Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
VanEck Oil Services ETF
OIH
5
ProShares Ultra Bloomberg Crude Oil ETF
UCO
| (Q2)Aug 31, 2025 | (FY)Feb 28, 2025 | (Q4)Feb 28, 2025 | (Q2)Aug 31, 2024 | (FY)Feb 29, 2024 | (Q4)Feb 29, 2024 | (Q2)Aug 31, 2023 | (FY)Feb 28, 2023 | (Q4)Feb 28, 2023 | (Q2)Aug 31, 2022 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Current assets | ||||||||||
| Cash, cash equivalents and short term investments | -5.52%220.26M | -10.08%266.21M | -10.08%266.21M | -53.15%233.13M | -39.81%296.04M | -39.81%296.04M | 37.84%497.61M | -3.26%491.87M | -3.26%491.87M | -45.79%361.01M |
| -Cash and cash equivalents | -43.64%87.95M | 16.97%210.77M | 16.97%210.77M | -29.45%156.06M | 2.56%180.2M | 2.56%180.2M | -32.62%221.19M | -33.05%175.7M | -33.05%175.7M | -21.42%328.28M |
| -Short-term investments | 71.68%132.32M | -52.14%55.44M | -52.14%55.44M | -72.12%77.07M | -63.36%115.84M | -63.36%115.84M | 744.57%276.42M | 28.52%316.17M | 28.52%316.17M | -86.81%32.73M |
| Receivables | -15.31%35.6M | 14.05%30.27M | 14.05%30.27M | 66.81%42.04M | 37.37%26.54M | 37.37%26.54M | 57.31%25.2M | 10.09%19.32M | 10.09%19.32M | 35.63%16.02M |
| -Accounts receivable | -48.52%2.85M | -36.97%2.05M | -36.97%2.05M | -10.83%5.54M | 266.29%3.25M | 266.29%3.25M | 489.29%6.22M | -56.46%887K | -56.46%887K | 112.70%1.06M |
| -Related party accounts receivable | -58.30%3.68M | -59.69%3.33M | -59.69%3.33M | -15.22%8.83M | -25.73%8.26M | -25.73%8.26M | 36.73%10.41M | 214.86%11.13M | 214.86%11.13M | 892.83%7.62M |
| -Other receivables | 5.06%29.07M | 65.65%24.89M | 65.65%24.89M | 222.79%27.67M | 105.67%15.03M | 105.67%15.03M | 16.63%8.57M | -39.01%7.31M | -39.01%7.31M | -30.33%7.35M |
| Restricted cash | --0 | --496K | --496K | ---- | --0 | --0 | ---- | ---- | ---- | ---- |
| Total current assets | -7.01%255.87M | -7.94%296.98M | -7.94%296.98M | -47.37%275.17M | -36.90%322.58M | -36.90%322.58M | 38.67%522.81M | -2.81%511.19M | -2.81%511.19M | -44.37%377.02M |
| Non current assets | ||||||||||
| Net PPE | -0.56%159.34M | 77.28%165.41M | 77.28%165.41M | 197.70%160.24M | 115.19%93.3M | 115.19%93.3M | 15.27%53.83M | -1.74%43.36M | -1.74%43.36M | 13.95%46.7M |
| -Gross PPE | -0.56%159.34M | 71.45%178.31M | 71.45%178.31M | 197.70%160.24M | 96.66%104M | 96.66%104M | 15.27%53.83M | 1.05%52.88M | 1.05%52.88M | 13.95%46.7M |
| -Accumulated depreciation | ---- | -20.59%-12.9M | -20.59%-12.9M | ---- | -12.27%-10.69M | -12.27%-10.69M | ---- | -16.05%-9.52M | -16.05%-9.52M | ---- |
| Goodwill and other intangible assets | 33.92%3.71M | -14.21%2.56M | -14.21%2.56M | -13.73%2.77M | 20.48%2.98M | 20.48%2.98M | 11.88%3.21M | -24.17%2.48M | -24.17%2.48M | -27.76%2.87M |
| -Goodwill | 0.00%1.13M | 0.00%1.13M | 0.00%1.13M | 0.00%1.13M | --1.13M | --1.13M | --1.13M | --0 | --0 | ---- |
| -Other intangible assets | 57.11%2.59M | -22.82%1.43M | -22.82%1.43M | -21.13%1.65M | -24.96%1.86M | -24.96%1.86M | --2.09M | -24.17%2.48M | -24.17%2.48M | ---- |
| Investments and advances | -6.07%195.75M | 3.63%135.57M | 3.63%135.57M | 311.65%208.39M | 218.42%130.82M | 218.42%130.82M | -70.94%50.62M | 193.45%41.08M | 193.45%41.08M | 69,296.02%174.18M |
| Related parties assets | -58.30%3.68M | -59.69%3.33M | -59.69%3.33M | -15.22%8.83M | -25.73%8.26M | -25.73%8.26M | 36.73%10.41M | 214.86%11.13M | 214.86%11.13M | 892.83%7.62M |
| Non current deferred assets | ---- | ---- | ---- | ---- | --0 | --0 | -36.85%881K | -30.84%601K | -30.84%601K | -91.38%1.4M |
| Other non current assets | 2.67%129.45M | 4.94%130.62M | 4.94%130.62M | 4,734.55%126.09M | 5,233.20%124.48M | 5,233.20%124.48M | -77.23%2.61M | -83.67%2.33M | -83.67%2.33M | -63.13%11.46M |
| Total non current assets | -1.86%488.25M | 23.49%434.16M | 23.49%434.16M | 347.58%497.49M | 291.29%351.58M | 291.29%351.58M | -53.02%111.15M | 17.38%89.85M | 17.38%89.85M | 155.89%236.6M |
| Total assets | -3.69%744.11M | 8.45%731.14M | 8.45%731.14M | 21.88%772.65M | 12.17%674.16M | 12.17%674.16M | 3.31%633.96M | -0.25%601.04M | -0.25%601.04M | -20.33%613.63M |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | 1.00%28.75M | 13.60%84.94M | 13.60%84.94M | 44.68%28.46M | 12.39%74.77M | 12.39%74.77M | 28.66%19.67M | -2.26%66.52M | -2.26%66.52M | 18.82%15.29M |
| -accounts payable | 30.47%3.76M | --3.75M | --3.75M | --2.88M | --0 | --0 | ---- | ---- | ---- | ---- |
| -Total tax payable | 3.21%19.74M | 4.73%22.76M | 4.73%22.76M | 8.96%19.12M | 20.33%21.73M | 20.33%21.73M | 19.32%17.55M | 12.80%18.06M | 12.80%18.06M | 36.68%14.71M |
| -Due to related parties current | -18.68%5.26M | 55.32%5.26M | 55.32%5.26M | 204.28%6.46M | 290.31%3.38M | 290.31%3.38M | 264.32%2.12M | -1.81%867K | -1.81%867K | -72.34%583K |
| -Other payable | ---- | 7.10%53.18M | 7.10%53.18M | ---- | 4.32%49.65M | 4.32%49.65M | ---- | -6.98%47.6M | -6.98%47.6M | ---- |
| Current accrued expenses | -43.47%75.11M | 64.04%6.09M | 64.04%6.09M | 102.57%132.86M | 7.81%3.71M | 7.81%3.71M | 1.03%65.59M | -38.74%3.44M | -38.74%3.44M | -41.81%64.92M |
| Current provisions | ---- | ---- | ---- | ---- | 11.27%454K | 11.27%454K | ---- | -38.55%408K | -38.55%408K | ---- |
| Current debt and capital lease obligation | 74.30%10.7M | 567.37%7.9M | 567.37%7.9M | 247.06%6.14M | -53.26%1.18M | -53.26%1.18M | -60.93%1.77M | -20.53%2.53M | -20.53%2.53M | -78.28%4.53M |
| -Current debt | --4.12M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
| -Current capital lease obligation | 7.09%6.57M | 567.37%7.9M | 567.37%7.9M | 247.06%6.14M | -53.26%1.18M | -53.26%1.18M | -60.93%1.77M | -20.53%2.53M | -20.53%2.53M | -78.28%4.53M |
| Current deferred liabilities | 17.71%30.24M | 55.03%27.94M | 55.03%27.94M | 99.29%25.69M | 147.94%18.02M | 147.94%18.02M | 93.10%12.89M | 11.97%7.27M | 11.97%7.27M | -87.15%6.68M |
| Other current liabilities | ---- | -4.50%8.73M | -4.50%8.73M | ---- | 26.75%9.14M | 26.75%9.14M | ---- | -24.53%7.21M | -24.53%7.21M | ---- |
| Current liabilities | -25.04%144.79M | 26.93%135.59M | 26.93%135.59M | 93.31%193.15M | 22.25%106.82M | 22.25%106.82M | 9.31%99.92M | -6.62%87.38M | -6.62%87.38M | -53.65%91.41M |
| Non current liabilities | ||||||||||
| Long term debt and capital lease obligation | 12.25%84.09M | 119.44%90.4M | 119.44%90.4M | 4,887.42%74.91M | 3,347.45%41.2M | 3,347.45%41.2M | -77.49%1.5M | -79.19%1.2M | -79.19%1.2M | -21.05%6.67M |
| -Long term debt | 15.22%78.35M | 105.34%82.13M | 105.34%82.13M | --68M | --40M | --40M | ---- | ---- | ---- | ---- |
| -Long term capital lease obligation | -17.00%5.73M | 590.89%8.27M | 590.89%8.27M | 359.85%6.91M | 0.17%1.2M | 0.17%1.2M | -77.49%1.5M | -79.19%1.2M | -79.19%1.2M | -21.05%6.67M |
| Non current deferred liabilities | ---- | ---- | ---- | ---- | --0 | --0 | 0.70%575K | -20.69%575K | -20.69%575K | -60.40%571K |
| Total non current liabilities | 12.25%84.09M | 119.44%90.4M | 119.44%90.4M | 3,506.69%74.91M | 2,227.51%41.2M | 2,227.51%41.2M | -71.32%2.08M | -72.63%1.77M | -72.63%1.77M | -26.79%7.24M |
| Total liabilities | -14.62%228.88M | 52.68%225.99M | 52.68%225.99M | 162.81%268.06M | 66.03%148.02M | 66.03%148.02M | 3.39%102M | -10.88%89.15M | -10.88%89.15M | -52.37%98.65M |
| Shareholders'equity | ||||||||||
| Share capital | ---- | 7.14%15K | 7.14%15K | ---- | 0.00%14K | 0.00%14K | ---- | 0.00%14K | 0.00%14K | ---- |
| -common stock | ---- | 7.14%15K | 7.14%15K | ---- | 0.00%14K | 0.00%14K | ---- | 0.00%14K | 0.00%14K | ---- |
| Retained earnings | ---- | 0.29%-276.54M | 0.29%-276.54M | ---- | 1.76%-277.34M | 1.76%-277.34M | ---- | -11.74%-282.3M | -11.74%-282.3M | ---- |
| Paid-in capital | ---- | -4.59%747.38M | -4.59%747.38M | ---- | 0.40%783.31M | 0.40%783.31M | ---- | 0.41%780.19M | 0.41%780.19M | ---- |
| Less: Treasury stock | ---- | -19.57%45.12M | -19.57%45.12M | ---- | 0.28%56.09M | 0.28%56.09M | ---- | 0.43%55.93M | 0.43%55.93M | ---- |
| Gains losses not affecting retained earnings | ---- | 15.01%28.87M | 15.01%28.87M | ---- | 59.32%25.11M | 59.32%25.11M | ---- | 169.21%15.76M | 169.21%15.76M | ---- |
| Total stockholders'equity | 2.48%464.69M | -4.29%454.61M | -4.29%454.61M | -5.10%453.45M | 3.77%475M | 3.77%475M | 4.23%477.8M | 2.64%457.73M | 2.64%457.73M | -9.29%458.42M |
| Noncontrolling interests | ---- | -1.17%50.54M | -1.17%50.54M | ---- | -5.57%51.14M | -5.57%51.14M | ---- | -4.23%54.16M | -4.23%54.16M | ---- |
| Total equity | 2.11%515.24M | -3.99%505.15M | -3.99%505.15M | -5.15%504.59M | 2.78%526.14M | 2.78%526.14M | 3.30%531.96M | 1.87%511.89M | 1.87%511.89M | -8.54%514.97M |
| Currency Unit | CNY | CNY | CNY | CNY | CNY | CNY | CNY | CNY | CNY | CNY |
| 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 | -- | -- | -- | -- | -- |