Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
United Sts 12 Month Oil Fd Lp Unit Ben Int
USL
5
United Sts Brent Oil Fd Lp Unit
BNO
| (FY)Dec 31, 2025 | (Q4)Dec 31, 2025 | (Q3)Sep 30, 2025 | (Q2)Jun 30, 2025 | (FY)Dec 31, 2024 | (Q4)Dec 31, 2024 | (Q3)Sep 30, 2024 | (Q2)Jun 30, 2024 | (FY)Dec 31, 2023 | (Q4)Dec 31, 2023 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Current assets | ||||||||||
| Cash, cash equivalents and short term investments | -17.68%824M | -17.68%824M | 2.32%825.48M | -74.77%565.8M | 83.84%1B | 83.84%1B | 48.40%806.74M | 302.47%2.24B | -6.16%544.5M | -6.16%544.5M |
| -Cash and cash equivalents | -18.27%801M | -18.27%801M | -3.72%620.96M | -73.56%558.69M | 85.05%980M | 85.05%980M | 33.19%644.94M | 303.79%2.11B | -3.57%529.58M | -3.57%529.58M |
| -Short-term investments | 9.52%23M | 9.52%23M | 26.40%204.52M | -94.51%7.11M | 40.69%21M | 40.69%21M | 172.34%161.8M | 282.19%129.5M | -51.90%14.93M | -51.90%14.93M |
| Receivables | -20.67%856M | -20.67%856M | 8.85%1.1B | 33.94%1.25B | 18.29%1.08B | 18.29%1.08B | 10.94%1.01B | 8.01%935.08M | 17.82%912.2M | 17.82%912.2M |
| -Accounts receivable | -7.66%651M | -7.66%651M | 2.78%1B | -0.53%748.96M | 9.28%705M | 9.28%705M | 12.34%973.67M | -8.35%752.98M | 5.92%645.11M | 5.92%645.11M |
| -Loans receivable | -94.39%12M | -94.39%12M | ---- | 235,889.80%231.27M | 111.18%214M | 111.18%214M | ---- | --98K | --101.34M | --101.34M |
| -Taxes receivable | -32.71%72M | -32.71%72M | ---- | -7.23%54.92M | 34.09%107M | 34.09%107M | ---- | --59.2M | 40.54%79.8M | 40.54%79.8M |
| -Other receivables | 128.30%121M | 128.30%121M | 184.15%95.74M | 76.91%217.26M | -38.33%53M | -38.33%53M | -18.42%33.7M | 178.18%122.81M | -20.67%85.95M | -20.67%85.95M |
| Inventory | -7.42%3.3B | -7.42%3.3B | -3.10%3.35B | -7.63%3.35B | 2.23%3.56B | 2.23%3.56B | -0.89%3.46B | 9.22%3.62B | 7.61%3.48B | 7.61%3.48B |
| Prepaid assets | -10.00%9M | -10.00%9M | ---- | -1.50%16.58M | 123.46%10M | 123.46%10M | ---- | --16.83M | --4.48M | --4.48M |
| Restricted cash | --24M | --24M | ---- | ---- | --0 | --0 | ---- | ---- | ---- | ---- |
| Other current assets | -9.72%65M | -9.72%65M | 46.39%78.39M | -7.08%56.14M | -2.63%72M | -2.63%72M | -30.47%53.55M | -6.16%60.42M | -10.57%73.94M | -10.57%73.94M |
| Total current assets | -11.42%5.07B | -11.42%5.07B | 0.48%5.35B | -24.13%5.25B | -6.57%5.73B | -6.57%5.73B | 6.14%5.32B | 43.92%6.91B | 30.71%6.13B | 30.71%6.13B |
| Non current assets | ||||||||||
| Net PPE | -5.99%4.05B | -5.99%4.05B | -1.68%3.11B | -4.23%4.04B | 2.81%4.31B | 2.81%4.31B | -3.54%3.16B | 30.66%4.21B | -2.14%4.19B | -2.14%4.19B |
| -Gross PPE | -3.38%6.72B | -3.38%6.72B | --3.11B | -1.62%6.57B | 7.45%6.95B | 7.45%6.95B | ---- | --6.68B | 50.98%6.47B | 50.98%6.47B |
| -Accumulated depreciation | -0.87%-2.66B | -0.87%-2.66B | ---- | -2.84%-2.53B | -16.00%-2.64B | -16.00%-2.64B | ---- | ---2.46B | ---2.28B | ---2.28B |
| Goodwill and other intangible assets | -7.44%9.56B | -7.44%9.56B | -1.32%10.51B | -3.85%9.6B | 7.21%10.33B | 7.21%10.33B | -2.04%10.65B | -6.24%9.98B | -3.28%9.63B | -3.28%9.63B |
| -Goodwill | -7.70%6.83B | -7.70%6.83B | ---- | -3.43%6.86B | 8.83%7.4B | 8.83%7.4B | ---- | --7.1B | -2.99%6.8B | -2.99%6.8B |
| -Other intangible assets | -6.77%2.73B | -6.77%2.73B | ---- | -4.87%2.74B | 3.31%2.93B | 3.31%2.93B | ---- | --2.88B | -3.97%2.83B | -3.97%2.83B |
| Investments and advances | -13.04%460M | -13.04%460M | -28.02%496.7M | -15.89%471.01M | 17.06%529M | 17.06%529M | -73.43%690.1M | -77.92%560M | -77.34%451.9M | -77.34%451.9M |
| Long-term notes receivables | 565.00%133M | 565.00%133M | ---- | -85.23%21.27M | -85.36%20M | -85.36%20M | ---- | --143.99M | --136.63M | --136.63M |
| Non current accounts receivable | ---- | ---- | ---- | 100.00%118K | --59K | --59K | ---- | --59K | ---- | ---- |
| Financial assets | --0 | --0 | ---- | --0 | -4.12%1M | -4.12%1M | ---- | --657K | --1.04M | --1.04M |
| Non current deferred assets | 21.64%416M | 21.64%416M | ---- | 15.48%383.04M | 13.88%342M | 13.88%342M | ---- | --331.69M | 71.69%300.33M | 71.69%300.33M |
| Non current prepaid assets | 77.78%16M | 77.78%16M | ---- | -4.55%8.72M | 1.44%9M | 1.44%9M | ---- | --9.14M | --8.87M | --8.87M |
| Other non current assets | ---- | ---- | -15.03%385.35M | -98.69%1.75M | 1.01%137M | 1.01%137M | 52.72%453.49M | -39.15%133.54M | 9.21%135.63M | 9.21%135.63M |
| Total non current assets | -6.63%14.64B | -6.63%14.64B | -3.04%14.5B | -5.56%14.52B | 5.49%15.68B | 5.49%15.68B | -12.25%14.96B | -7.53%15.38B | -10.14%14.86B | -10.14%14.86B |
| Total assets | -7.91%19.71B | -7.91%19.71B | -2.12%19.85B | -11.32%19.77B | 1.97%21.41B | 1.97%21.41B | -8.07%20.28B | 4.01%22.29B | -1.12%20.99B | -1.12%20.99B |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | -1.25%1.35B | -1.25%1.35B | ---- | 10.40%1.18B | 12.94%1.36B | 12.94%1.36B | ---- | --1.07B | 31.48%1.21B | 31.48%1.21B |
| -accounts payable | -1.29%841M | -1.29%841M | ---- | 0.11%878.68M | 3.53%852M | 3.53%852M | ---- | --877.72M | 4.44%822.95M | 4.44%822.95M |
| -Total tax payable | -41.86%50M | -41.86%50M | ---- | 68.72%86.07M | 133.87%86M | 133.87%86M | ---- | --51.01M | 134.41%36.77M | 134.41%36.77M |
| -Other payable | 7.04%456M | 7.04%456M | ---- | 53.40%216.3M | 22.40%426M | 22.40%426M | ---- | --141.01M | 202.83%348.03M | 202.83%348.03M |
| Current provisions | -10.26%35M | -10.26%35M | ---- | 20.68%45.23M | -18.42%39M | -18.42%39M | ---- | --37.48M | -15.15%47.81M | -15.15%47.81M |
| Current debt and capital lease obligation | -21.71%523M | -21.71%523M | ---- | -85.29%393.97M | -32.38%668M | -32.38%668M | ---- | 265.17%2.68B | --987.91M | --987.91M |
| -Current debt | -25.59%410M | -25.59%410M | ---- | -89.02%282.14M | -37.44%551M | -37.44%551M | ---- | --2.57B | --880.81M | --880.81M |
| -Current capital lease obligation | -3.42%113M | -3.42%113M | ---- | 2.73%111.83M | 9.24%117M | 9.24%117M | ---- | --108.86M | --107.1M | --107.1M |
| Current deferred liabilities | -20.93%34M | -20.93%34M | ---- | ---- | 9.71%43M | 9.71%43M | ---- | ---- | --39.19M | --39.19M |
| Other current liabilities | 90.48%80M | 90.48%80M | -8.52%2.15B | 13.11%369.9M | -1.82%42M | -1.82%42M | 85.80%2.36B | -71.41%327.02M | -95.90%42.78M | -95.90%42.78M |
| Current liabilities | -6.35%2.02B | -6.35%2.02B | -8.52%2.15B | -51.60%1.99B | -7.29%2.16B | -7.29%2.16B | 16.32%2.36B | 119.07%4.11B | 15.16%2.33B | 15.16%2.33B |
| Non current liabilities | ||||||||||
| Long term provisions | -4.80%119M | -4.80%119M | ---- | -3.99%122.04M | 6.91%125M | 6.91%125M | ---- | --127.12M | 6.23%116.93M | 6.23%116.93M |
| Long term debt and capital lease obligation | -4.26%9.04B | -4.26%9.04B | ---- | 5.80%8.43B | -5.41%9.45B | -5.41%9.45B | ---- | -21.94%7.96B | --9.99B | --9.99B |
| -Long term debt | -4.11%8.07B | -4.11%8.07B | ---- | 7.34%7.45B | -6.24%8.42B | -6.24%8.42B | ---- | --6.94B | --8.98B | --8.98B |
| -Long term capital lease obligation | -5.46%969M | -5.46%969M | ---- | -4.65%977.65M | 2.07%1.03B | 2.07%1.03B | ---- | --1.03B | --1B | --1B |
| Non current deferred liabilities | -14.52%877M | -14.52%877M | ---- | -6.63%938.27M | 2.35%1.03B | 2.35%1.03B | ---- | --1B | -4.52%1B | -4.52%1B |
| Derivative product liabilities | --1M | --1M | ---- | --495K | --0 | --0 | ---- | --0 | --11K | --11K |
| Other non current liabilities | 6.38%50M | 6.38%50M | 2.19%10.15B | -12.16%692.58M | -3.19%47M | -3.19%47M | 748.03%9.93B | -30.20%788.45M | -99.52%48.55M | -99.52%48.55M |
| Total non current liabilities | -5.20%10.09B | -5.20%10.09B | 2.19%10.15B | 2.98%10.18B | -4.57%10.64B | -4.57%10.64B | -13.41%9.93B | -12.78%9.88B | -0.72%11.15B | -0.72%11.15B |
| Total liabilities | -5.39%12.11B | -5.39%12.11B | 0.14%12.31B | -13.05%12.17B | -5.04%12.8B | -5.04%12.8B | -8.95%12.29B | 5.96%14B | 1.70%13.48B | 1.70%13.48B |
| Shareholders'equity | ||||||||||
| Share capital | 0.00%120M | 0.00%120M | 0.00%119.6M | 0.00%119.6M | 0.33%120M | 0.33%120M | 0.00%119.6M | 0.00%119.6M | 0.00%119.6M | 0.00%119.6M |
| -common stock | 0.00%120M | 0.00%120M | 0.00%119.6M | 0.00%119.6M | 0.33%120M | 0.33%120M | 0.00%119.6M | 0.00%119.6M | 0.00%119.6M | 0.00%119.6M |
| Retained earnings | 91.08%300M | 91.08%300M | 245.36%303.75M | 387.56%176.79M | 271.00%157M | 271.00%157M | 2,547.56%87.95M | 164.49%36.26M | --42.32M | --42.32M |
| Paid-in capital | 0.00%911M | 0.00%911M | 0.00%910.73M | 0.00%910.73M | 0.03%911M | 0.03%911M | 0.00%910.73M | 0.00%910.73M | 0.00%910.73M | 0.00%910.73M |
| Less: Treasury stock | -2.96%131M | -2.96%131M | -10.06%130.67M | -9.03%132.17M | -11.62%135M | -11.62%135M | -8.45%145.29M | -8.45%145.29M | -5.84%152.75M | -5.84%152.75M |
| Gains losses not affecting retained earnings | -15.71%4.07B | -15.71%4.07B | -9.17%3.98B | -12.36%4.09B | 8.58%4.83B | 8.58%4.83B | -16.66%4.38B | -7.43%4.67B | -6.94%4.45B | -6.94%4.45B |
| Total stockholders'equity | -10.40%5.27B | -10.40%5.27B | -3.20%5.18B | -7.57%5.17B | 9.59%5.88B | 9.59%5.88B | -12.68%5.35B | -4.59%5.59B | -4.96%5.37B | -4.96%5.37B |
| Noncontrolling interests | -14.36%2.33B | -14.36%2.33B | -10.44%2.37B | -10.12%2.43B | 26.93%2.72B | 26.93%2.72B | 8.34%2.65B | 14.43%2.7B | -7.83%2.15B | -7.83%2.15B |
| Total equity | -11.65%7.6B | -11.65%7.6B | -5.59%7.55B | -8.40%7.6B | 14.54%8.61B | 14.54%8.61B | -6.69%8B | 0.87%8.3B | -5.80%7.51B | -5.80%7.51B |
| Currency Unit | EUR | EUR | EUR | EUR | EUR | EUR | EUR | EUR | EUR | EUR |
| 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 | -- |