DBEHIGH SIGNALFINANCIAL10-K

DBE experienced severe financial deterioration with a 95% cash decline, 2,500% liability surge, and swing from $2.4M profit to $1.1M loss.

The dramatic 95% reduction in cash and equivalents from $47.6M to $2.6M raises immediate liquidity concerns, while the unexplained 2,562% spike in total liabilities suggests potential operational stress or significant new obligations. The combination of negative net income and severely depleted cash reserves creates a challenging financial position that requires immediate investor attention.

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

DBE's financial position deteriorated dramatically across all major metrics, with cash plummeting 95% from $47.6M to $2.6M while liabilities exploded over 2,500% to $899K. The fund swung from $2.4M in net income to a $1.1M loss despite maintaining positive but declining operating income of $1.7M, indicating significant non-operating pressures. The massive reduction in operating cash flow (down 88%) combined with continued but reduced shareholder returns through dividends and buybacks suggests potential liquidity stress in this energy commodity ETF.

FINANCIAL STATEMENT CHANGES
Total Liabilities
Balance Sheet
+2562.2%
$34K$899K

Liabilities grew 2562.2% — significant increase in debt or obligations, assess impact on financial flexibility.

Net Income
P&L
-146.4%
$2.4M-$1.1M

Net income declined 146.4% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-94.6%
$47.6M$2.6M

Cash declined 94.6% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Operating Cash Flow
Cash Flow
-88.4%
$30.4M$3.5M

Operating cash flow fell 88.4% — earnings quality concerns; investigate working capital changes and non-cash items.

Dividends Paid
Cash Flow
-55.3%
$3.6M$1.6M

Dividends cut 55.3% — significant signal of cash flow stress or capital reallocation priorities.

Share Buybacks
Cash Flow
-45.3%
$42.8M$23.4M

Buyback activity reduced 45.3% — capital being redeployed elsewhere or cash conservation underway.

Operating Income
P&L
-44.5%
$3.1M$1.7M

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

Net Interest Income
P&L
-42.8%
$3.6M$2.1M

Net interest income declined 42.8% — margin compression from rate changes or funding cost increases.

Interest Expense
P&L
+24.4%
$31K$39K

Interest costs rose 24.4% — monitor debt levels and coverage ratio in rising rate environment.

Stockholders Equity
Balance Sheet
-13.1%
$47.2M$41.0M

Equity decreased 13.1% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-26
ADDED
30, 2026 January 31, 2026 April 30, 2026 April 30, 2026 November 30, 2026 January 31, 2026 01-31-2025 April.
28, 2025 1 http://fasb.org/us-gaap/2025#USTreasuryAndGovernmentMember http://fasb.org/us-gaap/2025#USTreasuryAndGovernmentMember 0001383062 Open Commodity Futures Contracts Long Futures Contracts NYMEX WTI Crude Expiration Date January-2026 2025-12-31 0001383062 us-gaap:LimitedPartnerMember 2023-01-01 2023-12-31 0001383062 2024-12-31 0001383062 United States Treasury Obligations U.S.
The Index is intended to reflect the economic performance of investing in futures contracts on the energy sector.
Effective November 10, 2025, the Index comprised the following commodities: Light, Sweet Crude Oil (WTI); Ultra-Low Sulphur Diesel (also commonly known as Heating Oil); Brent Crude Oil; Gas Oil; RBOB Gasoline and Natural Gas (each, an Index Commodity, and collectively, the Index Commodities ).
The Managing Owner pays the Index Sponsor a licensing fee and an index services fee for performing its duties.
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REMOVED
Treasury Bills, 5.190% due June 6, 2024 2023-12-31 0001383062 us-gaap:GeneralPartnerMember 2022-01-01 2022-12-31 0001383062 Open Commodity Futures Contracts Long Futures Contracts NYMEX NY Harbor ULSD Expiration Date May-2024 2023-01-01 2023-12-31 0001383062 us-gaap:GeneralPartnerMember 2022-12-31 0001383062 United States Treasury Obligations 2024-12-31 0001383062 United States Treasury Obligations U.S.
Treasury Bills, 5.250% due March 7, 2024 2023-12-31 dbe:CreationUnit iso4217:USD xbrli:shares xbrli:pure xbrli:shares dbe:Contract dbe:Trust dbe:Segment iso4217:USD hI UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C.
The Index is intended to reflect the change in market value of the energy sector.
The commodities comprising the Index are Light Sweet Crude Oil, Ultra-Low Sulphur Diesel (also commonly known as Heating Oil), Brent Crude Oil, RBOB Gasoline (reformulated gasoline blendstock for oxygen blending, or RBOB ) and Natural Gas (each, an Index Commodity, and collectively, the Index Commodities ).
(the Index Sponsor ) to use the Index.The Managing Owner pays the Index Sponsor a licensing fee and an index services fee for performing its duties.
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