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 | -39.99%329.2M | -39.99%329.2M | -28.90%187.5M | 10.94%548.6M | 10.94%548.6M | -9.10%263.7M | -21.42%494.5M | --494.5M | 80.97%290.1M | 34.38%629.3M |
| -Cash and cash equivalents | -39.99%329.2M | -39.99%329.2M | -28.90%187.5M | 10.94%548.6M | 10.94%548.6M | -9.10%263.7M | -21.42%494.5M | --494.5M | 80.97%290.1M | 34.38%629.3M |
| -Accounts receivable | 29.95%179.2M | 29.95%179.2M | 15.83%106.1M | 217.01%137.9M | 217.01%137.9M | -44.15%91.6M | 62.31%43.5M | --43.5M | -43.49%164M | -73.15%26.8M |
| -Taxes receivable | -57.97%2.9M | -57.97%2.9M | -52.07%8.1M | 81.58%6.9M | 81.58%6.9M | 6.29%16.9M | -75.32%3.8M | --3.8M | -46.82%15.9M | -21.83%15.4M |
| -Other receivables | 15.56%404.7M | 15.56%404.7M | -7.35%408.3M | -29.69%350.2M | -29.69%350.2M | -42.72%440.7M | 10.13%498.1M | --498.1M | 31.75%769.4M | -18.46%452.3M |
| Inventory | -31.95%90.1M | -31.95%90.1M | -39.81%107.2M | 23.39%132.4M | 23.39%132.4M | 42.59%178.1M | -40.91%107.3M | --107.3M | -62.53%124.9M | 34.72%181.6M |
| Prepaid assets | 17.54%20.1M | 17.54%20.1M | -14.49%18.3M | -18.96%17.1M | -18.96%17.1M | -21.03%21.4M | -32.59%21.1M | --21.1M | -54.68%27.1M | -36.90%31.3M |
| Restricted cash | -53.85%3M | -53.85%3M | -25.84%6.6M | 44.44%6.5M | 44.44%6.5M | 97.78%8.9M | -35.71%4.5M | --4.5M | 18.42%4.5M | 775.00%7M |
| Current deferred assets | --40M | --40M | ---- | --0 | --0 | ---- | ---- | ---- | ---- | ---- |
| Other current assets | -67.07%8.1M | -67.07%8.1M | 97.86%27.7M | -52.69%24.6M | -52.69%24.6M | -46.15%14M | -38.32%52M | --52M | -68.60%26M | -15.87%84.3M |
| Total current assets | -11.84%1.08B | -11.84%1.08B | 23.65%1.28B | -4.40%1.22B | -4.40%1.22B | -27.19%1.04B | -10.32%1.28B | --1.28B | -7.91%1.42B | 0.01%1.43B |
| Non current assets | ||||||||||
| Net PPE | -22.15%1.89B | -22.15%1.89B | -28.19%2.02B | -13.71%2.43B | -13.71%2.43B | -14.69%2.81B | -13.77%2.82B | --2.82B | -11.00%3.29B | 0.02%3.27B |
| -Gross PPE | -4.66%12.18B | -4.66%12.18B | -6.03%12.15B | -0.69%12.77B | -0.69%12.77B | -0.52%12.93B | 1.27%12.86B | --12.86B | 3.41%13B | 5.49%12.7B |
| -Accumulated depreciation | 0.54%-10.28B | 0.54%-10.28B | -0.13%-10.13B | -2.96%-10.34B | -2.96%-10.34B | -4.29%-10.12B | -6.49%-10.04B | ---10.04B | -9.42%-9.7B | -7.52%-9.43B |
| Goodwill and other intangible assets | --0 | --0 | --0 | --44.9M | --44.9M | --44.9M | --0 | --0 | ---- | ---- |
| -Goodwill | --0 | --0 | --0 | --44.9M | --44.9M | --44.9M | --0 | --0 | ---- | ---- |
| Non current deferred assets | --30.5M | --30.5M | ---- | --0 | --0 | ---- | ---- | ---- | ---- | ---- |
| Total non current assets | -22.20%2.2B | -22.20%2.2B | -26.80%2.32B | -11.04%2.83B | -11.04%2.83B | -5.53%3.18B | -12.01%3.18B | --3.18B | -22.94%3.36B | -12.18%3.61B |
| Total assets | -19.07%3.28B | -19.07%3.28B | -14.40%3.61B | -9.13%4.05B | -9.13%4.05B | -11.97%4.21B | -11.53%4.46B | --4.46B | -19.01%4.78B | -9.04%5.04B |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | -19.24%311.8M | -19.24%311.8M | -9.98%222.9M | 20.21%386.1M | 20.21%386.1M | -6.95%247.6M | 5.04%321.2M | --321.2M | -33.51%266.1M | 31.02%305.8M |
| -accounts payable | 22.46%92.7M | 22.46%92.7M | 24.05%72.2M | 239.46%75.7M | 239.46%75.7M | -10.60%58.2M | -67.40%22.3M | --22.3M | 18.80%65.1M | 13.62%68.4M |
| -Total tax payable | -19.85%140.5M | -19.85%140.5M | 2.23%109.8M | -23.95%175.3M | -23.95%175.3M | -25.52%107.4M | 23.92%230.5M | --230.5M | -23.91%144.2M | 61.60%186M |
| -Other payable | -41.82%78.6M | -41.82%78.6M | -50.12%40.9M | 97.51%135.1M | 97.51%135.1M | 44.37%82M | 33.07%68.4M | --68.4M | -63.57%56.8M | -11.53%51.4M |
| Current provisions | -77.37%5.5M | -77.37%5.5M | -50.79%40.5M | -64.21%24.3M | -64.21%24.3M | 67.28%82.3M | -31.28%67.9M | --67.9M | -76.02%49.2M | -66.68%98.8M |
| Current debt and capital lease obligation | 94.20%1.44B | 94.20%1.44B | 115.10%1.58B | 159.47%741.3M | 159.47%741.3M | -20.55%735.9M | -18.65%285.7M | --285.7M | 194.13%926.2M | -0.09%351.2M |
| -Current debt | 116.81%1.28B | 116.81%1.28B | 142.09%1.43B | 489.40%589.4M | 489.40%589.4M | 489.20%589.2M | 0.00%100M | --100M | 0.00%100M | 0.00%100M |
| -Current capital lease obligation | 6.45%161.7M | 6.45%161.7M | 6.68%156.5M | -18.20%151.9M | -18.20%151.9M | -82.24%146.7M | -26.07%185.7M | --185.7M | 284.46%826.2M | -0.12%251.2M |
| Other current liabilities | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---100K |
| Current liabilities | 34.18%2.06B | 34.18%2.06B | 56.60%2.31B | 25.40%1.54B | 25.40%1.54B | -17.18%1.48B | -7.21%1.23B | --1.23B | 4.70%1.78B | -1.66%1.32B |
| Non current liabilities | ||||||||||
| Long term provisions | -19.97%257.3M | -19.97%257.3M | -12.52%287.1M | -20.36%321.5M | -20.36%321.5M | -29.96%328.2M | -2.86%403.7M | --403.7M | 5.61%468.6M | -3.57%415.6M |
| Long term debt and capital lease obligation | -58.43%817.9M | -58.43%817.9M | -56.41%891.8M | -27.28%1.97B | -27.28%1.97B | -4.79%2.05B | -12.88%2.71B | --2.71B | -33.02%2.15B | -8.13%3.11B |
| -Long term debt | -72.52%381M | -72.52%381M | -72.53%381.9M | -30.14%1.39B | -30.14%1.39B | -34.12%1.39B | -16.36%1.98B | --1.98B | -10.98%2.11B | -3.88%2.37B |
| -Long term capital lease obligation | -24.80%436.9M | -24.80%436.9M | -22.21%509.9M | -19.42%581M | -19.42%581M | 1,611.49%655.5M | -1.62%721M | --721M | -95.43%38.3M | -19.63%732.9M |
| Derivative product liabilities | ---- | ---- | --0 | ---- | ---- | --2.4M | ---- | ---- | --0 | -41.52%57.9M |
| Other non current liabilities | -33.92%56.1M | -33.92%56.1M | 53.66%88.2M | 36.50%84.9M | 36.50%84.9M | 24.24%57.4M | 32.06%62.2M | --62.2M | 2.44%46.2M | --47.1M |
| Total non current liabilities | -47.29%1.47B | -47.29%1.47B | -43.86%1.62B | -22.42%2.79B | -22.42%2.79B | -10.43%2.89B | -14.02%3.59B | --3.59B | -32.46%3.23B | -10.41%4.18B |
| Total liabilities | -18.33%3.53B | -18.33%3.53B | -9.92%3.93B | -10.25%4.32B | -10.25%4.32B | -12.83%4.37B | -12.39%4.82B | --4.82B | -22.70%5.01B | -8.45%5.5B |
| Shareholders'equity | ||||||||||
| Share capital | 0.51%218.6M | 0.51%218.6M | 0.23%217.9M | 0.37%217.5M | 0.37%217.5M | 0.56%217.4M | 0.70%216.7M | --216.7M | 0.60%216.2M | 0.47%215.2M |
| -common stock | 0.51%218.6M | 0.51%218.6M | 0.23%217.9M | 0.37%217.5M | 0.37%217.5M | 0.56%217.4M | 0.70%216.7M | --216.7M | 0.60%216.2M | 0.47%215.2M |
| Retained earnings | 0.57%-2.27B | 0.57%-2.27B | -9.05%-2.34B | 2.59%-2.29B | 2.59%-2.29B | 1.03%-2.15B | -4.69%-2.35B | ---2.35B | -7.08%-2.17B | 2.35%-2.24B |
| Paid-in capital | 0.00%1.29B | 0.00%1.29B | 0.00%1.29B | 0.00%1.29B | 0.00%1.29B | 0.00%1.29B | 0.00%1.29B | --1.29B | 0.00%1.29B | 0.00%1.29B |
| Total stockholders'equity | 7.26%-252.9M | 7.26%-252.9M | -110.54%-329.7M | 24.12%-272.7M | 24.12%-272.7M | 31.07%-156.6M | 21.78%-359.4M | ---359.4M | 60.56%-227.2M | 1.42%-459.5M |
| Total equity | 7.26%-252.9M | 7.26%-252.9M | -110.54%-329.7M | 24.12%-272.7M | 24.12%-272.7M | 31.07%-156.6M | 21.78%-359.4M | ---359.4M | 60.56%-227.2M | 1.42%-459.5M |
| Currency Unit | USD | USD | USD | USD | USD | USD | USD | USD | USD | USD |
| Accounting Standards | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP | NonUS-GAAP |