BITWHIGH SIGNALFINANCIAL10-K

BITW experienced severe financial deterioration with net income swinging from $664.6M profit to $165.9M loss while liabilities surged 564%.

The dramatic reversal from massive profitability to significant losses, combined with the explosion in liabilities and decline in total assets, suggests major operational or market challenges that could threaten the fund's stability. The substantial increase in operating cash flow appears disconnected from the underlying profitability collapse, which raises questions about cash flow sustainability and the nature of the fund's operations.

Comparing 2026-03-02 vs 2025-02-20View on EDGAR →
FINANCIAL ANALYSIS

BITW's financials show extreme volatility with net income plummeting nearly $830M from profit to loss, while paradoxically operating cash flow surged over 200,000% to $152.9M. Total assets declined 23.4% to $1.0B as liabilities exploded 564% to $18.9M, and cash reserves were nearly depleted with an 80% drop to just $15K. This combination of massive profit deterioration, liability growth, asset decline, and cash depletion alongside surging operating cash flow presents a contradictory and potentially unsustainable financial picture that warrants immediate investor attention.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+201065.8%
$76K$152.9M

Operating cash flow surged 201065.8% — exceptional cash generation, highest quality earnings signal.

Total Liabilities
Balance Sheet
+563.6%
$2.9M$18.9M

Liabilities grew 563.6% — significant increase in debt or obligations, assess impact on financial flexibility.

Net Income
P&L
-125%
$664.6M-$165.9M

Net income declined 125% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-80.4%
$77K$15K

Cash declined 80.4% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Total Assets
Balance Sheet
-23.4%
$1.4B$1.0B

Total assets contracted 23.4% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-20
ADDED
Commission File Number 001-42994 Bitwise 10 Crypto Index ETF (Exact name of registrant as specified in its charter) Delaware 82-3002349 (State or Other Jurisdiction of Incorporation or Organization) (I.R.S.
Each of the following terms has the meaning set forth below: 1933 Act: The Securities Act of 1933, as amended.
Administration Agreement: The Trust Administration and Accounting Agreement with BNY Mellon.
Agent Execution Model: The model whereby the Prime Execution Agent, acting in an agency capacity, conducts Crypto Asset purchases and sales on behalf of the Trust with third parties through its Coinbase prime service pursuant to the Prime Execution Agreement.
Airdrops : A method to promote the launch and use of new Crypto Assets by providing a small amount of such new Crypto Assets to the private wallets or exchange accounts that support the new Crypto Asset and that hold existing related Crypto Assets.
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REMOVED
Each of the following terms has the meaning set forth below: Airdrops mean a method to promote the launch and use of new Crypto Assets by providing a small amount of such new Crypto Assets to the private wallets or exchange accounts that support the new Crypto Asset and that hold existing related Crypto Assets.
Bitcoin or BTC means a type of Crypto Asset based on an open-source cryptographic protocol existing on the Bitcoin network, comprising one type of the Crypto Assets underlying the Trust's Shares.
Hard Fork occurs when there is a change in the set of rules governing a Blockchain that makes it more restrictive than the previous set of rules in place.
Index means the Bitwise 10 Large Cap Crypto Index, the benchmark index for the Trust.
Market-Capitalization Weighted means the top 10 Crypto Assets in the Bitwise 10 Crypto Index selected and held in proportion to their valuation.
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