Owned, at Fair Value	[1],[6],[21],[22]	$ 935,391
Investment Owned, Percent of Net Assets	[1],[6],[21],[22]	0.46%
Non-Controlled/Non-Affiliate [Member] \| AltC Sponsor LLC [Member] \| Common Class B [Member]
Headquarters/Industry	[1],[6],[21],[22]	Special Purpose Acquisition Company
Date of Initial Investment	[1],[6],[21],[22]	Jul. 21, 2021
Investment Owned, at Cost	[1],[6],[21],[22]	$ 224,753
Investment Owned, at Fair Value	[1],[6],[21],[22]	$ 759,076
Investment Owned, Percent of Net Assets	[1],[6],[21],[22]	0.37%
Investment Owned, Balance, Shares	[6],[21],[22]	214,400
Non-Controlled/Non-Affiliate [Member] \| AltC Sponsor LLC [Member] \| Common Class A [Member]
Date of Initial Investment	[1],[6],[21],[22]	Jul. 21, 2021
Investment Owned, at Cost	[1],[6],[21],[22]	$ 26,102
Investment Owned, at Fair Value	[1],[6],[21],[22]	$ 176,315
Investment Owned, Percent of Net Assets	[1],[6],[21],[22]	0.09%
Investment Owned, Balance, Shares	[6],[21],[22]	24,900
Non-Controlled/Non-Affiliate [Member] \| AltC Sponsor LLC [Member] \| Share Units [Member]
Headquarters/Industry	[2],[8],[23]			Special Purpose Acquisition Company
Date of Initial Investment	[2],[8],[23]			Jul. 21, 2021
Investment Owned, at Cost	[2],[8],[23]			$ 250,855
Investment Owned, at Fair Value	[2],[8],[23]			$ 250,000
Investment Owned, Percent of Net Assets	[2],[8],[23]			0.12%
Investment Owned, Balance, Shares	[8],[23]			239,300
Non-Controlled/Non-Affiliate [Member] \| Skillsoft Corp. [Member] \| Common Stock [Member]
Headquarters/Industry		Online Education	[1],[6],[12]	Online Education	[2],[8],[13]
Date of Initial Investment		Jun. 08, 2021	[1],[6],[12]	Jun. 08, 2021	[2],[8],[13]
Investment Owned, at Cost		$ 9,818,428	[1],[6],[12]	$ 9,818,430	[2],[8],[13]
Investment Owned, at Fair Value		$ 863,037	[1],[6],[12]	$ 1,276,396	[2],[8],[13]
Investment Owned, Percent of Net Assets		0.42%	[1],[6],[12]	0.61%	[2],[8],[13]
Investment Owned, Balance, Shares		49,092	[6],[12]	981,843	[8],[13]
Non-Controlled/Non-Affiliate [Member] \| Rebric, Inc. (d/b/a Compliable) [Member] \| Preferred Stock Series Seed-4 [Member]
Headquarters/Industry		Gaming Licensing	[1],[19]	Gaming Licensing	[2],[20]
Date of Initial Investment		Oct. 12, 2021	[1],[19]	Oct. 12, 2021	[2],[20]
Investment Owned, at Cost		$ 1,002,755	[1],[19]	$ 1,002,755	[2],[20]
Investment Owned, at Fair Value		$ 799,323	[1],[19]	$ 1,000,000	[2],[20]
Investment Owned, Percent of Net Assets		0.39%	[1],[19]	0.48%	[2],[20]
Investment Owned, Balance, Shares		2,406,492	[19]	2,064,409	[20]
Non-Controlled/Non-Affiliate [Member] \| EDGE Markets, Inc. [Member] \| Preferred Stock, Series Seed [Member]
Headquarters/Industry		Gaming Technology	[1],[19]	Gaming Technology	[2],[20]
Date of Initial Investment		May 18, 2022	[1],[19]	May 18, 2022	[2],[20]
Investment Owned, at Cost		$ 501,330	[1],[19]	$ 501,330	[2],[20]
Investment Owned, at Fair Value		$ 500,000	[1],[19]	$ 500,000	[2],[20]
Investment Owned, Percent of Net Assets		0.25%	[1],[19]	0.24%	[2],[20]
Investment Owned, Balance, Shares		456,704	[19]	456,704	[20]
Non-Controlled/Non-Affiliate [Member] \| Churchill Sponsor VII LLC [Member]
Investment Owned, at Cost		$ 300,000	[1],[6],[21]	$ 300,000	[2],[8],[23]
Investment Owned, at Fair Value		$ 363,026	[1],[6],[21]	$ 300,000	[2],[8],[23]
Investment Owned, Percent of Net Assets		0.18%	[1],[6],[21]	0.14%	[2],[8],[23]
Non-Controlled/Non-Affiliate [Member] \| Churchill Sponsor VII LLC [Member] \| Common Stock [Member]
Headquarters/Industry		Special Purpose Acquisition Company	[1],[6],[21]	Special Purpose Acquisition Company	[2],[8],[23]
Date of Initial Investment		Feb. 25, 2021	[1],[6],[21]	Feb. 25, 2021	[2],[8],[23]
Investment Owned, at Cost		$ 205,820	[1],[6],[21]	$ 205,820	[2],[8],[23]
Investment Owned, at Fair Value		$ 344,097	[1],[6],[21]	$ 205,820	[2],[8],[23]
Investment Owned, Percent of Net Assets		0.17%	[1],[6],[21]	0.10%	[2],[8],[23]
Investment Owned, Balance, Shares		292,100	[6],[21]	292,100	[8],[23]
Non-Controlled/Non-Affiliate [Member] \| Churchill Sponsor VII LLC [Member] \| Warrant [Member]
Date of Initial Investment		Feb. 25, 2021	[1],[6],[21]	Feb. 25, 2021	[2],[8],[23]
Investment Owned, at Cost		$ 94,180	[1],[6],[21]	$ 94,180	[2],[8],[23]
Investment Owned, at Fair Value		$ 18,929	[1],[6],[21]	$ 94,180	[2],[8],[23]
Investment Owned, Percent of Net Assets		0.01%	[1],[6],[21]	0.04%	[2],[8],[23]
Investment Owned, Balance, Shares		277,000	[6],[21]	277,000	[8],[23]
Non-Controlled/Non-Affiliate [Member] \| Nextdoor Holdings, Inc. [Member] \| Common Class B [Member]
Headquarters/Industry		Social Networking	[1],[6],[12]	Social Networking	[2],[8],[13]
Date of Initial Investment		Sep. 27, 2018	[1],[6],[12]	Sep. 27, 2018	[2],[8],[13]
Investment Owned, at Cost		$ 626,470	[1],[6],[12]	$ 10,002,666	[2],[8],[13]
Investment Owned, at Fair Value		$ 212,474	[1],[6],[12]	$ 3,712,977	[2],[8],[13]
Investment Owned, Percent of Net Assets		0.10%	[1],[6],[12]	1.77%	[2],[8],[13]
Investment Owned, Balance, Shares		112,420	[6],[12]	1,802,416	[8],[13]
Non-Controlled/Non-Affiliate [Member] \| YouBet Technology, Inc. (d/b/a FanPower) [Member] \| Preferred Stock Series Seed-2 [Member]
Headquarters/Industry		Digital Media Technology	[1],[19]	Digital Media Technology	[2],[20]
Date of Initial Investment		Aug. 26, 2021	[1],[19]	Aug. 26, 2021	[2],[20]
Investment Owned, at Cost		$ 752,943	[1],[19]	$ 752,943	[2],[20]
Investment Owned, at Fair Value		$ 187,500	[1],[19]	$ 749,998	[2],[20]
Investment Owned, Percent of Net Assets		0.09%	[1],[19]	0.36%	[2],[20]
Investment Owned, Balance, Shares		578,029	[19]	578,029	[20]
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, at Cost			[1]		[2]
Investment Owned, at Fair Value		$ 28,836	[1]		[2]
Investment Owned, Percent of Net Assets		0.01%	[1]		[2]
Investment Owned, Balance, Shares		112,374		112,374
Non-Controlled/Non-Affiliate [Member] \| Trax Ltd. [Member]
Investment Owned, at Cost		$ 10,005,748	[1],[6]	$ 10,005,748	[2],[8]
Investment Owned, at Fair Value			[1],[6]	$ 2,927,814	[2],[8]
Investment Owned, Percent of Net Assets			[1],[6]	1.39%	[2],[8]
Non-Controlled/Non-Affiliate [Member] \| Trax Ltd. [Member] \| Common Stock [Member]
Headquarters/Industry		Retail Technology	[1],[6]	Retail Technology	[2],[8]
Date of Initial Investment		Jun. 09, 2021	[1],[6]	Jun. 09, 2021	[2],[8]
Investment Owned, at Cost		$ 2,781,148	[1],[6]	$ 2,781,148	[2],[8]
Investment Owned, at Fair Value			[1],[6]	$ 280,797	[2],[8]
Investment Owned, Percent of Net Assets			[1],[6]	0.13%	[2],[8]
Investment Owned, Balance, Shares		55,591	[6]	55,591	[8]
Non-Controlled/Non-Affiliate [Member] \| Trax Ltd. [Member] \| Preferred Stock Investec Series [Member]
Date of Initial Investment		Jun. 09, 2021	[1],[6]	Jun. 09, 2021	[2],[8]
Investment Owned, at Cost		$ 7,224,600	[1],[6]	$ 7,224,600	[2],[8]
Investment Owned, at Fair Value			[1],[6]	$ 2,647,017	[2],[8]
Investment Owned, Percent of Net Assets			[1],[6]	1.26%	[2],[8]
Investment Owned, Balance, Shares		144,409	[6]	144,409	[8]
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			[1]	$ 6,541,511	[2]
Investment Owned, Percent of Net Assets			[1]	3.11%	[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, at Cost		$ 1,001,815	[1]	$ 1,001,815	[2]
Investment Owned, at Fair Value			[1]	$ 6,229,360	[2]
Investment Owned, Percent of Net Assets			[1]	2.97%	[2]
Investment Owned, Balance, Shares		540,270		540,270
Non-Controlled/Non-Affiliate [Member] \| Aspiration Partners, Inc. [Member] \| Series C-3 Preferred Stock [Member]
Date of Initial Investment		Aug. 12, 2019	[1]	Aug. 12, 2019	[2]
Investment Owned, at Cost		$ 281,190	[1]	$ 281,190	[2]
Investment Owned, at Fair Value			[1]	$ 312,151	[2]
Investment Owned, Percent of Net Assets			[1]	0.15%	[2]
Investment Owned, Balance, Shares		24,912		24,912
Non-Controlled/Non-Affiliate [Member] \| Fullbridge, Inc. [Member]
Investment Owned, at Cost		$ 8,421,364	[1]	$ 8,421,364	[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		Mar. 03, 2016	[1],[18],[24]	Mar. 03, 2016	[2],[11],[25]
Investment Owned, at Cost		$ 2,270,858	[1],[18],[24]	$ 2,270,858	[2],[11],[25]
Investment Owned, at Fair Value			[1],[18],[24]		[2],[11],[25]
Investment Owned, Percent of Net Assets			[1],[18],[24]		[2],[11],[25]
Investment Owned, Balance, Principal Amount		$ 2,270,458	[18],[24]	$ 2,270,458	[11],[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, 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]
Investment Owned, Balance, Shares		517,917		517,917
Non-Controlled/Non-Affiliate [Member] \| Treehouse Real Estate Investment Trust, Inc. [Member] \| Common Stock [Member]
Headquarters/Industry		Cannabis REIT	[1]	Cannabis REIT	[2]
Date of Initial Investment		Sep. 11, 2019	[1]	Sep. 11, 2019	[2]
Investment Owned, at Cost		$ 4,919,250	[1]	$ 4,919,250	[2]
Investment Owned, at Fair Value			[1]		[2]
Investment Owned, Percent of Net Assets			[1]		[2]
Investment Owned, Balance, Shares		312,500		312,500
Non-Controlled/Non-Affiliate [Member] \| StormWind, LLC [Member] \| Preferred shares, Series A 8% [Member]
Investment Owned, Balance, Shares	[26],[27]			366,666
Non-Controlled/Non-Affiliate [Member] \| StormWind, LLC [Member] \| Preferred shares, Series C 8% [Member]
Investment Owned, Balance, Shares	[26],[27]			2,779,134
Non-Controlled/Non-Affiliate [Member] \| StormWind, LLC [Member] \| Series D Preferred Stock 8% [Member]
Investment Owned, Balance, Shares	[26],[27]			329,337
Non-Controlled/Non-Affiliate [Member] \| StormWind, LLC [Member] \| Series B Preferred Stock 8% [Member]
Investment Owned, Balance, Shares	[26],[27]			3,279,629
Non-Controlled/Non-Affiliate [Member] \| OneValley, Inc. (f/k/a NestGSV, Inc) [Member] \| Derivative Security, Expiration Date 8/23/2024 [Member]
Investment Owned, Balance, Shares	[27],[28]			1
Non-Controlled/Non-Affiliate [Member] \| OneValley, Inc. (f/k/a NestGSV, Inc) [Member] \| Preferred Warrant Series B, Strike Price $2.31, Expiration Date 12/31/2023 [Member]
Investment Owned, Balance, Shares	[27]			250,000
Non-Controlled/Non-Affiliate [Member] \| Maven Research, Inc. [Member] \| Series C Preferred Stock [Member]
Investment Owned, Balance, Shares	[27]			318,979
Non-Controlled/Non-Affiliate [Member] \| Maven Research, Inc. [Member] \| Series B Preferred Stock [Member]
Investment Owned, Balance, Shares	[27]			49,505
Non-Controlled/Non-Affiliate [Member] \| Curious.com, Inc. [Member] \| Common Stock [Member]
Investment Owned, Balance, Shares	[27]			1,135,944
Non-Controlled/Non-Affiliate [Member] \| SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) [Member] \| Common Stock [Member]
Investment Owned, Balance, Shares	[29]			100,000
Non-Controlled/Non-Affiliate [Member] \| SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) [Member] \| Preferred Class A [Member]
Investment Owned, Balance, Shares	[29],[30]			14,300,000
Non-Controlled/Non-Affiliate [Member] \| NewLake Capital Partners, Inc. (f/k/a GreenAcreage Real Estate Corp.) [Member] \| Common Stock [Member]
Headquarters/Industry	[2],[4],[8],[13]			Cannabis REIT
Date of Initial Investment	[2],[4],[8],[13]			Aug. 12, 2019
Investment Owned, at Cost	[2],[4],[8],[13]			$ 4,678,686
Investment Owned, at Fair Value	[2],[4],[8],[13]			$ 3,680,723
Investment Owned, Percent of Net Assets	[2],[4],[8],[13]			1.75%
Investment Owned, Balance, Shares	[4],[8],[13]			229,758
Non-Controlled/Non-Affiliate [Member] \| Rent the Runway, Inc. [Member] \| Common Stock [Member]
Headquarters/Industry	[2],[8],[13]			Subscription Fashion Rental
Date of Initial Investment	[2],[8],[13]			Jun. 17, 2020
Investment Owned, at Cost	[2],[8],[13]			$ 1,203,293
Investment Owned, at Fair Value	[2],[8],[13]			$ 241,533
Investment Owned, Percent of Net Assets	[2],[8],[13]			0.12%
Investment Owned, Balance, Shares	[8],[13]			79,191
Non-Controlled/Non-Affiliate [Member] \| Churchill Sponsor VI LLC [Member]
Investment Owned, at Cost	[2],[8],[23]			$ 200,000
Investment Owned, at Fair Value	[2],[8],[23]			$ 200,000
Investment Owned, Percent of Net Assets	[2],[8],[23]			0.10%
Non-Controlled/Non-Affiliate [Member] \| Churchill Sponsor VI LLC [Member] \| Common Stock [Member]
Headquarters/Industry	[2],[8],[23]			Special Purpose Acquisition Company
Date of Initial Investment	[2],[8],[23]			Feb. 25, 2021
Investment Owned, at Cost	[2],[8],[23]			$ 134,297
Investment Owned, at Fair Value	[2],[8],[23]			$ 134,297
Investment Owned, Percent of Net Assets	[2],[8],[23]			0.06%
Investment Owned, Balance, Shares	[8],[23]			195,000
Non-Controlled/Non-Affiliate [Member] \| Churchill Sponsor VI LLC [Member] \| Warrant [Member]
Date of Initial Investment	[2],[8],[23]			Feb. 25, 2021
Investment Owned, at Cost	[2],[8],[23]			$ 65,703
Investment Owned, at Fair Value	[2],[8],[23]			$ 65,703
Investment Owned, Percent of Net Assets	[2],[8],[23]			0.03%
Investment Owned, Balance, Shares	[8],[23]			199,100
Non-Controlled/Non-Affiliate [Member] \| Kahoot! ASA [Member] \| Common Stock [Member]
Headquarters/Industry	[2],[8],[13]			Education Software
Date of Initial Investment	[2],[8],[13]			Dec. 05, 2014
Investment Owned, at Cost	[2],[8],[13]			$ 176,067
Investment Owned, at Fair Value	[2],[8],[13]			$ 72,888
Investment Owned, Percent of Net Assets	[2],[8],[13]			0.03%
Investment Owned, Balance, Shares	[8],[13]			38,305
Non-Controlled/Non-Affiliate [Member] \| Ozy Media, Inc. [Member] \| Preferred shares, Series C-2 6% [Member]
Investment Owned, Balance, Shares	[27]			683,482
Non-Controlled/Non-Affiliate [Member] \| Ozy Media, Inc. [Member] \| Preferred shares, Series B 6% [Member]
Investment Owned, Balance, Shares	[27]			922,509
Non-Controlled/Non-Affiliate [Member] \| Ozy Media, Inc. [Member] \| Preferred Shares Series A 6 % [Member]
Investment Owned, Balance, Shares	[27]			1,090,909
Non-Controlled/Non-Affiliate [Member] \| Ozy Media, Inc. [Member] \| Preferred Shares Series Seed 6% [Member]
Investment Owned, Balance, Shares	[27]			500,000
Non-Controlled/Non-Affiliate [Member] \| Ozy Media, Inc. [Member] \| Common Warrants, Strike Price $0.01, Expiration Date 4/9/2028 [Member]
Investment Owned, Balance, Shares	[27]			295,565
Non-Controlled/Non-Affiliate [Member] \| Colombier Sponsor LLC [Member] \| Class B Units [Member]
Investment Owned, Balance, Shares	[8],[23],[29]			1,976,033
Non-Controlled/Non-Affiliate [Member] \| Colombier Sponsor LLC [Member] \| Class W Units [Member]
Investment Owned, Balance, Shares	[8],[23],[29]			2,700,000
Non-Controlled Affiliate [Member]
Investment Owned, at Cost		$ 32,775,940	[1],[31]	$ 41,140,804	[2],[27]
Investment Owned, at Fair Value		$ 24,931,333	[1],[31]	$ 12,591,162	[2],[27]
Investment Owned, Percent of Net Assets		12.26%	[1],[31]	6%	[2],[27]
Non-Controlled Affiliate [Member] \| StormWind, LLC [Member]
Investment Owned, at Cost		$ 6,387,741	[1],[31],[32]	$ 6,387,741	[2],[26],[27]
Investment Owned, at Fair Value		$ 12,535,875	[1],[31],[32]	$ 9,950,835	[2],[26],[27]
Investment Owned, Percent of Net Assets		6.16%	[1],[31],[32]	4.74%	[2],[26],[27]
Non-Controlled Affiliate [Member] \| StormWind, LLC [Member] \| Preferred shares, Series A 8% [Member]
Date of Initial Investment		Feb. 25, 2014	[1],[31],[32]	Feb. 25, 2014	[2],[26],[27]
Investment Owned, at Cost		$ 110,000	[1],[31],[32]	$ 110,000	[2],[26],[27]
Investment Owned, at Fair Value		$ 325,903	[1],[31],[32]	$ 191,694	[2],[26],[27]
Investment Owned, Percent of Net Assets		0.16%	[1],[31],[32]	0.09%	[2],[26],[27]
Investment Owned, Balance, Shares	[31],[32]	366,666
Non-Controlled Affiliate [Member] \| StormWind, LLC [Member] \| Preferred shares, Series C 8% [Member]
Date of Initial Investment		Jan. 07, 2014	[1],[31],[32]	Jan. 07, 2014	[2],[26],[27]
Investment Owned, at Cost		$ 4,000,787	[1],[31],[32]	$ 4,000,787	[2],[26],[27]
Investment Owned, at Fair Value		$ 6,804,933	[1],[31],[32]	$ 5,675,081	[2],[26],[27]
Investment Owned, Percent of Net Assets		3.35%	[1],[31],[32]	2.70%	[2],[26],[27]
Investment Owned, Balance, Shares	[31],[32]	2,779,134
Non-Controlled Affiliate [Member] \| StormWind, LLC [Member] \| Series D Preferred Stock 8% [Member]
Headquarters/Industry		Interactive Learning	[1],[31],[32]	Interactive Learning	[2],[26],[27]
Date of Initial Investment		Nov. 26, 2019	[1],[31],[32]	Nov. 26, 2019	[2],[26],[27]
Investment Owned, at Cost		$ 257,267	[1],[31],[32]	$ 257,267	[2],[26],[27]
Investment Owned, at Fair Value		$ 653,975	[1],[31],[32]	$ 533,429	[2],[26],[27]
Investment Owned, Percent of Net Assets		0.32%	[1],[31],[32]	0.25%	[2],[26],[27]
Investment Owned, Balance, Shares	[31],[32]	329,337
Non-Controlled Affiliate [Member] \| StormWind, LLC [Member] \| Series B Preferred Stock 8% [Member]
Date of Initial Investment		Dec. 16, 2011	[1],[31],[32]	Dec. 16, 2011	[2],[26],[27]
Investment Owned, at Cost		$ 2,019,687	[1],[31],[32]	$ 2,019,687	[2],[26],[27]
Investment Owned, at Fair Value		$ 4,751,064	[1],[31],[32]	$ 3,550,631	[2],[26],[27]
Investment Owned, Percent of Net Assets		2.34%	[1],[31],[32]	1.69%	[2],[26],[27]
Investment Owned, Balance, Shares	[31],[32]	3,279,629
Non-Controlled Affiliate [Member] \| PSQ Holdings, Inc. (d/b/a PublicSquare) [Member]
Investment Owned, at Cost	[1],[6],[12],[31],[33]	$ 2,585,240
Investment Owned, at Fair Value	[1],[6],[12],[31],[33]	$ 10,507,136
Investment Owned, Percent of Net Assets	[1],[6],[12],[31],[33]	5.17%
Non-Controlled Affiliate [Member] \| PSQ Holdings, Inc. (d/b/a PublicSquare) [Member] \| Common Class A [Member]
Headquarters/Industry	[1],[6],[12],[31],[33]	E-Commerce Marketplace
Date of Initial Investment	[1],[6],[12],[31],[33]	Apr. 01, 2021
Investment Owned, at Cost	[1],[6],[12],[31],[33]	$ 1,556,587
Investment Owned, at Fair Value	[1],[6],[12],[31],[33]	$ 8,542,386
Investment Owned, Percent of Net Assets	[1],[6],[12],[31],[33]	4.20%
Investment Owned, Balance, Shares	[6],[12],[31],[33]	1,976,032
Non-Controlled Affiliate [Member] \| PSQ Holdings, Inc. (d/b/a PublicSquare) [Member] \| [Warrants], Strike Price $11.50, Expiration Date 7/19/2028 [Member]
Date of Initial Investment	[1],[6],[12],[31],[33]	Apr. 01, 2021
Investment Owned, at Cost	[1],[6],[12],[31],[33]	$ 1,028,653
Investment Owned, at Fair Value	[1],[6],[12],[31],[33]	$ 1,964,750
Investment Owned, Percent of Net Assets	[1],[6],[12],[31],[33]	0.97%
Investment Owned, Balance, Shares	[6],[12],[31],[33]	2,396,037
Non-Controlled Affiliate [Member] \| OneValley, Inc. (f/k/a NestGSV, Inc) [Member]
Investment Owned, at Cost		$ 9,585,300	[1],[31]	$ 9,590,380	[2],[27]
Investment Owned, at Fair Value		$ 1,888,322	[1],[31]	$ 2,640,327	[2],[27]
Investment Owned, Percent of Net Assets		0.93%	[1],[31]	1.26%	[2],[27]
Non-Controlled Affiliate [Member] \| OneValley, Inc. (f/k/a NestGSV, Inc) [Member] \| Derivative Security, Expiration Date 8/23/2024 [Member]
Headquarters/Industry		Global Innovation Platform	[1],[31],[34]	Global Innovation Platform	[2],[27],[28]
Date of Initial Investment		Aug. 23, 2019	[1],[31],[34]	Aug. 23, 2019	[2],[27],[28]
Investment Owned, at Cost		$ 8,555,124	[1],[31],[34]	$ 8,555,124	[2],[27],[28]
Investment Owned, at Fair Value		$ 620,927	[1],[31],[34]	$ 652,127	[2],[27],[28]
Investment Owned, Percent of Net Assets		0.31%	[1],[31],[34]	0.31%	[2],[27],[28]
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		Feb. 17, 2016	[1],[18],[31]	Feb. 17, 2016	[2],[11],[27],[28]
Investment Owned, at Cost		$ 1,030,176	[1],[18],[31]	$ 1,030,176	[2],[11],[27],[28]
Investment Owned, at Fair Value		$ 1,267,395	[1],[18],[31]	$ 1,988,200	[2],[11],[27],[28]
Investment Owned, Percent of Net Assets		0.62%	[1],[18],[31]	0.95%	[2],[11],[27],[28]
Investment Owned, Balance, Principal Amount	[11],[27],[28]			$ 1,010,198
Non-Controlled Affiliate [Member] \| OneValley, Inc. (f/k/a NestGSV, Inc) [Member] \| Derivative Security, Expiration Date 8/23/2024 [Member]
Investment Owned, Balance, Shares	[31],[34]	1
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	[2],[27]			Dec. 31, 2018
Investment Owned, at Cost	[2],[27]			$ 5,080
Investment Owned, at Fair Value	[2],[27]
Investment Owned, Percent of Net Assets	[2],[27]
Non-Controlled Affiliate [Member] \| Maven Research, Inc. [Member]
Investment Owned, at Cost		$ 2,217,653	[1],[31]	$ 2,217,653	[2],[27]
Investment Owned, at Fair Value			[1],[31]		[2],[27]
Investment Owned, Percent of Net Assets			[1],[31]		[2],[27]
Non-Controlled Affiliate [Member] \| Maven Research, Inc. [Member] \| Series C Preferred Stock [Member]
Headquarters/Industry		Knowledge Networks	[1],[31]	Knowledge Networks	[2],[27]
Date of Initial Investment		Jul. 02, 2012	[1],[31]	Jul. 02, 2012	[2],[27]
Investment Owned, at Cost		$ 2,000,447	[1],[31]	$ 2,000,447	[2],[27]
Investment Owned, at Fair Value			[1],[31]		[2],[27]
Investment Owned, Percent of Net Assets			[1],[31]		[2],[27]
Investment Owned, Balance, Shares	[31]	318,979
Non-Controlled Affiliate [Member] \| Maven Research, Inc. [Member] \| Series B Preferred Stock [Member]
Date of Initial Investment		Feb. 28, 2012	[1],[31]	Feb. 28, 2012	[2],[27]
Investment Owned, at Cost		$ 217,206	[1],[31]	$ 217,206	[2],[27]
Investment Owned, at Fair Value			[1],[31]		[2],[27]
Investment Owned, Percent of Net Assets			[1],[31]		[2],[27]
Investment Owned, Balance, Shares	[31]	49,505
Non-Controlled Affiliate [Member] \| Curious.com, Inc. [Member] \| Common Stock [Member]
Headquarters/Industry		Online Education	[1],[31]	Online Education	[2],[27]
Date of Initial Investment		Nov. 22, 2013	[1],[31]	Nov. 22, 2013	[2],[27]
Investment Owned, at Cost		$ 12,000,006	[1],[31]	$ 12,000,006	[2],[27]
Investment Owned, at Fair Value			[1],[31]		[2],[27]
Investment Owned, Percent of Net Assets			[1],[31]		[2],[27]
Investment Owned, Balance, Shares	[31]	1,135,944
Non-Controlled Affiliate [Member] \| Ozy Media, Inc. [Member]
Investment Owned, at Cost	[2],[27]			$ 10,945,024
Investment Owned, at Fair Value	[2],[27]
Investment Owned, Percent of Net Assets	[2],[27]
Non-Controlled Affiliate [Member] \| Ozy Media, Inc. [Member] \| Preferred shares, Series C-2 6% [Member]
Headquarters/Industry	[2],[27]			Digital Media Platform
Date of Initial Investment	[2],[27]			Aug. 31, 2016
Investment Owned, at Cost	[2],[27]			$ 2,414,178
Investment Owned, at Fair Value	[2],[27]
Investment Owned, Percent of Net Assets	[2],[27]
Non-Controlled Affiliate [Member] \| Ozy Media, Inc. [Member] \| Preferred shares, Series B 6% [Member]
Date of Initial Investment	[2],[27]			Oct. 03, 2014
Investment Owned, at Cost	[2],[27]			$ 4,999,999
Investment Owned, at Fair Value	[2],[27]
Investment Owned, Percent of Net Assets	[2],[27]
Non-Controlled Affiliate [Member] \| Ozy Media, Inc. [Member] \| Preferred Shares Series A 6 % [Member]
Date of Initial Investment	[2],[27]			Dec. 11, 2013
Investment Owned, at Cost	[2],[27]			$ 3,000,200
Investment Owned, at Fair Value	[2],[27]
Investment Owned, Percent of Net Assets	[2],[27]
Non-Controlled Affiliate [Member] \| Ozy Media, Inc. [Member] \| Preferred Shares Series Seed 6% [Member]
Date of Initial Investment	[2],[27]			Nov. 02, 2012
Investment Owned, at Cost	[2],[27]			$ 500,000
Investment Owned, at Fair Value	[2],[27]
Investment Owned, Percent of Net Assets	[2],[27]
Non-Controlled Affiliate [Member] \| Ozy Media, Inc. [Member] \| Common Warrants, Strike Price $0.01, Expiration Date 4/9/2028 [Member]
Date of Initial Investment	[2],[27]			Apr. 09, 2018
Investment Owned, at Cost	[2],[27]			$ 30,647
Investment Owned, at Fair Value	[2],[27]
Investment Owned, Percent of Net Assets	[2],[27]
Controlled [Member]
Investment Owned, at Cost		$ 18,771,097	[1],[35]	$ 19,883,894	[2],[29]
Investment Owned, at Fair Value		$ 11,982,381	[1],[35]	$ 13,695,870	[2],[29]
Investment Owned, Percent of Net Assets		5.89%	[1],[35]	6.52%	[2],[29]
Controlled [Member] \| OneValley, Inc. (f/k/a NestGSV, Inc) [Member] \| Convertible Promissory Note 8% Due 8/23/2024 [Member]
Investment Owned, Balance, Principal Amount	[18],[31]	$ 1,010,198
Controlled [Member] \| Architect Capital PayJoy SPV, LLC [Member] \| Membership Interest in Lending SPV [Member]
Headquarters/Industry		Mobile Finance Technology	[1],[6],[10],[35]	Mobile Finance Technology	[2],[4],[8],[29]
Date of Initial Investment		Mar. 24, 2021	[1],[6],[10],[35]	Mar. 24, 2021	[2],[4],[8],[29]
Investment Owned, at Cost		$ 10,006,745	[1],[6],[10],[35]	$ 10,006,745	[2],[4],[8],[29]
Investment Owned, at Fair Value		$ 10,000,000	[1],[6],[10],[35]	$ 10,000,000	[2],[4],[8],[29]
Investment Owned, Percent of Net Assets		4.92%	[1],[6],[10],[35]	4.76%	[2],[4],[8],[29]
Investment Owned, Balance, Principal Amount		$ 10,000,000	[6],[10],[35]	$ 10,000,000	[4],[8],[29]
Controlled [Member] \| Colombier Sponsor II LLC [Member]
Investment Owned, at Cost	[1],[6],[21],[35]	1,602,940
Investment Owned, at Fair Value	[1],[6],[21],[35]	$ 1,600,000
Investment Owned, Percent of Net Assets	[1],[6],[21],[35]	0.79%
Controlled [Member] \| Colombier Sponsor II LLC [Member] \| Class B Units [Member]
Headquarters/Industry	[1],[6],[21],[35]	Special Purpose Acquisition Company
Date of Initial Investment	[1],[6],[21],[35]	Nov. 20, 2023
Investment Owned, at Cost	[1],[6],[21],[35]	$ 842,289
Investment Owned, at Fair Value	[1],[6],[21],[35]	$ 1,101,695
Investment Owned, Percent of Net Assets	[1],[6],[21],[35]	0.54%
Investment Owned, Balance, Shares	[6],[21],[35]	1,040,000
Controlled [Member] \| Colombier Sponsor II LLC [Member] \| Class W Units [Member]
Investment Owned, at Cost	[1],[6],[21],[35]	$ 760,651
Investment Owned, at Fair Value	[1],[6],[21],[35]	$ 498,305
Investment Owned, Percent of Net Assets	[1],[6],[21],[35]	0.25%
Investment Owned, Balance, Shares	[6],[21],[35]	1,600,000
Controlled [Member] \| SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) [Member]
Investment Owned, at Cost		$ 7,161,412	[1],[35]	7,161,412	[2],[29]
Investment Owned, at Fair Value		$ 382,381	[1],[35]	$ 984,028	[2],[29]
Investment Owned, Percent of Net Assets		0.19%	[1],[35]	0.47%	[2],[29]
Controlled [Member] \| SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) [Member] \| Common Stock [Member]
Date of Initial Investment		Apr. 15, 2014	[1],[35]	Apr. 15, 2014	[2],[29]
Investment Owned, at Cost		$ 10,000	[1],[35]	$ 10,000	[2],[29]
Investment Owned, at Fair Value			[1],[35]		[2],[29]
Investment Owned, Percent of Net Assets			[1],[35]		[2],[29]
Investment Owned, Balance, Shares	[35]	100,000
Controlled [Member] \| SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.) [Member] \| Preferred Class A [Member]
Headquarters/Industry		Clean Technology	[1],[35]	Clean Technology	[2],[29],[30]
Date of Initial Investment		Apr. 15, 2014	[1],[35]	Apr. 15, 2014	[2],[29],[30]
Investment Owned, at Cost		$ 7,151,412	[1],[35]	$ 7,151,412	[2],[29],[30]
Investment Owned, at Fair Value		$ 382,381	[1],[35]	$ 984,028	[2],[29],[30]
Investment Owned, Percent of Net Assets		0.19%	[1],[35]	0.47%	[2],[29],[30]
Investment Owned, Balance, Shares	[35]	14,300,000
Controlled [Member] \| Colombier Sponsor LLC [Member]
Investment Owned, at Cost	[2],[8],[23],[29]			$ 2,715,737
Investment Owned, at Fair Value	[2],[8],[23],[29]			$ 2,711,842
Investment Owned, Percent of Net Assets	[2],[8],[23],[29]			1.29%
Controlled [Member] \| Colombier Sponsor LLC [Member] \| Class B Units [Member]
Headquarters/Industry	[2],[8],[23],[29]			Special Purpose Acquisition Company
Date of Initial Investment	[2],[8],[23],[29]			Apr. 01, 2021
Investment Owned, at Cost	[2],[8],[23],[29]			$ 1,556,587
Investment Owned, at Fair Value	[2],[8],[23],[29]			$ 1,554,355
Investment Owned, Percent of Net Assets	[2],[8],[23],[29]			0.74%
Controlled [Member] \| Colombier Sponsor LLC [Member] \| Class W Units [Member]
Date of Initial Investment	[2],[8],[23],[29]			Apr. 01, 2021
Investment Owned, at Cost	[2],[8],[23],[29]			$ 1,159,150
Investment Owned, at Fair Value	[2],[8],[23],[29]			$ 1,157,487
Investment Owned, Percent of Net Assets	[2],[8],[23],[29]			0.55%
Portfolio Investments [Member]
Investment Owned, at Cost		$ 212,541,198	[1]	$ 216,128,508	[2]
Investment Owned, at Fair Value		$ 184,081,249	[1]	$ 157,188,578	[2]
Investment Owned, Percent of Net Assets		90.52%	[1]	74.84%	[2]
U.S. Treasury Bill, 0% Due 3/28/2024 [Member]
Date of Initial Investment	[1],[10],[12]	Dec. 29, 2023
Investment Owned, at Cost	[1],[10],[12]	$ 34,547,625
Investment Owned, at Fair Value	[1],[10],[12]	$ 34,559,949
Investment Owned, Percent of Net Assets	[1],[10],[12]	16.99%
Investment Owned, Balance, Principal Amount	[10],[12]	$ 35,000,000
U.S. Treasury Bill, 0% Due 6/27/2024 [Member]
Date of Initial Investment	[1],[10],[12]	Dec. 29, 2023
Investment Owned, at Cost	[1],[10],[12]	$ 29,245,079
Investment Owned, at Fair Value	[1],[10],[12]	$ 29,250,906
Investment Owned, Percent of Net Assets	[1],[10],[12]	14.38%
Investment Owned, Balance, Principal Amount	[10],[12]	$ 30,000,000
U.S. Treasury [Member]
Investment Owned, at Cost		63,792,704	[1],[12]	$ 84,999,598	[2]
Investment Owned, at Fair Value		$ 63,810,855	[1],[12]	$ 85,056,817	[2]
Investment Owned, Percent of Net Assets		31.38%	[1],[12]	40.50%	[2]
U.S. Treasury Bill, 0%, Due 3/30/2023 [Member]
Date of Initial Investment	[2],[4],[13]			Dec. 29, 2022
Investment Owned, at Cost	[2],[4],[13]			$ 45,000,118
Investment Owned, at Fair Value	[2],[4],[13]			$ 45,026,162
Investment Owned, Percent of Net Assets	[2],[4],[13]			21.44%
Investment Owned, Balance, Principal Amount	[4],[13]			$ 45,492,000
U.S. Treasury Bill, 0%, Due 6/29/2023 [Member]
Date of Initial Investment	[2],[4],[13]			Dec. 29, 2022
Investment Owned, at Cost	[2],[4],[13]			$ 39,999,480
Investment Owned, at Fair Value	[2],[4],[13]			$ 40,030,655
Investment Owned, Percent of Net Assets	[2],[4],[13]			19.06%
Investment Owned, Balance, Principal Amount	[4],[13]			$ 40,937,000

[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 0.5 2.0 14.03 1.3 2.0 14.47 0.7 2.0 3.123 3.123 230,144 53,283 1.2 15 1.0 24,900 214,400 i.e. i.e.

Consolidated Schedule of Inve_2

Consolidated Schedule of Investments (Parenthetical)		12 Months Ended
Consolidated Schedule of Investments (Parenthetical)	Jul. 11, 2023 shares	Dec. 31, 2022 USD ($) shares	Jul. 12, 2023 USD ($)	Mar. 31, 2023 USD ($)	Jan. 13, 2023 USD ($)	Aug. 05, 2022 shares	Mar. 22, 2022
Schedule of Investments [Line Items]
Investment Owned, Net Assets, Percentage		74.80%
Investment net		$ 242,245,395
Shares issued \| shares		17,807
True Global Ventures 4 Plus Fund LP [Member]
Schedule of Investments [Line Items]
Unfunded capital commitment				$ 1,300,000
Capital commitment		$ 2,000,000		$ 2,000,000
Investment net		700,000
Orchard Technologies, Inc. [Member]
Schedule of Investments [Line Items]
Investment net					$ 2,000,000
Shogun Enterprises, Inc [Member]
Schedule of Investments [Line Items]
Investment net			$ 500,000
AltC Acquisition Corp [Member] \| Common Class A [Member]
Schedule of Investments [Line Items]
Shares issued \| shares	24,900
AltC Acquisition Corp [Member] \| Common Class B [Member]
Schedule of Investments [Line Items]
Shares issued \| shares	214,400
Residential Homes For Rent, LLC [Member]
Schedule of Investments [Line Items]
Proceeds from investment		$ 1,200,000
Debt interest rate		15%
Repayment of outstanding principal		$ 1,000,000
Forge Global, Inc.[Member]
Schedule of Investments [Line Items]
Exchange ratio							3.123
Exchange of warrant exercisable into common stock ratio							3.123
Number of warrants \| shares						230,144
Number of warrants converted to common stock \| shares						53,283
Non-Qualifying Assets [Member]
Schedule of Investments [Line Items]
Investment Owned, Net Assets, Percentage		14.47%

N-2

N-2 - $ / shares	12 Months Ended
N-2 - $ / shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cover [Abstract]
Entity Central Index Key	0001509470
Amendment Flag	false
Securities Act File Number	814-00852
Document Type	10-K
Entity Registrant Name	SuRo Capital Corp.
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 Emerging Growth Company	false
General Description of Registrant [Abstract]
Risk Factors [Table Text Block]	Investing in our securities involves a number of significant risks. In addition to the other information contained in this annual report on Form 10-K, you should consider carefully the following information before making an investment in our securities. Although the risks described below represent the principal risks associated with an investment in us, they are not the only risks we face. Additional risks and uncertainties not presently known to us might also impair our operations and performance. If any of the following events occur, our business, financial condition and results of operations could be materially and adversely affected. In such case, our NAV and the trading price of our common stock could decline, and you may lose all or part of your investment.
NAV Per Share	$ 7.99	$ 7.39	$ 11.72	$ 15.14	$ 11.38	$ 9.89

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
NATURE OF OPERATIONS	Dec. 31, 2023
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 it 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, the Company’s 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, 2023, 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 (“SPACs”). 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, 2023

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Dec. 31, 2023
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, 2023 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, the Company’s 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 estimates 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, 2023 In making a good faith determination of the fair value of investments, the Board of Directors 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 of Directors 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 of Directors 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 of Directors 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 of Directors 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. In determining the fair value of equity or equity-linked securities (including simple agreement for future equity (“SAFE”) notes and warrants to purchase common or preferred stock) in a portfolio company, the Board of Directors 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 Board of Directors 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. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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 in good faith by the Company’s Board of Directors. Special Purpose Acquisition Companies The Company’s Board of Directors measures its SPAC sponsor 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 of Directors 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. Venture Investment Funds 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. 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, 2023 and December 31, 2022 for details regarding the nature and composition of the Company’s investment portfolio. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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. 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 custodies its cash with Western Alliance Trust Company, N.A., and may place cash in demand deposit accounts 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, 2023 and December 31, 2022, the Company had $ 309,293 628,332 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, 2023 and December 31, 2022, the Company had deferred financing costs of $ 594,726 555,761 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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, 2023 and December 31, 2022, 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. 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 its investment company taxable income (“ICTI”), including payment-in-kind interest income, as defined by the Code, and 90% of its 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. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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. Refer to “Note 9—Income Taxes” for further details. 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 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 Recently Issued Accounting Standards 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 December 2023, the FASB issued ASU 2023-09, “Improvements to Income Tax Disclosures.” The amendments in this update require more disaggregated information on income taxes paid. The standard is effective for annual periods beginning after December 15, 2024. Early adoption is permitted; however, the Company has not elected to adopt this provision as of the date of the financial statements contained in this Annual Report on Form 10-K. The Company is still assessing the impact of the new guidance. However, it does not expect ASU 2023-09 to have a material impact on the Consolidated Financial Statements and the notes thereto. 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.

RELATED-PARTY ARRANGEMENTS

RELATED-PARTY ARRANGEMENTS	12 Months Ended
RELATED-PARTY ARRANGEMENTS	Dec. 31, 2023
Related Party Transactions [Abstract]
RELATED-PARTY ARRANGEMENTS	NOTE 3— RELATED-PARTY 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 SPAC, 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 controlled Churchill Sponsor VI LLC, and was a non-controlling member of the board of directors of Churchill Capital Corp. VI. In addition, Mr. Klein’s brother, Michael Klein, was a control person of such Churchill entities. On November 17, 2023, Churchill Capital Corp. VI announced that it would not consummate an initial business combination within the time period required by its Amended and Restated Certificate of Incorporation, as amended, and the Company realized a loss on the entirety of its Churchill Sponsor VI LLC common share units and warrant units in the amount of $ 200,000 The Company’s investment in Churchill Sponsor VII LLC, the sponsor of Churchill Capital Corp. VII, a SPAC, 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 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, 2023, the fair value of the Company’s investment in Churchill Sponsor VII LLC was $ 363,026 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 controlled Churchill Sponsor II LLC, the sponsor of Churchill Capital Corp. II, a SPAC, and was 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, was a control person of such Churchill entities. As of December 31, 2023, the fair value of the Company’s investment in Skillsoft Corp. was $ 863,037 The Company’s initial investment in Shogun Enterprises, Inc. (d/b/a Hearth) 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, 2023, 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 $ 7,083,557 10,000,000 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 In addition, Ms. Findley and Claire Councill, a former investment professional of the Company until her departure on April 15, 2022, were non-controlling members of the board of directors of Colombier Acquisition Corp., a SPAC, which was sponsored by Colombier Sponsor LLC, one of the Company’s portfolio companies until its dissolution upon completion of Colombier Acquisition Corp.’s business combination into PSQ Holdings, Inc. (d/b/a PublicSquare). The Company’s investment in AltC Sponsor LLC, the sponsor of AltC Acquisition Corp, a SPAC, 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, 2023, the fair values of the Company’s aggregate investments in each of PSQ Holdings, Inc. (d/b/a PublicSquare) and AltC Sponsor LLC were $ 10,507,136 935,391

INVESTMENTS AT FAIR VALUE

INVESTMENTS AT FAIR VALUE	12 Months Ended
INVESTMENTS AT FAIR VALUE	Dec. 31, 2023
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, 2023, the Company had 63 38 64 39 The following tables summarize the composition of the Company’s investment portfolio by security type at cost and fair value as of December 31, 2023 and December 31, 2022: SCHEDULE OF COMPOSITION OF INVESTMENT PORTFOLIO December 31, 2023 December 31, 2022 Cost Fair Value Percentage of Net Assets Cost Fair Value Percentage of Net Assets Private Portfolio Companies Preferred Stock $ 107,209,010 $ 122,744,564 60.4 % $ 118,472,118 $ 117,214,465 55.8 % Common Stock 73,003,835 39,086,792 19.2 % 50,601,512 18,692,931 8.9 % Debt Investments 5,146,349 3,098,734 1.5 % 6,316,466 4,488,200 2.1 % Options 12,057,878 3,638,161 1.8 % 11,415,787 3,469,497 1.7 % Total Private Portfolio Companies 197,417,072 168,568,251 82.9 % 186,805,883 143,865,093 68.5 % Publicly Traded Portfolio Companies Common Stock 14,095,473 13,548,248 6.7 % 29,322,625 13,323,485 6.3 % Options 1,028,653 1,964,750 1.0 % — — — % Total Publicly Traded Portfolio Companies 15,124,126 15,512,998 7.7 % 29,322,625 13,323,485 6.3 % Total Portfolio Investments 212,541,198 184,081,249 90.6 % 216,128,508 157,188,578 74.8 % Non-Portfolio Investments U.S. Treasury Bills 63,792,704 63,810,855 31.4 % 84,999,598 85,056,817 40.5 % Total Investments $ 276,333,902 $ 247,892,104 121.9 % $ 301,128,106 $ 242,245,395 115.3 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 The geographic and industrial compositions of the Company’s portfolio at fair value as of December 31, 2023 and December 31, 2022 were as follows: As of December 31, 2023 As of December 31, 2022 Fair Value Percentage of Portfolio Percentage of Net Assets Fair Value Percentage of Portfolio Percentage of Net Assets Geographic Region West $ 108,500,197 58.9 % 53.4 % $ 94,996,805 60.4 % 45.1 % Northeast 41,538,359 22.6 % 20.4 % 46,944,432 29.9 % 22.4 % Southeast 12,107,136 6.6 % 6.0 % — — % — % Midwest 17,881,248 9.7 % 8.8 % 8,183,281 5.2 % 3.9 % International 4,054,309 2.2 % 2.0 % 7,064,060 4.5 % 3.4 % Total $ 184,081,249 100.0 % 90.6 % $ 157,188,578 100.0 % 74.8 % As of December 31, 2023 As of December 31, 2022 Fair Value Percentage of Portfolio Percentage of Net Assets Fair Value Percentage of Portfolio Percentage of Net Assets Industry Education Technology $ 69,381,463 37.7 % 34.2 % $ 61,841,493 39.4 % 29.4 % Marketplaces 36,386,519 19.8 % 17.9 % 27,291,467 17.4 % 13.0 % Financial Technology 32,201,947 17.5 % 15.8 % 38,096,753 24.2 % 18.1 % Big Data/Cloud 31,687,240 17.2 % 15.6 % 14,927,819 9.5 % 7.1 % Social/Mobile 14,041,699 7.6 % 6.9 % 14,047,018 8.9 % 6.7 % Sustainability 382,381 0.2 % 0.2 % 984,028 0.6 % 0.5 % Total $ 184,081,249 100.0 % 90.6 % $ 157,188,578 100.0 % 74.8 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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 Contractor Management Software Gaming Licensing Geolocation Technology Retail Technology Supply Chain Technology Warehouse Automation Marketplaces E-Commerce Marketplace Global Innovation Platform Knowledge Networks Micromobility Pharmaceutical Technology Real Estate Platform Sports Betting Subscription Fashion Rental Financial Technology Cannabis REIT Financial Services Gaming Technology Home Improvement Finance Mobile Finance Technology Online Marketplace Finance Special Purpose Acquisition Company Venture Investment Fund Social/Mobile Digital Media Platform Digital Media Technology Fitness Technology Interactive Media & Services Mobile Access Technology Social Data Platform Social Networking Sustainability Clean Technology SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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, 2023 and December 31, 2022 are as follows: SCHEDULE OF FAIR VALUE OF INVESTMENT VALUATION INPUTS As of December 31, 2023 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 $ — $ — $ 122,744,564 $ 122,744,564 Common Stock — — 39,086,792 39,086,792 Debt Investments — — 3,098,734 3,098,734 Options — — 3,638,161 3,638,161 Private Portfolio Companies — — 168,568,251 168,568,251 Publicly Traded Portfolio Companies Common Stock 5,005,862 8,542,386 — 13,548,248 Options 1,964,750 — — 1,964,750 Publicly Traded Portfolio Companies 6,970,612 8,542,386 — 15,512,998 Total Portfolio Investments 6,970,612 8,542,386 168,568,251 184,081,249 Non-Portfolio Investments U.S. Treasury bills 63,810,855 — — 63,810,855 Total Investments at Fair Value $ 70,781,467 $ 8,542,386 $ 168,568,251 $ 247,892,104 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 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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, 2023 Asset Fair Value Valuation Approach/ Technique (1) Unobservable Inputs (2) Range (Weighted Average) (3) Common stock in private companies $39,086,792 Market approach Revenue multiples 0.15 11.13 9.29 PWERM (5) DLOM 15.0% 25.0% 18.5% AFFO (4) 10.79 Discount Rate 15.0% Preferred stock in private companies $122,744,564 Market approach Revenue multiples 0.15 11.41 2.73 PWERM (5) Discount rate 15 Debt investments $3,098,734 Market approach Revenue multiples 1.21 1.66 1.56 PWERM (5) DLOM 15.0 Options $3,638,161 PWERM (5) Term to expiration (Years) 0.65 5.63 0.79 Volatility 70 Discount Rate 15.0 DLOM 15% 18% 16.0% (1) As of December 31, 2023, the Board of Directors used a hybrid market and income approach to value certain common and preferred stock investments, as the Board of Directors 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 of Directors 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 Board of Directors carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value the Company’s 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, 2023 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 Market approach Revenue multiples 0.47 5.45 2.38 Liquidation Value N/A Preferred stock in private companies $117,214,465 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 of Directors used a hybrid market and income approach to value certain common and preferred stock investments, as the Board of Directors 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 of Directors 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, 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 Board of Directors carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value the Company’s 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, 2023 The aggregate values of Level 3 assets and liabilities changed during the year ended December 31, 2023 as follows: SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES Year Ended December 31, 2023 Common Stock Preferred Stock Debt Investments Options Total Assets: Fair Value as of December 31, 2022 $ 18,692,931 $ 117,214,465 $ 4,488,200 $ 3,469,497 $ 143,865,093 Transfers out of Level 3 (1,554,355 ) — — (1,157,487 ) (2,711,842 ) Purchases, capitalized fees and interest 19,380,910 2,510,363 329,883 2,264,274 24,485,430 Sales/Maturity of investments (369,222 ) — (1,000,000 ) (5,080 ) (1,374,302 ) Exercises and conversions (1) 3,751,518 (2,859,095 ) (500,000 ) (361,603 ) 30,820 Realized gains/(losses) 1,195,703 (10,914,376 ) — (96,350 ) (9,815,023 ) Net change in unrealized appreciation/(depreciation) included in earnings (2,010,693 ) 16,793,207 (219,349 ) (475,090 ) 14,088,075 Transfers out of Level 3 (1) Fair Value as of December 31, 2023 $ 39,086,792 $ 122,744,564 $ 3,098,734 $ 3,638,161 $ 168,568,251 Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2023 $ (2,010,694 ) $ 5,878,830 $ (219,349 ) $ (512,480 ) $ 3,136,307 (1) During the year ended December 31, 2023, the Company’s portfolio investments had the following corporate actions which are reflected above: Portfolio Company Conversion from Conversion to Orchard Technologies, Inc. Preferred shares, Series D Simple Agreement for Future Equity Senior Preferred shares, Series 1 Senior Preferred shares, Series 2 Common Shares, Class A Shogun Enterprises, Inc. (d/b/a Hearth) Convertible Note 0.5 Preferred Shares, Series B-3 Colombier Sponsor LLC Class B Units Class W Units PSQ Holdings, Inc. (d/b/a PublicSquare) - Common shares, Class A (Level 2) PSQ Holdings, Inc. (d/b/a PublicSquare) Warrants (Level 1) AltC Sponsor LLC Share units Common shares, Class A Common shares, Class B The aggregate values of Level 3 assets and liabilities changed during the year ended December 31, 2022 as follows: 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 Fair value beginning balance $ 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 Fair value ending balance $ 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 Junior Preferred Shares Junior Preferred Warrants, Strike Price $ 12.42 11/9/2025 Public Common shares (Level 2) Common warrants, Strike Price $ 3.98 11/9/2025 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 Schedule of Investments In, and Advances to, Affiliates Transactions during the year ended December 31, 2023 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, 2022 Transfer In/ (Out) Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2023 Percentage of Net Assets CONTROLLED INVESTMENTS (2) Options Special Purpose Acquisition Company Colombier Sponsor II LLC–Class W Units 1,600,000 $ — $ — — $ 760,651 — $ (262,347 ) $ 498,305 0.25 % Colombier Sponsor LLC (6) — — 1,157,487 (1,159,150 ) — — 1,663 — — % Total Options — 1,157,487 (1,159,150 ) 760,651 — — (260,684 ) 498,304 0.25 % Preferred Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Preferred shares, Class A 14,300,000 500,000 984,028 — — — — (601,647 ) 382,381 0.19 % Total Preferred Stock 500,000 984,028 — — — — (601,647 ) 382,381 0.19 % 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 1,331,258 10,000,000 — — — — — 10,000,000 4.92 % Special Purpose Acquisition Company Colombier Sponsor II LLC–Class B Units 1,040,000 — — 842,289 259,406 1,101,695 0.54 % Colombier Sponsor LLC (6) — — 1,554,355 (1,556,587 ) — 2,232 — — % Total Common Stock 1,331,258 11,554,355 (1,556,587 ) 842,289 — — 261,638 11,101,695 5.46 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 Type/Industry/Portfolio Company/Investment Principal/ Quantity Interest, Fees, or Dividends Credited in Income Fair Value at December 31, 2022 Transfer Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2023 Percentage of Net Assets TOTAL CONTROLLED INVESTMENTS* (2) (2) $ 1,831,258 $ 13,695,870 $ (2,715,737 ) $ 1,602,940 $ — $ — $ (600,693 ) $ 11,982,380 5.89 % NON-CONTROLLED/AFFILIATE INVESTMENTS (1) Debt Investments Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.) –Convertible Promissory Note 8 8/23/2024 (3) $ 1,010,198 $ — $ 1,988,200 $ — $ — $ — $ — $ (720,805 ) $ 1,267,395 0.62 % Total Debt Investments — 1,988,200 — — — — (720,805 ) 1,267,395 0.62 % 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. (7) — — — — — (2,414,178 ) 2,414,178 — — % Ozy Media, Inc. (7) — — — — — — (4,999,999 ) 4,999,999 — — % Ozy Media, Inc. (7) — — — — — — (3,000,200 ) 3,000,200 — — % Ozy Media, Inc. (7) (7) — — — — — — (500,000 ) 500,000 — — % Total Digital Media Platform — — — — — (10,914,377 ) 10,914,377 — — % Interactive Learning StormWind, LLC (4) 329,337 — 533,429 — — — 120,546 653,975 0.32 % StormWind, LLC (4) 2,779,134 — 5,675,081 — — — — 1,129,852 6,804,933 3.35 % StormWind, LLC (4) 3,279,629 — 3,550,631 — — — — 1,200,433 4,751,064 2.34 % StormWind, LLC (4) 366,666 — 191,694 — — — — 134,209 325,903 0.16 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 Type/Industry/Portfolio Company/Investment Principal/ Quantity Interest, Fees, or Dividends Credited in Income Fair Value at December 31, 2022 Transfer Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2023 Percentage of Net Assets Total Interactive Learning — 9,950,835 — — — — 2,585,040 12,535,875 6.16 % Total Preferred Stock — 9,950,835 — — — (10,914,377 ) 13,499,417 12,535,875 6.16 % Options Digital Media Platform Ozy Media, Inc. (7) 0.01 4/9/2028 — — — — — — (30,647 ) 30,647 — — % Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 12/31/2023 — — — — — — (5,080 ) 5,080 — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Derivative Security, Expiration Date 8/23/2024 (5) 1 — 652,127 — — — — (31,200 ) 620,927 0.31 % Total Global Innovation Platform — 652,127 — — (5,080 ) (26,120 ) 620,927 0.31 % E-Commerce Marketplace PSQ Holdings, Inc. (d/b/a PublicSquare)* (6) 2,396,037 — — 1,159,150 — (318,368 ) 187,872 936,096 1,964,750 0.97 % Total Options — 652,127 1,159,150 — (318,368 ) 152,145 940,623 2,585,677 1.27 % Common Stock Online Education Curious.com, Inc.–Common shares 1,135,944 — — — — — — — — — % E-Commerce Marketplace PSQ Holdings, Inc. (d/b/a PublicSquare)** (6) 1,976,032 — — 1,556,587 — — — 6,985,799 8,542,386 4.20 % Total Common Stock — — 1,556,587 — — — 6,985,799 8,542,386 4.20 % TOTAL NON-CONTROLLED/AFFILIATE INVESTMENTS* (1) $ — $ 12,591,162 $ 2,715,737 $ — $ (318,368 ) $ (10,762,233 ) $ 20,705,035 $ 24,931,333 12.26 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 * 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, 2023, 14.03 * 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, 2023, the investments noted had been placed on non-accrual status. (4) SuRo Capital Corp.’s investments in StormWind, LLC are held through SuRo Capital Corp.’s wholly owned subsidiary, GSVC SW Holdings, Inc. (5) 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. (6) On July 19, 2023, Colombier Acquisition Corp. (“Colombier”) stockholders approved a business combination with PSQ Holdings, Inc. (d/b/a PublicSquare) and related proposals at a special meeting. Also on July 19, 2023, PSQ Holdings, Inc. announced that it had consummated the business combination with Colombier pursuant to a merger agreement between the parties, creating the resultant combined company PSQ Holdings, Inc. (d/b/a PublicSquare). SuRo Capital Corp.’s shares of PSQ Holdings, Inc. (d/b/a PublicSquare) Class A Common shares are subject to certain restrictions on transfer, while the Company’s PSQ Holdings, Inc. warrants are freely tradable. (7) On March 1, 2023, Ozy Media, Inc. suspended operations. On May 4, 2023, SuRo Capital Corp. abandoned its investment in Ozy Media, Inc. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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: 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 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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 NON-CONTROLLED/AFFILIATE INVESTMENTS (1) Debt Investments Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.) –Convertible Promissory Note 8 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 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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 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 % * 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. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 (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 Sustain

COMMON STOCK

COMMON STOCK	12 Months Ended
COMMON STOCK	Dec. 31, 2023
Equity [Abstract]
COMMON STOCK	NOTE 5— COMMON STOCK Share Repurchase Program On August 8, 2017, the Company announced a $ 5.0 million discretionary open-market share repurchase program of shares of the Company’s common stock, $ 0.01 par value per share, of up to $ 5.0 million until the earlier of (i) August 6, 2018 or (ii) the repurchase of $ 5.0 million in aggregate amount of the Company’s common stock (the “Share Repurchase Program”). Following several intervening approvals from the Company’s Board of Directors to increase the amount of shares of our common stock that may be repurchased under the discretionary Share Repurchase Program and/or to extend the Share Repurchase Program to later expiration dates, most recently, on August 7, 2023, the Company’s Board of Directors authorized an extension of, and an increase in the amount of shares of the Company’s common stock that may be repurchased under, the discretionary Share Repurchase Program until the earlier of (i) October 31, 2024 or (ii) the repurchase of $ 60.0 million in aggregate amount of the Company’s common stock. 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, the Company may repurchase its outstanding common stock in the open market, provided that it complies with the prohibitions under its insider trading policies and procedures and the applicable provisions of the 1940 Act and the Exchange Act. During the year ended December 31, 2023, the Company repurchased 186,493 1,008,676 20.7 Modified Dutch Auction Tender Offer On March 17, 2023, the Company commenced a modified “Dutch Auction” tender offer (the “Modified Dutch Auction Tender Offer”) to purchase up to 3,000,000 April 17, 2023 3.00 4.50 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 Pursuant to the Modified Dutch Auction Tender Offer, the Company repurchased 3,000,000 10.6 4.50 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). At-the-Market Offering On July 29, 2020, the Company entered into an At-the-Market Sales Agreement, dated July 29, 2020 (as amended, the “Sales Agreement”), with BTIG, LLC, JMP Securities LLC and Ladenburg Thalmann & Co., Inc. (collectively, the “Agents”). Under the Sales Agreement, the Company may, but has no obligation to, issue and sell up to $ 150.0 million in aggregate amount of shares of its common stock (the “Shares”) from time to time through the Agents or to them as principal for their own account (the “ATM Program”). The Company intends to use the net proceeds from the ATM Program to make investments in portfolio companies in accordance with its investment objective and strategy and for general corporate purposes. 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 of 1933, as amended, 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, 2023, the Company did not issue or sell Shares under the ATM Program. During the year ended December 31, 2022, the Company issued and sold 17,807 Shares under the ATM Program at weighted-average price of $ 13.01 per share, for gross proceeds of $ 231,677 and net proceeds of $ 229,896 , after deducting commissions to the Agents on Shares sold. As of December 31, 2023, up to approximately $ 98.8 million in aggregate amount of the Shares remain available for sale under the ATM Program. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023

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, 2023
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 change in net assets resulting from operations per common share, pursuant to ASC 260, for the years ended December 31, 2023, 2022, and 2021. SCHEDULE OF BASIC AND DILUTED COMMON SHARE 2023 2022 2021 Year Ended December 31, 2023 2022 2021 Earnings per common share–basic: Net change in net assets resulting from operations $ 5,066,822 $ (132,177,053 ) $ 147,071,721 Weighted-average common shares–basic 26,222,667 30,023,202 25,861,642 Earnings per common share–basic $ 0.19 $ (4.40 ) $ 5.69 Earnings per common share–diluted: Net change in net assets resulting from operations $ 5,066,822 $ (132,177,053 ) $ 147,071,721 Adjustment for interest and amortization on 4.75% Convertible Senior Notes due 2023 (1) 501,065 Net change in net assets resulting from operations, as adjusted $ 5,066,822 $ (132,177,053 ) $ 147,572,786 Adjustment for dilutive effect of 4.75% Convertible Senior Notes due 2023 (1) — — 896,725 Weighted-average common shares outstanding–diluted (1) 26,222,667 30,023,202 26,758,367 Earnings per common share–diluted $ 0.19 $ (4.40 ) $ 5.52 (1) As of December 31, 2023, 2022, and 2021, there were no potentially dilutive securities outstanding.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2023
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. 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. Operating Leases and 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. The lease expense is presented as a single lease cost that is amortized on a straight-line basis over the life of the lease. As of December 31, 2023 and December 31, 2022, the Company booked a right-of-use asset and operating lease liability of $ 112,485 288,268 16,574 16,574 204,109 192,176 0.6 3.00 The following table shows future minimum payments under the Company’s operating lease as of December 31, 2023: SCHEDULE OF FUTURE MINIMUM PAYMENTS OF OPERATION LEASE For the Year Ended December 31, Amount 2024 113,603 Total $ 113,603 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023

FINANCIAL HIGHLIGHTS

FINANCIAL HIGHLIGHTS	12 Months Ended
FINANCIAL HIGHLIGHTS	Dec. 31, 2023
Investment Company [Abstract]
FINANCIAL HIGHLIGHTS	NOTE 8— FINANCIAL HIGHLIGHTS SCHEDULE OF FINANCIAL HIGHLIGHTS 2023 2022 2021 2020 2019 Year Ended December 31, 2023 2022 2021 2020 2019 Per Basic Share Data Net asset value at beginning of the year $ 7.39 $ 11.72 $ 15.14 $ 11.38 $ 9.89 Net investment loss (1) (0.51 ) (0.49 ) (0.38 ) (0.81 ) (0.49 ) Net realized gain/(loss) on investments (1) (0.46 ) (0.20 ) 8.46 0.92 0.99 Net change in unrealized appreciation/(depreciation) of investments (1) 1.16 (3.72 ) (2.39 ) 3.78 0.69 Benefit from taxes on unrealized depreciation of investments (1) — — — — 0.05 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) 0.32 0.11 — 0.43 0.52 Stock-based compensation (1) 0.09 0.07 0.05 0.12 0.05 Net asset value at end of year $ 7.99 $ 7.39 $ 11.72 $ 15.14 $ 11.38 Per share market value at end of year $ 3.94 $ 3.80 $ 12.95 $ 13.09 $ 6.55 Total return based on market value (2) 3.68 % (69.45 )% 60.05 % 99.85 % 31.61 % Total return based on net asset value (2) 8.12 % (36.01 )% 30.25 % 33.04 % 15.08 % Shares outstanding at end of year 25,445,805 28,429,499 31,118,556 19,914,023 17,564,244 Ratios/Supplemental Data: Net assets at end of year $ 203,357,646 $ 210,020,702 $ 364,846,624 $ 301,583,073 $ 199,917,289 Average net assets $ 207,608,591 $ 310,086,061 $ 396,209,139 $ 205,430,809 $ 209,261,190 Ratio of gross operating expenses to average net assets (3) 9.70 % 5.87 % 2.88 % 7.95 % 6.08 % Ratio of income tax provision to average net assets — % — % — % — % (0.42 )% Ratio of net operating expenses to average net assets (3) 9.70 % 5.87 % 2.88 % 7.95 % 5.66 % Ratio of net investment loss to average net assets (3) (6.51 )% (4.76 )% (2.51 )% (7.07 )% (4.52 )% Portfolio Turnover Ratio 9.34 % 4.31 % 28.34 % 14.87 % 12.95 % (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 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023

INCOME TAXES

INCOME TAXES	12 Months Ended
INCOME TAXES	Dec. 31, 2023
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 As a RIC, the Company will be subject to a 4 (1) 98% of its ordinary income (taking into account certain deferrals and elections) for each calendar year, (2) 98.2% of its 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. 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, 2023 and December 31, 2022, the Company recorded a deferred tax liability of $ 0 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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 2020–2023 in New York and 2019–2023 in California, respectively. Further, the Company and the Taxable Subsidiaries accrue all interest and penalties related to uncertain tax positions as incurred. As of December 31, 2023, 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, 2023 and 2022, the Company reclassified for book purposes amounts arising from permanent book/tax differences related as follows: SCHEDULE OF RECLASSIFICATION OF BOOK/TAX DIFFERENCES 2023 2022 Year Ended December 31, 2023 2022 Capital in excess of par value $ (70,745,103 ) $ (14,709,928 ) Accumulated undistributed net investment loss 73,968,102 14,709,928 Accumulated net realized gains from investments (2,953,733 ) — In general, we make certain adjustments to the classification of net assets as a result of permanent book-to-tax differences, which may include nondeductible federal excise taxes and net operating losses, among other items. Certain prior period amounts have been reclassified to conform with the tax-based components of capital at the period end. 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, 2023, 2022, and 2021 was as follows: SCHEDULE OF TAX CHARACTER OF DISTRIBUTIONS 2023 2022 2021 Year Ended December 31, 2023 2022 2021 Ordinary income $ — $ — $ — Long-term capital gain — 3,441,824 212,197,026 Return of capital — — — Distributions on a tax basis — — — For federal income tax purposes, the tax cost of investments owned at December 31, 2023 and 2022, was $ 268,353,952 294,674,345 73,341,574 93,803,419 56,250,562 108,679,513 20,461,845 52,428,951 At December 31, 2023 and 2022, 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 2023 2022 Year Ended December 31, 2023 2022 Undistributed ordinary loss $ — $ (45,822,672 ) Accumulated net realized losses on investments (20,584,963 ) (3,901,291 ) Unrealized appreciation/(depreciation) on investments (20,461,845 ) (52,428,951 ) Components of distributable earnings at year-end $ (41,046,808 ) $ (102,152,914 )

DEBT CAPITAL ACTIVITIES

DEBT CAPITAL ACTIVITIES	12 Months Ended
DEBT CAPITAL ACTIVITIES	Dec. 31, 2023
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% of the outstanding principal amount of the 6.00% Notes due 2026 plus accrued and unpaid interest 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, 2023 and December 31, 2022 was $ 23.80 23.51 71.4 70.5 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
STOCK-BASED COMPENSATION	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 11— STOCK-BASED COMPENSATION Amended and Restated 2019 Equity Incentive Plan On June 19, 2020, the Company’s Board of Directors adopted, and the Company’s 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 60,060 26,736 Other than such restricted shares granted to non-employee directors, the Compensation Committee of the Company’s Board of Directors 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, 2023, the Company granted 125,000 3 532,500 2,885,000 For the years ended December 31, 2023 and 2022, the Company recognized stock-based compensation expense of $ 2,920,526 and $ 2,606,147 , respectively, not including executive and employee forfeits. As of December 31, 2023 and December 31, 2022, there were approximately $ 4,849,887 and $ 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. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 The following table summarizes the activities for the Company’s restricted share grants for the year ended December 31, 2023 under the Amended & Restated 2019 Equity Incentive Plan: SCHEDULE OF EQUITY INCENTIVE PLAN Number of Restricted Shares Outstanding as of December 31, 2022 606,620 Granted 361,115 Vested (1) (342,772 ) Forfeited — Outstanding as of December 31, 2023 624,963 Vested as of December 31, 2023 513,572 (1) The balance of vested shares 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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12— SUBSEQUENT EVENTS Portfolio Activity From January 1, 2024 through March 13, 2024, the Company made the following investments (not including capitalized transaction costs or investments in short-term U.S. Treasury bills). SCHEDULE OF INVESTMENTS BY COMPANY Portfolio Company Investment Transaction Date Amount Supplying Demand, Inc. (d/b/a Liquid Death) Preferred shares, Series F-1 1/18/2024 $ 9,999,996 Total $ 9,999,996 From January 1, 2024 through March 13, 2024 SCHEDULE OF INVESTMENTS Portfolio Company Transaction Date Quantity Average Net Share Price (1) Net Proceeds Realized Gain (2) Nextdoor Holdings, Inc. (3) Various 112,420 $ 1.92 $ 215,318 $ ( 411,151 ) PSQ Holdings, Inc. (d/b/a PublicSquare) - Warrants (4) Various 100,000 1.03 102,998 60,067 Total $ 318,316 $ (351,084 ) (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 gain does not include adjustments to amounts held in escrow receivable. (3) As of February 23, 2024, SuRo Capital had sold its remaining Nextdoor Holdings, Inc. public common shares. (4) As of March 13, 2024, SuRo Capital held 2,296,037 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. Modified Dutch Auction Tender Offer On February 14, 2024, the Company’s Board of Directors authorized a modified Dutch Auction tender offer (the “Tender Offer”) to purchase up to 2,000,000 4.00 5.00 0.10 2,000,000 7.9% Based on the number of shares tendered and the prices specified by the tendering stockholders, the Company will determine the lowest per-share price that will enable it to acquire up to 2,000,000 shares of its common stock. All shares accepted in the Tender Offer will be purchase at the same price even if tendered at a lower price. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023

SELECTED QUARTERLY FINANCIAL DA

SELECTED QUARTERLY FINANCIAL DATA	12 Months Ended
SELECTED QUARTERLY FINANCIAL DATA	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
SELECTED QUARTERLY FINANCIAL DATA	NOTE 13— SELECTED QUARTERLY FINANCIAL DATA SCHEDULE OF QUARTERLY FINANCIAL DATA Quarter Ended December 31, 2023 September 30, 2023 June 30, 2023 March 31, 2023 Total Investment Income $ 2,459,734 $ 1,465,746 $ 1,372,218 $ 1,299,082 Total Operating Expenses 5,203,812 4,134,172 5,177,558 5,520,847 Net Investment Loss (2,744,078 ) (2,668,426 ) (3,805,340 ) (4,221,765 ) Net Realized Gain/(Loss) on Investments 2,594,633 (1,461,281 ) (13,270,199 ) 189,343 Net Change in Unrealized Appreciation/(Depreciation) of Investments (8,973,578 ) 29,323,067 1,455,515 8,648,931 Net Increase/(Decrease) in Net Assets Resulting from Operations $ (9,123,023 ) $ 25,193,360 $ (15,620,024 ) $ 4,616,509 Net Increase/(Decrease) in Net Assets from Operations per Common Share: Basic $ (0.36 ) $ 0.99 $ (0.60 ) $ 0.16 Diluted $ (0.36 ) $ 0.99 $ (0.60 ) $ 0.16 Weighted Average Common Shares Outstanding–Basic 25,251,921 25,351,306 25,952,447 28,378,529 Weighted Average Common Shares Outstanding–Diluted 25,251,921 25,351,306 25,952,447 28,378,529 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 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, 2023

SUPPLEMENTAL FINANCIAL DATA

SUPPLEMENTAL FINANCIAL DATA	12 Months Ended
SUPPLEMENTAL FINANCIAL DATA	Dec. 31, 2023
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, 2023, SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.), Architect Capital PayJoy SPV, LLC, and Colombier Sponsor II 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 year ended December 31, 2022 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
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Dec. 31, 2023
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, 2023 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, the Company’s 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 estimates 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, 2023 In making a good faith determination of the fair value of investments, the Board of Directors 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 of Directors 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 of Directors 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 of Directors 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 of Directors 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. In determining the fair value of equity or equity-linked securities (including simple agreement for future equity (“SAFE”) notes and warrants to purchase common or preferred stock) in a portfolio company, the Board of Directors 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 Board of Directors 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. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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 in good faith by the Company’s Board of Directors. Special Purpose Acquisition Companies The Company’s Board of Directors measures its SPAC sponsor 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 of Directors 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. Venture Investment Funds 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. 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, 2023 and December 31, 2022 for details regarding the nature and composition of the Company’s investment portfolio. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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.
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 custodies its cash with Western Alliance Trust Company, N.A., and may place cash in demand deposit accounts 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, 2023 and December 31, 2022, the Company had $ 309,293 628,332 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, 2023 and December 31, 2022, the Company had deferred financing costs of $ 594,726 555,761 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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, 2023 and December 31, 2022, 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.
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 its investment company taxable income (“ICTI”), including payment-in-kind interest income, as defined by the Code, and 90% of its 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. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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. Refer to “Note 9—Income Taxes” for further details.
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 SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023
Recently Issued Accounting Standards	Recently Issued Accounting Standards 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 December 2023, the FASB issued ASU 2023-09, “Improvements to Income Tax Disclosures.” The amendments in this update require more disaggregated information on income taxes paid. The standard is effective for annual periods beginning after December 15, 2024. Early adoption is permitted; however, the Company has not elected to adopt this provision as of the date of the financial statements contained in this Annual Report on Form 10-K. The Company is still assessing the impact of the new guidance. However, it does not expect ASU 2023-09 to have a material impact on the Consolidated Financial Statements and the notes thereto. 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
NATURE OF OPERATIONS (Tables)	Dec. 31, 2023
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 %

INVESTMENTS AT FAIR VALUE (Tabl

INVESTMENTS AT FAIR VALUE (Tables)	12 Months Ended
INVESTMENTS AT FAIR VALUE (Tables)	Dec. 31, 2023
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, 2023 and December 31, 2022: SCHEDULE OF COMPOSITION OF INVESTMENT PORTFOLIO December 31, 2023 December 31, 2022 Cost Fair Value Percentage of Net Assets Cost Fair Value Percentage of Net Assets Private Portfolio Companies Preferred Stock $ 107,209,010 $ 122,744,564 60.4 % $ 118,472,118 $ 117,214,465 55.8 % Common Stock 73,003,835 39,086,792 19.2 % 50,601,512 18,692,931 8.9 % Debt Investments 5,146,349 3,098,734 1.5 % 6,316,466 4,488,200 2.1 % Options 12,057,878 3,638,161 1.8 % 11,415,787 3,469,497 1.7 % Total Private Portfolio Companies 197,417,072 168,568,251 82.9 % 186,805,883 143,865,093 68.5 % Publicly Traded Portfolio Companies Common Stock 14,095,473 13,548,248 6.7 % 29,322,625 13,323,485 6.3 % Options 1,028,653 1,964,750 1.0 % — — — % Total Publicly Traded Portfolio Companies 15,124,126 15,512,998 7.7 % 29,322,625 13,323,485 6.3 % Total Portfolio Investments 212,541,198 184,081,249 90.6 % 216,128,508 157,188,578 74.8 % Non-Portfolio Investments U.S. Treasury Bills 63,792,704 63,810,855 31.4 % 84,999,598 85,056,817 40.5 % Total Investments $ 276,333,902 $ 247,892,104 121.9 % $ 301,128,106 $ 242,245,395 115.3 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 The geographic and industrial compositions of the Company’s portfolio at fair value as of December 31, 2023 and December 31, 2022 were as follows: As of December 31, 2023 As of December 31, 2022 Fair Value Percentage of Portfolio Percentage of Net Assets Fair Value Percentage of Portfolio Percentage of Net Assets Geographic Region West $ 108,500,197 58.9 % 53.4 % $ 94,996,805 60.4 % 45.1 % Northeast 41,538,359 22.6 % 20.4 % 46,944,432 29.9 % 22.4 % Southeast 12,107,136 6.6 % 6.0 % — — % — % Midwest 17,881,248 9.7 % 8.8 % 8,183,281 5.2 % 3.9 % International 4,054,309 2.2 % 2.0 % 7,064,060 4.5 % 3.4 % Total $ 184,081,249 100.0 % 90.6 % $ 157,188,578 100.0 % 74.8 % As of December 31, 2023 As of December 31, 2022 Fair Value Percentage of Portfolio Percentage of Net Assets Fair Value Percentage of Portfolio Percentage of Net Assets Industry Education Technology $ 69,381,463 37.7 % 34.2 % $ 61,841,493 39.4 % 29.4 % Marketplaces 36,386,519 19.8 % 17.9 % 27,291,467 17.4 % 13.0 % Financial Technology 32,201,947 17.5 % 15.8 % 38,096,753 24.2 % 18.1 % Big Data/Cloud 31,687,240 17.2 % 15.6 % 14,927,819 9.5 % 7.1 % Social/Mobile 14,041,699 7.6 % 6.9 % 14,047,018 8.9 % 6.7 % Sustainability 382,381 0.2 % 0.2 % 984,028 0.6 % 0.5 % Total $ 184,081,249 100.0 % 90.6 % $ 157,188,578 100.0 % 74.8 %
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, 2023 and December 31, 2022 are as follows: SCHEDULE OF FAIR VALUE OF INVESTMENT VALUATION INPUTS As of December 31, 2023 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 $ — $ — $ 122,744,564 $ 122,744,564 Common Stock — — 39,086,792 39,086,792 Debt Investments — — 3,098,734 3,098,734 Options — — 3,638,161 3,638,161 Private Portfolio Companies — — 168,568,251 168,568,251 Publicly Traded Portfolio Companies Common Stock 5,005,862 8,542,386 — 13,548,248 Options 1,964,750 — — 1,964,750 Publicly Traded Portfolio Companies 6,970,612 8,542,386 — 15,512,998 Total Portfolio Investments 6,970,612 8,542,386 168,568,251 184,081,249 Non-Portfolio Investments U.S. Treasury bills 63,810,855 — — 63,810,855 Total Investments at Fair Value $ 70,781,467 $ 8,542,386 $ 168,568,251 $ 247,892,104 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
SCHEDULE OF FAIR VALUE OF ASSETS ON UNOBSERVABLE INPUT	SCHEDULE OF FAIR VALUE OF ASSETS ON UNOBSERVABLE INPUT As of December 31, 2023 Asset Fair Value Valuation Approach/ Technique (1) Unobservable Inputs (2) Range (Weighted Average) (3) Common stock in private companies $39,086,792 Market approach Revenue multiples 0.15 11.13 9.29 PWERM (5) DLOM 15.0% 25.0% 18.5% AFFO (4) 10.79 Discount Rate 15.0% Preferred stock in private companies $122,744,564 Market approach Revenue multiples 0.15 11.41 2.73 PWERM (5) Discount rate 15 Debt investments $3,098,734 Market approach Revenue multiples 1.21 1.66 1.56 PWERM (5) DLOM 15.0 Options $3,638,161 PWERM (5) Term to expiration (Years) 0.65 5.63 0.79 Volatility 70 Discount Rate 15.0 DLOM 15% 18% 16.0% (1) As of December 31, 2023, the Board of Directors used a hybrid market and income approach to value certain common and preferred stock investments, as the Board of Directors 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 of Directors 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 Board of Directors carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value the Company’s 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, 2023 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 Market approach Revenue multiples 0.47 5.45 2.38 Liquidation Value N/A Preferred stock in private companies $117,214,465 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 of Directors used a hybrid market and income approach to value certain common and preferred stock investments, as the Board of Directors 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 of Directors 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, 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 Board of Directors carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value the Company’s 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”.
SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES	The aggregate values of Level 3 assets and liabilities changed during the year ended December 31, 2023 as follows: SCHEDULE OF AGGREGATE VALUE OF ASSETS AND LIABILITIES Year Ended December 31, 2023 Common Stock Preferred Stock Debt Investments Options Total Assets: Fair Value as of December 31, 2022 $ 18,692,931 $ 117,214,465 $ 4,488,200 $ 3,469,497 $ 143,865,093 Transfers out of Level 3 (1,554,355 ) — — (1,157,487 ) (2,711,842 ) Purchases, capitalized fees and interest 19,380,910 2,510,363 329,883 2,264,274 24,485,430 Sales/Maturity of investments (369,222 ) — (1,000,000 ) (5,080 ) (1,374,302 ) Exercises and conversions (1) 3,751,518 (2,859,095 ) (500,000 ) (361,603 ) 30,820 Realized gains/(losses) 1,195,703 (10,914,376 ) — (96,350 ) (9,815,023 ) Net change in unrealized appreciation/(depreciation) included in earnings (2,010,693 ) 16,793,207 (219,349 ) (475,090 ) 14,088,075 Transfers out of Level 3 (1) Fair Value as of December 31, 2023 $ 39,086,792 $ 122,744,564 $ 3,098,734 $ 3,638,161 $ 168,568,251 Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2023 $ (2,010,694 ) $ 5,878,830 $ (219,349 ) $ (512,480 ) $ 3,136,307 (1) During the year ended December 31, 2023, the Company’s portfolio investments had the following corporate actions which are reflected above: Portfolio Company Conversion from Conversion to Orchard Technologies, Inc. Preferred shares, Series D Simple Agreement for Future Equity Senior Preferred shares, Series 1 Senior Preferred shares, Series 2 Common Shares, Class A Shogun Enterprises, Inc. (d/b/a Hearth) Convertible Note 0.5 Preferred Shares, Series B-3 Colombier Sponsor LLC Class B Units Class W Units PSQ Holdings, Inc. (d/b/a PublicSquare) - Common shares, Class A (Level 2) PSQ Holdings, Inc. (d/b/a PublicSquare) Warrants (Level 1) AltC Sponsor LLC Share units Common shares, Class A Common shares, Class B The aggregate values of Level 3 assets and liabilities changed during the year ended December 31, 2022 as follows: 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 Fair value beginning balance $ 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 Fair value ending balance $ 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 Junior Preferred Shares Junior Preferred Warrants, Strike Price $ 12.42 11/9/2025 Public Common shares (Level 2) Common warrants, Strike Price $ 3.98 11/9/2025
SCHEDULE OF INVESTMENTS IN AND ADVANCES TO AFFILIATES	Transactions during the year ended December 31, 2023 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, 2022 Transfer In/ (Out) Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2023 Percentage of Net Assets CONTROLLED INVESTMENTS (2) Options Special Purpose Acquisition Company Colombier Sponsor II LLC–Class W Units 1,600,000 $ — $ — — $ 760,651 — $ (262,347 ) $ 498,305 0.25 % Colombier Sponsor LLC (6) — — 1,157,487 (1,159,150 ) — — 1,663 — — % Total Options — 1,157,487 (1,159,150 ) 760,651 — — (260,684 ) 498,304 0.25 % Preferred Stock Clean Technology SPBRX, INC. (f/k/a GSV Sustainability Partners, Inc.)–Preferred shares, Class A 14,300,000 500,000 984,028 — — — — (601,647 ) 382,381 0.19 % Total Preferred Stock 500,000 984,028 — — — — (601,647 ) 382,381 0.19 % 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 1,331,258 10,000,000 — — — — — 10,000,000 4.92 % Special Purpose Acquisition Company Colombier Sponsor II LLC–Class B Units 1,040,000 — — 842,289 259,406 1,101,695 0.54 % Colombier Sponsor LLC (6) — — 1,554,355 (1,556,587 ) — 2,232 — — % Total Common Stock 1,331,258 11,554,355 (1,556,587 ) 842,289 — — 261,638 11,101,695 5.46 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 Type/Industry/Portfolio Company/Investment Principal/ Quantity Interest, Fees, or Dividends Credited in Income Fair Value at December 31, 2022 Transfer Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2023 Percentage of Net Assets TOTAL CONTROLLED INVESTMENTS* (2) (2) $ 1,831,258 $ 13,695,870 $ (2,715,737 ) $ 1,602,940 $ — $ — $ (600,693 ) $ 11,982,380 5.89 % NON-CONTROLLED/AFFILIATE INVESTMENTS (1) Debt Investments Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.) –Convertible Promissory Note 8 8/23/2024 (3) $ 1,010,198 $ — $ 1,988,200 $ — $ — $ — $ — $ (720,805 ) $ 1,267,395 0.62 % Total Debt Investments — 1,988,200 — — — — (720,805 ) 1,267,395 0.62 % 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. (7) — — — — — (2,414,178 ) 2,414,178 — — % Ozy Media, Inc. (7) — — — — — — (4,999,999 ) 4,999,999 — — % Ozy Media, Inc. (7) — — — — — — (3,000,200 ) 3,000,200 — — % Ozy Media, Inc. (7) (7) — — — — — — (500,000 ) 500,000 — — % Total Digital Media Platform — — — — — (10,914,377 ) 10,914,377 — — % Interactive Learning StormWind, LLC (4) 329,337 — 533,429 — — — 120,546 653,975 0.32 % StormWind, LLC (4) 2,779,134 — 5,675,081 — — — — 1,129,852 6,804,933 3.35 % StormWind, LLC (4) 3,279,629 — 3,550,631 — — — — 1,200,433 4,751,064 2.34 % StormWind, LLC (4) 366,666 — 191,694 — — — — 134,209 325,903 0.16 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 Type/Industry/Portfolio Company/Investment Principal/ Quantity Interest, Fees, or Dividends Credited in Income Fair Value at December 31, 2022 Transfer Purchases, Capitalized Fees, Interest and Amortization Sales Realized Gains/(Losses) Unrealized Gains/(Losses) Fair Value at December 31, 2023 Percentage of Net Assets Total Interactive Learning — 9,950,835 — — — — 2,585,040 12,535,875 6.16 % Total Preferred Stock — 9,950,835 — — — (10,914,377 ) 13,499,417 12,535,875 6.16 % Options Digital Media Platform Ozy Media, Inc. (7) 0.01 4/9/2028 — — — — — — (30,647 ) 30,647 — — % Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.)–Preferred Warrant Series B, Strike Price $ 2.31 12/31/2023 — — — — — — (5,080 ) 5,080 — — % OneValley, Inc. (f/k/a NestGSV, Inc.)–Derivative Security, Expiration Date 8/23/2024 (5) 1 — 652,127 — — — — (31,200 ) 620,927 0.31 % Total Global Innovation Platform — 652,127 — — (5,080 ) (26,120 ) 620,927 0.31 % E-Commerce Marketplace PSQ Holdings, Inc. (d/b/a PublicSquare)* (6) 2,396,037 — — 1,159,150 — (318,368 ) 187,872 936,096 1,964,750 0.97 % Total Options — 652,127 1,159,150 — (318,368 ) 152,145 940,623 2,585,677 1.27 % Common Stock Online Education Curious.com, Inc.–Common shares 1,135,944 — — — — — — — — — % E-Commerce Marketplace PSQ Holdings, Inc. (d/b/a PublicSquare)** (6) 1,976,032 — — 1,556,587 — — — 6,985,799 8,542,386 4.20 % Total Common Stock — — 1,556,587 — — — 6,985,799 8,542,386 4.20 % TOTAL NON-CONTROLLED/AFFILIATE INVESTMENTS* (1) $ — $ 12,591,162 $ 2,715,737 $ — $ (318,368 ) $ (10,762,233 ) $ 20,705,035 $ 24,931,333 12.26 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 * 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, 2023, 14.03 * 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, 2023, the investments noted had been placed on non-accrual status. (4) SuRo Capital Corp.’s investments in StormWind, LLC are held through SuRo Capital Corp.’s wholly owned subsidiary, GSVC SW Holdings, Inc. (5) 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. (6) On July 19, 2023, Colombier Acquisition Corp. (“Colombier”) stockholders approved a business combination with PSQ Holdings, Inc. (d/b/a PublicSquare) and related proposals at a special meeting. Also on July 19, 2023, PSQ Holdings, Inc. announced that it had consummated the business combination with Colombier pursuant to a merger agreement between the parties, creating the resultant combined company PSQ Holdings, Inc. (d/b/a PublicSquare). SuRo Capital Corp.’s shares of PSQ Holdings, Inc. (d/b/a PublicSquare) Class A Common shares are subject to certain restrictions on transfer, while the Company’s PSQ Holdings, Inc. warrants are freely tradable. (7) On March 1, 2023, Ozy Media, Inc. suspended operations. On May 4, 2023, SuRo Capital Corp. abandoned its investment in Ozy Media, Inc. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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: 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 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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 NON-CONTROLLED/AFFILIATE INVESTMENTS (1) Debt Investments Global Innovation Platform OneValley, Inc. (f/k/a NestGSV, Inc.) –Convertible Promissory Note 8 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 % SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 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 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 % * 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. SURO CAPITAL CORP. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS December 31, 2023 (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.

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, 2023
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 change in net assets resulting from operations per common share, pursuant to ASC 260, for the years ended December 31, 2023, 2022, and 2021. SCHEDULE OF BASIC AND DILUTED COMMON SHARE 2023 2022 2021 Year Ended December 31, 2023 2022 2021 Earnings per common share–basic: Net change in net assets resulting from operations $ 5,066,822 $ (132,177,053 ) $ 147,071,721 Weighted-average common shares–basic 26,222,667 30,023,202 25,861,642 Earnings per common share–basic $ 0.19 $ (4.40 ) $ 5.69 Earnings per common share–diluted: Net change in net assets resulting from operations $ 5,066,822 $ (132,177,053 ) $ 147,071,721 Adjustment for interest and amortization on 4.75% Convertible Senior Notes due 2023 (1) 501,065 Net change in net assets resulting from operations, as adjusted $ 5,066,822 $ (132,177,053 ) $ 147,572,786 Adjustment for dilutive effect of 4.75% Convertible Senior Notes due 2023 (1) — — 896,725 Weighted-average common shares outstanding–diluted (1) 26,222,667 30,023,202 26,758,367 Earnings per common share–diluted $ 0.19 $ (4.40 ) $ 5.52 (1) As of December 31, 2023, 2022, and 2021, there were no potentially dilutive securities outstanding.

COMMITMENTS AND CONTINGENCIES (

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

FINANCIAL HIGHLIGHTS (Tables)

FINANCIAL HIGHLIGHTS (Tables)	12 Months Ended
FINANCIAL HIGHLIGHTS (Tables)	Dec. 31, 2023
Investment Company [Abstract]
SCHEDULE OF FINANCIAL HIGHLIGHTS	SCHEDULE OF FINANCIAL HIGHLIGHTS 2023 2022 2021 2020 2019 Year Ended December 31, 2023 2022 2021 2020 2019 Per Basic Share Data Net asset value at beginning of the year $ 7.39 $ 11.72 $ 15.14 $ 11.38 $ 9.89 Net investment loss (1) (0.51 ) (0.49 ) (0.38 ) (0.81 ) (0.49 ) Net realized gain/(loss) on investments (1) (0.46 ) (0.20 ) 8.46 0.92 0.99 Net change in unrealized appreciation/(depreciation) of investments (1) 1.16 (3.72 ) (2.39 ) 3.78 0.69 Benefit from taxes on unrealized depreciation of investments (1) — — — — 0.05 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) 0.32 0.11 — 0.43 0.52 Stock-based compensation (1) 0.09 0.07 0.05 0.12 0.05 Net asset value at end of year $ 7.99 $ 7.39 $ 11.72 $ 15.14 $ 11.38 Per share market value at end of year $ 3.94 $ 3.80 $ 12.95 $ 13.09 $ 6.55 Total return based on market value (2) 3.68 % (69.45 )% 60.05 % 99.85 % 31.61 % Total return based on net asset value (2) 8.12 % (36.01 )% 30.25 % 33.04 % 15.08 % Shares outstanding at end of year 25,445,805 28,429,499 31,118,556 19,914,023 17,564,244 Ratios/Supplemental Data: Net assets at end of year $ 203,357,646 $ 210,020,702 $ 364,846,624 $ 301,583,073 $ 199,917,289 Average net assets $ 207,608,591 $ 310,086,061 $ 396,209,139 $ 205,430,809 $ 209,261,190 Ratio of gross operating expenses to average net assets (3) 9.70 % 5.87 % 2.88 % 7.95 % 6.08 % Ratio of income tax provision to average net assets — % — % — % — % (0.42 )% Ratio of net operating expenses to average net assets (3) 9.70 % 5.87 % 2.88 % 7.95 % 5.66 % Ratio of net investment loss to average net assets (3) (6.51 )% (4.76 )% (2.51 )% (7.07 )% (4.52 )% Portfolio Turnover Ratio 9.34 % 4.31 % 28.34 % 14.87 % 12.95 % (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

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
INCOME TAXES (Tables)	Dec. 31, 2023
Income Tax Disclosure [Abstract]
SCHEDULE OF RECLASSIFICATION OF BOOK/TAX DIFFERENCES	SCHEDULE OF RECLASSIFICATION OF BOOK/TAX DIFFERENCES 2023 2022 Year Ended December 31, 2023 2022 Capital in excess of par value $ (70,745,103 ) $ (14,709,928 ) Accumulated undistributed net investment loss 73,968,102 14,709,928 Accumulated net realized gains from investments (2,953,733 ) —
SCHEDULE OF TAX CHARACTER OF DISTRIBUTIONS	SCHEDULE OF TAX CHARACTER OF DISTRIBUTIONS 2023 2022 2021 Year Ended December 31, 2023 2022 2021 Ordinary income $ — $ — $ — Long-term capital gain — 3,441,824 212,197,026 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 2023 2022 Year Ended December 31, 2023 2022 Undistributed ordinary loss $ — $ (45,822,672 ) Accumulated net realized losses on investments (20,584,963 ) (3,901,291 ) Unrealized appreciation/(depreciation) on investments (20,461,845 ) (52,428,951 ) Components of distributable earnings at year-end $ (41,046,808 ) $ (102,152,914 )

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
STOCK-BASED COMPENSATION (Tables)	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
SCHEDULE OF EQUITY INCENTIVE PLAN	The following table summarizes the activities for the Company’s restricted share grants for the year ended December 31, 2023 under the Amended & Restated 2019 Equity Incentive Plan: SCHEDULE OF EQUITY INCENTIVE PLAN Number of Restricted Shares Outstanding as of December 31, 2022 606,620 Granted 361,115 Vested (1) (342,772 ) Forfeited — Outstanding as of December 31, 2023 624,963 Vested as of December 31, 2023 513,572 (1) The balance of vested shares 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
SUBSEQUENT EVENTS (Tables)	Dec. 31, 2023
Subsequent Events [Abstract]
SCHEDULE OF INVESTMENTS BY COMPANY	From January 1, 2024 through March 13, 2024, the Company made the following investments (not including capitalized transaction costs or investments in short-term U.S. Treasury bills). SCHEDULE OF INVESTMENTS BY COMPANY Portfolio Company Investment Transaction Date Amount Supplying Demand, Inc. (d/b/a Liquid Death) Preferred shares, Series F-1 1/18/2024 $ 9,999,996 Total $ 9,999,996
SCHEDULE OF INVESTMENTS	From January 1, 2024 through March 13, 2024 SCHEDULE OF INVESTMENTS Portfolio Company Transaction Date Quantity Average Net Share Price (1) Net Proceeds Realized Gain (2) Nextdoor Holdings, Inc. (3) Various 112,420 $ 1.92 $ 215,318 $ ( 411,151 ) PSQ Holdings, Inc. (d/b/a PublicSquare) - Warrants (4) Various 100,000 1.03 102,998 60,067 Total $ 318,316 $ (351,084 ) (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 gain does not include adjustments to amounts held in escrow receivable. (3) As of February 23, 2024, SuRo Capital had sold its remaining Nextdoor Holdings, Inc. public common shares. (4) As of March 13, 2024, SuRo Capital held 2,296,037

SELECTED QUARTERLY FINANCIAL _2

SELECTED QUARTERLY FINANCIAL DATA (Tables)	12 Months Ended
SELECTED QUARTERLY FINANCIAL DATA (Tables)	Dec. 31, 2023
Quarterly Financial Information Disclosure [Abstract]
SCHEDULE OF QUARTERLY FINANCIAL DATA	SCHEDULE OF QUARTERLY FINANCIAL DATA Quarter Ended December 31, 2023 September 30, 2023 June 30, 2023 March 31, 2023 Total Investment Income $ 2,459,734 $ 1,465,746 $ 1,372,218 $ 1,299,082 Total Operating Expenses 5,203,812 4,134,172 5,177,558 5,520,847 Net Investment Loss (2,744,078 ) (2,668,426 ) (3,805,340 ) (4,221,765 ) Net Realized Gain/(Loss) on Investments 2,594,633 (1,461,281 ) (13,270,199 ) 189,343 Net Change in Unrealized Appreciation/(Depreciation) of Investments (8,973,578 ) 29,323,067 1,455,515 8,648,931 Net Increase/(Decrease) in Net Assets Resulting from Operations $ (9,123,023 ) $ 25,193,360 $ (15,620,024 ) $ 4,616,509 Net Increase/(Decrease) in Net Assets from Operations per Common Share: Basic $ (0.36 ) $ 0.99 $ (0.60 ) $ 0.16 Diluted $ (0.36 ) $ 0.99 $ (0.60 ) $ 0.16 Weighted Average Common Shares Outstanding–Basic 25,251,921 25,351,306 25,952,447 28,378,529 Weighted Average Common Shares Outstanding–Diluted 25,251,921 25,351,306 25,952,447 28,378,529 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 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, 2023

SCHEDULE OF COMPANY_S SUBSIDIAR

SCHEDULE OF COMPANY’S SUBSIDIARIES (Details)	12 Months Ended
SCHEDULE OF COMPANY’S SUBSIDIARIES (Details)	Dec. 31, 2023
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Entity Incorporation, State or Country Code	MD
GCL [Member]
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]
Entity Incorporation, State or Country Code	DE
Entity Incorporation, Date of Incorporation	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]
Entity Incorporation, State or Country Code	DE
Entity Incorporation, Date of Incorporation	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]
Entity Incorporation, State or Country Code	DE
Entity Incorporation, Date of Incorporation	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]
Entity Incorporation, State or Country Code	DE
Entity Incorporation, Date of Incorporation	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]
Entity Incorporation, State or Country Code	DE
Entity Incorporation, Date of Incorporation	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]
Entity Incorporation, State or Country Code	DE
Entity Incorporation, Date of Incorporation	Aug. 13, 2013
Percentage Owned	100%

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022	Jun. 03, 2019
Accounting Policies [Abstract]
Escrow proceeds receivable	$ 309,293	$ 628,332
Deferred financing costs	594,726	555,761
Operating leases, term of contract			5 years
Escrow deposits	$ 0	$ 0

RELATED-PARTY ARRANGEMENTS (Det

RELATED-PARTY ARRANGEMENTS (Details Narrative) - USD ($)		3 Months Ended												12 Months Ended
RELATED-PARTY ARRANGEMENTS (Details Narrative) - USD ($)	Nov. 17, 2023	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 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, 2023	Dec. 31, 2022	Dec. 31, 2021
Realized investment gains (losses)		$ 2,594,633	$ (1,461,281)	$ (13,270,199)	$ 189,343	$ (1,894,406)	$ (5,141,097)	$ (1,966,225)	$ 3,096,275	$ 46,428,514	$ 32,495,660	$ 27,658,812	$ 112,152,518	$ (11,947,504)	$ (5,905,453)	$ 218,735,504
Investment owned at fair value		184,081,249				$ 157,188,578								184,081,249	$ 157,188,578
Churchill Sponsor VII LLC [Member]
Realized investment gains (losses)	$ 200,000
Investment owned at fair value		363,026												363,026
Skillsoft Corp. [Member]
Investment owned at fair value		863,037												863,037
Shogun Enterprises, Inc [Member]
Investment owned at fair value		7,083,557												7,083,557
Architect Capital PayJoy SPV, LLC [Member]
Investment owned at fair value		10,000,000												10,000,000
PSQ Holdings Inc [Member]
Investment owned at fair value		10,507,136												10,507,136
AltC Sponsor LLC [Member]
Investment owned at fair value		$ 935,391												$ 935,391

SCHEDULE OF COMPOSITION OF INVE

SCHEDULE OF COMPOSITION OF INVESTMENT PORTFOLIO (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 184,081,249	$ 157,188,578
Percentage of Net Assets	90.60%	74.80%
Percentage of Portfolio	100%	100%
West [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 108,500,197	$ 94,996,805
Percentage of Net Assets	53.40%	45.10%
Percentage of Portfolio	58.90%	60.40%
Northeast [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 41,538,359	$ 46,944,432
Percentage of Net Assets	20.40%	22.40%
Percentage of Portfolio	22.60%	29.90%
Southeast [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 12,107,136
Percentage of Net Assets	6%
Percentage of Portfolio	6.60%
Midwest [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 17,881,248	$ 8,183,281
Percentage of Net Assets	8.80%	3.90%
Percentage of Portfolio	9.70%	5.20%
International [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 4,054,309	$ 7,064,060
Percentage of Net Assets	2%	3.40%
Percentage of Portfolio	2.20%	4.50%
Education Technology [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 69,381,463	$ 61,841,493
Percentage of Net Assets	34.20%	29.40%
Percentage of Portfolio	37.70%	39.40%
Marketplaces [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 36,386,519	$ 27,291,467
Percentage of Net Assets	17.90%	13%
Percentage of Portfolio	19.80%	17.40%
Financial Technology [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 32,201,947	$ 38,096,753
Percentage of Net Assets	15.80%	18.10%
Percentage of Portfolio	17.50%	24.20%
Big Data/Cloud [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 31,687,240	$ 14,927,819
Percentage of Net Assets	15.60%	7.10%
Percentage of Portfolio	17.20%	9.50%
Social/Mobile [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 14,041,699	$ 14,047,018
Percentage of Net Assets	6.90%	6.70%
Percentage of Portfolio	7.60%	8.90%
Sustainability [Member]
Investments in and Advances to Affiliates [Line Items]
Total Portfolio Investments	$ 382,381	$ 984,028
Percentage of Net Assets	0.20%	0.50%
Percentage of Portfolio	0.20%	0.60%
Investments [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 276,333,902	$ 301,128,106
Total Portfolio Investments	$ 247,892,104	$ 242,245,395
Percentage of Net Assets	121.90%	115.30%
Private Portfolio Companies [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 197,417,072	$ 186,805,883
Total Portfolio Investments	$ 168,568,251	$ 143,865,093
Percentage of Net Assets	82.90%	68.50%
Private Portfolio Companies [Member] \| Preferred Stock [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 107,209,010	$ 118,472,118
Total Portfolio Investments	$ 122,744,564	$ 117,214,465
Percentage of Net Assets	60.40%	55.80%
Private Portfolio Companies [Member] \| Common Stock [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 73,003,835	$ 50,601,512
Total Portfolio Investments	$ 39,086,792	$ 18,692,931
Percentage of Net Assets	19.20%	8.90%
Private Portfolio Companies [Member] \| Debt Investments [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 5,146,349	$ 6,316,466
Total Portfolio Investments	$ 3,098,734	$ 4,488,200
Percentage of Net Assets	1.50%	2.10%
Private Portfolio Companies [Member] \| Options Held [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 12,057,878	$ 11,415,787
Total Portfolio Investments	$ 3,638,161	$ 3,469,497
Percentage of Net Assets	1.80%	1.70%
Publicly Traded Portfolio Companies [Member] \| Common Stock [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 14,095,473	$ 29,322,625
Total Portfolio Investments	$ 13,548,248	$ 13,323,485
Percentage of Net Assets	6.70%	6.30%
Publicly Traded Portfolio Companies [Member] \| Options Held [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 1,028,653
Total Portfolio Investments	$ 1,964,750
Percentage of Net Assets	1%
Publicly Portfolio Companies [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 15,124,126	$ 29,322,625
Total Portfolio Investments	$ 15,512,998	$ 13,323,485
Percentage of Net Assets	7.70%	6.30%
Portfolio Investment [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 212,541,198	$ 216,128,508
Total Portfolio Investments	$ 184,081,249	$ 157,188,578
Percentage of Net Assets	90.60%	74.80%
Non Portfolio Investments [Member] \| US Treasury Bills [Member]
Investments in and Advances to Affiliates [Line Items]
Investment at Cost	$ 63,792,704	$ 84,999,598
Total Portfolio Investments	$ 63,810,855	$ 85,056,817
Percentage of Net Assets	31.40%	40.50%

SCHEDULE OF FAIR VALUE OF INVES

SCHEDULE OF FAIR VALUE OF INVESTMENT VALUATION INPUTS (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	$ 247,892,104	$ 242,245,395
Portfolio Investment [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	184,081,249
Private Portfolio Companies [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	168,568,251	143,865,093
Private Portfolio Companies [Member] \| Preferred Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	122,744,564	117,214,465
Private Portfolio Companies [Member] \| Common Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	39,086,792	18,692,931
Private Portfolio Companies [Member] \| Debt Investments [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	3,098,734	4,488,200
Private Portfolio Companies [Member] \| Options Held [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	3,638,161	3,469,497
Publicly Traded Portfolio Companies [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	15,512,998
Publicly Traded Portfolio Companies [Member] \| Common Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	13,548,248	13,323,485
Publicly Traded Portfolio Companies [Member] \| Options Held [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	1,964,750
Non Portfolio Investments [Member] \| US Treasury Bills [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	63,810,855	85,056,817
Fair Value, Inputs, Level 1 [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	70,781,467	98,355,809
Fair Value, Inputs, Level 1 [Member] \| Portfolio Investment [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	6,970,612
Fair Value, Inputs, Level 1 [Member] \| Private Portfolio Companies [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] \| Private Portfolio Companies [Member] \| Preferred Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] \| Private Portfolio Companies [Member] \| Common Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] \| Private Portfolio Companies [Member] \| Debt Investments [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] \| Private Portfolio Companies [Member] \| Options Held [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 1 [Member] \| Publicly Traded Portfolio Companies [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	6,970,612
Fair Value, Inputs, Level 1 [Member] \| Publicly Traded Portfolio Companies [Member] \| Common Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	5,005,862	13,298,992
Fair Value, Inputs, Level 1 [Member] \| Publicly Traded Portfolio Companies [Member] \| Options Held [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	1,964,750
Fair Value, Inputs, Level 1 [Member] \| Non Portfolio Investments [Member] \| US Treasury Bills [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	63,810,855	85,056,817
Fair Value, Inputs, Level 2 [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	8,542,386	24,493
Fair Value, Inputs, Level 2 [Member] \| Portfolio Investment [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	8,542,386
Fair Value, Inputs, Level 2 [Member] \| Private Portfolio Companies [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] \| Private Portfolio Companies [Member] \| Preferred Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] \| Private Portfolio Companies [Member] \| Common Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] \| Private Portfolio Companies [Member] \| Debt Investments [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] \| Private Portfolio Companies [Member] \| Options Held [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] \| Publicly Traded Portfolio Companies [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	8,542,386
Fair Value, Inputs, Level 2 [Member] \| Publicly Traded Portfolio Companies [Member] \| Common Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	8,542,386	24,493
Fair Value, Inputs, Level 2 [Member] \| Publicly Traded Portfolio Companies [Member] \| Options Held [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 2 [Member] \| Non Portfolio Investments [Member] \| US Treasury Bills [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 3 [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	168,568,251	143,865,093
Fair Value, Inputs, Level 3 [Member] \| Portfolio Investment [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	168,568,251
Fair Value, Inputs, Level 3 [Member] \| Private Portfolio Companies [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	168,568,251	143,865,093
Fair Value, Inputs, Level 3 [Member] \| Private Portfolio Companies [Member] \| Preferred Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	122,744,564	117,214,465
Fair Value, Inputs, Level 3 [Member] \| Private Portfolio Companies [Member] \| Common Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	39,086,792	18,692,931
Fair Value, Inputs, Level 3 [Member] \| Private Portfolio Companies [Member] \| Debt Investments [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	3,098,734	4,488,200
Fair Value, Inputs, Level 3 [Member] \| Private Portfolio Companies [Member] \| Options Held [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value	3,638,161	3,469,497
Fair Value, Inputs, Level 3 [Member] \| Publicly Traded Portfolio Companies [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 3 [Member] \| Publicly Traded Portfolio Companies [Member] \| Common Stock [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 3 [Member] \| Publicly Traded Portfolio Companies [Member] \| Options Held [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value
Fair Value, Inputs, Level 3 [Member] \| Non Portfolio Investments [Member] \| US Treasury Bills [Member]
DisclosureOfInvestmentValuationInputsLineItems [Line Items]
Investment at fair value

SCHEDULE OF FAIR VALUE OF ASSET

SCHEDULE OF FAIR VALUE OF ASSETS ON UNOBSERVABLE INPUT (Details)		Dec. 31, 2023 USD ($)		Dec. 31, 2022 USD ($)		Dec. 31, 2021 USD ($)
Investments in and Advances to Affiliates [Line Items]
Fair value assets		$ 168,568,251		$ 143,865,093		$ 214,632,504
Common Stock in Private Companies [Member]
Investments in and Advances to Affiliates [Line Items]
Fair value assets		$ 39,086,792		$ 18,692,931
Common Stock in Private Companies [Member] \| Measurement Input, Revenue Multiple [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs		Revenue multiples	[1]	Revenue multiples	[2]
Common Stock in Private Companies [Member] \| DLOM [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[1]	DLOM
Common Stock in Private Companies [Member] \| Measurement Input, Discount Rate [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[1]	Discount Rate
Common Stock in Private Companies [Member] \| AFFO Multiple [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs		AFFO(4) multiple	[1],[3]	AFFO(4) multiple	[2],[4]
Common Stock in Private Companies [Member] \| Measurement Input Liquidation Value [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[2]			Liquidation Value
Range (Weighted Average)
Common Stock in Private Companies [Member] \| Valuation, Market Approach [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique		Market approach	[5]	Market approach	[6]
Common Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		0.150
Common Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Minimum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		0.15	[7]	1.06	[8]
Common Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Maximum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		11.13	[7]	4.42	[8]
Common Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		9.29	[7]	1.74	[8]
Common Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Discount Rate [Member] \| Minimum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		0.150
Common Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Discount Rate [Member] \| Maximum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		0.250
Common Stock in Private Companies [Member] \| PWERM [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique		PWERM	[5],[9]	PWERM	[6],[10]
Common Stock in Private Companies [Member] \| PWERM [Member] \| AFFO Multiple [Member] \| Minimum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		10.79	[7]	8.62	[8]
Common Stock in Private Companies [Member] \| PWERM [Member] \| AFFO Multiple [Member] \| Maximum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			12.62
Common Stock in Private Companies [Member] \| PWERM [Member] \| AFFO Multiple [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			10.94
Options [Member]
Investments in and Advances to Affiliates [Line Items]
Fair value assets		$ 3,638,161
Options [Member] \| Measurement Input, Revenue Multiple [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[1]	Term to expiration (Years)
Options [Member] \| DLOM [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[1]	DLOM
Options [Member] \| Measurement Input, Discount Rate [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[1]	Discount Rate
Options [Member] \| Measurement Input, Option Volatility [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[1]	Volatility
Options [Member] \| Valuation, Market Approach [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique	[5]	PWERM(5)
Options [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Minimum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[7]	0.65
Options [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Maximum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[7]	5.63
Options [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[7]	18.05
Options [Member] \| Valuation, Market Approach [Member] \| DLOM [Member] \| Minimum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		15
Options [Member] \| Valuation, Market Approach [Member] \| DLOM [Member] \| Maximum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		18
Options [Member] \| Valuation Technique, Option Pricing Model [Member] \| Measurement Input Term of Expiration [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		16
Preferred Stock in Private Companies [Member]
Investments in and Advances to Affiliates [Line Items]
Fair value assets		$ 122,744,564		$ 117,214,465
Preferred Stock in Private Companies [Member] \| Measurement Input, Revenue Multiple [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs		Revenue multiples	[1]	Revenue multiples	[2]
Preferred Stock in Private Companies [Member] \| Measurement Input, Discount Rate [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs		Discount rate	[1]	Discount rate	[2]
Preferred Stock in Private Companies [Member] \| Measurement Input Liquidation Value [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[2]			Liquidation Value
Range (Weighted Average)	[8]
Preferred Stock in Private Companies [Member] \| Measurement Input, Discount for Lack of Marketability [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[2]			DLOM
Range (Weighted Average)	[8]			10
Preferred Stock in Private Companies [Member] \| Measurement Input, Discount for Lack of Marketability [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			10
Preferred Stock in Private Companies [Member] \| Measurement Input Financing Risk [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[2]			Financing Risk
Range (Weighted Average)	[8]			10
Preferred Stock in Private Companies [Member] \| Measurement Input Financing Risk [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			10
Preferred Stock in Private Companies [Member] \| Valuation, Market Approach [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique		Market approach	[5]	Market approach	[6]
Preferred Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Minimum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		0.15	[7]	0.47	[8]
Preferred Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Maximum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		11.41	[7]	5.45	[8]
Preferred Stock in Private Companies [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		2.73	[7]	2.38	[8]
Preferred Stock in Private Companies [Member] \| PWERM [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique		PWERM	[5],[9]	PWERM	[6],[10]
Preferred Stock in Private Companies [Member] \| PWERM [Member] \| Measurement Input, Revenue Multiple [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			1.17
Preferred Stock in Private Companies [Member] \| PWERM [Member] \| Measurement Input, Revenue Multiple [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			1.26
Preferred Stock in Private Companies [Member] \| Valuation Technique, Discounted Cash Flow [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique	[6]			Discounted cash flow
Preferred Stock in Private Companies [Member] \| Valuation Technique, Discounted Cash Flow [Member] \| Measurement Input, Discount Rate [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		15	[7]	15	[8]
Preferred Stock in Private Companies [Member] \| Valuation Technique, Discounted Cash Flow [Member] \| Measurement Input, Discount Rate [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			15
Preferred Stock in Private Companies [Member] \| Valuation Technique, Discounted Cash Flow [Member] \| Measurement Input, Option Volatility [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[7]	70
Debt Investments [Member]
Investments in and Advances to Affiliates [Line Items]
Fair value assets		$ 3,098,734		$ 4,488,200
Debt Investments [Member] \| Measurement Input, Revenue Multiple [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs		Revenue multiples	[1]	Revenue multiples	[2]
Debt Investments [Member] \| DLOM [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[1]	DLOM
Debt Investments [Member] \| Valuation, Market Approach [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique		Market approach	[5]	Market approach	[6]
Debt Investments [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[7]	15
Debt Investments [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Minimum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		1.21	[7]	0.47	[8]
Debt Investments [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Maximum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		1.66	[7]	5.45	[8]
Debt Investments [Member] \| Valuation, Market Approach [Member] \| Measurement Input, Revenue Multiple [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)		1.56	[7]	3.6	[8]
Debt Investments [Member] \| PWERM [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique	[5],[9]	PWERM
Equity Option [Member]
Investments in and Advances to Affiliates [Line Items]
Fair value assets				$ 3,469,497
Equity Option [Member] \| Measurement Input, Discount Rate [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[2]			Discount Rate
Equity Option [Member] \| Measurement Input Term of Expiration [Member]
Investments in and Advances to Affiliates [Line Items]
Unobservable Inputs	[2]			Term to expiration (Years)
Equity Option [Member] \| Valuation Technique, Discounted Cash Flow [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique	[6]			Discounted cash flow
Equity Option [Member] \| Valuation Technique, Discounted Cash Flow [Member] \| Measurement Input, Discount Rate [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			15
Equity Option [Member] \| Valuation Technique, Discounted Cash Flow [Member] \| Measurement Input, Discount Rate [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			15
Equity Option [Member] \| Valuation Technique, Option Pricing Model [Member]
Investments in and Advances to Affiliates [Line Items]
Valuation Approach/ Technique	[6]			Option pricing model
Equity Option [Member] \| Valuation Technique, Option Pricing Model [Member] \| Measurement Input, Revenue Multiple [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[7]	0.79
Equity Option [Member] \| Valuation Technique, Option Pricing Model [Member] \| Measurement Input Term of Expiration [Member] \| Minimum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			1
Equity Option [Member] \| Valuation Technique, Option Pricing Model [Member] \| Measurement Input Term of Expiration [Member] \| Maximum [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			5.29
Equity Option [Member] \| Valuation Technique, Option Pricing Model [Member] \| Measurement Input Term of Expiration [Member] \| Weighted Average [Member]
Investments in and Advances to Affiliates [Line Items]
Range (Weighted Average)	[8]			1.65

[1]The Board of Directors 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 Board of Directors carefully considers numerous factors when selecting the appropriate companies whose multiples are used to value the Company’s 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, 2023	Dec. 31, 2022
Impairment Effects on Earnings Per Share [Line Items]
Fair value beginning balance		$ 143,865,093	$ 214,632,504
Transfers out of Level 3		(2,711,842)
Purchases, capitalized fees and interest		24,485,430	22,780,064
Sales/Maturity of investments		(1,374,302)	(1,874,470)
Exercises and conversions	[1]	30,820
Realized gains/(losses)		(9,815,023)	90,586
Net change in unrealized appreciation/(depreciation) included in earnings		14,088,075	(83,021,195)
Transfers out of Level 3	[2]		(8,742,396)
Fair value ending balance		168,568,251	143,865,093
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2022		3,136,307	(70,818,192)
Common Stock [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value beginning balance		18,692,931	42,860,156
Transfers out of Level 3		(1,554,355)
Purchases, capitalized fees and interest		19,380,910
Sales/Maturity of investments		(369,222)	(874,470)
Exercises and conversions	[1]	3,751,518
Realized gains/(losses)		1,195,703	160,965
Net change in unrealized appreciation/(depreciation) included in earnings		(2,010,693)	(16,535,469)
Transfers out of Level 3	[2]		(6,918,251)
Fair value ending balance		39,086,792	18,692,931
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2022		(2,010,694)	(7,023,165)
Preferred Stock [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value beginning balance		117,214,465	163,801,798
Transfers out of Level 3
Purchases, capitalized fees and interest		2,510,363	20,767,788
Sales/Maturity of investments
Exercises and conversions	[1]	(2,859,095)
Realized gains/(losses)		(10,914,376)
Net change in unrealized appreciation/(depreciation) included in earnings		16,793,207	(65,579,615)
Transfers out of Level 3	[2]		(1,775,506)
Fair value ending balance		122,744,564	117,214,465
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2022		5,878,830	(63,138,372)
Debt Investments [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value beginning balance		4,488,200
Fair value ending balance		3,098,734	4,488,200
Debt Investments [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value beginning balance		4,488,200	3,011,438
Transfers out of Level 3
Purchases, capitalized fees and interest		329,883	1,509,093
Sales/Maturity of investments		(1,000,000)	(1,000,000)
Exercises and conversions	[1]	(500,000)
Realized gains/(losses)
Net change in unrealized appreciation/(depreciation) included in earnings		(219,349)	967,669
Transfers out of Level 3	[2]
Fair value ending balance		3,098,734	4,488,200
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2022		(219,349)	967,669
Options [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value ending balance		3,638,161
Options [Member] \| Fair Value, Inputs, Level 3 [Member]
Impairment Effects on Earnings Per Share [Line Items]
Fair value beginning balance		3,469,497	4,959,112
Transfers out of Level 3		(1,157,487)
Purchases, capitalized fees and interest		2,264,274	503,183
Sales/Maturity of investments		(5,080)
Exercises and conversions	[1]	(361,603)
Realized gains/(losses)		(96,350)	(70,379)
Net change in unrealized appreciation/(depreciation) included in earnings		(475,090)	(1,873,780)
Transfers out of Level 3	[2]		(48,639)
Fair value ending balance		3,638,161	3,469,497
Net change in unrealized appreciation/ (depreciation) of Level 3 investments still held as of December 31, 2022		$ (512,480)	$ (1,624,324)

[1]During the year ended December 31, 2023, the Company’s portfolio investments had the following corporate actions which are reflected above:[2]During the year ended December 31, 2022, 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, 2023	Dec. 31, 2022
Convertible Note [Member]
Convertible note percentage	0.50%
Junior Preferred Warrants [Member]
Share Price		$ 12.42
Expiration Date		Nov. 09, 2025
Common Warrants [Member]
Share 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, 2023

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 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, 2023

Dec. 31, 2022

Dec. 31, 2021

Investments in and Advances to Affiliates [Line Items]

Fair value of investment, beginning balance

$ 157,188,578

Net Realized Gain/(Loss) on Investments

$ 2,594,633

$ (1,461,281)

$ (13,270,199)

189,343

$ (1,894,406)

$ (5,141,097)

$ (1,966,225)

$ 3,096,275

$ 46,428,514

$ 32,495,660

$ 27,658,812

$ 112,152,518

(11,947,504)

$ (5,905,453)

$ 218,735,504

Unrealized Gains/(Losses)

(8,973,578)

$ 29,323,067

$ 1,455,515

8,648,931

(7,633,982)

$ (36,951,920)

$ (88,562,575)

21,584,885

(53,134,601)

$ (15,023,778)

$ 7,741,252

$ (1,315,837)

30,453,935

(111,563,592)

(61,732,964)

Fair value of investment, ending balance

$ 184,081,249

$ 157,188,578

$ 184,081,249

$ 157,188,578

Percentage of Net Assets

90.60%

74.80%

90.60%

74.80%

Controlled Investments [Member]

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

$ 1,831,258

[1],[2]

$ 1,685,000

[3],[4]

Fair value of investment, beginning balance

13,695,870

[1],[2]

13,758,874

[3],[4]

13,695,870

[1],[2]

13,758,874

[3],[4]

Transfer from Investments

[1],[2]

(2,715,737)

Purchases, Capitalized Fees, Interest and Amortization

1,602,940

[1],[2]

[3],[4]

Net Realized Gain/(Loss) on Investments

[1],[2]

[3],[4]

Unrealized Gains/(Losses)

(600,693)

[1],[2]

(63,004)

[3],[4]

Fair value of investment, ending balance

$ 11,982,380

[1],[2]

$ 13,695,870

[1],[2]

13,758,874

[3],[4]

$ 11,982,380

[1],[2]

$ 13,695,870

[1],[2]

13,758,874

[3],[4]

Percentage of Net Assets

5.89%

[1],[2]

6.52%

[3],[4]

5.89%

[1],[2]

6.52%

[3],[4]

Sales

[1],[2]

[3],[4]

Transfer from Investments

[1],[2]

2,715,737

Sales

[1],[2]

[3],[4]

Transfer In/Out

[3],[4]

Controlled Investments [Member] | Options Held [Member]

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[2]

[3],[4]

Fair value of investment, beginning balance

1,157,487

[1],[2]

1,157,487

[3],[4]

1,157,487

[1],[2]

1,157,487

[3],[4]

Transfer from Investments

[1],[2]

(1,159,150)

Purchases, Capitalized Fees, Interest and Amortization

760,651

[1],[2]

[3],[4]

Net Realized Gain/(Loss) on Investments

[1],[2]

[3],[4]

Unrealized Gains/(Losses)

(260,684)

[1],[2]

[3],[4]

Fair value of investment, ending balance

$ 498,304

[1],[2]

$ 1,157,487

[1],[2]

1,157,487

[3],[4]

$ 498,304

[1],[2]

$ 1,157,487

[1],[2]

1,157,487

[3],[4]

Percentage of Net Assets

0.25%

[1],[2]

0.55%

[3],[4]

0.25%

[1],[2]

0.55%

[3],[4]

Sales

[1],[2]

[3],[4]

Transfer from Investments

[1],[2]

1,159,150

Sales

[1],[2]

[3],[4]

Transfer In/Out

[3],[4]

Controlled Investments [Member] | Preferred Stock [Member]

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

500,000

[1],[2]

[3],[4]

Fair value of investment, beginning balance

984,028

[1],[2]

1,047,033

[3],[4]

984,028

[1],[2]

1,047,033

[3],[4]

Transfer from Investments

[1],[2]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2]

[3],[4]

Net Realized Gain/(Loss) on Investments

[1],[2]

[3],[4]

Unrealized Gains/(Losses)

(601,647)

[1],[2]

(63,005)

[3],[4]

Fair value of investment, ending balance

$ 382,381

[1],[2]

$ 984,028

[1],[2]

1,047,033

[3],[4]

$ 382,381

[1],[2]

$ 984,028

[1],[2]

1,047,033

[3],[4]

Percentage of Net Assets

0.19%

[1],[2]

0.47%

[3],[4]

0.19%

[1],[2]

0.47%

[3],[4]

Sales

[1],[2]

[3],[4]

Transfer from Investments

[1],[2]

Sales

[1],[2]

[3],[4]

Transfer In/Out

[3],[4]

Controlled Investments [Member] | Common Stock [Member]

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

1,331,258

[1],[2]

1,685,000

[3],[4]

Fair value of investment, beginning balance

11,554,355

[1],[2]

11,554,354

[3],[4]

11,554,355

[1],[2]

11,554,354

[3],[4]

Transfer from Investments

[1],[2]

(1,556,587)

Purchases, Capitalized Fees, Interest and Amortization

842,289

[1],[2]

[3],[4]

Net Realized Gain/(Loss) on Investments

[1],[2]

[3],[4]

Unrealized Gains/(Losses)

261,638

[1],[2]

[3],[4]

Fair value of investment, ending balance

$ 11,101,695

[1],[2]

$ 11,554,355

[1],[2]

11,554,354

[3],[4]

$ 11,101,695

[1],[2]

$ 11,554,355

[1],[2]

11,554,354

[3],[4]

Percentage of Net Assets

5.46%

[1],[2]

5.50%

[3],[4]

5.46%

[1],[2]

5.50%

[3],[4]

Sales

[1],[2]

[3],[4]

Transfer from Investments

[1],[2]

1,556,587

Sales

[1],[2]

[3],[4]

Transfer In/Out

[3],[4]

Non Controlled Affiliate Investments [Member]

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

12,591,162

[1],[5]

14,609,089

[3],[6]

12,591,162

[1],[5]

14,609,089

[3],[6]

Transfer from Investments

[1],[5]

(2,715,737)

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

(10,762,233)

[1],[5]

(70,379)

[3],[6]

Unrealized Gains/(Losses)

20,705,035

[1],[5]

(1,947,548)

[3],[6]

Fair value of investment, ending balance

$ 24,931,333

[1],[5]

$ 12,591,162

[1],[5]

14,609,089

[3],[6]

$ 24,931,333

[1],[5]

$ 12,591,162

[1],[5]

14,609,089

[3],[6]

Percentage of Net Assets

12.26%

[1],[5]

[3],[6]

12.26%

[1],[5]

[3],[6]

Sales

$ 318,368

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

2,715,737

Sales

(318,368)

[1],[5]

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

652,127

[1],[5]

2,273,268

[3],[6]

652,127

[1],[5]

2,273,268

[3],[6]

Transfer from Investments

[1],[5]

(1,159,150)

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

152,145

[1],[5]

(70,379)

[3],[6]

Unrealized Gains/(Losses)

940,623

[1],[5]

(1,550,762)

[3],[6]

Fair value of investment, ending balance

$ 2,585,677

[1],[5]

$ 652,127

[1],[5]

2,273,268

[3],[6]

$ 2,585,677

[1],[5]

$ 652,127

[1],[5]

2,273,268

[3],[6]

Percentage of Net Assets

1.27%

[1],[5]

0.31%

[3],[6]

1.27%

[1],[5]

0.31%

[3],[6]

Sales

$ 318,368

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

1,159,150

Sales

(318,368)

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

652,127

[1],[5]

2,273,268

[3],[6]

652,127

[1],[5]

2,273,268

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

(5,080)

[1],[5]

(70,379)

[3],[6]

Unrealized Gains/(Losses)

(26,120)

[1],[5]

(1,550,762)

[3],[6]

Fair value of investment, ending balance

$ 620,927

[1],[5]

$ 652,127

[1],[5]

2,273,268

[3],[6]

$ 620,927

[1],[5]

$ 652,127

[1],[5]

2,273,268

[3],[6]

Percentage of Net Assets

0.31%

[1],[5]

0.31%

[3],[6]

0.31%

[1],[5]

0.31%

[3],[6]

Transfer from Investments

[1],[5]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

9,950,835

[1],[5]

11,830,722

[3],[6]

9,950,835

[1],[5]

11,830,722

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

(10,914,377)

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

13,499,417

[1],[5]

(1,879,887)

[3],[6]

Fair value of investment, ending balance

$ 12,535,875

[1],[5]

$ 9,950,835

[1],[5]

11,830,722

[3],[6]

$ 12,535,875

[1],[5]

$ 9,950,835

[1],[5]

11,830,722

[3],[6]

Percentage of Net Assets

6.16%

[1],[5]

4.74%

[3],[6]

6.16%

[1],[5]

4.74%

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

[1],[5]

[3],[6]

Fair value of investment, ending balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Percentage of Net Assets

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

(10,914,377)

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

10,914,377

[1],[5]

[3],[6]

Fair value of investment, ending balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Percentage of Net Assets

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

9,950,835

[1],[5]

11,830,722

[3],[6]

9,950,835

[1],[5]

11,830,722

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

2,585,040

[1],[5]

(1,879,887)

[3],[6]

Fair value of investment, ending balance

$ 12,535,875

[1],[5]

$ 9,950,835

[1],[5]

11,830,722

[3],[6]

$ 12,535,875

[1],[5]

$ 9,950,835

[1],[5]

11,830,722

[3],[6]

Percentage of Net Assets

6.16%

[1],[5]

4.74%

[3],[6]

6.16%

[1],[5]

4.74%

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

(1,556,587)

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

6,985,799

[1],[5]

[3],[6]

Fair value of investment, ending balance

$ 8,542,386

[1],[5]

[3],[6]

$ 8,542,386

[1],[5]

[3],[6]

Percentage of Net Assets

4.20%

[1],[5]

[3],[6]

4.20%

[1],[5]

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

1,556,587

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

1,988,200

[1],[5]

505,099

[3],[6]

1,988,200

[1],[5]

505,099

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

(720,805)

[1],[5]

1,483,101

[3],[6]

Fair value of investment, ending balance

$ 1,267,395

[1],[5]

$ 1,988,200

[1],[5]

505,099

[3],[6]

$ 1,267,395

[1],[5]

$ 1,988,200

[1],[5]

505,099

[3],[6]

Percentage of Net Assets

0.62%

[1],[5]

0.95%

[3],[6]

0.62%

[1],[5]

0.95%

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[2],[7]

1,600,000

Interest, Fees, or Dividends Credited in Income

[1],[2],[7]

Fair value of investment, beginning balance

[1],[2],[7]

Transfer from Investments

[1],[2],[7],[8]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2],[7]

760,651

Unrealized Gains/(Losses)

[1],[2],[7]

(262,347)

Fair value of investment, ending balance

[1],[2],[7]

$ 498,305

Percentage of Net Assets

[1],[2],[7]

0.25%

Transfer from Investments

[1],[2],[7],[8]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[2],[7]

1,040,000

Interest, Fees, or Dividends Credited in Income

[1],[2],[7]

Fair value of investment, beginning balance

[1],[2],[7]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2],[7]

842,289

Unrealized Gains/(Losses)

[1],[2],[7]

259,406

Fair value of investment, ending balance

[1],[2],[7]

$ 1,101,695

Percentage of Net Assets

[1],[2],[7]

0.54%

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[2],[7],[8]

2,700,000

[3],[4],[9],[10]

[1],[2],[7],[8]

2,700,000

[3],[4],[9],[10]

Interest, Fees, or Dividends Credited in Income

[1],[2],[7],[8]

[3],[4],[9],[10]

Fair value of investment, beginning balance

[9],[10]

1,157,487

[1],[2],[7],[8]

1,157,487

[3],[4]

1,157,487

[1],[2],[7],[8]

1,157,487

[3],[4]

Transfer from Investments

[1],[2],[7],[8]

(1,159,150)

Purchases, Capitalized Fees, Interest and Amortization

[3],[4],[9],[10]

Net Realized Gain/(Loss) on Investments

[1],[2],[7],[8]

[3],[4],[9],[10]

Unrealized Gains/(Losses)

1,663

[1],[2],[7],[8]

[3],[4],[9],[10]

Fair value of investment, ending balance

[1],[2],[7],[8]

$ 1,157,487

[1],[2],[7],[8],[9],[10]

1,157,487

[3],[4],[9],[10]

[1],[2],[7],[8]

$ 1,157,487

[1],[2],[7],[8],[9],[10]

1,157,487

[3],[4],[9],[10]

Percentage of Net Assets

[1],[2],[7],[8]

0.55%

[3],[4],[9],[10]

[1],[2],[7],[8]

0.55%

[3],[4],[9],[10]

Sales

[3],[4],[9],[10]

Transfer from Investments

[1],[2],[7],[8]

$ 1,159,150

Sales

[3],[4],[9],[10]

Transfer In/Out

[3],[4],[9],[10]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[2],[7],[8]

1,976,033

[3],[4],[9],[10]

[1],[2],[7],[8]

1,976,033

[3],[4],[9],[10]

Interest, Fees, or Dividends Credited in Income

[1],[2],[7],[8]

[3],[4],[9],[10]

Fair value of investment, beginning balance

[9],[10]

1,554,355

[1],[2],[7],[8]

1,554,354

[3],[4]

1,554,355

[1],[2],[7],[8]

1,554,354

[3],[4]

Transfer from Investments

[1],[2],[7],[8]

(1,556,587)

Purchases, Capitalized Fees, Interest and Amortization

[3],[4],[9],[10]

Net Realized Gain/(Loss) on Investments

[1],[2],[7],[8]

[3],[4],[9],[10]

Unrealized Gains/(Losses)

2,232

[1],[2],[7],[8]

[3],[4],[9],[10]

Fair value of investment, ending balance

[1],[2],[7],[8]

$ 1,554,355

[1],[2],[7],[8],[9],[10]

1,554,354

[3],[4],[9],[10]

[1],[2],[7],[8]

$ 1,554,355

[1],[2],[7],[8],[9],[10]

1,554,354

[3],[4],[9],[10]

Percentage of Net Assets

[1],[2],[7],[8]

0.74%

[3],[4],[9],[10]

[1],[2],[7],[8]

0.74%

[3],[4],[9],[10]

Transfer from Investments

[1],[2],[7],[8]

$ 1,556,587

Transfer In/Out

[3],[4],[9],[10]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

14,300,000

[1],[2]

14,300,000

[3],[4],[11]

14,300,000

[1],[2]

14,300,000

[3],[4],[11]

Interest, Fees, or Dividends Credited in Income

$ 500,000

[1],[2]

[3],[4],[11]

Fair value of investment, beginning balance

[11]

984,028

[1],[2]

1,047,033

[3],[4]

984,028

[1],[2]

1,047,033

[3],[4]

Transfer from Investments

[1],[2]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2]

[3],[4],[11]

Net Realized Gain/(Loss) on Investments

[1],[2]

[3],[4],[11]

Unrealized Gains/(Losses)

(601,647)

[1],[2]

(63,005)

[3],[4],[11]

Fair value of investment, ending balance

$ 382,381

[1],[2]

$ 984,028

[1],[2],[11]

1,047,033

[3],[4],[11]

$ 382,381

[1],[2]

$ 984,028

[1],[2],[11]

1,047,033

[3],[4],[11]

Percentage of Net Assets

0.19%

[1],[2]

0.47%

[3],[4],[11]

0.19%

[1],[2]

0.47%

[3],[4],[11]

Sales

[1],[2]

[3],[4],[11]

Transfer from Investments

[1],[2]

Sales

[1],[2]

[3],[4],[11]

Transfer In/Out

[3],[4],[11]

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

Investments in and Advances to Affiliates [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

[1],[2]

[3],[4]

[1],[2]

[3],[4]

Transfer from Investments

[1],[2]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2]

[3],[4]

Net Realized Gain/(Loss) on Investments

[1],[2]

[3],[4]

Unrealized Gains/(Losses)

[1],[2]

[3],[4]

Fair value of investment, ending balance

[1],[2]

[3],[4]

[1],[2]

[3],[4]

Percentage of Net Assets

[1],[2]

[3],[4]

[1],[2]

[3],[4]

Sales

[1],[2]

[3],[4]

Transfer from Investments

[1],[2]

Sales

[1],[2]

[3],[4]

Transfer In/Out

[3],[4]

Architect Capital PayJoy SPV, LLC [Member]

Investments in and Advances to Affiliates [Line Items]

Fair value of investment, beginning balance

Fair value of investment, ending balance

$ 10,000,000

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

10,000,000

[1],[2],[7],[12]

10,000,000

[3],[4],[10],[13]

10,000,000

[1],[2],[7],[12]

10,000,000

[3],[4],[10],[13]

Interest, Fees, or Dividends Credited in Income

$ 1,331,258

[1],[2],[7],[12]

$ 1,685,000

[3],[4],[10],[13]

Fair value of investment, beginning balance

[10]

10,000,000

[1],[2],[7],[12]

10,000,000

[3],[4],[13]

10,000,000

[1],[2],[7],[12]

10,000,000

[3],[4],[13]

Transfer from Investments

[1],[2],[7],[12]

Purchases, Capitalized Fees, Interest and Amortization

[1],[2],[7],[12]

[3],[4],[10],[13]

Net Realized Gain/(Loss) on Investments

[1],[2],[7],[12]

[3],[4],[10],[13]

Unrealized Gains/(Losses)

[1],[2],[7],[12]

[3],[4],[10],[13]

Fair value of investment, ending balance

$ 10,000,000

[1],[2],[7],[12]

$ 10,000,000

[1],[2],[7],[10],[12]

10,000,000

[3],[4],[10],[13]

$ 10,000,000

[1],[2],[7],[12]

$ 10,000,000

[1],[2],[7],[10],[12]

10,000,000

[3],[4],[10],[13]

Percentage of Net Assets

4.92%

[1],[2],[7],[12]

4.76%

[3],[4],[10],[13]

4.92%

[1],[2],[7],[12]

4.76%

[3],[4],[10],[13]

Sales

[1],[2],[7],[12]

[3],[4],[10],[13]

Transfer from Investments

[1],[2],[7],[12]

Sales

[1],[2],[7],[12]

[3],[4],[10],[13]

Transfer In/Out

[3],[4],[10],[13]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

1,010,198

[1],[5],[14]

1,010,198

[3],[6],[15]

1,010,198

[1],[5],[14]

1,010,198

[3],[6],[15]

Interest, Fees, or Dividends Credited in Income

[1],[5],[14]

[3],[6],[15]

Fair value of investment, beginning balance

[15]

1,988,200

[1],[5],[14]

505,099

[3],[6]

1,988,200

[1],[5],[14]

505,099

[3],[6]

Transfer from Investments

[1],[5],[14]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[14]

[3],[6],[15]

Net Realized Gain/(Loss) on Investments

[1],[5],[14]

[3],[6],[15]

Unrealized Gains/(Losses)

(720,805)

[1],[5],[14]

1,483,101

[3],[6],[15]

Fair value of investment, ending balance

$ 1,267,395

[1],[5],[14]

$ 1,988,200

[1],[5],[14],[15]

505,099

[3],[6],[15]

$ 1,267,395

[1],[5],[14]

$ 1,988,200

[1],[5],[14],[15]

505,099

[3],[6],[15]

Percentage of Net Assets

0.62%

[1],[5],[14]

0.95%

[3],[6],[15]

0.62%

[1],[5],[14]

0.95%

[3],[6],[15]

Sales

[1],[5],[14]

[3],[6],[15]

Transfer from Investments

[1],[5],[14]

Sales

[1],[5],[14]

[3],[6],[15]

Transfer In/Out

[3],[6],[15]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

318,979

[1],[5]

318,979

[3],[6]

318,979

[1],[5]

318,979

[3],[6]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

[1],[5]

[3],[6]

Fair value of investment, ending balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Percentage of Net Assets

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

49,505

[1],[5]

49,505

[3],[6]

49,505

[1],[5]

49,505

[3],[6]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

[1],[5]

[3],[6]

Fair value of investment, ending balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Percentage of Net Assets

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[5],[16]

295,565

[3],[6]

[1],[5],[16]

295,565

[3],[6]

Interest, Fees, or Dividends Credited in Income

[1],[5],[16]

[3],[6]

Fair value of investment, beginning balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[16]

[3],[6]

Net Realized Gain/(Loss) on Investments

(30,647)

[1],[5],[16]

[3],[6]

Unrealized Gains/(Losses)

30,647

[1],[5],[16]

[3],[6]

Fair value of investment, ending balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Percentage of Net Assets

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Sales

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Sales

[1],[5],[16]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[5],[16]

683,482

[3],[6],[17]

[1],[5],[16]

683,482

[3],[6],[17]

Interest, Fees, or Dividends Credited in Income

[1],[5],[16]

[3],[6]

Fair value of investment, beginning balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[16]

[3],[6]

Net Realized Gain/(Loss) on Investments

(2,414,178)

[1],[5],[16]

[3],[6]

Unrealized Gains/(Losses)

2,414,178

[1],[5],[16]

[3],[6]

Fair value of investment, ending balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Percentage of Net Assets

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[5],[16]

922,509

[3],[6]

[1],[5],[16]

922,509

[3],[6]

Interest, Fees, or Dividends Credited in Income

[1],[5],[16]

[3],[6]

Fair value of investment, beginning balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[16]

[3],[6]

Net Realized Gain/(Loss) on Investments

(4,999,999)

[1],[5],[16]

[3],[6]

Unrealized Gains/(Losses)

4,999,999

[1],[5],[16]

[3],[6]

Fair value of investment, ending balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Percentage of Net Assets

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Sales

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Sales

[1],[5],[16]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[5],[16]

1,090,909

[3],[6]

[1],[5],[16]

1,090,909

[3],[6]

Interest, Fees, or Dividends Credited in Income

[1],[5],[16]

[3],[6]

Fair value of investment, beginning balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[16]

[3],[6]

Net Realized Gain/(Loss) on Investments

(3,000,200)

[1],[5],[16]

[3],[6]

Unrealized Gains/(Losses)

3,000,200

[1],[5],[16]

[3],[6]

Fair value of investment, ending balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Percentage of Net Assets

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Sales

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Sales

[1],[5],[16]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[5],[16]

500,000

[3],[6]

[1],[5],[16]

500,000

[3],[6]

Interest, Fees, or Dividends Credited in Income

[1],[5],[16]

[3],[6]

Fair value of investment, beginning balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[16]

[3],[6]

Net Realized Gain/(Loss) on Investments

(500,000)

[1],[5],[16]

[3],[6]

Unrealized Gains/(Losses)

500,000

[1],[5],[16]

[3],[6]

Fair value of investment, ending balance

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Percentage of Net Assets

[1],[5],[16]

[3],[6]

[1],[5],[16]

[3],[6]

Sales

[1],[5],[16]

[3],[6]

Transfer from Investments

[1],[5],[16]

Sales

[1],[5],[16]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

329,337

[1],[5],[18]

329,337

[3],[6],[19]

329,337

[1],[5],[18]

329,337

[3],[6],[19]

Interest, Fees, or Dividends Credited in Income

[1],[5],[18]

[3],[6],[19]

Fair value of investment, beginning balance

533,429

[1],[5],[18]

621,093

[3],[6],[19]

533,429

[1],[5],[18]

621,093

[3],[6],[19]

Transfer from Investments

[1],[5],[18]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[18]

[3],[6],[19]

Net Realized Gain/(Loss) on Investments

[1],[5],[18]

[3],[6],[19]

Unrealized Gains/(Losses)

120,546

[1],[5],[18]

(87,664)

[3],[6],[19]

Fair value of investment, ending balance

$ 653,975

[1],[5],[18]

$ 533,429

[1],[5],[18]

621,093

[3],[6],[19]

$ 653,975

[1],[5],[18]

$ 533,429

[1],[5],[18]

621,093

[3],[6],[19]

Percentage of Net Assets

0.32%

[1],[5],[18]

0.25%

[3],[6],[19]

0.32%

[1],[5],[18]

0.25%

[3],[6],[19]

Transfer from Investments

[1],[5],[18]

Transfer In/Out

[3],[6],[19]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

2,779,134

[1],[5],[18]

2,779,134

[3],[6],[19]

2,779,134

[1],[5],[18]

2,779,134

[3],[6],[19]

Interest, Fees, or Dividends Credited in Income

[1],[5],[18]

[3],[6],[19]

Fair value of investment, beginning balance

5,675,081

[1],[5],[18]

6,496,729

[3],[6],[19]

5,675,081

[1],[5],[18]

6,496,729

[3],[6],[19]

Transfer from Investments

[1],[5],[18]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[18]

[3],[6],[19]

Net Realized Gain/(Loss) on Investments

[1],[5],[18]

[3],[6],[19]

Unrealized Gains/(Losses)

1,129,852

[1],[5],[18]

(821,648)

[3],[6],[19]

Fair value of investment, ending balance

$ 6,804,933

[1],[5],[18]

$ 5,675,081

[1],[5],[18]

6,496,729

[3],[6],[19]

$ 6,804,933

[1],[5],[18]

$ 5,675,081

[1],[5],[18]

6,496,729

[3],[6],[19]

Percentage of Net Assets

3.35%

[1],[5],[18]

2.70%

[3],[6],[19]

3.35%

[1],[5],[18]

2.70%

[3],[6],[19]

Sales

[1],[5],[18]

[3],[6],[19]

Transfer from Investments

[1],[5],[18]

Sales

[1],[5],[18]

[3],[6],[19]

Transfer In/Out

[3],[6],[19]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

3,279,629

[1],[5],[18]

3,279,629

[3],[6],[19]

3,279,629

[1],[5],[18]

3,279,629

[3],[6],[19]

Interest, Fees, or Dividends Credited in Income

[1],[5],[18]

[3],[6],[19]

Fair value of investment, beginning balance

3,550,631

[1],[5],[18]

4,423,607

[3],[6],[19]

3,550,631

[1],[5],[18]

4,423,607

[3],[6],[19]

Transfer from Investments

[1],[5],[18]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[18]

[3],[6],[19]

Net Realized Gain/(Loss) on Investments

[1],[5],[18]

[3],[6],[19]

Unrealized Gains/(Losses)

1,200,433

[1],[5],[18]

(872,976)

[3],[6],[19]

Fair value of investment, ending balance

$ 4,751,064

[1],[5],[18]

$ 3,550,631

[1],[5],[18]

4,423,607

[3],[6],[19]

$ 4,751,064

[1],[5],[18]

$ 3,550,631

[1],[5],[18]

4,423,607

[3],[6],[19]

Percentage of Net Assets

2.34%

[1],[5],[18]

1.69%

[3],[6],[19]

2.34%

[1],[5],[18]

1.69%

[3],[6],[19]

Sales

[1],[5],[18]

[3],[6],[19]

Transfer from Investments

[1],[5],[18]

Sales

[1],[5],[18]

[3],[6],[19]

Transfer In/Out

[3],[6],[19]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

366,666

[1],[5],[18]

366,666

[3],[6],[19]

366,666

[1],[5],[18]

366,666

[3],[6],[19]

Interest, Fees, or Dividends Credited in Income

[1],[5],[18]

[3],[6],[19]

Fair value of investment, beginning balance

191,694

[1],[5],[18]

289,293

[3],[6],[19]

191,694

[1],[5],[18]

289,293

[3],[6],[19]

Transfer from Investments

[1],[5],[18]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[18]

[3],[6],[19]

Net Realized Gain/(Loss) on Investments

[1],[5],[18]

[3],[6],[19]

Unrealized Gains/(Losses)

134,209

[1],[5],[18]

(97,599)

[3],[6],[19]

Fair value of investment, ending balance

$ 325,903

[1],[5],[18]

$ 191,694

[1],[5],[18]

289,293

[3],[6],[19]

$ 325,903

[1],[5],[18]

$ 191,694

[1],[5],[18]

289,293

[3],[6],[19]

Percentage of Net Assets

0.16%

[1],[5],[18]

0.09%

[3],[6],[19]

0.16%

[1],[5],[18]

0.09%

[3],[6],[19]

Sales

[1],[5],[18]

[3],[6],[19]

Transfer from Investments

[1],[5],[18]

Sales

[1],[5],[18]

[3],[6],[19]

Transfer In/Out

[3],[6],[19]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[5],[20]

[3],[6],[17]

[1],[5],[20]

[3],[6],[17]

Interest, Fees, or Dividends Credited in Income

[1],[5],[20]

[3],[6],[17]

Fair value of investment, beginning balance

652,127

[1],[5],[20]

2,268,268

[3],[6],[17]

652,127

[1],[5],[20]

2,268,268

[3],[6],[17]

Transfer from Investments

[1],[5],[20]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[20]

[3],[6],[17]

Net Realized Gain/(Loss) on Investments

[1],[5],[20]

[3],[6],[17]

Unrealized Gains/(Losses)

(31,200)

[1],[5],[20]

(1,616,141)

[3],[6],[17]

Fair value of investment, ending balance

$ 620,927

[1],[5],[20]

$ 652,127

[1],[5],[20]

2,268,268

[3],[6],[17]

$ 620,927

[1],[5],[20]

$ 652,127

[1],[5],[20]

2,268,268

[3],[6],[17]

Percentage of Net Assets

0.31%

[1],[5],[20]

0.31%

[3],[6],[17]

0.31%

[1],[5],[20]

0.31%

[3],[6],[17]

Sales

[1],[5],[20]

[3],[6],[17]

Transfer from Investments

[1],[5],[20]

Sales

[1],[5],[20]

[3],[6],[17]

Transfer In/Out

[3],[6],[17]

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]

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[5]

250,000

[3],[6]

[1],[5]

250,000

[3],[6]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

[1],[5]

5,000

[3],[6]

[1],[5]

5,000

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

(5,080)

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

5,080

[1],[5]

(5,000)

[3],[6]

Fair value of investment, ending balance

[1],[5]

5,000

[3],[6]

[1],[5]

5,000

[3],[6]

Percentage of Net Assets

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[3],[6]

Interest, Fees, or Dividends Credited in Income

[3],[6]

Fair value of investment, beginning balance

[3],[6]

Purchases, Capitalized Fees, Interest and Amortization

[3],[6]

Net Realized Gain/(Loss) on Investments

[3],[6]

(70,379)

Unrealized Gains/(Losses)

[3],[6]

70,379

Fair value of investment, ending balance

[3],[6]

Percentage of Net Assets

[3],[6]

Sales

[3],[6]

Sales

[3],[6]

Transfer In/Out

[3],[6]

PSQ Holdings Inc [Member]

Investments in and Advances to Affiliates [Line Items]

Fair value of investment, beginning balance

Fair value of investment, ending balance

$ 10,507,136

PSQ Holdings Inc [Member] | Non Controlled Affiliate Investments [Member] | Options Held [Member] | Ecommerce Market Place [Member]

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[1],[5],[7],[8]

2,396,037

Interest, Fees, or Dividends Credited in Income

[1],[5],[7],[8]

Fair value of investment, beginning balance

[1],[5],[7],[8]

Transfer from Investments

[1],[5],[7],[8]

(1,159,150)

Purchases, Capitalized Fees, Interest and Amortization

[1],[5],[7],[8]

Net Realized Gain/(Loss) on Investments

[1],[5],[7],[8]

187,872

Unrealized Gains/(Losses)

[1],[5],[7],[8]

936,096

Fair value of investment, ending balance

[1],[5],[7],[8]

$ 1,964,750

Percentage of Net Assets

[1],[5],[7],[8]

0.97%

Sales

[1],[5],[7],[8]

$ 318,368

Transfer from Investments

[1],[5],[7],[8]

1,159,150

Sales

[1],[5],[7],[8]

$ (318,368)

PSQ Holdings Inc [Member] | Non Controlled Affiliate Investments [Member] | Common Stock [Member] | Ecommerce Market Place [Member]

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

[7],[8]

1,976,032

Interest, Fees, or Dividends Credited in Income

[7],[8]

Fair value of investment, beginning balance

[7],[8]

Transfer from Investments

[7],[8]

(1,556,587)

Purchases, Capitalized Fees, Interest and Amortization

[7],[8]

Net Realized Gain/(Loss) on Investments

[7],[8]

Unrealized Gains/(Losses)

[7],[8]

6,985,799

Fair value of investment, ending balance

[7],[8]

$ 8,542,386

Percentage of Net Assets

[7],[8]

4.20%

Sales

[7],[8]

Transfer from Investments

[7],[8]

1,556,587

Sales

[7],[8]

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

Investments in and Advances to Affiliates [Line Items]

Principal/Quantity

1,135,944

[1],[5]

1,135,944

[3],[6]

1,135,944

[1],[5]

1,135,944

[3],[6]

Interest, Fees, or Dividends Credited in Income

[1],[5]

[3],[6]

Fair value of investment, beginning balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Purchases, Capitalized Fees, Interest and Amortization

[1],[5]

[3],[6]

Net Realized Gain/(Loss) on Investments

[1],[5]

[3],[6]

Unrealized Gains/(Losses)

[1],[5]

[3],[6]

Fair value of investment, ending balance

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Percentage of Net Assets

[1],[5]

[3],[6]

[1],[5]

[3],[6]

Sales

[1],[5]

[3],[6]

Transfer from Investments

[1],[5]

Sales

[1],[5]

[3],[6]

Transfer In/Out

[3],[6]

[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 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.[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. 14.03 14.47

SCHEDULE OF INVESTMENTS IN AN_2

SCHEDULE OF INVESTMENTS IN AND ADVANCES TO AFFILIATES (Details) (Parenthetical) - $ / shares		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022
Investments in and Advances to Affiliates [Line Items]
Interest rate		6%		6%
Maturity Date		Dec. 30, 2026
Investment Owned, Percent of Net Assets		90.60%		74.80%
Non-Qualifying Assets [Member]
Investments in and Advances to Affiliates [Line Items]
Investment Owned, Percent of Net Assets		14.03%		14.47%
Non Controlled Affiliate Investments [Member]
Investments in and Advances to Affiliates [Line Items]
Investment Owned, Percent of Net Assets		12.26%	[1],[2]	6%	[3],[4]
Non Controlled Affiliate Investments [Member] \| Debt Investments [Member]
Investments in and Advances to Affiliates [Line Items]
Investment Owned, Percent of Net Assets		0.62%	[1],[2]	0.95%	[3],[4]
Non Controlled Affiliate Investments [Member] \| Options Held [Member]
Investments in and Advances to Affiliates [Line Items]
Investment Owned, Percent of Net Assets		1.27%	[1],[2]	0.31%	[3],[4]
Non Controlled Affiliate Investments [Member] \| Options Held [Member] \| Global Innovation Platform [Member]
Investments in and Advances to Affiliates [Line Items]
Investment Owned, Percent of Net Assets		0.31%	[1],[2]	0.31%	[3],[4]
Non Controlled Affiliate Investments [Member] \| Options Held [Member] \| Global Innovation Platform [Member] \| Derivative Security [Member]
Investments in and Advances to Affiliates [Line Items]
Maturity Date		Aug. 23, 2024	[1],[2],[5]	Aug. 23, 2024
OneValley, Inc. [Member] \| Non Controlled Affiliate Investments [Member] \| Debt Investments [Member]
Investments in and Advances to Affiliates [Line Items]
Interest rate		8%	[1],[2],[6]	8%	[3],[4],[7]
Maturity Date		Aug. 23, 2024	[1],[2],[6]	Aug. 23, 2024	[3],[4],[7]
Investment Owned, Percent of Net Assets		0.62%	[1],[2],[6]	0.95%	[3],[4],[7]
Ozy Media, Inc. [Member] \| Non Controlled Affiliate Investments [Member] \| Options Held [Member] \| Common Warrants [Member] \| Digital Media Platform [Member]
Investments in and Advances to Affiliates [Line Items]
Share Price		$ 0.01	[1],[2],[8]	$ 0.01
Warrant expiration date		Apr. 09, 2028	[1],[2],[8]	Apr. 09, 2028
Investment Owned, Percent of Net Assets			[1],[2],[8]		[3],[4]
Ozy Media, Inc. [Member] \| Non Controlled Affiliate Investments [Member] \| Options Held [Member] \| Preferred Warrants [Member] \| Digital Media Platform [Member]
Investments in and Advances to Affiliates [Line Items]
Share Price				$ 2.31
Warrant expiration date				May 29, 2022
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] \| Non Controlled Affiliate Investments [Member] \| Options Held [Member] \| Global Innovation Platform [Member] \| Derivative Security [Member]
Investments in and Advances to Affiliates [Line Items]
Investment Owned, Percent of Net Assets		0.31%	[1],[2],[5]	0.31%	[3],[4],[9]
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]
Investments in and Advances to Affiliates [Line Items]
Share Price		$ 2.31	[1],[2]	$ 2.31
Warrant expiration date		Dec. 31, 2023	[1],[2]	Dec. 31, 2023
Investment Owned, Percent of Net Assets			[1],[2]		[3],[4]
OneValley, Inc. (f/k/a NestGSV, Inc) [Member] \| Non Controlled Affiliate Investments [Member] \| Options Held [Member] \| Preferred Warrants [Member] \| Global Innovation Platform [Member]
Investments in and Advances to Affiliates [Line Items]
Investment Owned, Percent of Net Assets	[3],[4]

[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.

INVESTMENTS AT FAIR VALUE (Deta

INVESTMENTS AT FAIR VALUE (Details Narrative) - Integer	Dec. 31, 2023	Dec. 31, 2022
Investments in and Advances to Affiliates [Abstract]
Number of positions	63	64
Number of portfolio companies	38	39

COMMON STOCK (Details Narrative

COMMON STOCK (Details Narrative) - USD ($)				12 Months Ended
COMMON STOCK (Details Narrative) - USD ($)	Apr. 21, 2023	Mar. 17, 2023	Jul. 29, 2020	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Aug. 07, 2023	Aug. 08, 2017
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Repurchase Program, Authorized Amount							$ 60,000,000
Common Stock, Par or Stated Value Per Share				$ 0.01	$ 0.01
Repurchase of shares				186,493	1,008,676
Shares issued					17,807	5,900
Proceeds from the issuance of common stock, net					$ 229,896	$ 78,608
Share Repurchase Program [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Repurchase Program, Authorized Amount								$ 5,000,000
Share Repurchase Program [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Repurchase Program, Authorized Amount								5,000,000
Modified Dutch Auction Tender Offer [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Repurchase of shares	3,000,000
Repurchase stock expired date		Apr. 17, 2023
Share Price	$ 4.50
Outstanding shares percentage	10.60%
Modified Dutch Auction Tender Offer [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Repurchase of shares		3,000,000
Share Price		$ 4.50
Modified Dutch Auction Tender Offer [Member] \| Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Share Price		$ 3
At-the-Market Sales Agreement [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Shares issued					17,807
Weighted average price per share					$ 13.01
Proceeds from the issuance of common stock, net					$ 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]
Gross sales price, percentage				2%
Available for sale				$ 98,800,000
Common Stock [Member] \| Share Repurchase Program [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Stock Repurchase Program, Authorized Amount								$ 5,000,000
Common Stock, Par or Stated Value Per Share								$ 0.01
Stock repurchase program, remaining authorized repurchase amount				$ 20,700,000
Common Stock [Member] \| At-the-Market Sales Agreement [Member] \| Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Sale of Stock, Consideration Received on Transaction			$ 150,000,000

SCHEDULE OF BASIC AND DILUTED C

SCHEDULE OF BASIC AND DILUTED COMMON SHARE (Details) - USD ($)		3 Months Ended												12 Months Ended
		Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 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, 2023		Dec. 31, 2022		Dec. 31, 2021
Net Change in Net Assets Resulting from Operations per Common Share:
Net change in net assets resulting from operations														$ 5,066,822		$ (132,177,053)		$ 147,071,721
Weighted-average common shares–basic		25,251,921	25,351,306	25,952,447	28,378,529	28,349,822	29,781,801	30,633,878	31,228,046	29,883,824	27,619,062	25,334,482	20,486,621	26,222,667		30,023,202		25,861,642
Earnings per common share–basic		$ (0.36)	$ 0.99	$ (0.60)	$ 0.16	$ (0.44)	$ (1.54)	$ (3.08)	$ 0.66	$ (0.32)	$ 0.55	$ 1.32	$ 5.27	$ 0.19		$ (4.40)		$ 5.69
Net change in net assets resulting from operations														$ 5,066,822		$ (132,177,053)		$ 147,071,721
Adjustment for interest and amortization on 4.75% Convertible Senior Notes due 2023	[1]																	501,065
Net change in net assets resulting from operations, as adjusted														5,066,822		(132,177,053)		147,572,786
Adjustment for dilutive effect of 4.75% Convertible Senior Notes due 2023	[1]																	$ 896,725
Weighted-average common shares outstanding–diluted		25,251,921	25,351,306	25,952,447	28,378,529	28,349,822	29,781,801	30,633,878	31,228,046	29,883,824	27,619,062	25,334,482	24,123,339	26,222,667	[1],[2]	30,023,202	[1],[2]	26,758,367	[1],[2]
Earnings per common share–diluted		$ (0.36)	$ 0.99	$ (0.60)	$ 0.16	$ (0.44)	$ (1.54)	$ (3.08)	$ 0.66	$ (0.32)	$ 0.55	$ 1.32	$ 4.50	$ 0.19	[2]	$ (4.40)	[2]	$ 5.52	[2]

[1]As of December 31, 2023, 2022, and 2021, there were no potentially dilutive securities outstanding.[2]As of December 31, 2023, 2022, and 2021, there were no potentially dilutive securities outstanding. Refer to “Note 6 — Net Change in Net Assets Resulting from Operations per Common Share — Basic and Diluted”.

SCHEDULE OF FUTURE MINIMUM PAYM

SCHEDULE OF FUTURE MINIMUM PAYMENTS OF OPERATION LEASE (Details)	Dec. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 113,603
Total	$ 113,603

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	12 Months Ended
COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Right of use assets	$ 112,485	$ 288,268
Operating lease liability	112,485	288,268
Security deposits	16,574	16,574
Operating lease, expense	$ 204,109	$ 192,176
Operating lease remaining term	7 months 6 days
Lessee, operating lease, discount rate	3%

SCHEDULE OF FINANCIAL HIGHLIGHT

SCHEDULE OF FINANCIAL HIGHLIGHTS (Details) - USD ($)		12 Months Ended
SCHEDULE OF FINANCIAL HIGHLIGHTS (Details) - USD ($)		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Investment Company [Abstract]
Net asset value at beginning of the year		$ 7.39	$ 11.72	$ 15.14	$ 11.38	$ 9.89
Net investment loss	[1]	(0.51)	(0.49)	(0.38)	(0.81)	(0.49)
Net realized gain/(loss) on investments	[1]	(0.46)	(0.20)	8.46	0.92	0.99
Net change in unrealized appreciation/(depreciation) of investments	[1]	1.16	(3.72)	(2.39)	3.78	0.69
Benefit from taxes on unrealized depreciation of investments	[1]					0.05
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]	0.32	0.11		0.43	0.52
Stock-based compensation	[1]	0.09	0.07	0.05	0.12	0.05
Net asset value at end of year		7.99	7.39	11.72	15.14	11.38
Per share market value at end of year		$ 3.94	$ 3.80	$ 12.95	$ 13.09	$ 6.55
Total return based on market value	[2]	3.68%	(69.45%)	60.05%	99.85%	31.61%
Total return based on net asset value	[2]	8.12%	(36.01%)	30.25%	33.04%	15.08%
Balance, shares		25,445,805	28,429,499	31,118,556	19,914,023	17,564,244
Net Assets at End of Year		$ 203,357,646	$ 210,020,702	$ 364,846,624	$ 301,583,073	$ 199,917,289
Average net assets		$ 207,608,591	$ 310,086,061	$ 396,209,139	$ 205,430,809	$ 209,261,190
Ratio of gross operating expenses to average net assets	[3]	9.70%	5.87%	2.88%	7.95%	6.08%
Ratio of income tax provision to average net assets						(42.00%)
Ratio of net operating expenses to average net assets	[3]	9.70%	5.87%	2.88%	7.95%	5.66%
Ratio of net investment loss to average net assets	[3]	(6.51%)	(4.76%)	(2.51%)	(7.07%)	(4.52%)
Portfolio Turnover Ratio		9.34%	4.31%	28.34%	14.87%	12.95%
Non recurring expense				$ 100,274	$ 1,962,431	$ 1,769,820

[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

SCHEDULE OF RECLASSIFICATION OF

SCHEDULE OF RECLASSIFICATION OF BOOK/TAX DIFFERENCES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Capital in excess of par value	$ (70,745,103)	$ (14,709,928)
Accumulated undistributed net investment loss	73,968,102	14,709,928
Accumulated net realized gains from investments	$ (2,953,733)

SCHEDULE OF TAX CHARACTER OF DI

SCHEDULE OF TAX CHARACTER OF DISTRIBUTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Ordinary income
Long-term capital gain		3,441,824	212,197,026
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, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Undistributed ordinary loss		$ (45,822,672)
Accumulated net realized losses on investments	(20,584,963)	(3,901,291)
Unrealized appreciation/(depreciation) on investments	(20,461,845)	(52,428,951)
Components of distributable earnings at year-end	$ (41,046,808)	$ (102,152,914)

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)		12 Months Ended
INCOME TAXES (Details Narrative) - USD ($)		Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Investment gain percent	[1]	(6.51%)	(4.76%)	(2.51%)	(7.07%)	(4.52%)
Nondeductible excise tax, percent		4%
Income tax, description		(1) 98% of its ordinary income (taking into account certain deferrals and elections) for each calendar year, (2) 98.2% of its 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		268,353,952	294,674,345
Gross unrealized appreciation on investments		73,341,574	56,250,562
Gross unrealized depreciation on investments		93,803,419	108,679,513
Unrealized appreciation depreciation, net		$ 20,461,845	$ 52,428,951
Minimum [Member]
Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Line Items]
Investment gain percent		90%

[1]For the year ended December 31, 2021, the Company excluded $ 100,274 1,962,431 1,769,820

DEBT CAPITAL ACTIVITIES (Detail

DEBT CAPITAL ACTIVITIES (Details Narrative) - USD ($) $ / shares in Units, $ in Millions	Dec. 21, 2021	Dec. 17, 2021	Dec. 31, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Debt instrument interest rate			6%	6%
6.00% Notes due 2026 [Member]
Short-Term Debt [Line Items]
Proceeds from debt		$ 70
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
Closing market price, per note			$ 23.80	$ 23.51
Debt instrument, fair value			$ 71.4	$ 70.5
6.00% Notes due 2026 [Member] \| Over-Allotment Option [Member]
Short-Term Debt [Line Items]
Proceeds from debt	$ 5

SCHEDULE OF EQUITY INCENTIVE PL

SCHEDULE OF EQUITY INCENTIVE PLAN (Details) - Restricted Stock [Member]	12 Months Ended
	Dec. 31, 2023 shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of restricted shares outstanding beginning	606,620
Number of shares granted	361,115
Number of shares vested	(342,772)	[1]
Number of shares forfeited
Number of restricted shares outstanding ending	624,963
Number of shares vested	513,572

[1]The balance of vested shares 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 ($)		1 Months Ended	12 Months Ended
STOCK-BASED COMPENSATION (Details Narrative) - USD ($)	Jun. 19, 2020	May 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares issued, shares				17,807	5,900
Shares issued, value				$ 229,896	$ 78,608
Stock-based compensation expense			2,448,807	2,015,600	$ 1,306,615
Restricted Share Grants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense			2,920,526	2,606,147
Unrecognized compensation costs			$ 4,849,887	6,451,610
Amended And Restated 2019 Equity Incentive Plan [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares granted			125,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period			3 years
Stock options grants			$ 532,500	$ 2,885,000
Board of Directors [Member] \| Amended And Restated 2019 Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares issued, shares	1,627,967
Non Employee Director [Member] \| Amended And Restated 2019 Equity Incentive Plan [Member] \| Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares issued, shares		26,736	60,060
Shares issued, value	$ 50,000
Non Employee Director [Member] \| Amended And Restated 2019 Equity Incentive Plan [Member] \| Restricted shares of common stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Restricted shares issued, value	$ 50,000

SCHEDULE OF INVESTMENTS BY COMP

SCHEDULE OF INVESTMENTS BY COMPANY (Details) - USD ($)	2 Months Ended
SCHEDULE OF INVESTMENTS BY COMPANY (Details) - USD ($)	Mar. 13, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Investments		$ 247,892,104	$ 242,245,395
Subsequent Event [Member]
Subsequent Event [Line Items]
Investments	$ 9,999,996
Subsequent Event [Member] \| Supplying Demand Inc. [Member]
Subsequent Event [Line Items]
Transaction date	Jan. 18, 2024
Investments	$ 9,999,996

SCHEDULE OF INVESTMENTS (Detail

SCHEDULE OF INVESTMENTS (Details) - USD ($)

2 Months Ended

3 Months Ended

12 Months Ended

Mar. 13, 2024

Dec. 31, 2023

Sep. 30, 2023

Jun. 30, 2023

Mar. 31, 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, 2023

Dec. 31, 2022

Dec. 31, 2021

Subsequent Event [Line Items]

Net realized gain/(loss) on investments

$ 2,594,633

$ (1,461,281)

$ (13,270,199)

$ 189,343

$ (1,894,406)

$ (5,141,097)

$ (1,966,225)

$ 3,096,275

$ 46,428,514

$ 32,495,660

$ 27,658,812

$ 112,152,518

$ (11,947,504)

$ (5,905,453)

$ 218,735,504

Subsequent Event [Member]

Subsequent Event [Line Items]

Net proceeds

$ 318,316

Net realized gain/(loss) on investments

[1]

$ (351,084)

Nextdoor Holdings, Inc. [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Transaction Date

[2]

Various

Quantity

[2]

112,420

Share Price

[2],[3]

$ 1.92

Net proceeds

[2]

$ 215,318

Net realized gain/(loss) on investments

[1],[2]

$ 411,151

PSQ Holdings Inc [Member] | Subsequent Event [Member]

Subsequent Event [Line Items]

Transaction Date

[4]

Various

Quantity

[4]

100,000

Share Price

[3],[4]

$ 1.03

Net proceeds

[4]

$ 102,998

Net realized gain/(loss) on investments

[1],[4]

$ 60,067

[1]Realized gain does not include
adjustments to amounts held in escrow receivable.[2]As of February 23, 2024, SuRo Capital had sold its remaining Nextdoor Holdings, Inc. public common shares.[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 13, 2024, SuRo Capital held 2,296,037

SCHEDULE OF INVESTMENTS (Deta_2

SCHEDULE OF INVESTMENTS (Details) (Parenthetical)	Mar. 13, 2024 shares
PSQ Holdings, Inc. (d/b/a PublicSquare) [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Warrants	2,296,037

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - $ / shares			12 Months Ended
SUBSEQUENT EVENTS (Details Narrative) - $ / shares	Feb. 20, 2024	Feb. 14, 2024	Dec. 31, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Repurchase of shares			186,493	1,008,676
Modification of Dutch Auction Tender Offer [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Repurchase of shares	2,000,000
Share Price		$ 0.10
Percentage of common stock outstanding	7.90%
Modification of Dutch Auction Tender Offer [Member] \| Maximum [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Repurchase of shares		2,000,000
Share Price		$ 5
Modification of Dutch Auction Tender Offer [Member] \| Minimum [Member] \| Subsequent Event [Member]
Subsequent Event [Line Items]
Share Price		$ 4

SCHEDULE OF QUARTERLY FINANCIAL

SCHEDULE OF QUARTERLY FINANCIAL DATA (Details) - USD ($)	3 Months Ended												12 Months Ended
SCHEDULE OF QUARTERLY FINANCIAL DATA (Details) - USD ($)	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 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, 2023		Dec. 31, 2022		Dec. 31, 2021
Quarterly Financial Information Disclosure [Abstract]
Total Investment Income	$ 2,459,734	$ 1,465,746	$ 1,372,218	$ 1,299,082	$ 1,462,951	$ 519,511	$ 890,631	$ 583,100	$ 380,754	$ 523,916	$ 274,820	$ 291,352	$ 6,596,780		$ 3,456,193		$ 1,470,842
Total Operating Expenses	5,203,812	4,134,172	5,177,558	5,520,847	4,326,133	4,328,744	4,701,519	4,807,805	3,210,777	2,747,394	2,317,820	3,125,670	20,036,389		18,164,201		11,401,661
Net Investment Loss	(2,744,078)	(2,668,426)	(3,805,340)	(4,221,765)	(2,863,182)	(3,809,233)	(3,810,888)	(4,224,705)	(2,830,023)	(2,223,478)	(2,043,000)	(2,834,318)	(13,439,609)		(14,708,008)		(9,930,819)
Net Realized Gain/(Loss) on Investments	2,594,633	(1,461,281)	(13,270,199)	189,343	(1,894,406)	(5,141,097)	(1,966,225)	3,096,275	46,428,514	32,495,660	27,658,812	112,152,518	(11,947,504)		(5,905,453)		218,735,504
Net Change in Unrealized Appreciation/(Depreciation) of Investments	(8,973,578)	29,323,067	1,455,515	8,648,931	(7,633,982)	(36,951,920)	(88,562,575)	21,584,885	(53,134,601)	(15,023,778)	7,741,252	(1,315,837)	30,453,935		(111,563,592)		(61,732,964)
Net Change in Net Assets Resulting from Operations	$ (9,123,023)	$ 25,193,360	$ (15,620,024)	$ 4,616,509	$ (12,391,570)	$ (45,902,250)	$ (94,339,688)	$ 20,456,455	$ (9,536,110)	$ 15,248,404	$ 33,357,064	$ 108,002,363	$ 5,066,822		$ (132,177,053)		$ 147,071,721
Net Increase/(Decrease) in Net Assets from Operations per Common Share:
Basic	$ (0.36)	$ 0.99	$ (0.60)	$ 0.16	$ (0.44)	$ (1.54)	$ (3.08)	$ 0.66	$ (0.32)	$ 0.55	$ 1.32	$ 5.27	$ 0.19		$ (4.40)		$ 5.69
Diluted	$ (0.36)	$ 0.99	$ (0.60)	$ 0.16	$ (0.44)	$ (1.54)	$ (3.08)	$ 0.66	$ (0.32)	$ 0.55	$ 1.32	$ 4.50	$ 0.19	[1]	$ (4.40)	[1]	$ 5.52	[1]
Weighted Average Common Shares Outstanding–Basic	25,251,921	25,351,306	25,952,447	28,378,529	28,349,822	29,781,801	30,633,878	31,228,046	29,883,824	27,619,062	25,334,482	20,486,621	26,222,667		30,023,202		25,861,642
Weighted Average Common Shares Outstanding–Diluted	25,251,921	25,351,306	25,952,447	28,378,529	28,349,822	29,781,801	30,633,878	31,228,046	29,883,824	27,619,062	25,334,482	24,123,339	26,222,667	[1],[2]	30,023,202	[1],[2]	26,758,367	[1],[2]

[1]As of December 31, 2023, 2022, and 2021, there were no potentially dilutive securities outstanding. Refer to “Note 6 — Net Change in Net Assets Resulting from Operations per Common Share — Basic and Diluted”.[2]As of December 31, 2023, 2022, and 2021, there were no potentially dilutive securities outstanding.