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 | -57.66%12.96M | -57.66%12.96M | 241.20%57.57M | 154.13%30.62M | 154.13%30.62M | -32.44%16.87M | -5.09%12.05M | --12.05M | --24.97M | 0.66%12.69M |
| -Cash and cash equivalents | -57.66%12.96M | -57.66%12.96M | 241.20%57.57M | 154.13%30.62M | 154.13%30.62M | -32.44%16.87M | -5.09%12.05M | --12.05M | --24.97M | 0.66%12.69M |
| Receivables | 234.51%61.8M | 234.51%61.8M | -2.89%36.11M | -61.03%18.47M | -61.03%18.47M | -29.45%37.19M | -30.24%47.4M | --47.4M | --52.71M | -35.73%67.95M |
| -Accounts receivable | -39.25%472K | -39.25%472K | 34.45%2.05M | -92.02%777K | -92.02%777K | -66.98%1.52M | 131.28%9.74M | --9.74M | --4.61M | 23.10%4.21M |
| -Loans receivable | 279.59%60.36M | 279.59%60.36M | -5.22%32.79M | -53.88%15.9M | -53.88%15.9M | -15.24%34.59M | -39.01%34.48M | --34.48M | --40.82M | -21.38%56.53M |
| -Taxes receivable | -24.71%521K | -24.71%521K | --692K | --692K | --692K | ---- | --0 | --0 | ---- | ---- |
| -Related party accounts receivable | -85.54%59K | -85.54%59K | -81.66%175K | -54.77%408K | -54.77%408K | -86.91%954K | -87.49%902K | --902K | --7.29M | -76.28%7.21M |
| -Other receivables | -44.40%387K | -44.40%387K | 251.69%415K | -69.54%696K | -69.54%696K | --118K | --2.29M | --2.29M | ---- | ---- |
| Prepaid assets | 12,991.74%15.84M | 12,991.74%15.84M | ---- | 39.08%121K | 39.08%121K | -90.08%152K | 14.47%87K | --87K | --1.53M | -27.62%76K |
| Restricted cash | 104.95%20.43M | 104.95%20.43M | -56.62%11.93M | -74.10%9.97M | -74.10%9.97M | -35.95%27.51M | 10.49%38.49M | --38.49M | --42.95M | 736.46%34.83M |
| Current deferred assets | --0 | --0 | ---- | 24.75%5.3M | 24.75%5.3M | 3.94%4.25M | 3.94%4.25M | --4.25M | --4.09M | --4.09M |
| Other current assets | 11.29%69K | 11.29%69K | -38.44%197K | -82.08%62K | -82.08%62K | -27.44%320K | -10.82%346K | --346K | --441K | -3.48%388K |
| Total current assets | 72.13%111.1M | 72.13%111.1M | 22.62%105.81M | -37.10%64.55M | -37.10%64.55M | -31.89%86.29M | -14.50%102.62M | --102.62M | --126.7M | -2.42%120.02M |
| Non current assets | ||||||||||
| Net PPE | -48.54%1.57M | -48.54%1.57M | 36.08%2.33M | 178.96%3.05M | 178.96%3.05M | 1.96%1.71M | -51.38%1.09M | --1.09M | --1.68M | 85.79%2.25M |
| -Gross PPE | 1.03%6.38M | 1.03%6.38M | -64.08%2.33M | 21.73%6.32M | 21.73%6.32M | 45.19%6.49M | 0.37%5.19M | --5.19M | --4.47M | 30.48%5.17M |
| -Accumulated depreciation | -47.26%-4.81M | -47.26%-4.81M | ---- | 20.21%-3.27M | 20.21%-3.27M | -71.22%-4.78M | -40.16%-4.1M | ---4.1M | ---2.79M | -6.18%-2.92M |
| Goodwill and other intangible assets | 491.67%3.55M | 491.67%3.55M | 547.33%3.88M | 0.00%600K | 0.00%600K | 0.00%600K | 0.00%600K | --600K | --600K | 0.00%600K |
| -Other intangible assets | 491.67%3.55M | 491.67%3.55M | ---- | --600K | --600K | ---- | ---- | ---- | ---- | ---- |
| Investments and advances | --2.56M | --2.56M | --6.5M | --0 | --0 | ---- | ---- | ---- | ---- | ---- |
| Related parties assets | -85.54%59K | -85.54%59K | -81.66%175K | -54.77%408K | -54.77%408K | -86.91%954K | -87.49%902K | --902K | --7.29M | -76.28%7.21M |
| Non current deferred assets | --0 | --0 | 83.70%5.18M | 46.65%3.09M | 46.65%3.09M | 822.22%2.82M | 570.38%2.11M | --2.11M | --306K | -4.56%314K |
| Non current prepaid assets | 6.26%475K | 6.26%475K | 107.42%475K | 95.20%447K | 95.20%447K | 0.00%229K | 0.00%229K | --229K | --229K | 11.71%229K |
| Total non current assets | 13.48%8.15M | 13.48%8.15M | 242.54%18.37M | 78.37%7.18M | 78.37%7.18M | 90.55%5.36M | 18.76%4.03M | --4.03M | --2.82M | 44.67%3.39M |
| Total assets | 66.25%119.25M | 66.25%119.25M | 35.49%124.19M | -32.74%71.73M | -32.74%71.73M | -29.23%91.66M | -13.59%106.64M | --106.64M | --129.51M | -1.54%123.41M |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | 147.72%27.54M | 147.72%27.54M | -61.19%12.39M | -73.56%11.12M | -73.56%11.12M | -30.22%31.93M | 17.74%42.04M | --42.04M | --45.76M | 164.95%35.7M |
| -accounts payable | 100.63%20.76M | 100.63%20.76M | -54.64%12.39M | -74.68%10.35M | -74.68%10.35M | -36.42%27.32M | 17.44%40.86M | --40.86M | --42.96M | 556.12%34.79M |
| -Total tax payable | 0.00%746K | 0.00%746K | ---- | -35.97%746K | -35.97%746K | -16.37%756K | 132.53%1.17M | --1.17M | --904K | -91.27%501K |
| -Due to related parties current | --6M | --6M | ---- | --0 | --0 | ---- | ---- | ---- | ---- | ---- |
| -Other payable | 40.00%35K | 40.00%35K | ---- | 150.00%25K | 150.00%25K | 104.18%3.86M | -97.54%10K | --10K | --1.89M | -83.29%407K |
| Current accrued expenses | 65.24%2.09M | 65.24%2.09M | 134.05%2.08M | -13.37%1.26M | -13.37%1.26M | -17.10%887K | -36.30%1.46M | --1.46M | --1.07M | -56.13%2.29M |
| Current debt and capital lease obligation | -11.65%1M | -11.65%1M | 161.84%1.19M | 0.89%1.13M | 0.89%1.13M | -64.95%456K | -8.18%1.12M | --1.12M | --1.3M | 4.35%1.22M |
| -Current capital lease obligation | -11.65%1M | -11.65%1M | 161.84%1.19M | 0.89%1.13M | 0.89%1.13M | -64.95%456K | -8.18%1.12M | --1.12M | --1.3M | 4.35%1.22M |
| Current deferred liabilities | 0.00%677K | 0.00%677K | ---- | --677K | --677K | ---- | --0 | --0 | ---- | ---- |
| Current liabilities | 107.59%32.21M | 107.59%32.21M | -51.53%16.82M | -66.20%15.52M | -66.20%15.52M | -27.90%34.7M | 8.74%45.9M | --45.9M | --48.13M | 112.50%42.21M |
| Non current liabilities | ||||||||||
| Long term debt and capital lease obligation | --0 | --0 | --403K | --994K | --994K | ---- | --0 | --0 | --455K | --1.12M |
| -Long term capital lease obligation | --0 | --0 | --403K | --994K | --994K | ---- | --0 | --0 | --455K | --1.12M |
| Total non current liabilities | --0 | --0 | --403K | --994K | --994K | --0 | --0 | --0 | --455K | --1.12M |
| Total liabilities | 95.09%32.21M | 95.09%32.21M | -50.37%17.22M | -64.03%16.51M | -64.03%16.51M | -28.57%34.7M | 5.92%45.9M | --45.9M | --48.58M | 118.15%43.34M |
| Shareholders'equity | ||||||||||
| Share capital | 33.33%12K | 33.33%12K | 33.33%12K | 0.00%9K | 0.00%9K | 0.00%9K | 0.00%9K | --9K | --9K | 0.00%9K |
| -common stock | 33.33%12K | 33.33%12K | 33.33%12K | 0.00%9K | 0.00%9K | 0.00%9K | 0.00%9K | --9K | --9K | 0.00%9K |
| Retained earnings | -495.32%-47.3M | -495.32%-47.3M | -314.57%-25.75M | -228.03%-7.95M | -228.03%-7.95M | -239.68%-6.21M | -167.43%-2.42M | ---2.42M | --4.45M | -87.61%3.59M |
| Paid-in capital | 112.70%134.33M | 112.70%134.33M | 110.11%132.7M | 0.00%63.16M | 0.00%63.16M | -17.42%63.16M | -17.42%63.16M | --63.16M | --76.48M | 0.00%76.48M |
| Total stockholders'equity | 57.63%87.04M | 57.63%87.04M | 87.81%106.96M | -9.09%55.22M | -9.09%55.22M | -29.63%56.95M | -24.15%60.74M | --60.74M | --80.93M | -24.08%80.08M |
| Total equity | 57.63%87.04M | 57.63%87.04M | 87.81%106.96M | -9.09%55.22M | -9.09%55.22M | -29.63%56.95M | -24.15%60.74M | --60.74M | --80.93M | -24.08%80.08M |
| Currency Unit | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD |
| Audit Opinions | Unqualified Opinion | -- | -- | Unqualified Opinion | -- | -- | -- | -- | -- | -- |