Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
United States Gasoline Fund Lp
UGA
5
United Sts Brent Oil Fd Lp Unit
BNO
| (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 | -7.39%2.53B | -7.39%2.53B | 5.47%1.56B | -34.94%2.73B | -34.94%2.73B | -62.12%1.48B | -28.72%4.2B | --4.2B | -4.57%3.91B | 27.85%5.89B |
| -Cash and cash equivalents | -7.39%2.53B | -7.39%2.53B | 5.47%1.56B | -34.94%2.73B | -34.94%2.73B | -62.12%1.48B | -28.72%4.2B | --4.2B | -4.57%3.91B | 27.85%5.89B |
| -Taxes receivable | ---- | ---- | --3M | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
| -Other receivables | 376.67%143M | 376.67%143M | 237.93%98M | -76.74%30M | -76.74%30M | -27.50%29M | -2.27%129M | --129M | -69.23%40M | 3.13%132M |
| Prepaid assets | 300.00%12M | 300.00%12M | -25.00%3M | -40.00%3M | -40.00%3M | 100.00%4M | 150.00%5M | --5M | 0.00%2M | 0.00%2M |
| Total current assets | -13.45%3.02B | -13.45%3.02B | 43.52%2.24B | -19.98%3.49B | -19.98%3.49B | -60.87%1.56B | -36.64%4.36B | --4.36B | -20.42%3.98B | 38.63%6.88B |
| Non current assets | ||||||||||
| Net PPE | -15.79%16M | -15.79%16M | 5.88%18M | 0.00%19M | 0.00%19M | -19.05%17M | 5.56%19M | --19M | 10.53%21M | -10.00%18M |
| -Gross PPE | 3.45%30M | 3.45%30M | -6.25%30M | -9.38%29M | -9.38%29M | 3.23%32M | 18.52%32M | --32M | 19.23%31M | 3.85%27M |
| -Accumulated depreciation | -40.00%-14M | -40.00%-14M | 20.00%-12M | 23.08%-10M | 23.08%-10M | -50.00%-15M | -44.44%-13M | ---13M | -42.86%-10M | -50.00%-9M |
| Financial assets | -53.51%953M | -53.51%953M | -50.75%850M | 34.78%2.05B | 34.78%2.05B | -8.39%1.73B | -19.40%1.52B | --1.52B | 5.25%1.88B | 82.50%1.89B |
| Defined pension benefit | 14.29%8M | 14.29%8M | 16.67%7M | 16.67%7M | 16.67%7M | 0.00%6M | 0.00%6M | --6M | -14.29%6M | -14.29%6M |
| Total non current assets | 5.21%95.31B | 5.21%95.31B | 3.61%94.86B | -0.83%90.59B | -0.83%90.59B | 0.07%91.56B | 4.22%91.34B | --91.34B | 1.92%91.5B | -1.90%87.65B |
| Total assets | 4.52%98.33B | 4.52%98.33B | 4.27%97.1B | -1.70%94.08B | -1.70%94.08B | -2.47%93.12B | 1.24%95.7B | --95.7B | 0.74%95.48B | 0.24%94.53B |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | -12.62%3.56B | -12.62%3.56B | 14.83%3.65B | 30.28%4.07B | 30.28%4.07B | -5.17%3.18B | -22.19%3.13B | --3.13B | -21.28%3.35B | 14.14%4.02B |
| -accounts payable | -12.76%3.46B | -12.76%3.46B | 12.64%3.56B | 36.98%3.97B | 36.98%3.97B | -2.11%3.16B | -26.03%2.9B | --2.9B | -22.36%3.23B | 15.69%3.92B |
| -Total tax payable | -7.48%99M | -7.48%99M | 400.00%90M | -53.68%107M | -53.68%107M | -85.37%18M | 122.12%231M | --231M | 24.24%123M | -24.09%104M |
| Current debt and capital lease obligation | 46,566.67%1.4B | 46,566.67%1.4B | 188,450.00%3.77B | 0.00%3M | 0.00%3M | -33.33%2M | 50.00%3M | --3M | 50.00%3M | 0.00%2M |
| -Current debt | --1.4B | --1.4B | --3.77B | --0 | --0 | ---- | ---- | ---- | ---- | ---- |
| -Current capital lease obligation | -66.67%1M | -66.67%1M | 50.00%3M | 0.00%3M | 0.00%3M | -33.33%2M | 50.00%3M | --3M | 50.00%3M | 0.00%2M |
| Current liabilities | 23.84%5.05B | 23.84%5.05B | 133.85%7.48B | 25.48%4.08B | 25.48%4.08B | -7.09%3.2B | -19.54%3.25B | --3.25B | -19.50%3.44B | 13.62%4.04B |
| Non current liabilities | ||||||||||
| Long term debt and capital lease obligation | -23.38%1.92B | -23.38%1.92B | --0 | -19.11%2.51B | -19.11%2.51B | -12.44%2.86B | -4.29%3.1B | --3.1B | -2.62%3.27B | -5.79%3.24B |
| -Long term debt | -23.35%1.92B | -23.35%1.92B | --0 | -19.12%2.51B | -19.12%2.51B | -12.42%2.86B | -4.30%3.1B | --3.1B | -2.59%3.27B | -5.74%3.24B |
| -Long term capital lease obligation | --0 | --0 | --0 | 0.00%1M | 0.00%1M | -50.00%1M | 0.00%1M | --1M | -33.33%2M | -66.67%1M |
| Derivative product liabilities | 541.94%199M | 541.94%199M | 353.97%286M | -84.42%31M | -84.42%31M | 61.54%63M | 637.04%199M | --199M | 290.00%39M | -89.89%27M |
| Total non current liabilities | -12.76%2.55B | -12.76%2.55B | -79.19%698M | -20.99%2.92B | -20.99%2.92B | -10.37%3.35B | 1.90%3.7B | --3.7B | 0.03%3.74B | -8.81%3.63B |
| Total liabilities | 8.56%7.6B | 8.56%7.6B | 24.81%8.18B | 0.73%7B | 0.73%7B | -8.80%6.55B | -9.39%6.95B | --6.95B | -10.39%7.19B | 1.76%7.67B |
| Shareholders'equity | ||||||||||
| Share capital | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | --6.61B | 0.00%6.61B | 0.00%6.61B |
| -common stock | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | 0.00%6.61B | --6.61B | 0.00%6.61B | 0.00%6.61B |
| Total stockholders'equity | 4.19%90.73B | 4.19%90.73B | 2.72%88.92B | -1.89%87.08B | -1.89%87.08B | -1.96%86.56B | 2.18%88.75B | --88.75B | 1.77%88.29B | 0.10%86.86B |
| Total equity | 4.19%90.73B | 4.19%90.73B | 2.72%88.92B | -1.89%87.08B | -1.89%87.08B | -1.96%86.56B | 2.18%88.75B | --88.75B | 1.77%88.29B | 0.10%86.86B |
| Currency Unit | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD |
| Accounting Standards | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP |