CORNMEDIUM SIGNALOPERATIONAL10-K

CORN executed a 1-for-5 reverse stock split on November 25, 2025, while experiencing significant portfolio restructuring with declining assets and improving but still negative performance metrics.

The reverse stock split typically indicates management's attempt to boost share price, often signaling underlying performance concerns or exchange listing requirements. The combination of structural changes, new fund additions, and updated commodity portfolio allocations suggests active repositioning of the trust's investment strategy.

Comparing 2026-03-02 vs 2025-03-05View on EDGAR →
FINANCIAL ANALYSIS

The financial picture shows mixed signals with total assets declining 25.9% to $241.7M while liabilities increased 49.4% to $17.0M, indicating potential portfolio rebalancing or redemption pressures. However, operating performance improved meaningfully with net losses narrowing 44.6% to -$26.5M and operating cash flow losses reducing 29.1% to -$39.4M, suggesting better operational efficiency despite the asset base contraction. The overall trend indicates a smaller but potentially more efficient operation, though the reverse split and continued losses warrant investor caution.

FINANCIAL STATEMENT CHANGES
Total Liabilities
Balance Sheet
+49.4%
$11.4M$17.0M

Liabilities grew 49.4% — significant increase in debt or obligations, assess impact on financial flexibility.

Net Income
P&L
+44.6%
-$47.9M-$26.5M

Net income grew 44.6% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
+29.1%
-$55.6M-$39.4M

Operating cash flow grew 29.1% — strong conversion of earnings to cash, healthy business fundamentals.

Total Assets
Balance Sheet
-25.9%
$326.0M$241.7M

Total assets contracted 25.9% — asset sales, write-downs, or balance sheet optimization underway.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-03-05
ADDED
false false false false true true 8,156,688 12,632,301 5 4 2 4 4 0 0 0 0 0 6 6 4 12,632,301 12,632,301 During the year ended December 31, 2025, the Fund effected the following reverse share split: November 25, 2025, a 1 for 5 reverse share split.
Per-share information for all prior periods has been retroactively adjusted to reflect this reverse share split.
The Hashdex Bitcoin Futures ETF was transferred to the Tidal Commodities Trust I as described in Note 1 to these financials.
During the year ended December 31, 2025, the Fund effected the following reverse stock split: November 25, 2025, 1 for 5.
The per share information for prior periods have been retroactively adjusted to reflect this reverse stock split.
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REMOVED
true false false false false 5 4 2 4 4 2022 2023 2024 0 0 0 0 0 12,632,301 19,469,359 3 4 2022 2023 2024 0 0 0 0 0 2 3 2 2022 2023 2024 0 0 0 0 0 2 3 2 2022 2023 2024 0 0 0 0 0 2 3 4 2022 2023 2024 0 0 0 0 0 2 12,632,301 19,469,359 2 4 2022 2023 2024 0 0 0 0 0 4 The Hashdex Bitcoin Futures ETF was transferred to the Tidal Commodities Trust I as described in Note 1 to these financials.
WEIGHT (%) CBOT corn futures MAY25 974 $ 22,682,025 35 % CBOT corn futures JUL25 829 $ 19,429,688 30 % CBOT corn futures DEC25 1,019 $ 22,609,063 35 % TOTAL $ 64,720,776 100 % SOYB Benchmark Component Futures Contracts NUMBER OF CONTRACTS NOTIONAL AMT.
WEIGHT (%) CBOT soybean futures MAR25 175 $ 8,841,875 35 % CBOT soybean futures MAY25 148 $ 7,564,650 30 % CBOT soybean futures NOV25 172 $ 8,817,150 35 % TOTAL $ 25,223,675 100 % CANE Benchmark Component Futures Contracts NUMBER OF CONTRACTS NOTIONAL AMT.
WEIGHT (%) ICE sugar futures MAY25 219 $ 4,378,248 35 % ICE sugar futures JUL25 192 $ 3,763,200 30 % ICE sugar futures MAR26 222 $ 4,400,928 35 % TOTAL $ 12,542,376 100.00 % WEAT Benchmark Component Futures Contracts NUMBER OF CONTRACTS NOTIONAL AMT.
The outlook provided below is from the January 10, 2025 USDA report.
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