BNOHIGH SIGNALFINANCIAL10-K

BNO experienced a dramatic financial deterioration with revenue swinging from $3.0M profit to -$5.2M loss while nearly doubling outstanding shares from 3.1M to 6.05M.

The massive swing from positive to negative revenue (-273%) combined with the 95% increase in outstanding shares suggests significant dilution and potential structural challenges in the fund's ability to track Brent crude oil effectively. The removal of language about contango and backwardation impacts may indicate management is de-emphasizing these risks despite the poor performance.

Comparing 2026-02-27 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

BNO's financials show across-the-board deterioration with revenue collapsing from $3.0M to -$5.2M (-273%), net income turning negative from $2.7M to -$4.1M, and operating cash flow swinging from positive $7.0M to negative -$3.7M. Total assets declined 12.3% to $100.7M while liabilities decreased modestly by 13.2% to $300K. The combination of negative performance metrics alongside the significant share dilution (nearly doubling outstanding shares) signals fundamental challenges in the fund's operational effectiveness and suggests investors may be experiencing substantial value erosion.

FINANCIAL STATEMENT CHANGES
Revenue
P&L
-273.1%
$3.0M-$5.2M

Revenue declined 273.1% — significant demand weakness or market share loss warrants investigation.

Net Income
P&L
-251.4%
$2.7M-$4.1M

Net income declined 251.4% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
-153.1%
$7.0M-$3.7M

Operating cash flow fell 153.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Liabilities
Balance Sheet
-13.2%
$346K$300K

Liabilities reduced 13.2% — deleveraging improves balance sheet strength and financial flexibility.

Total Assets
Balance Sheet
-12.3%
$114.9M$100.7M

Total assets contracted 12.3% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
The registrant had 6,050,000 outstanding shares as of February 23, 2026.
(It is important to note that the disclosure above ignores the potential costs associated with physically owning and storing Brent crude oil, which could be substantial.) Who is USCF?
The price of crude oil is established by the supply and demand conditions in the global market overall, and more particularly, in the main refining centers of Singapore, Northwest Europe, and the U.S.
The accountability levels for the Benchmark Futures Contract and other Futures Contracts traded on U.S.-based futures exchanges, such as the NYMEX, are not a fixed ceiling, but rather a threshold above which the exchange may exercise greater scrutiny and control over an investor s positions.
As of December 31, 2025, BNO held 1,651 Futures Contracts for Brent crude oil traded on the ICE Futures.
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REMOVED
The registrant had 3,100,000 outstanding shares as of February 24, 2025.
This is because natural market forces called contango and backwardation may impact and have impacted the total return on an investment in BNO s shares during the past year relative to a hypothetical direct investment in Brent crude oil and, in the future, it is likely that the relationship between the market price of BNO s shares and the changes in the spot price of Brent crude oil will continue to be impacted by contango and backwardation.
As of December 31, 2024, BNO held 1,535 Futures Contracts for Brent crude oil traded on the ICE Futures.
Position limits differ from accountability levels in that they represent fixed limits on the maximum number of futures contracts that any person may hold and cannot be exceeded without express CFTC authority to do so.
( ISDA ) that provides for the netting of its overall exposure to its counterparty and requires the posting by each party to cover the mark - to - market exposure of a counterparty to the other counterparty.
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