Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
United Sts 12 Month Oil Fd Lp Unit Ben Int
USL
5
United Sts Brent Oil Fd Lp Unit
BNO
| (FY)Dec 31, 2025 | (Q4)Dec 31, 2025 | (Q3)Sep 30, 2025 | (Q2)Jun 30, 2025 | (Q1)Mar 31, 2025 | (FY)Dec 31, 2024 | (Q4)Dec 31, 2024 | (Q3)Sep 30, 2024 | (Q2)Jun 30, 2024 | (Q1)Mar 31, 2024 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Current assets | ||||||||||
| Cash, cash equivalents and short term investments | -20.76%1.2B | -20.76%1.2B | -14.98%1.02B | -27.47%1.01B | -23.08%1.23B | 8.72%1.51B | 8.72%1.51B | -19.13%1.2B | -5.24%1.39B | 23.16%1.6B |
| -Cash and cash equivalents | -16.55%933M | -16.55%933M | -8.89%799M | -25.65%774M | -28.34%938M | -0.45%1.12B | -0.45%1.12B | -32.33%877M | -10.86%1.04B | 28.84%1.31B |
| -Short-term investments | -32.82%262M | -32.82%262M | -31.76%217M | -32.86%237M | 0.69%292M | 47.73%390M | 47.73%390M | 75.06%318M | 16.43%353M | 2.73%290M |
| Receivables | 29.33%2.67B | 29.33%2.67B | 5.23%2.46B | 16.44%2.36B | 25.25%2.11B | 67.42%2.07B | 67.42%2.07B | 30.30%2.33B | 24.36%2.03B | -9.49%1.68B |
| -Accounts receivable | 30.27%2.16B | 30.27%2.16B | 1,407.69%1.96B | 1,827.37%1.83B | 14.96%1.62B | 68.19%1.66B | 68.19%1.66B | -91.38%130M | -93.08%95M | 6.02%1.41B |
| -Loans receivable | 5.00%42M | 5.00%42M | 218.75%51M | 533.33%95M | 485.71%82M | 344.44%40M | 344.44%40M | 41.90%16M | -13.04%15M | -86.43%14M |
| -Taxes receivable | -34.00%99M | -34.00%99M | -50.99%74M | 21.43%68M | 394.29%173M | 240.91%150M | 240.91%150M | 234.74%151M | 13.19%56M | -81.36%35M |
| -Related party accounts receivable | 82.32%299M | 82.32%299M | 128.97%332M | 60.53%305M | -5.79%179M | 5.81%164M | 5.81%164M | -23.03%145M | 18.68%190M | -7.35%190M |
| -Other receivables | 33.33%76M | 33.33%76M | -98.00%39M | -96.55%60M | 55.88%53M | 35.71%57M | 35.71%57M | 4,513.67%1.95B | 5,750.76%1.74B | -0.34%34M |
| -Recievables adjustments allowances | --0 | --0 | --0 | --0 | --0 | --0 | --0 | -1,171.59%-57M | -12,248.91%-67M | ---- |
| Inventory | -6.40%1.45B | -6.40%1.45B | -10.74%1.53B | -6.02%1.48B | 2.73%1.62B | -8.14%1.55B | -8.14%1.55B | -2.94%1.71B | -16.75%1.58B | -15.69%1.57B |
| Prepaid assets | 11.21%129M | 11.21%129M | -23.20%96M | -38.92%102M | -10.30%148M | -0.85%116M | -0.85%116M | -30.45%125M | -0.63%167M | 50.45%165M |
| Restricted cash | -25.00%15M | -25.00%15M | 23.08%16M | 23.08%16M | 30.77%17M | 53.85%20M | 53.85%20M | -9.39%13M | -95.70%13M | 128.04%13M |
| Total current assets | -4.65%6.48B | -4.65%6.48B | -24.83%5.6B | -22.73%5.5B | -3.45%6.65B | 53.20%6.79B | 53.20%6.79B | 42.55%7.45B | 30.23%7.12B | 34.09%6.89B |
| Non current assets | ||||||||||
| Net PPE | 3.42%20.26B | 3.42%20.26B | 11.13%20.85B | 11.58%20.19B | 13.66%19.8B | 6.16%19.59B | 6.16%19.59B | -2.74%18.76B | -5.73%18.1B | -6.88%17.42B |
| -Gross PPE | -0.84%53.85B | -0.84%53.85B | 10.62%57.57B | 10.95%56.36B | 11.79%55.22B | -29.25%54.31B | -29.25%54.31B | -30.97%52.04B | -31.35%50.8B | -32.08%49.4B |
| -Accumulated depreciation | 3.24%-33.6B | 3.24%-33.6B | -10.33%-36.72B | -10.61%-36.17B | -10.77%-35.42B | 40.45%-34.72B | 40.45%-34.72B | 40.68%-33.28B | 40.33%-32.7B | 40.81%-31.97B |
| Goodwill and other intangible assets | 13.39%432M | 13.39%432M | 41.41%420M | 49.46%417M | 50.56%402M | 48.25%381M | 48.25%381M | 13.58%297M | 5.06%279M | -0.94%267M |
| -Other intangible assets | 13.39%432M | 13.39%432M | 41.41%420M | 49.46%417M | 50.56%402M | 48.25%381M | 48.25%381M | 13.58%297M | 5.06%279M | -0.94%267M |
| Investments and advances | -17.86%1.61B | -17.86%1.61B | 3.18%1.92B | 9.19%1.91B | 14.29%2.1B | 16.39%1.96B | 16.39%1.96B | 0.44%1.86B | -6.52%1.75B | -6.70%1.84B |
| Non current accounts receivable | 93.20%653M | 93.20%653M | 141.43%775M | 178.10%762M | 111.54%440M | 78.84%338M | 78.84%338M | 55.66%321M | 70.44%274M | 31.18%208M |
| Related parties assets | 82.32%299M | 82.32%299M | 128.97%332M | 60.53%305M | -5.79%179M | 5.81%164M | 5.81%164M | -23.03%145M | 18.68%190M | -7.35%190M |
| Non current deferred assets | -97.27%9M | -97.27%9M | -94.03%4M | 1,115.79%231M | 1,616.67%309M | 1,733.33%330M | 1,733.33%330M | 293.98%67M | 18.61%19M | 12.37%18M |
| Other non current assets | ---- | ---- | ---- | ---- | --2M | ---- | ---- | ---- | ---- | ---- |
| Total non current assets | 1.61%22.96B | 1.61%22.96B | 12.49%23.97B | 15.15%23.52B | 16.72%23.06B | 9.69%22.6B | 9.69%22.6B | -1.48%21.31B | -5.33%20.42B | -6.73%19.76B |
| Total assets | 0.16%29.44B | 0.16%29.44B | 2.82%29.57B | 5.36%29.02B | 11.50%29.71B | 17.40%29.39B | 17.40%29.39B | 7.09%28.76B | 1.86%27.54B | 1.24%26.65B |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | -22.26%2.53B | -22.26%2.53B | -19.72%2.68B | 1.61%2.96B | 10.77%3.07B | 30.65%3.25B | 30.65%3.25B | 11.14%3.33B | 5.37%2.92B | 0.96%2.78B |
| -accounts payable | -22.98%2.17B | -22.98%2.17B | -18.58%2.38B | 2.16%2.6B | 9.63%2.65B | 23.41%2.82B | 23.41%2.82B | 7.80%2.92B | 1.20%2.54B | -4.60%2.42B |
| -Total tax payable | -22.25%290M | -22.25%290M | -24.08%268M | -2.21%310M | 24.23%364M | 119.41%373M | 119.41%373M | 89.84%353M | 50.56%317M | 69.64%293M |
| -Due to related parties current | 26.32%48M | 26.32%48M | -73.17%11M | -2.44%40M | -23.26%33M | 171.43%38M | 171.43%38M | -50.62%41M | 43.63%41M | 83.71%43M |
| -Other payable | -14.29%18M | -14.29%18M | 6.25%17M | 0.00%17M | 25.00%25M | 5.00%21M | 5.00%21M | -14.18%16M | -2.24%17M | 19.15%20M |
| Current accrued expenses | -23.16%73M | -23.16%73M | -55.77%69M | -10.53%68M | 57.75%112M | 63.79%95M | 63.79%95M | 119.56%156M | 24.28%76M | 0.04%71M |
| Current provisions | -34.29%251M | -34.29%251M | 21.51%226M | -25.37%150M | -36.71%131M | 111.05%382M | 111.05%382M | -3.17%186M | -59.44%201M | -58.06%207M |
| Current debt and capital lease obligation | 16.51%2.65B | 16.51%2.65B | 39.29%2.96B | 32.36%2.6B | 25.17%2.37B | 23.15%2.28B | 23.15%2.28B | 15.86%2.13B | 10.47%1.96B | 34.57%1.9B |
| -Current debt | 25.53%2.36B | 25.53%2.36B | 44.81%2.65B | 36.40%2.25B | 29.76%2.02B | 24.40%1.88B | 24.40%1.88B | 18.49%1.83B | 11.19%1.65B | 40.47%1.56B |
| -Current capital lease obligation | -19.46%298M | -19.46%298M | 5.07%311M | 10.93%345M | 3.87%349M | 8.50%370M | 8.50%370M | 1.87%296M | 6.81%311M | 12.62%336M |
| Current deferred liabilities | 67.07%279M | 67.07%279M | 181.82%217M | 230.88%225M | 128.23%283M | 22.79%167M | 22.79%167M | -58.37%77M | -59.04%68M | -9.13%124M |
| Other current liabilities | -36.14%1.4B | -36.14%1.4B | -54.21%1.09B | -49.23%1.12B | 2.16%2.13B | 3,874.55%2.19B | 3,874.55%2.19B | 3,369.37%2.39B | 2,324.15%2.21B | 14,578.95%2.09B |
| Current liabilities | -14.21%7.44B | -14.21%7.44B | -11.73%7.5B | -3.65%7.35B | 15.93%8.42B | 76.34%8.68B | 76.34%8.68B | 53.59%8.5B | 38.22%7.62B | 44.86%7.26B |
| Non current liabilities | ||||||||||
| Long term provisions | -43.73%610M | -43.73%610M | 48.54%1.12B | 41.76%1.09B | 57.29%1.08B | -59.25%1.08B | -59.25%1.08B | -65.37%756M | -64.30%771M | -68.32%686M |
| Long term debt and capital lease obligation | 14.22%8.5B | 14.22%8.5B | 15.55%8.27B | 6.19%7.96B | 4.44%7.89B | 6.19%7.44B | 6.19%7.44B | 4.45%7.16B | 14.36%7.49B | 16.07%7.55B |
| -Long term debt | 16.93%8.23B | 16.93%8.23B | 15.85%7.96B | 5.44%7.59B | 4.19%7.54B | 5.28%7.04B | 5.28%7.04B | 3.93%6.87B | 14.17%7.2B | 16.05%7.24B |
| -Long term capital lease obligation | -32.76%273M | -32.76%273M | 8.28%314M | 24.66%364M | 10.26%344M | 24.92%406M | 24.92%406M | 18.31%290M | 19.18%292M | 16.52%312M |
| Non current deferred liabilities | 118.35%607M | 118.35%607M | 397.56%612M | -67.88%308M | -75.97%280M | -79.86%278M | -79.86%278M | -89.18%123M | -30.77%959M | -30.54%1.17B |
| Non current accrued expenses | 85.29%63M | 85.29%63M | 225.00%26M | 750.00%34M | --33M | --34M | --34M | 556.06%8M | 34,059.17%4M | ---- |
| Other non current liabilities | 331.08%319M | 331.08%319M | 456.34%395M | 356.58%347M | 1,150.00%100M | 825.00%74M | 825.00%74M | 759.46%71M | -26.92%76M | 26.22%8M |
| Total non current liabilities | 23.82%10.95B | 23.82%10.95B | 28.41%10.44B | 4.67%9.75B | -0.35%9.39B | -20.06%8.85B | -20.06%8.85B | -20.33%8.13B | -8.93%9.31B | -9.30%9.42B |
| Total liabilities | 4.99%18.4B | 4.99%18.4B | 7.89%17.94B | 0.93%17.09B | 6.74%17.81B | 9.62%17.52B | 9.62%17.52B | 5.66%16.62B | 7.59%16.93B | 8.33%16.68B |
| Shareholders'equity | ||||||||||
| Share capital | -0.03%3.92B | -0.03%3.92B | 0.15%3.93B | 0.08%3.92B | 0.08%3.92B | 0.08%3.92B | 0.08%3.92B | 34,861.90%3.92B | 15,266.14%3.92B | 12,649.95%3.92B |
| -common stock | -0.03%3.92B | -0.03%3.92B | 0.15%3.93B | 0.08%3.92B | 0.08%3.92B | 0.08%3.92B | 0.08%3.92B | 34,861.90%3.92B | 15,266.14%3.92B | 12,649.95%3.92B |
| Retained earnings | -131.27%-756M | -131.27%-756M | -6.95%6.91B | 21.50%7.18B | 35.02%7.17B | 294.37%2.42B | 294.37%2.42B | -32.35%7.42B | -46.86%5.91B | -50.81%5.31B |
| Paid-in capital | -0.33%596M | -0.33%596M | -0.33%596M | -0.33%598M | -0.33%598M | -0.33%598M | -0.33%598M | 99,858.00%598M | --600M | --600M |
| Less: Treasury stock | 25.00%35M | 25.00%35M | -10.71%25M | -6.67%28M | -6.67%28M | -6.67%28M | -6.67%28M | 75.90%28M | --30M | --30M |
| Gains losses not affecting retained earnings | 49.42%7.08B | 49.42%7.08B | -54.55%5M | -21.43%11M | -21.43%11M | -16.90%4.74B | -16.90%4.74B | 10,012.81%11M | --14M | --14M |
| Other equity interest | 133.33%7M | 133.33%7M | 100.00%2M | 166.67%8M | 150.00%5M | 200.00%3M | 200.00%3M | -94.38%1M | --3M | --2M |
| Total stockholders'equity | -7.19%10.81B | -7.19%10.81B | -4.31%11.41B | 12.25%11.69B | 18.97%11.68B | 30.20%11.65B | 30.20%11.65B | 8.56%11.93B | -6.57%10.42B | -9.33%9.81B |
| Noncontrolling interests | 5.50%230M | 5.50%230M | 6.22%222M | 22.99%230M | 51.30%233M | 113.73%218M | 113.73%218M | 53.14%209M | 27.38%187M | 52.98%154M |
| Total equity | -6.96%11.04B | -6.96%11.04B | -4.13%11.63B | 12.44%11.92B | 19.47%11.91B | 31.15%11.87B | 31.15%11.87B | 9.11%12.14B | -6.13%10.61B | -8.75%9.97B |
| Currency Unit | USD | USD | USD | USD | USD | USD | USD | USD | USD | USD |
| Accounting Standards | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP | US-GAAP |
| Audit Opinions | Unqualified Opinion | -- | -- | -- | -- | Unqualified Opinion | -- | -- | -- | -- |