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 | 4.16%8.01B | 4.16%8.01B | -1.86%9.79B | -26.14%7.69B | -26.14%7.69B | -18.39%9.98B | -22.08%10.41B | --10.41B | 19.40%12.23B | 25.66%13.36B |
| -Cash and cash equivalents | 4.41%6.55B | 4.41%6.55B | -2.12%8.35B | -30.10%6.27B | -30.10%6.27B | -20.72%8.53B | -32.24%8.97B | --8.97B | 5.80%10.76B | 25.43%13.24B |
| -Short-term investments | 3.08%1.46B | 3.08%1.46B | -0.32%1.45B | -1.51%1.42B | -1.51%1.42B | -1.35%1.45B | 1,077.12%1.44B | --1.44B | 1,921.87%1.47B | 57.12%122.4M |
| -Accounts receivable | 4.97%5.39B | 4.97%5.39B | 29.75%5.18B | 11.76%5.13B | 11.76%5.13B | 7.34%3.99B | 3.49%4.59B | --4.59B | -2.33%3.72B | 5.31%4.44B |
| -Other receivables | -10.83%5.76B | -10.83%5.76B | -11.74%5.64B | 28.02%6.46B | 28.02%6.46B | -36.86%6.39B | -4.93%5.04B | --5.04B | 103.56%10.13B | 20.18%5.31B |
| Inventory | 7.61%3.01B | 7.61%3.01B | -13.03%2.48B | 8.87%2.79B | 8.87%2.79B | 10.08%2.85B | -25.08%2.57B | --2.57B | -21.75%2.59B | 9.09%3.43B |
| Prepaid assets | -15.92%1.44B | -15.92%1.44B | -12.64%1.53B | -4.78%1.72B | -4.78%1.72B | 18.63%1.75B | -17.11%1.8B | --1.8B | -18.72%1.48B | 21.88%2.17B |
| Total current assets | -1.22%24.04B | -1.22%24.04B | 3.34%26.96B | -8.61%24.34B | -8.61%24.34B | -16.78%26.09B | -7.23%26.63B | --26.63B | 29.77%31.35B | 18.70%28.71B |
| Non current assets | ||||||||||
| Net PPE | 1.89%72.4B | 1.89%72.4B | 0.17%71.48B | -0.84%71.06B | -0.84%71.06B | 5.09%71.35B | -0.77%71.66B | --71.66B | -4.94%67.9B | -0.43%72.21B |
| -Gross PPE | 3.12%113.69B | 3.12%113.69B | 1.55%110.99B | 1.47%110.25B | 1.47%110.25B | 5.96%109.3B | 2.34%108.65B | --108.65B | -1.26%103.15B | 1.21%106.17B |
| -Accumulated depreciation | -5.35%-41.3B | -5.35%-41.3B | -4.14%-39.52B | -5.96%-39.2B | -5.96%-39.2B | -7.64%-37.94B | -8.94%-36.99B | ---36.99B | -6.71%-35.25B | -4.86%-33.96B |
| Goodwill and other intangible assets | 1.40%6.06B | 1.40%6.06B | 0.23%6.11B | -3.87%5.98B | -3.87%5.98B | -10.90%6.09B | -19.83%6.22B | --6.22B | -13.65%6.84B | -5.88%7.76B |
| -Goodwill | 2.07%4.11B | 2.07%4.11B | ---- | -0.23%4.03B | -0.23%4.03B | ---- | -17.31%4.04B | --4.04B | ---- | -4.36%4.88B |
| -Other intangible assets | 0.01%1.95B | 0.01%1.95B | 0.23%6.11B | -10.58%1.95B | -10.58%1.95B | -10.90%6.09B | -24.10%2.19B | --2.19B | -13.65%6.84B | -8.34%2.88B |
| Financial assets | -23.28%92.3M | -23.28%92.3M | 13.27%105M | 57.05%120.3M | 57.05%120.3M | 4.27%92.7M | -74.33%76.6M | --76.6M | -72.79%88.9M | -10.07%298.4M |
| Non current prepaid assets | 7.15%1.98B | 7.15%1.98B | ---- | -0.58%1.85B | -0.58%1.85B | ---- | -8.26%1.86B | --1.86B | ---- | 37.48%2.03B |
| Defined pension benefit | 46.44%187.3M | 46.44%187.3M | 21.35%127.9M | 21.35%127.9M | 21.35%127.9M | -21.75%105.4M | -21.75%105.4M | --105.4M | -26.79%134.7M | -26.79%134.7M |
| Other non current assets | ---- | ---- | 2.51%6.01B | ---- | ---- | 0.90%5.86B | ---- | ---- | -2.47%5.81B | ---- |
| Total non current assets | 4.17%139.51B | 4.17%139.51B | 0.97%135.46B | -1.05%133.93B | -1.05%133.93B | 2.64%134.16B | -3.16%135.34B | --135.34B | -7.18%130.7B | -2.86%139.76B |
| Total assets | 3.34%163.56B | 3.34%163.56B | 1.36%162.42B | -2.29%158.27B | -2.29%158.27B | -1.11%160.25B | -3.85%161.98B | --161.98B | -1.77%162.05B | 0.24%168.47B |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | -10.36%10.87B | -10.36%10.87B | 1.85%11.39B | 9.46%12.13B | 9.46%12.13B | 18.62%11.19B | 12.24%11.08B | --11.08B | 13.89%9.43B | 4.04%9.87B |
| -accounts payable | -5.05%4.69B | -5.05%4.69B | -5.66%4.47B | 2.76%4.94B | 2.76%4.94B | 30.20%4.74B | 12.48%4.81B | --4.81B | 2.35%3.64B | 3.68%4.27B |
| -Other payable | -14.01%6.18B | -14.01%6.18B | 7.36%6.92B | 14.59%7.19B | 14.59%7.19B | 11.34%6.45B | 12.05%6.28B | --6.28B | 22.58%5.79B | 4.31%5.6B |
| Current debt and capital lease obligation | 20.35%17.28B | 20.35%17.28B | -17.72%18.63B | -17.87%14.36B | -17.87%14.36B | 18.10%22.65B | -13.72%17.48B | --17.48B | 14.07%19.18B | 8.31%20.26B |
| -Current debt | 20.56%17.18B | 20.56%17.18B | -17.76%18.54B | -17.90%14.25B | -17.90%14.25B | 18.22%22.54B | -13.69%17.36B | --17.36B | 14.21%19.07B | 8.08%20.11B |
| -Current capital lease obligation | -7.13%100.3M | -7.13%100.3M | -10.12%95M | -14.29%108M | -14.29%108M | -3.82%105.7M | -18.29%126M | --126M | -5.42%109.9M | 49.71%154.2M |
| Other current liabilities | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --3.39B |
| Current liabilities | 6.12%38.27B | 6.12%38.27B | -9.24%40.21B | -14.32%36.07B | -14.32%36.07B | 15.61%44.31B | -3.28%42.09B | --42.09B | 9.08%38.33B | 12.95%43.52B |
| Non current liabilities | ||||||||||
| Long term provisions | 5.61%120.4M | 5.61%120.4M | ---- | 27.37%114M | 27.37%114M | ---- | 4.19%89.5M | --89.5M | ---- | 16.87%85.9M |
| Long term debt and capital lease obligation | -1.65%43.72B | -1.65%43.72B | 13.41%43.43B | 12.76%44.46B | 12.76%44.46B | -9.14%38.29B | -1.88%39.43B | --39.43B | 1.61%42.15B | 7.97%40.18B |
| -Long term debt | -2.04%43.35B | -2.04%43.35B | 13.41%43.43B | 13.09%44.26B | 13.09%44.26B | -9.14%38.29B | -1.94%39.13B | --39.13B | 1.61%42.15B | 7.88%39.91B |
| -Long term capital lease obligation | 85.75%371.5M | 85.75%371.5M | ---- | -31.72%200M | -31.72%200M | ---- | 6.90%292.9M | --292.9M | ---- | 22.70%274M |
| Derivative product liabilities | -53.78%40.3M | -53.78%40.3M | -66.14%32.3M | 14.29%87.2M | 14.29%87.2M | -68.25%95.4M | -74.07%76.3M | --76.3M | 6.60%300.5M | -65.66%294.3M |
| Other non current liabilities | ---- | ---- | -1.26%2.77B | ---- | ---- | -0.22%2.81B | ---- | ---- | -1.01%2.81B | ---- |
| Total non current liabilities | 0.05%53.89B | 0.05%53.89B | 11.16%53.29B | 10.24%53.87B | 10.24%53.87B | -8.00%47.94B | -1.89%48.86B | --48.86B | 0.78%52.11B | 4.43%49.81B |
| Total liabilities | 2.48%92.17B | 2.48%92.17B | 1.36%93.5B | -1.13%89.94B | -1.13%89.94B | 2.01%92.25B | -2.54%90.96B | --90.96B | 4.14%90.43B | 8.24%93.33B |
| Shareholders'equity | ||||||||||
| Share capital | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | --5.47B | 0.00%5.47B | 0.00%5.47B |
| -common stock | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | 0.00%5.47B | --5.47B | 0.00%5.47B | 0.00%5.47B |
| Retained earnings | -0.93%55B | -0.93%55B | ---- | --55.52B | --55.52B | --54.91B | ---- | ---- | ---- | ---- |
| Other equity interest | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | -0.00%2.38B | 0.00%2.38B |
| Total stockholders'equity | 3.42%59.35B | 3.42%59.35B | 0.60%57.61B | -4.11%57.39B | -4.11%57.39B | -5.67%57.27B | -5.91%59.85B | --59.85B | -8.25%60.71B | -8.88%63.61B |
| Noncontrolling interests | 10.01%12.04B | 10.01%12.04B | 5.33%11.3B | -2.00%10.94B | -2.00%10.94B | -1.60%10.73B | -3.13%11.17B | --11.17B | -8.79%10.91B | -4.17%11.53B |
| Total equity | 4.47%71.39B | 4.47%71.39B | 1.34%68.91B | -3.78%68.33B | -3.78%68.33B | -5.05%68B | -5.48%71.02B | --71.02B | -8.33%71.62B | -8.19%75.14B |
| 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 |