DBBHIGH SIGNALFINANCIAL10-K

DBB underwent dramatic operational and financial transformation with massive cash flow swing from +$16.7M to -$55.7M and significant expansion of both assets and equity alongside major changes to its base metals index composition.

The fund experienced a fundamental shift in its underlying investment strategy, expanding from three commodities (aluminum, zinc, copper) to six commodities including nickel and dual copper contracts, while changing its investment approach from tracking market value changes to reflecting futures contract performance. The dramatic operational cash flow reversal combined with massive asset growth suggests significant portfolio repositioning and increased trading activity.

Comparing 2026-03-02 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

DBB's financials show explosive growth with net income surging 309% to $30.6M and total assets expanding 71% to $202.8M, while stockholders' equity increased 80% to $202.5M. However, the fund experienced severe operational stress with cash flow swinging dramatically from positive $16.7M to negative $55.7M and cash reserves plummeting 82% to $4.9M. The combination of strong profitability growth alongside operational cash flow deterioration and depleted cash reserves creates a concerning liquidity dynamic that investors should monitor closely.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+696%
$5K$43K

Interest expense surged 696% — significant debt increase or rising rates materially impacting earnings.

Operating Cash Flow
Cash Flow
-433.5%
$16.7M-$55.7M

Operating cash flow fell 433.5% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+309.4%
$7.5M$30.6M

Net income grew 309.4% — bottom-line growth signals improving overall business health.

Total Liabilities
Balance Sheet
-95%
$5.9M$296K

Liabilities reduced 95% — deleveraging improves balance sheet strength and financial flexibility.

Cash & Equivalents
Balance Sheet
-82.3%
$27.4M$4.9M

Cash declined 82.3% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Stockholders Equity
Balance Sheet
+79.6%
$112.7M$202.5M

Equity base grew 79.6% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+70.9%
$118.7M$202.8M

Asset base grew 70.9% — expansion through organic growth, acquisitions, or capital deployment.

Share Buybacks
Cash Flow
-61.6%
$154.0M$59.2M

Buyback activity reduced 61.6% — capital being redeployed elsewhere or cash conservation underway.

Operating Income
P&L
-30.9%
$5.9M$4.0M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Net Interest Income
P&L
-27.8%
$6.9M$5.0M

Net interest income declined 27.8% — margin compression from rate changes or funding cost increases.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-26
ADDED
Treasury Bill, 4.340% due May 29, 2025 2024-12-31 0001383084 Open Commodity Futures Contracts Long Futures Contracts LME Copper Expiration Date May-2025 2024-12-31 0001383084 Open Commodity Futures Contracts Long Futures Contracts LME Nickel Expiration Date September - 2026 2025-12-31 0001383084 us-gaap:InvestmentAffiliatedIssuerMember srt:AffiliatedEntityMember 2024-01-01 2024-12-31 dbb:CreationUnit iso4217:USD xbrli:shares xbrli:pure xbrli:shares dbb:Contract dbb:Shareseries dbb:Segment iso4217:USD UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C.
The Index is intended to reflect the economic performance of investing in futures contracts on the base metals sector.
Effective November 10, 2025, the Index comprised the following commodities: Aluminum, Zinc, Lead, Nickel, Comex Copper and Copper Grade A (each, an Index Commodity, and collectively, the Index Commodities ).
The Index is intended to reflect the economic performance of investing in futures contracts on the base metals sector.
The Fund pursues its investment objective by investing in a portfolio of exchange-traded futures on commodities in the base metals sector.
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REMOVED
Treasury Bill, 5.250% due March 7, 2024 2023-12-31 0001383084 srt:AffiliatedEntityMember 2023-01-01 2023-12-31 0001383084 us-gaap:GeneralPartnerMember 2023-12-31 0001383084 us-gaap:USGovernmentCorporationsAndAgenciesSecuritiesMember us-gaap:InvestmentAffiliatedIssuerMember srt:AffiliatedEntityMember 2023-01-01 2023-12-31 0001383084 Open Commodity Futures Contracts Long Futures Contracts LME Copper Expiration Date May-2025 2024-01-01 2024-12-31 0001383084 Cash held with Morgan Stanley Co.
Treasury Bill, 5.240% due May 30, 2024 2023-12-31 0001383084 Cash held with Morgan Stanley Co.
The Index is intended to reflect the change in market value of the base metals sector.
The commodities comprising the Index are aluminum, zinc and copper Grade A (each an Index Commodity , and collectively, the Index Commodities ).
The Index is composed of notional amounts of each of the underlying Index Commodities.
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