Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
VanEck Oil Services ETF
OIH
5
ProShares Ultra Bloomberg Crude Oil ETF
UCO
| (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 | -38.67%333M | -38.67%333M | 4.52%347M | 74.04%543M | 74.04%543M | -6.48%332M | -44.09%312M | --312M | -9.44%355M | -40.45%558M |
| -Cash and cash equivalents | -38.67%333M | -38.67%333M | 4.52%347M | 74.04%543M | 74.04%543M | -6.48%332M | -44.09%312M | --312M | -9.44%355M | -40.45%558M |
| -Accounts receivable | 7.60%651M | 7.60%651M | -7.59%999M | -12.82%605M | -12.82%605M | 1.98%1.08B | -15.78%694M | --694M | -10.92%1.06B | -3.40%824M |
| -Taxes receivable | -85.44%15M | -85.44%15M | -39.13%14M | 586.67%103M | 586.67%103M | 130.00%23M | 66.67%15M | --15M | 400.00%10M | -65.38%9M |
| -Other receivables | 0.99%410M | 0.99%410M | ---- | 20.12%406M | 20.12%406M | ---- | 248.45%338M | --338M | ---- | -48.68%97M |
| Inventory | -10.81%66M | -10.81%66M | -20.22%71M | -18.68%74M | -18.68%74M | -19.09%89M | -13.33%91M | --91M | 6.80%110M | 7.14%105M |
| Prepaid assets | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | 0.50%201M |
| Other current assets | -13.20%822M | -13.20%822M | -7.23%873M | 0.00%947M | 0.00%947M | -0.63%941M | -2.87%947M | --947M | 1.61%947M | 9.06%975M |
| Total current assets | -14.96%2.32B | -14.96%2.32B | -7.10%2.34B | 12.12%2.73B | 12.12%2.73B | 0.28%2.52B | -13.66%2.43B | --2.43B | -11.42%2.51B | -12.51%2.82B |
| Non current assets | ||||||||||
| Net PPE | -2.78%210M | -2.78%210M | -1.93%203M | -0.46%216M | -0.46%216M | -8.41%207M | -13.20%217M | --217M | -22.60%226M | -31.69%250M |
| -Gross PPE | -2.47%672M | -2.47%672M | ---- | -8.50%689M | -8.50%689M | ---- | -7.72%753M | --753M | ---- | -16.31%816M |
| -Accumulated depreciation | 2.33%-462M | 2.33%-462M | ---- | 11.75%-473M | 11.75%-473M | ---- | 5.30%-536M | ---536M | ---- | 7.06%-566M |
| Goodwill and other intangible assets | -0.56%3.01B | -0.56%3.01B | -7.90%2.81B | -2.10%3.03B | -2.10%3.03B | -2.43%3.05B | -2.71%3.09B | --3.09B | -2.74%3.13B | 14.73%3.18B |
| -Goodwill | -0.49%2.43B | -0.49%2.43B | -6.20%2.29B | 0.12%2.44B | 0.12%2.44B | -0.20%2.44B | -1.85%2.43B | --2.43B | -1.17%2.44B | 15.62%2.48B |
| -Other intangible assets | -0.85%584M | -0.85%584M | -14.66%524M | -10.35%589M | -10.35%589M | -10.36%614M | -5.74%657M | --657M | -7.93%685M | 11.70%697M |
| Financial assets | -30.00%14M | -30.00%14M | 300.00%16M | -37.50%20M | -37.50%20M | -90.24%4M | -25.58%32M | --32M | 24.24%41M | 43.33%43M |
| Non current prepaid assets | -3.85%50M | -3.85%50M | ---- | 0.00%52M | 0.00%52M | ---- | 205.88%52M | --52M | ---- | 13.33%17M |
| Defined pension benefit | 5.50%518M | 5.50%518M | -0.61%488M | -1.60%491M | -1.60%491M | -11.37%491M | -14.11%499M | --499M | -15.03%554M | 8.19%581M |
| Total non current assets | -0.62%4.14B | -0.62%4.14B | -7.28%3.88B | -3.03%4.16B | -3.03%4.16B | -4.12%4.19B | -4.70%4.29B | --4.29B | -5.70%4.37B | 9.32%4.51B |
| Total assets | -6.30%6.46B | -6.30%6.46B | -7.21%6.23B | 2.45%6.89B | 2.45%6.89B | -2.51%6.71B | -8.15%6.73B | --6.73B | -7.87%6.88B | -0.26%7.32B |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | 7.57%341M | 7.57%341M | -12.94%915M | -10.20%317M | -10.20%317M | 0.38%1.05B | -11.97%353M | --353M | -17.17%1.05B | -22.59%401M |
| -accounts payable | 2.93%281M | 2.93%281M | -12.93%902M | -13.88%273M | -13.88%273M | 1.57%1.04B | -8.91%317M | --317M | -17.34%1.02B | -0.85%348M |
| -Total tax payable | 46.88%47M | 46.88%47M | -13.33%13M | 0.00%32M | 0.00%32M | -44.44%15M | -25.58%32M | --32M | -10.00%27M | -65.60%43M |
| -Other payable | 8.33%13M | 8.33%13M | ---- | 200.00%12M | 200.00%12M | ---- | -60.00%4M | --4M | ---- | -76.19%10M |
| Current provisions | -65.22%8M | -65.22%8M | 150.00%25M | -8.00%23M | -8.00%23M | -72.97%10M | -70.59%25M | --25M | 32.14%37M | 112.50%85M |
| Current debt and capital lease obligation | -80.32%62M | -80.32%62M | -80.19%62M | 370.15%315M | 370.15%315M | 317.33%313M | -22.09%67M | --67M | -50.00%75M | -44.52%86M |
| -Current debt | --0 | --0 | --0 | 8,233.33%250M | 8,233.33%250M | 4,066.67%250M | -80.00%3M | --3M | -92.21%6M | -82.76%15M |
| -Current capital lease obligation | -4.62%62M | -4.62%62M | -1.59%62M | 1.56%65M | 1.56%65M | -8.70%63M | -9.86%64M | --64M | -5.48%69M | 4.41%71M |
| Other current liabilities | -29.63%19M | -29.63%19M | ---- | -12.90%27M | -12.90%27M | ---- | -41.51%31M | --31M | ---- | -36.14%53M |
| Current liabilities | -21.45%1.16B | -21.45%1.16B | -28.56%1.01B | 5.27%1.48B | 5.27%1.48B | 21.82%1.42B | -5.07%1.4B | --1.4B | -22.09%1.16B | -6.39%1.48B |
| Non current liabilities | ||||||||||
| Long term provisions | -7.69%12M | -7.69%12M | -21.43%11M | -13.33%13M | -13.33%13M | 0.00%14M | 7.14%15M | --15M | 55.56%14M | 100.00%14M |
| Long term debt and capital lease obligation | 22.64%1.42B | 22.64%1.42B | 9.69%1.43B | 5.76%1.16B | 5.76%1.16B | -0.61%1.3B | -4.37%1.09B | --1.09B | 13.64%1.31B | -8.11%1.14B |
| -Long term debt | 42.27%1B | 42.27%1B | 19.60%1.01B | 15.38%705M | 15.38%705M | 3.19%842M | 0.16%611M | --611M | 37.37%816M | -10.29%610M |
| -Long term capital lease obligation | -7.96%416M | -7.96%416M | -8.52%419M | -6.42%452M | -6.42%452M | -6.91%458M | -9.55%483M | --483M | -11.67%492M | -5.49%534M |
| Non current accrued expenses | ---- | ---- | ---- | -16.00%21M | -16.00%21M | ---- | -58.33%25M | --25M | ---- | 53.85%60M |
| Derivative product liabilities | -50.00%2M | -50.00%2M | 0.00%3M | -89.47%4M | -89.47%4M | -93.02%3M | -29.63%38M | --38M | -2.27%43M | 80.00%54M |
| Other non current liabilities | -28.57%15M | -28.57%15M | -1.54%64M | --21M | --21M | -18.75%65M | ---- | ---- | -34.96%80M | ---- |
| Total non current liabilities | 20.06%1.63B | 20.06%1.63B | 8.58%1.61B | 1.95%1.36B | 1.95%1.36B | -3.27%1.48B | -6.64%1.34B | --1.34B | 3.10%1.53B | -3.57%1.43B |
| Total liabilities | -1.55%2.8B | -1.55%2.8B | -9.59%2.62B | 3.65%2.84B | 3.65%2.84B | 7.57%2.9B | -5.84%2.74B | --2.74B | -9.54%2.69B | -5.03%2.91B |
| Shareholders'equity | ||||||||||
| Share capital | -4.82%158M | -4.82%158M | -2.40%163M | -4.60%166M | -4.60%166M | -6.70%167M | -2.79%174M | --174M | -3.24%179M | -5.29%179M |
| -common stock | -4.82%158M | -4.82%158M | -2.40%163M | -4.60%166M | -4.60%166M | -6.70%167M | -2.79%174M | --174M | -3.24%179M | -5.29%179M |
| Retained earnings | -23.94%629M | -23.94%629M | --658M | 11.01%827M | 11.01%827M | ---- | -15.44%745M | --745M | ---- | -17.43%881M |
| Paid-in capital | 0.63%2.71B | 0.63%2.71B | 1.97%2.7B | 0.56%2.69B | 0.56%2.69B | 0.34%2.64B | 0.53%2.68B | --2.68B | -0.57%2.64B | 0.64%2.66B |
| Less: Treasury stock | 28.57%9M | 28.57%9M | 46.67%22M | -63.16%7M | -63.16%7M | -25.00%15M | 26.67%19M | --19M | -9.09%20M | 25.00%15M |
| Total stockholders'equity | -9.66%3.65B | -9.66%3.65B | -5.45%3.59B | 1.61%4.04B | 1.61%4.04B | -9.08%3.8B | -9.72%3.97B | --3.97B | -6.83%4.18B | 3.09%4.4B |
| Noncontrolling interests | 0.00%15M | 0.00%15M | 6.67%16M | 7.14%15M | 7.14%15M | 15.38%15M | 7.69%14M | --14M | 18.18%13M | 30.00%13M |
| Total equity | -9.62%3.66B | -9.62%3.66B | -5.41%3.61B | 1.63%4.05B | 1.63%4.05B | -9.00%3.81B | -9.67%3.99B | --3.99B | -6.77%4.19B | 3.15%4.42B |
| Currency Unit | GBP | GBP | GBP | GBP | GBP | GBP | GBP | GBP | GBP | GBP |
| Accounting Standards | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP |
| Audit Opinions | Unqualified Opinion | -- | -- | -- | -- | -- | Unqualified Opinion with Explanatory Notes | -- | -- | -- |