Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
United States Oil Fund LP
USO
5
Powershares Db Multi-Sector Commodi Powershares Db Oil Fund
DBO
| (FY)Dec 31, 2025 | (Q4)Dec 31, 2025 | (Q3)Sep 30, 2025 | (Q2)Jun 30, 2025 | (FY)Dec 31, 2024 | (Q4)Dec 31, 2024 | (Q2)Jun 30, 2024 | (FY)Dec 31, 2023 | (Q4)Dec 31, 2023 | (Q2)Jun 30, 2023 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Current assets | ||||||||||
| Cash, cash equivalents and short term investments | -19.18%10.51T | -19.18%10.51T | --13.73T | 8.83%14.34T | 4.23%13T | 4.23%13T | 21.66%13.18T | -13.96%12.47T | -13.96%12.47T | -3.73%10.83T |
| -Cash and cash equivalents | -28.65%8.67T | -28.65%8.67T | --10.36T | -8.54%10.12T | 14.49%12.15T | 14.49%12.15T | 11.54%11.06T | -20.42%10.61T | -20.42%10.61T | -1.83%9.92T |
| -Short-term investments | 115.98%1.84T | 115.98%1.84T | --3.37T | 99.84%4.22T | -54.27%851B | -54.27%851B | 131.79%2.11T | 60.13%1.86T | 60.13%1.86T | -20.46%911.48B |
| Receivables | -7.80%29.39T | -7.80%29.39T | --31.47T | -4.09%30.72T | -23.03%31.88T | -23.03%31.88T | -37.18%32.03T | -9.97%41.42T | -9.97%41.42T | 44.99%50.99T |
| -Accounts receivable | -13.70%6.34T | -13.70%6.34T | --14.29T | 94.85%13.8T | 0.48%7.34T | 0.48%7.34T | 20.31%7.08T | 15.37%7.31T | 15.37%7.31T | -79.78%5.89T |
| -Taxes receivable | 26.70%14.51T | 26.70%14.51T | --17.19T | 114.45%16.93T | 41.23%11.46T | 41.23%11.46T | -3.66%7.89T | 19.55%8.11T | 19.55%8.11T | 35.29%8.19T |
| -Related party accounts receivable | -16.17%140B | -16.17%140B | ---- | ---- | 35.71%167B | 35.71%167B | -35.01%81.84B | 11.46%123.06B | 11.46%123.06B | --125.93B |
| -Other receivables | -32.07%9.01T | -32.07%9.01T | ---- | ---- | -49.07%13.26T | -49.07%13.26T | -53.45%17.12T | -20.57%26.04T | -20.57%26.04T | --36.79T |
| -Recievables adjustments allowances | -75.58%-604B | -75.58%-604B | ---- | ---- | -119.44%-344B | -119.44%-344B | ---145.11B | ---156.76B | ---156.76B | ---- |
| Inventory | -14.15%8.61T | -14.15%8.61T | --10.54T | -8.54%10.4T | -1.71%10.03T | -1.71%10.03T | 10.42%11.37T | -14.12%10.2T | -14.12%10.2T | -15.45%10.3T |
| Prepaid assets | -29.24%1.43T | -29.24%1.43T | ---- | ---- | 50.33%2.02T | 50.33%2.02T | -14.50%1.35T | -2.24%1.34T | -2.24%1.34T | --1.57T |
| Restricted cash | 1.92%2.55T | 1.92%2.55T | ---- | ---- | 9.99%2.5T | 9.99%2.5T | 48.00%2.76T | -11.75%2.27T | -11.75%2.27T | --1.86T |
| Other current assets | -19.48%955B | -19.48%955B | --4.02T | 188.64%3.69T | 34.89%1.19T | 34.89%1.19T | 22.38%1.28T | -2.11%879.21B | -2.11%879.21B | -55.78%1.05T |
| Total current assets | -11.89%53.45T | -11.89%53.45T | --59.77T | -4.72%59.17T | -11.60%60.66T | -11.60%60.66T | -18.97%62.1T | -11.21%68.62T | -11.21%68.62T | 25.61%76.64T |
| Non current assets | ||||||||||
| Net PPE | -0.38%155.51T | -0.38%155.51T | --152.16T | 4.19%152.79T | 10.53%156.1T | 10.53%156.1T | 4.77%146.64T | -1.89%141.23T | -1.89%141.23T | 7.15%139.96T |
| -Gross PPE | 2.08%307.33T | 2.08%307.33T | --152.16T | -46.01%152.79T | 12.04%301.08T | 12.04%301.08T | 7.66%283T | 0.69%268.72T | 0.69%268.72T | 101.25%262.87T |
| -Accumulated depreciation | -4.72%-151.82T | -4.72%-151.82T | ---- | ---- | -13.71%-144.98T | -13.71%-144.98T | -10.94%-136.36T | -3.71%-127.49T | -3.71%-127.49T | ---122.91T |
| Goodwill and other intangible assets | -12.46%18.87T | -12.46%18.87T | --20.87T | 4.78%21.65T | 10.21%21.56T | 10.21%21.56T | -1.23%20.66T | -16.75%19.56T | -16.75%19.56T | -3.73%20.92T |
| -Goodwill | -6.10%4.83T | -6.10%4.83T | --6.38T | 30.05%6.52T | 6.18%5.15T | 6.18%5.15T | 4.71%5.01T | -9.41%4.85T | -9.41%4.85T | -16.81%4.79T |
| -Other intangible assets | -14.45%14.04T | -14.45%14.04T | --14.49T | -3.31%15.13T | 11.54%16.41T | 11.54%16.41T | -3.00%15.65T | -18.91%14.71T | -18.91%14.71T | 0.98%16.13T |
| Investments and advances | -27.11%9.51T | -27.11%9.51T | --11.75T | 36.84%12.61T | 48.35%13.04T | 48.35%13.04T | -7.18%9.22T | -20.52%8.79T | -20.52%8.79T | 0.00%9.93T |
| Non current accounts receivable | -4.10%43.2T | -4.10%43.2T | --35.02T | -19.91%34.57T | 11.74%45.04T | 11.74%45.04T | -1.82%43.16T | -11.51%40.31T | -11.51%40.31T | 67.25%43.96T |
| Related parties assets | -16.17%140B | -16.17%140B | ---- | ---- | 35.71%167B | 35.71%167B | -35.01%81.84B | 11.46%123.06B | 11.46%123.06B | --125.93B |
| Non current deferred assets | ---- | ---- | --12.31T | --13.83T | 22.36%12.88T | 22.36%12.88T | ---- | --10.52T | --10.52T | ---- |
| Non current prepaid assets | -57.45%20B | -57.45%20B | ---- | ---- | -14.82%47B | -14.82%47B | -39.63%55.52B | -37.07%55.18B | -37.07%55.18B | --91.98B |
| Defined pension benefit | -12.55%941B | -12.55%941B | ---- | ---- | 9.61%1.08T | 9.61%1.08T | 7.60%990.76B | 7.85%981.69B | 7.85%981.69B | --920.75B |
| Other non current assets | 2.38%731B | 2.38%731B | ---- | ---- | 19.61%714B | 19.61%714B | 5.61%662.87B | 31.07%596.95B | 31.07%596.95B | --627.68B |
| Total non current assets | -3.71%228.78T | -3.71%228.78T | --232.1T | 6.35%235.44T | 12.32%237.58T | 12.32%237.58T | 2.30%221.39T | -6.20%211.53T | -6.20%211.53T | 7.20%216.41T |
| Total assets | -5.37%282.22T | -5.37%282.22T | --291.87T | 3.92%294.61T | 6.46%298.24T | 6.46%298.24T | -3.26%283.48T | -7.48%280.14T | -7.48%280.14T | 11.48%293.05T |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | -20.01%16.82T | -20.01%16.82T | --21.04T | 2.58%19.56T | 2.82%21.03T | 2.82%21.03T | -51.84%19.07T | -22.21%20.45T | -22.21%20.45T | 47.65%39.6T |
| -accounts payable | -23.13%11.59T | -23.13%11.59T | --18.26T | 50.14%17.62T | 9.98%15.07T | 9.98%15.07T | 1.58%11.74T | -8.85%13.7T | -8.85%13.7T | -47.78%11.56T |
| -Total tax payable | -17.49%3.39T | -17.49%3.39T | --2.78T | -43.47%1.94T | -17.29%4.11T | -17.29%4.11T | -69.58%3.43T | -47.84%4.97T | -47.84%4.97T | 140.22%11.27T |
| -Dividends payable | -64.39%224B | -64.39%224B | ---- | ---- | -5.89%629B | -5.89%629B | -81.93%2.85T | 70.36%668.38B | 70.36%668.38B | --15.75T |
| -Due to related parties current | -23.08%50B | -23.08%50B | ---- | ---- | 0.36%65B | 0.36%65B | 9.57%59.02B | -4.59%64.77B | -4.59%64.77B | --53.86B |
| -Other payable | 36.28%1.57T | 36.28%1.57T | ---- | ---- | 10.35%1.15T | 10.35%1.15T | 2.86%997.51B | -17.60%1.04T | -17.60%1.04T | --969.8B |
| Current accrued expenses | 1.67%1.65T | 1.67%1.65T | --1.29T | 2,443.58%1.41T | 2,208.28%1.62T | 2,208.28%1.62T | -38.21%55.36B | -25.63%70.18B | -25.63%70.18B | -92.19%89.59B |
| Current provisions | ---- | ---- | ---- | ---- | 1.58%1.62T | 1.58%1.62T | 4.09%1.25T | 4.05%1.6T | 4.05%1.6T | --1.2T |
| Current debt and capital lease obligation | -10.70%10.08T | -10.70%10.08T | --12.46T | -2.49%15.64T | -27.41%11.29T | -27.41%11.29T | -6.21%16.04T | -29.95%15.55T | -29.95%15.55T | 75.16%17.1T |
| -Current debt | -10.70%10.08T | -10.70%10.08T | --12.46T | -2.49%15.64T | 108.57%11.29T | 108.57%11.29T | 52.61%16.04T | -60.29%5.41T | -60.29%5.41T | 7.65%10.51T |
| -Current capital lease obligation | ---- | ---- | ---- | ---- | 2.43%350.44B | 2.43%350.44B | ---- | 23.51%342.14B | 23.51%342.14B | --294.46B |
| Current deferred liabilities | 25.22%1.31T | 25.22%1.31T | ---- | ---- | -20.36%1.04T | -20.36%1.04T | -18.69%1.11T | 2.34%1.31T | 2.34%1.31T | --1.36T |
| Other current liabilities | -8.32%1.18T | -8.32%1.18T | --1.16T | -29.13%1.09T | -19.60%1.29T | -19.60%1.29T | 17.08%1.54T | -41.38%1.6T | -41.38%1.6T | -33.89%1.31T |
| Current liabilities | -12.92%34.51T | -12.92%34.51T | --39.11T | -2.80%40.69T | -9.02%39.63T | -9.02%39.63T | -33.73%41.86T | -23.28%43.56T | -23.28%43.56T | 51.30%63.17T |
| Non current liabilities | ||||||||||
| Long term provisions | ---- | ---- | ---- | ---- | -12.45%12.74T | -12.45%12.74T | 35.22%15.17T | 29.62%14.55T | 29.62%14.55T | --11.22T |
| Long term debt and capital lease obligation | -8.79%99.12T | -8.79%99.12T | --101.82T | 5.70%104.62T | 20.40%108.68T | 20.40%108.68T | 8.82%98.98T | -2.87%90.27T | -2.87%90.27T | 2.22%90.96T |
| -Long term debt | -8.79%99.12T | -8.79%99.12T | --101.82T | 5.70%104.62T | 21.80%108.68T | 21.80%108.68T | 9.83%98.98T | -3.02%89.23T | -3.02%89.23T | 1.28%90.12T |
| -Long term capital lease obligation | ---- | ---- | ---- | ---- | 11.10%1.16T | 11.10%1.16T | ---- | 11.24%1.04T | 11.24%1.04T | --840.22B |
| Non current deferred liabilities | ---- | ---- | ---- | ---- | 9.57%12.96T | 9.57%12.96T | ---- | --11.82T | --11.82T | ---- |
| Non current accrued expenses | 16.21%14.8T | 16.21%14.8T | --13.55T | 1,651.12%13.14T | 1,851.56%12.74T | 1,851.56%12.74T | 57.61%750.38B | -18.82%652.61B | -18.82%652.61B | -96.30%476.11B |
| Employee benefits | -25.24%10.47T | -25.24%10.47T | --14.32T | -8.54%14.36T | -7.92%14.01T | -7.92%14.01T | 71.96%15.7T | 48.98%15.21T | 48.98%15.21T | -14.20%9.13T |
| Other non current liabilities | -24.66%1.77T | -24.66%1.77T | --1.76T | -25.34%1.95T | -13.28%2.34T | -13.28%2.34T | 13.54%2.61T | 12.47%2.7T | 12.47%2.7T | 20.56%2.3T |
| Total non current liabilities | -7.68%140.97T | -7.68%140.97T | --145.75T | 1.33%148.34T | 12.01%152.69T | 12.01%152.69T | 14.02%146.39T | 3.19%136.32T | 3.19%136.32T | 1.53%128.38T |
| Total liabilities | -8.76%175.48T | -8.76%175.48T | --184.86T | 0.41%189.03T | 6.92%192.33T | 6.92%192.33T | -1.72%188.25T | -4.77%179.89T | -4.77%179.89T | 13.88%191.55T |
| Shareholders'equity | ||||||||||
| Share capital | 0.00%25.04T | 0.00%25.04T | ---- | ---- | -0.00%25.04T | -0.00%25.04T | 0.00%25.04T | 0.00%25.04T | 0.00%25.04T | --25.04T |
| -common stock | 0.00%25.04T | 0.00%25.04T | ---- | ---- | -0.00%25.04T | -0.00%25.04T | 0.00%25.04T | 0.00%25.04T | 0.00%25.04T | --25.04T |
| Retained earnings | -36.64%7.69T | -36.64%7.69T | ---- | ---- | -30.49%12.14T | -30.49%12.14T | -55.32%5.04T | -41.43%17.46T | -41.43%17.46T | --11.28T |
| Paid-in capital | 0.00%6.61T | 0.00%6.61T | ---- | ---- | 0.00%6.61T | 0.00%6.61T | 0.00%6.61T | 0.00%6.61T | 0.00%6.61T | --6.61T |
| Gains losses not affecting retained earnings | 16.57%42.04T | 16.57%42.04T | ---- | ---- | 35.61%36.07T | 35.61%36.07T | 5.26%33.58T | 7.70%26.6T | 7.70%26.6T | --31.9T |
| Total stockholders'equity | 1.91%81.38T | 1.91%81.38T | --80.71T | 12.75%79.23T | 5.48%79.85T | 5.48%79.85T | -6.10%70.27T | -12.13%75.71T | -12.13%75.71T | 5.98%74.83T |
| Noncontrolling interests | -2.70%25.36T | -2.70%25.36T | --26.3T | 5.56%26.36T | 6.16%26.06T | 6.16%26.06T | -6.35%24.97T | -11.54%24.55T | -11.54%24.55T | 10.77%26.66T |
| Total equity | 0.78%106.74T | 0.78%106.74T | --107.01T | 10.86%105.58T | 5.65%105.91T | 5.65%105.91T | -6.16%95.24T | -11.98%100.25T | -11.98%100.25T | 7.20%101.49T |
| Currency Unit | COP | COP | COP | COP | COP | COP | COP | COP | COP | COP |
| Accounting Standards | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP |
| Audit Opinions | Unqualified Opinion | -- | -- | -- | Unqualified Opinion | -- | -- | Unqualified Opinion | -- | -- |