XML 60 R47.htm IDEA: XBRL DOCUMENT v3.26.1
Note 6 - Fair Value - Reconciliation of Level 3 Assets (Details) - USD ($)
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Unrealized appreciation (depreciation) $ 116,619 $ 9,611,866
Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 315,250 4,797,872
Purchases 0 2,441
Sales (8,623) (6,272,666)
Realized gains (losses) (26,070,392) (11,686,668)
Unrealized appreciation (depreciation) 25,932,930 [1] 9,611,866 [2]
Transfers 0 3,862,405
Fair value, balance 169,165 315,250
Common Stock [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 260,497 299,987
Purchases 0 0
Sales 0 0
Realized gains (losses) (20,000) 0
Unrealized appreciation (depreciation) (72,855) [1] (3,901,895) [2]
Transfers 0 3,862,405
Fair value, balance 167,642 260,497
Common Stock [Member] | Advanced Materials Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 260,497 299,932
Purchases 0 0
Sales 0 0
Realized gains (losses) 0 0
Unrealized appreciation (depreciation) (92,855) [1] (39,435) [2]
Transfers 0 0
Fair value, balance 167,642 260,497
Common Stock [Member] | Equipment Leasing Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 0 55
Purchases 0 0
Sales 0 0
Realized gains (losses) (20,000) 0
Unrealized appreciation (depreciation) 20,000 [1] (55) [2]
Transfers 0 0
Fair value, balance 0 0
Common Stock [Member] | Semiconductor Equipment Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 0 0
Purchases   0
Sales   0
Realized gains (losses)   0
Unrealized appreciation (depreciation) [2]   (3,862,405)
Transfers   3,862,405
Fair value, balance   0
Common Stock [Member] | Automotive Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 0 0
Purchases   0
Sales   (40,000)
Realized gains (losses)   0
Unrealized appreciation (depreciation) [2]   40,000
Transfers   0
Fair value, balance   0
Preferred Stock [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 29,466 110,172
Purchases 0 2,441
Sales (8,623) (176,405)
Realized gains (losses) (1,921,377) (11,083,138)
Unrealized appreciation (depreciation) 1,900,534 [1] 11,176,396 [2]
Transfers 0 0
Fair value, balance 0 29,466
Preferred Stock [Member] | Equipment Leasing Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 29,466 110,172
Purchases 0 0
Sales (8,623) (20,000)
Realized gains (losses) (1,921,377) 0
Unrealized appreciation (depreciation) 1,900,534 [1] (60,706) [2]
Transfers 0 0
Fair value, balance 0 29,466
Preferred Stock [Member] | Aerospace Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 0 0
Purchases   2,441
Sales   (156,405)
Realized gains (losses)   (11,083,138)
Unrealized appreciation (depreciation) [2]   11,237,102
Transfers   0
Fair value, balance   0
Debt [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 25,287  
Purchases 0  
Sales 0  
Realized gains (losses) (24,129,015)  
Unrealized appreciation (depreciation) [1] 24,105,251  
Transfers 0  
Fair value, balance 1,523 25,287
Debt [Member] | Automotive Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 0  
Purchases 0  
Sales 0  
Realized gains (losses) (24,129,015)  
Unrealized appreciation (depreciation) [1] 24,129,015  
Transfers 0  
Fair value, balance 0 0
Debt [Member] | Medical Devices Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 25,287  
Purchases 0  
Sales 0  
Realized gains (losses) 0  
Unrealized appreciation (depreciation) [1] (23,764)  
Transfers 0  
Fair value, balance 1,523 25,287
Convertible Debt [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 25,287 4,387,713
Purchases   0
Sales   (6,096,261)
Realized gains (losses)   (603,530)
Unrealized appreciation (depreciation) [2]   2,337,365
Transfers   0
Fair value, balance   25,287
Convertible Debt [Member] | Advanced Materials Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 0 100,000
Purchases   0
Sales   (100,000)
Realized gains (losses)   0
Unrealized appreciation (depreciation) [2]   0
Transfers   0
Fair value, balance   0
Convertible Debt [Member] | Aerospace Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance 0 4,200,000
Purchases   0
Sales   (5,956,261)
Realized gains (losses)   (603,530)
Unrealized appreciation (depreciation) [2]   2,359,791
Transfers   0
Fair value, balance   0
Convertible Debt [Member] | Medical Devices Sector [Member] | Fair Value, Inputs, Level 3 [Member]    
Fair value, balance $ 25,287 87,713
Purchases   0
Sales   0
Realized gains (losses)   0
Unrealized appreciation (depreciation) [2]   (62,426)
Transfers   0
Fair value, balance   $ 25,287
[1] The net change in unrealized appreciation (depreciation) from Level 3 instruments held as of December 31, 2025 was $(116,619).
[2] The net change in unrealized appreciation (depreciation) from Level 3 instruments held as of December 31, 2024 was $9,611,866