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 | (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 | 258.84%27.03M | 258.84%27.03M | -77.83%2.49M | 12.89%7.53M | 12.89%7.53M | -17.35%11.23M | -67.56%6.67M | --6.67M | --13.59M | --20.57M |
| -Cash and cash equivalents | 258.84%27.03M | 258.84%27.03M | -68.24%2.45M | 12.89%7.53M | 12.89%7.53M | -43.17%7.72M | -67.56%6.67M | --6.67M | --13.59M | --20.57M |
| -Short-term investments | ---- | ---- | -98.94%37K | ---- | ---- | --3.51M | ---- | ---- | ---- | ---- |
| Receivables | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --753.26K | ---- |
| -Accounts receivable | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --304.5K | ---- |
| -Loans receivable | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --140K | ---- |
| -Related party accounts receivable | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --598.79K | ---- |
| -Other receivables | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --448.76K | ---- |
| Inventory | --0 | --0 | -51.94%1.19M | -18.54%2.32M | -18.54%2.32M | -18.74%2.47M | 61.18%2.85M | --2.85M | --3.04M | --1.77M |
| Prepaid assets | -1.98%593K | -1.98%593K | -52.63%397K | 19.33%605K | 19.33%605K | --838K | 518.29%507K | --507K | ---- | --82K |
| Restricted cash | 2,288.24%812K | 2,288.24%812K | ---- | --34K | --34K | ---- | --0 | --0 | --0 | ---- |
| Other current assets | 189.51%469K | 189.51%469K | -39.61%369K | -33.88%162K | -33.88%162K | --611K | -52.43%245K | --245K | ---- | --515K |
| Total current assets | 171.30%28.9M | 171.30%28.9M | -70.67%4.44M | 3.71%10.65M | 3.71%10.65M | -12.84%15.15M | -55.21%10.27M | --10.27M | --17.38M | --22.93M |
| Non current assets | ||||||||||
| Net PPE | -46.61%1.02M | -46.61%1.02M | -30.27%1.77M | -34.49%1.9M | -34.49%1.9M | 8.10%2.54M | 32.75%2.9M | --2.9M | --2.35M | --2.19M |
| -Gross PPE | -40.25%1.65M | -40.25%1.65M | -30.27%1.77M | -20.90%2.76M | -20.90%2.76M | 8.10%2.54M | 37.36%3.49M | --3.49M | --2.35M | --2.54M |
| -Accumulated depreciation | 26.22%-636K | 26.22%-636K | ---- | -45.85%-862K | -45.85%-862K | ---- | -65.55%-591K | ---591K | ---1.28M | ---357K |
| Goodwill and other intangible assets | --91.63M | --91.63M | ---- | --0 | --0 | ---- | ---- | ---- | ---- | ---- |
| -Other intangible assets | --91.63M | --91.63M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
| Non current accounts receivable | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --79.3K | ---- |
| Related parties assets | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --598.79K | ---- |
| Non current prepaid assets | 778.02%799K | 778.02%799K | 22.12%127K | 15.19%91K | 15.19%91K | --104K | -12.22%79K | --79K | ---- | --90K |
| Other non current assets | 15.10%221K | 15.10%221K | -5.02%208K | -14.29%192K | -14.29%192K | 1.52%219K | 0.00%224K | --224K | --215.72K | --224K |
| Total non current assets | 4,188.60%93.66M | 4,188.60%93.66M | -26.44%2.11M | -31.86%2.18M | -31.86%2.18M | 8.25%2.87M | 28.20%3.21M | --3.21M | --2.65M | --2.5M |
| Total assets | 854.78%122.57M | 854.78%122.57M | -63.63%6.55M | -4.75%12.84M | -4.75%12.84M | -10.05%18.01M | -47.01%13.48M | --13.48M | --20.03M | --25.43M |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | 112.85%1.21M | 112.85%1.21M | 138.11%831K | -16.47%568K | -16.47%568K | -86.02%349K | 37.37%680K | --680K | --2.5M | --495K |
| -accounts payable | -40.07%178K | -40.07%178K | 95.05%591K | -44.59%297K | -44.59%297K | -75.50%303K | 10.52%536K | --536K | --1.24M | --485K |
| -Total tax payable | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --652.71K | ---- |
| -Due to related parties current | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --0 | ---- |
| -Other payable | 280.44%1.03M | 280.44%1.03M | 421.74%240K | 88.19%271K | 88.19%271K | -96.35%46K | 1,340.00%144K | --144K | --1.26M | --10K |
| Current accrued expenses | 93.16%989K | 93.16%989K | 24.30%619K | -47.49%512K | -47.49%512K | 396.04%498K | 286.90%975K | --975K | --100.4K | --252K |
| Current debt and capital lease obligation | -91.30%292K | -91.30%292K | 7.16%3.47M | 985.76%3.36M | 985.76%3.36M | 1,033.94%3.24M | -3.74%309K | --309K | --285.55K | --321K |
| -Current debt | ---- | ---- | 7.83%3.15M | --3.04M | --3.04M | --2.93M | ---- | ---- | ---- | ---- |
| -Current capital lease obligation | -7.01%292K | -7.01%292K | 0.96%316K | 1.62%314K | 1.62%314K | 9.61%313K | -3.74%309K | --309K | --285.55K | --321K |
| Current deferred liabilities | 62.07%141K | 62.07%141K | -74.46%94K | -67.54%87K | -67.54%87K | -13.78%368K | 197.78%268K | --268K | --426.84K | --90K |
| Current liabilities | -43.49%2.93M | -43.49%2.93M | 12.96%5.78M | 59.59%5.19M | 59.59%5.19M | 59.37%5.12M | 11.37%3.25M | --3.25M | --3.21M | --2.92M |
| Non current liabilities | ||||||||||
| Long term debt and capital lease obligation | -27.76%432K | -27.76%432K | -41.26%484K | -42.22%598K | -42.22%598K | -25.89%824K | -17.33%1.04M | --1.04M | --1.11M | --1.25M |
| -Long term capital lease obligation | -27.76%432K | -27.76%432K | -41.26%484K | -42.22%598K | -42.22%598K | -25.89%824K | -17.33%1.04M | --1.04M | --1.11M | --1.25M |
| Non current deferred liabilities | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | --605.75K | ---- |
| Derivative product liabilities | --0 | --0 | 140.33%435K | --331K | --331K | --181K | --0 | --0 | ---- | ---- |
| Total non current liabilities | -53.50%432K | -53.50%432K | -8.56%919K | -10.24%929K | -10.24%929K | -41.49%1.01M | -17.33%1.04M | --1.04M | --1.72M | --1.25M |
| Total liabilities | -45.01%3.37M | -45.01%3.37M | 9.43%6.7M | 42.73%6.12M | 42.73%6.12M | 24.21%6.12M | 2.76%4.29M | --4.29M | --4.93M | --4.17M |
| Shareholders'equity | ||||||||||
| Share capital | 1,290.00%139K | 1,290.00%139K | 0.00%10K | 100.00%10K | 100.00%10K | 117.33%10K | 0.00%5K | --5K | --4.6K | --5K |
| -common stock | 1,290.00%139K | 1,290.00%139K | 0.00%10K | 100.00%10K | 100.00%10K | 117.33%10K | 0.00%5K | --5K | --4.6K | --5K |
| Retained earnings | -95.56%-113.76M | -95.56%-113.76M | -24.42%-65.22M | -23.29%-58.17M | -23.29%-58.17M | -25.77%-52.42M | -33.18%-47.18M | ---47.18M | ---41.68M | ---35.43M |
| Paid-in capital | 249.24%234.08M | 249.24%234.08M | 0.44%67.12M | 14.03%67.03M | 14.03%67.03M | 31.57%66.82M | 0.86%58.78M | --58.78M | --50.79M | --58.28M |
| Gains losses not affecting retained earnings | 41.22%-1.26M | 41.22%-1.26M | 18.29%-2.06M | 11.06%-2.15M | 11.06%-2.15M | -142.12%-2.52M | -51.35%-2.41M | ---2.41M | --5.98M | ---1.6M |
| Other equity interest | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---127.56K | ---- |
| Total stockholders'equity | 1,674.34%119.2M | 1,674.34%119.2M | -101.23%-146K | -26.90%6.72M | -26.90%6.72M | -21.23%11.89M | -56.78%9.19M | --9.19M | --15.1M | --21.26M |
| Noncontrolling interests | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---523.64K | ---- |
| Total equity | 1,674.34%119.2M | 1,674.34%119.2M | -101.23%-146K | -26.90%6.72M | -26.90%6.72M | -21.23%11.89M | -56.78%9.19M | --9.19M | --15.1M | --21.26M |
| 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 with Explanatory Notes | -- | -- | Unqualified Opinion with Explanatory Notes | -- | -- | -- |