Company Update

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549   FORM 8-K   CURRENT REPORT Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934   Date of Report (Date of earliest event reported): January 28, 2026   SOURCE CAPITAL (Exact name of Registrant as specified in its charter)   Delaware (State or other jurisdiction of incorporation)   811-01731 95-2559370 (Commission File Number) (I.R.S. Employer Identification No.)   235 West Galena Street Milwaukee , WI 53212-3948 (Address of principal executive offices, zip code)   Registrant’s telephone number, including area code: ( 626 ) 385-5777   Not Applicable (Former name or former address, if changed since last report.)   Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:   ☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)   ☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)   ☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))   ☐ Pre-commencement communications pursuant to Rule13e-4(c) under the Exchange Act (17CFR 240.13e-4(c))             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   Item 9.01 Financial Statements and Exhibits   Exhibit No.   Description       99.1   Press release dated January 28, 2026           SIGNATURES   Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.     Source Capital     Dated: January 28, 2026 /s/ Diane Drake   Name: Diane Drake   Title: Secretary         Exhibit No.   Description       99.1   Press release dated January 28, 2026