DBOHIGH SIGNALFINANCIAL10-K

DBO experienced a dramatic financial deterioration with net income swinging from $19.6M profit to $19.4M loss while cash holdings plummeted 53%.

This represents a complete reversal of the fund's financial performance, with the swing from significant profitability to substantial losses indicating major underlying stress in the crude oil futures markets or fund operations. The massive decline in cash position combined with increased liabilities suggests potential liquidity concerns or significant redemption pressures that investors should monitor closely.

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

DBO's financials show severe deterioration across all key metrics, with net income swinging nearly 200% from profit to loss, operating cash flow turning dramatically negative from $53M positive to -$13.2M, and cash reserves cut in half to $32.2M. Total liabilities spiked 457% while operating income and net interest income both declined significantly, painting a picture of a fund under substantial financial stress. Despite the poor performance, the fund increased share buybacks to $124.4M, which combined with the cash decline and negative operating flows, raises questions about capital allocation and liquidity management during this challenging period.

FINANCIAL STATEMENT CHANGES
Total Liabilities
Balance Sheet
+457.5%
$130K$725K

Liabilities grew 457.5% — significant increase in debt or obligations, assess impact on financial flexibility.

Net Income
P&L
-199.1%
$19.6M-$19.4M

Net income declined 199.1% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
-124.8%
$53.0M-$13.2M

Operating cash flow fell 124.8% — earnings quality concerns; investigate working capital changes and non-cash items.

Cash & Equivalents
Balance Sheet
-53.1%
$68.6M$32.2M

Cash declined 53.1% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Interest Expense
P&L
+39%
$74K$103K

Interest expense surged 39% — significant debt increase or rising rates materially impacting earnings.

Operating Income
P&L
-31.3%
$10.2M$7.0M

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

Dividends Paid
Cash Flow
-30.5%
$10.2M$7.1M

Dividends cut 30.5% — significant signal of cash flow stress or capital reallocation priorities.

Net Interest Income
P&L
-28.8%
$11.9M$8.5M

Net interest income declined 28.8% — margin compression from rate changes or funding cost increases.

Share Buybacks
Cash Flow
+13.1%
$110.0M$124.4M

Share repurchases increased 13.1% — management returning capital, signals confidence in intrinsic value.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-26
ADDED
Treasury Bill, 4.400% due March 6, 2025 2024-12-31 0001383058 us-gaap:USTreasurySecuritiesMember 2024-12-31 0001383058 us-gaap:LimitedPartnerMember 2024-12-31 0001383058 srt:AffiliatedEntityMember 2024-12-31 dbo:CreationUnit iso4217:USD xbrli:shares xbrli:pure xbrli:shares dbo:Contract dbo:Shareseries 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 crude oil sector.
Effective November 10, 2025, the single Index Commodity comprising the Index is Light, Sweet Crude Oil (WTI) (the Index Commodity ).
The Index is intended to reflect the economic performance of investing in futures contracts on the crude oil sector.
and European exchanges are eligible for inclusion in the Index.
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REMOVED
10-K false FY 0001383058 http://fasb.org/us-gaap/2024#USTreasuryBillSecuritiesMember http://fasb.org/us-gaap/2024#USTreasuryBillSecuritiesMember 2025-02-28 2024-12-31 http://fasb.org/us-gaap/2024#USTreasuryAndGovernmentMember http://fasb.org/us-gaap/2024#USTreasuryAndGovernmentMember http://fasb.org/us-gaap/2024#USTreasuryAndGovernmentMember two days 0001383058 United States Treasury Obligations, U.S.
The Index is intended to reflect the change in market value of the crude oil sector.
The single commodity comprising the Index is Light Sweet Crude Oil (WTI) (the Index Commodity ).
The notional amount of the Index Commodity included in the Index is intended to reflect the changes in market value of the Index Commodity within the Index.
The closing level of the Index is calculated on each business day by the Index Sponsor based on the closing price of the futures contracts for the Index Commodity and the notional amount of such Index Commodity.
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