DBCHIGH SIGNALOPERATIONAL10-K

DBC substantially expanded its commodity index composition from 14 to 28 underlying commodities while experiencing a dramatic decline in cash position and operating performance.

The fund has fundamentally altered its investment strategy by doubling the number of tracked commodities and shifting from a simple notional amount approach to a more sophisticated selection methodology based on market liquidity and production volumes. This represents a major structural change that could significantly impact tracking performance and volatility characteristics for existing shareholders.

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

DBC experienced a substantial decline in cash and equivalents alongside meaningfully lower operating cash flow and operating income, suggesting significant capital deployment or distribution activity. The reduction in dividends paid and share buybacks indicates management is conserving cash amid this transition period. Despite lower interest rates environment, the fund maintained positive net interest income, though at reduced levels compared to the prior period.

FINANCIAL STATEMENT CHANGES
Cash & Equivalents
Balance Sheet
-87.6%
$745.6M$92.1M

Cash declined 87.6% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Cash Flow
Cash Flow
-67.1%
$431.5M$141.9M

Operating cash flow fell 67.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Liabilities
Balance Sheet
-56.5%
$7.6M$3.3M

Liabilities reduced 56.5% — deleveraging improves balance sheet strength and financial flexibility.

Interest Expense
P&L
+46.4%
$349K$511K

Interest expense surged 46.4% — significant debt increase or rising rates materially impacting earnings.

Dividends Paid
Cash Flow
-40.3%
$68.1M$40.6M

Dividends cut 40.3% — significant signal of cash flow stress or capital reallocation priorities.

Operating Income
P&L
-40.2%
$69.1M$41.4M

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

Net Interest Income
P&L
-37.3%
$82.6M$51.8M

Net interest income declined 37.3% — margin compression from rate changes or funding cost increases.

Share Buybacks
Cash Flow
-35.3%
$562.2M$363.5M

Buyback activity reduced 35.3% — capital being redeployed elsewhere or cash conservation underway.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-26
ADDED
The Index is intended to reflect the economic performance of investing in futures contracts on a basket of commodities.
Effective November 10, 2025, the Index comprised the following commodities: Light Sweet Crude Oil (WTI), Gas Oil, Ultra-Low Sulphur Diesel (also commonly known as Heating Oil), RBOB Gasoline, Natural Gas, Brent Crude, Gold, Silver, Platinum, Aluminum, Zinc, Comex Copper, Copper Grade A, Lead, Nickel, Feeder Cattle, Cocoa, Coffee, Corn, Cotton, Lean Hogs, Live Cattle, Wheat, Wheat (Kansas Wheat), Soybean Meal, Soybean Oil, Soybeans, and Sugar (each, an Index Commodity, and collectively, the Index Commodities ).
The Index is intended to reflect the economic performance of investing in futures contracts on a basket of commodities in the energy, precious metals, industrial metals and/or agriculture sectors.
The Index Sponsor selects and weights commodities in the Index on an annual basis based on (i) the value and liquidity of the market for associated commodity futures contracts and (ii) their production volume (in order to factor in the relative importance of the commodity in the global economy).
Commodity futures quoted in US Dollars and listed on major US and European exchanges are eligible for inclusion in the Index.
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REMOVED
Treasury Bill, 5.240% due May 30, 2024 2023-12-31 0001328237 us-gaap:LongMember dbc:IFUSSugarMember 2023-12-31 0001328237 us-gaap:LongMember dbc:NYMSNYHabourULSDMember 2024-12-31 0001328237 United States Treasury Obligations U.S.
The Index is intended to reflect the change in market value of the commodity sector.
The commodities comprising the Index are Light Sweet Crude Oil, Ultra-Low Sulphur Diesel (also commonly known as Heating Oil), Aluminum, Gold, Corn, Wheat, Brent Crude Oil, Copper Grade A, Natural Gas, RBOB Gasoline (reformulated gasoline blendstock for oxygen blending, or RBOB ), Silver, Soybeans, Sugar and Zinc (each, an Index Commodity, and collectively, the Index Commodities ).
The Index is composed of notional amounts of each of the underlying Index Commodities.
The notional amount of each Index Commodity included in the Index is intended to reflect the changes in market value of each such Index Commodity within the Index.
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