EX-99.1 2 ea027446001_ex99-1.htm EXHIBIT 99.1 Exhibit 99.1 Source Capital Announces U.S. Federal Tax Treatment of 2025 Dividends LOS ANGELES, January 28, 2026--- Source Capital (NYSE: SOR) (the “Fund”) announced today the U.S. federal income tax treatment of its 2025 dividends and a $2.50739554 deemed distribution to shareholders of record as of December 31, 2025. Federal Tax Treatment of 2025 Dividends Record Payable Amount Paid Ordinary Income Long-Term Capital Date Date Per Share Dividends (1) Gain Distributions ──────────────────────────────────────────────────────────────────────────────────────────── 1/17/2025 1/31/2025 $0.208300 $0.149872 $0.058428 2/14/2025 2/28/2025 $0.208300 $0.149872 $0.058428 3/14/2025 3/31/2025 $0.208300 $0.149872 $0.058428 4/16/2025 4/30/2025 $0.208300 $0.149872 $0.058428 5/15/2025 5/30/2025 $0.208300 $0.149872 $0.058428 6/17/2025 6/30/2025 $0.208300 …
Open exhibit ↗Current Report · Items 8.01, 9.01 · 8-K
Source Capital
SORNYSEEQUITYCurrent
Other Events
Item 8.01 Other Events Source Capital (NYSE: SOR) announced the U.S. federal income tax treatment of its 2025 dividends and a $2.50739554 deemed distribution to shareholders of record as of December 31, 2025. These matters are more fully described in the press release published on January 28, 2026, which is attached to this Current Report on Form 8-K as Exhibit 99.1
Company context
Source Capital is a closed-end investment company managed by First Pacific Advisors, LP. Its shares are listed on the New York Stock Exchange under the symbol “SOR.” The investment objective of the Fund is to seek maximum total return for shareholders from both capital appreciation and investment income to the extent consistent with protection of invested capital. The Fund may invest in longer duration assets like dividend paying equities and illiquid assets like private loans in pursuit of its investment objective and is thus intended only for those investors with a long-term investment horizon (greater than or equal to ~5 years).