Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
VanEck Oil Services ETF
OIH
5
ProShares Ultra Energy
DIG
| (FY)Dec 31, 2025 | (Q4)Dec 31, 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 | (FY)Dec 31, 2022 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Current assets | ||||||||||
| Cash, cash equivalents and short term investments | -70.10%3.64M | -70.10%3.64M | 438.44%2.69M | 1,878.98%12.17M | 1,878.98%12.17M | -80.94%500.33K | -89.25%614.75K | --614.75K | -65.36%2.62M | 220.49%5.72M |
| -Cash and cash equivalents | 37.65%2.22M | 37.65%2.22M | 438.44%2.69M | 162.70%1.61M | 162.70%1.61M | -80.94%500.33K | -89.25%614.75K | --614.75K | -65.36%2.62M | 220.49%5.72M |
| -Short-term investments | -86.59%1.41M | -86.59%1.41M | ---- | --10.55M | --10.55M | ---- | --0 | --0 | ---- | ---- |
| Receivables | -64.37%3.25M | -64.37%3.25M | -78.33%8.43M | 32.28%9.11M | 32.28%9.11M | 801.04%38.88M | 29.24%6.89M | --6.89M | -48.57%4.32M | 372.26%5.33M |
| -Accounts receivable | -32.07%1.12M | -32.07%1.12M | -77.80%407.34K | -11.54%1.65M | -11.54%1.65M | -52.26%1.83M | -61.52%1.87M | --1.87M | 79.79%3.84M | 377.07%4.86M |
| -Taxes receivable | 2.86%14.01K | 2.86%14.01K | ---- | -11.48%13.62K | -11.48%13.62K | ---- | --15.39K | --15.39K | --130.96K | ---- |
| -Related party accounts receivable | -93.21%388.13K | -93.21%388.13K | 3,612.24%6.31M | 15.06%5.71M | 15.06%5.71M | -32.57%169.97K | 1,313.59%4.97M | --4.97M | -87.56%252.06K | 694.12%351.36K |
| -Other receivables | -0.42%1.72M | -0.42%1.72M | -95.37%1.71M | 4,824.76%1.73M | 4,824.76%1.73M | 41,522.57%36.88M | -70.84%35.08K | --35.08K | -97.90%88.59K | 82.28%120.3K |
| Inventory | 46.09%682.58K | 46.09%682.58K | -18.67%467.23K | -38.14%467.23K | -38.14%467.23K | -50.97%574.46K | -24.62%755.28K | --755.28K | 1,118.25%1.17M | 982.87%1M |
| Prepaid assets | 143.99%1.89M | 143.99%1.89M | ---- | 20.92%775.69K | 20.92%775.69K | ---- | -33.46%641.49K | --641.49K | ---- | -71.73%964.01K |
| Restricted cash | -31.19%13.69M | -31.19%13.69M | ---- | 2,697.39%19.89M | 2,697.39%19.89M | --711.03K | -93.60%711.03K | --711.03K | --0 | --11.11M |
| Other current assets | 6,640.63%720.44K | 6,640.63%720.44K | 3,051.88%15.43M | -57.56%10.69K | -57.56%10.69K | -60.46%489.59K | -80.14%25.18K | --25.18K | -56.80%1.24M | 57.43%126.78K |
| Total current assets | -43.74%23.87M | -43.74%23.87M | -34.35%27.02M | 340.31%42.42M | 340.31%42.42M | 340.19%41.16M | -60.27%9.63M | --9.63M | -50.61%9.35M | 273.30%24.25M |
| Non current assets | ||||||||||
| Net PPE | 4,961.65%15.26M | 4,961.65%15.26M | -24.91%316.84K | -33.98%301.53K | -33.98%301.53K | -96.64%421.95K | -96.52%456.75K | --456.75K | 65.95%12.55M | 67.28%13.14M |
| -Gross PPE | 1,066.86%15.8M | 1,066.86%15.8M | -24.91%316.84K | -89.69%1.35M | -89.69%1.35M | -96.64%421.95K | -52.70%13.13M | --13.13M | 65.95%12.55M | 100.40%27.77M |
| -Accumulated depreciation | 48.83%-538.63K | 48.83%-538.63K | ---- | 91.70%-1.05M | 91.70%-1.05M | ---- | 13.35%-12.68M | ---12.68M | ---- | -143.74%-14.63M |
| Goodwill and other intangible assets | 169.23%54.57M | 169.23%54.57M | -24.83%19.46M | -24.07%20.27M | -24.07%20.27M | -45.05%25.88M | -44.15%26.69M | --26.69M | 127.91%47.1M | 1,660.40%47.8M |
| -Goodwill | 437.17%44.79M | 437.17%44.79M | -26.29%8.41M | -27.02%8.34M | -27.02%8.34M | -63.99%11.41M | -63.95%11.43M | --11.43M | 84.64%31.68M | 2,300.49%31.69M |
| -Other intangible assets | -18.02%9.78M | -18.02%9.78M | -23.68%11.05M | -21.86%11.93M | -21.86%11.93M | -6.13%14.48M | -5.20%15.27M | --15.27M | 339.47%15.42M | 1,054.67%16.11M |
| Investments and advances | 370.05%6.5M | 370.05%6.5M | -67.19%1.46M | 4,653.01%1.38M | 4,653.01%1.38M | 9,930.19%4.45M | 0.02%29.08K | --29.08K | -59.47%44.41K | 0.01%29.07K |
| Non current accounts receivable | 0.77%7.41M | 0.77%7.41M | -86.94%831.62K | 14.91%7.35M | 14.91%7.35M | 0.54%6.37M | 6.28%6.4M | --6.4M | --6.33M | --6.02M |
| Related parties assets | -93.21%388.13K | -93.21%388.13K | 3,612.24%6.31M | 15.06%5.71M | 15.06%5.71M | -32.57%169.97K | 1,313.59%4.97M | --4.97M | -87.56%252.06K | 694.12%351.36K |
| Non current deferred assets | --0 | --0 | --1.33K | --1.33K | --1.33K | ---- | --0 | --0 | ---- | ---- |
| Non current prepaid assets | 0.00%29.33M | 0.00%29.33M | ---- | --29.33M | --29.33M | ---- | --0 | --0 | ---- | ---- |
| Other non current assets | ---- | ---- | 190,179.85%35.94M | ---- | ---- | -28.14%18.89K | -27.65%18.89K | --18.89K | -99.80%26.29K | -94.80%26.11K |
| Total non current assets | 92.83%113.07M | 92.83%113.07M | 56.16%58.01M | 74.62%58.64M | 74.62%58.64M | -43.76%37.15M | -49.89%33.58M | --33.58M | 58.65%66.05M | 503.73%67.01M |
| Total assets | 35.51%136.94M | 35.51%136.94M | 8.59%85.03M | 133.85%101.06M | 133.85%101.06M | 3.85%78.3M | -52.65%43.21M | --43.21M | 24.50%75.4M | 418.66%91.26M |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | 6.52%4.89M | 6.52%4.89M | 21.42%9.25M | -17.75%4.6M | -17.75%4.6M | 242.43%7.62M | 42.78%5.59M | --5.59M | 12.03%2.22M | 195.21%3.91M |
| -accounts payable | 29.48%4.25M | 29.48%4.25M | 30.38%4.12M | -25.45%3.29M | -25.45%3.29M | 41.93%3.16M | 163.52%4.41M | --4.41M | 38.31%2.22M | 55.08%1.67M |
| -Total tax payable | -23.90%531.88K | -23.90%531.88K | -13.67%194.82K | 26.81%698.91K | 26.81%698.91K | --225.66K | -16.74%551.15K | --551.15K | --0 | 709.17%661.96K |
| -Due to related parties current | ---- | ---- | 16.60%4.94M | ---- | ---- | --4.23M | ---- | ---- | ---- | ---- |
| -Other payable | -82.19%108.76K | -82.19%108.76K | ---- | -2.90%610.74K | -2.90%610.74K | ---- | -60.16%629K | --629K | ---- | 855.05%1.58M |
| Current accrued expenses | 196.05%3M | 196.05%3M | -37.04%1.62M | 39.81%1.01M | 39.81%1.01M | -24.07%2.58M | -71.00%723.63K | --723.63K | -6.31%3.39M | 59.23%2.5M |
| Current debt and capital lease obligation | 271.02%15.85M | 271.02%15.85M | -95.12%206.03K | -43.03%4.27M | -43.03%4.27M | -38.02%4.23M | -32.75%7.5M | --7.5M | 307.52%6.82M | 676.90%11.15M |
| -Current debt | 265.54%15.61M | 265.54%15.61M | -95.12%206.03K | -43.03%4.27M | -43.03%4.27M | -23.05%4.23M | -21.56%7.5M | --7.5M | 275.59%5.49M | 857.02%9.56M |
| -Current capital lease obligation | --234.17K | --234.17K | ---- | --0 | --0 | ---- | --0 | --0 | 528.93%1.33M | 264.58%1.59M |
| Current deferred liabilities | 124.47%3.89M | 124.47%3.89M | -25.12%1.43M | -49.67%1.73M | -49.67%1.73M | -62.06%1.92M | -40.89%3.44M | --3.44M | 102.46%5.05M | 127.19%5.82M |
| Current liabilities | 137.93%27.62M | 137.93%27.62M | -23.41%12.51M | -32.69%11.61M | -32.69%11.61M | -6.58%16.33M | -26.22%17.25M | --17.25M | 78.90%17.48M | 227.43%23.38M |
| Non current liabilities | ||||||||||
| Long term debt and capital lease obligation | 17.47%11.79M | 17.47%11.79M | 248.56%4.68M | 3,816.02%10.04M | 3,816.02%10.04M | -88.79%1.34M | -98.18%256.28K | --256.28K | 464.38%11.99M | 704.14%14.05M |
| -Long term debt | -3.12%9.72M | -3.12%9.72M | 248.56%4.68M | 3,816.02%10.04M | 3,816.02%10.04M | 144.47%1.34M | -90.33%256.28K | --256.28K | -57.12%549.62K | 211.18%2.65M |
| -Long term capital lease obligation | --2.07M | --2.07M | ---- | --0 | --0 | ---- | --0 | --0 | 1,258.20%11.44M | 1,173.70%11.39M |
| Non current deferred liabilities | --907.5K | --907.5K | ---- | --0 | --0 | -30.91%2.28M | -32.76%2.28M | --2.28M | 208.41%3.3M | 368.96%3.39M |
| Due to related parties non current | ---- | ---- | ---- | ---- | ---- | -0.28%1.81K | 5.26%1.82K | --1.82K | --1.81K | --1.73K |
| Derivative product liabilities | ---- | ---- | ---- | --0 | --0 | -89.82%3.71M | -89.82%3.71M | --3.71M | --36.49M | --36.49M |
| Other non current liabilities | ---- | ---- | ---- | ---- | ---- | --1 | ---- | ---- | ---- | ---- |
| Total non current liabilities | 26.51%12.7M | 26.51%12.7M | -36.19%4.68M | 60.56%10.04M | 60.56%10.04M | -85.82%7.34M | -88.41%6.25M | --6.25M | 1,521.08%51.78M | 2,083.46%53.93M |
| Total liabilities | 86.27%40.32M | 86.27%40.32M | -27.37%17.19M | -7.89%21.64M | -7.89%21.64M | -65.82%23.67M | -69.60%23.5M | --23.5M | 434.11%69.26M | 704.47%77.3M |
| Shareholders'equity | ||||||||||
| Share capital | 43.53%238.7M | 43.53%238.7M | 38.20%173.25M | 103.76%166.3M | 103.76%166.3M | 9.75%125.36M | -24.87%81.62M | --81.62M | 21.47%114.22M | 113.32%108.63M |
| -common stock | 43.53%238.7M | 43.53%238.7M | 38.20%173.25M | 103.76%166.3M | 103.76%166.3M | 9.75%125.36M | -24.87%81.62M | --81.62M | 21.47%114.22M | 113.32%108.63M |
| Retained earnings | -64.21%-137.96M | -64.21%-137.96M | -50.65%-102.99M | -42.08%-84.01M | -42.08%-84.01M | 12.94%-68.36M | 12.65%-59.13M | ---59.13M | -375.21%-78.52M | -401.70%-67.7M |
| Less: Treasury stock | --4.35M | --4.35M | ---- | --0 | --0 | ---- | ---- | ---- | ---- | ---- |
| Gains losses not affecting retained earnings | 16.18%-7.13M | 16.18%-7.13M | 0.07%-8.03M | -0.58%-8.51M | -0.58%-8.51M | 76.17%-8.03M | 74.95%-8.46M | ---8.46M | 3.19%-33.7M | -5.92%-33.78M |
| Other equity interest | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 2.74%-1.9M | ---- |
| Total stockholders'equity | 20.98%89.25M | 20.98%89.25M | 27.10%62.23M | 426.03%73.78M | 426.03%73.78M | 49,952.25%48.96M | 95.88%14.03M | --14.03M | -99.76%97.82K | 96.65%7.16M |
| Noncontrolling interests | 30.74%7.36M | 30.74%7.36M | -1.14%5.6M | -1.01%5.63M | -1.01%5.63M | -6.21%5.67M | -16.26%5.69M | --5.69M | -11.87%6.04M | 56.38%6.79M |
| Total equity | 21.67%96.62M | 21.67%96.62M | 24.17%67.83M | 302.79%79.41M | 302.79%79.41M | 789.74%54.63M | 41.28%19.71M | --19.71M | -87.10%6.14M | 74.74%13.95M |
| Currency Unit | USD | USD | USD | USD | USD | USD | USD | USD | USD | USD |
| Audit Opinions | Unqualified Opinion with Explanatory Notes | -- | -- | Unqualified Opinion with Explanatory Notes | -- | -- | Unqualified Opinion with Explanatory Notes | -- | -- | Unqualified Opinion with Explanatory Notes |