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Schedule Of Consolidated Changes In Investments At Cost And Realized Gain | 12 Months Ended
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Dec. 31, 2024
Schedule of Investments [Abstract] |
Schedule Of Consolidated Changes In Investments At Cost And Realized Gain | RAND CAPITAL CORPORATION AND SUBSIDIARY SCHEDULE OF CONSOLIDATED C HANGES IN INVESTMENTS AT COST AND REALIZED GAIN For the Year Ended December 31, 2024
|  | Cost Increase (Decrease) |  |  | Realized Gain (Loss) |
New investments: |  |  |  |  |  |
Mattison Avenue Holdings LLC |  | $ | 5,500,000 |  |  | $ | — |
Mountain Regional Equipment Solutions |  |  | 3,204,545 |  |  |  | — |
Mobile RN Holdings LLC |  |  | 2,875,000 |  |  |  | — |
Seybert’s Billiards Corporation |  |  | 1,800,000 |  |  |  | — |
ITA Acquisition, LLC |  |  | 458,333 |  |  |  | — |
BMP Food Service Supply Holdco, LLC |  |  | 107,619 |  |  |  | — |
Total of new investments |  |  | 13,945,497 |  |  |  | — |
Other changes to investments: |  |  |  |  |  |
Caitec, Inc. interest conversion |  |  | 590,424 |  |  |  | — |
ITA Acquisition, LLC interest conversion |  |  | 457,837 |  |  |  | — |
Filterworks Acquisition USA, LLC interest conversion |  |  | 253,952 |  |  |  | — |
BMP Food Service Supply Holdco, LLC interest conversion |  |  | 177,911 |  |  |  | — |
Seybert’s Billiards Corporation OID amortization and interest conversion |  |  | 128,257 |  |  |  | — |
Highland All About People Holdings, Inc. interest conversion |  |  | 125,904 |  |  |  | — |
Mattison Avenue Holdings, LLC interest conversion |  |  | 72,902 |  |  |  | — |
Pressure Pro, Inc. OID amortization and interest conversion |  |  | 66,721 |  |  |  | — |
FCM Industries Holdco LLC interest conversion |  |  | 46,681 |  |  |  | — |
Inter-National Electronic Alloys LLC interest conversion |  |  | 33,995 |  |  |  | — |
HDI Acquisition LLC interest conversion |  |  | 21,519 |  |  |  | — |
GoNoodle, Inc. interest conversion |  |  | 14,314 |  |  |  | — |
Mountain Regional Equipment Solutions OID amortization |  |  | 12,000 |  |  |  | — |
Mobile RN Holdings LLC interest conversion |  |  | 6,319 |  |  |  | — |
Total of other changes to investments |  |  | 2,008,736 |  |  |  | — |
Investments repaid, sold or liquidated: |  |  |  |  |  |
Tilson Technology Management, Inc. asset sale |  |  | — |  |  |  | 397,264 |
DSD Operating, LLC escrow receipt |  |  | — |  |  |  | 23,699 |
BMP Food Service Supply Holdco, LLC debt repayment |  |  | (34,838 | ) |  |  | — |
ACV Auctions, Inc. stock sold |  |  | (53,094 | ) |  |  | 3,450,092 |
Filterworks Acquisition USA, LLC debt repayment |  |  | (206,250 | ) |  |  | — |
Ares Capital Corporation stock sold |  |  | (267,140 | ) |  |  | 176,794 |
Barings BDC, Inc. stock sold |  |  | (333,352 | ) |  |  | 59,282 |
Mezmeriz, Inc. liquidated |  |  | (742,850 | ) |  |  | (742,850 | )
FS KKR Capital Corp. stock sold |  |  | (755,058 | ) |  |  | 190,072 |
PennantPark Investment Corporation stock sold |  |  | (892,212 | ) |  |  | 484,834 |
Carlyle Secured Lending Inc. stock sold |  |  | (899,749 | ) |  |  | 598,371 |
Knoa Software, Inc. liquidated |  |  | (1,229,155 | ) |  |  | (1,229,155 | )
Pressure Pro, Inc. debt repayment |  |  | (1,427,452 | ) |  |  | — |
Mattison Avenue Holdings LLC loan repayment |  |  | (1,894,470 | ) |  |  | — |
Nailbiter, Inc. debt repayment |  |  | (2,250,000 | ) |  |  | — |
SciAps, Inc. debt repayment and equity sale |  |  | (5,213,984 | ) |  |  | 7,716,461 |
Total of investments repaid, sold, liquidated or converted |  |  | (16,199,604 | ) |  |  | 11,124,864 |
Net change in investments, at cost and total realized gain |  | $ | (245,371 | ) |  | $ | 11,124,864 |

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