FXYMEDIUM SIGNALFINANCIAL10-K

FXY is losing its smaller reporting company status due to growth but experienced deteriorating profitability with net losses increasing 47% despite 21% asset growth.

The trust is transitioning out of smaller company status, indicating significant growth in public float, which is positive for scale and liquidity. However, the substantial increase in losses and interest expenses suggests operational challenges are offsetting the benefits of asset growth.

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

FXY showed strong balance sheet improvements with total assets growing 21% to $475.3M and dramatic liability reductions of 95% in both current and total liabilities, indicating much healthier financial positioning. However, profitability deteriorated significantly with net losses widening 47% to -$2.4M and interest expenses rising 37%, while operating cash flow remained deeply negative at -$2.4M. The overall picture suggests a growing but operationally challenged trust that has cleaned up its balance sheet but struggles with rising costs outpacing revenue generation.

FINANCIAL STATEMENT CHANGES
Current Liabilities
Balance Sheet
-98.7%
$4.3M$54K

Current liabilities reduced — improved short-term financial position and working capital health.

Total Liabilities
Balance Sheet
-94.8%
$3.1M$160K

Liabilities reduced 94.8% — deleveraging improves balance sheet strength and financial flexibility.

Net Income
P&L
-46.9%
-$1.6M-$2.4M

Net income declined 46.9% — review whether driven by operations, interest costs, or non-recurring items.

Operating Cash Flow
Cash Flow
-44.4%
-$1.6M-$2.4M

Operating cash flow fell 44.4% — earnings quality concerns; investigate working capital changes and non-cash items.

Interest Expense
P&L
+36.9%
$354K$485K

Interest expense surged 36.9% — significant debt increase or rising rates materially impacting earnings.

Total Assets
Balance Sheet
+20.7%
$393.7M$475.3M

Asset base grew 20.7% — expansion through organic growth, acquisitions, or capital deployment.

Current Assets
Balance Sheet
+11.3%
$114.2M$127.1M

Current assets grew 11.3% — improving short-term liquidity or inventory/receivables build.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-26
ADDED
As a result of the measurement of the registrant s public float as of the June 30, 2025 determination date, the registrant will no longer qualify as a smaller reporting company.
In accordance with applicable rules, the registrant is permitted to use the scaled disclosure requirements applicable to smaller reporting companies in this Annual Report on Form 10-K, and has elected to do so.
The Trust incurred $2,394,370 for the year ended December 31, 2025 in Sponsor s fees.
As a result of increasingly interconnected global economies and financial markets, armed conflict between countries or in a geographic region, including related geopolitical tensions or emergency measures, may impact the value of the currencies held by the Fund.
The United States, under the Trump administration, has implemented significant tariff increases on imports from a large number of countries, affecting a broad array of goods, and has signaled that additional tariffs may be imposed.
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REMOVED
The Trust incurred $1,474,607 for the year ended December 31, 2024 in Sponsor s fees.
As a result of increasingly interconnected global economies and financial markets, armed conflict between countries or in a geographic region, for example the current conflicts between Russia and Ukraine in Europe and Hamas and Israel in the Middle East, may impact the value of the currencies held by the Fund.
Pandemics and other public health emergencies could disrupt the global economy and adversely impact the Trust's performance.
The impact of the COVID-19 pandemic was extensive in many aspects of society.
The outbreak resulted in a significant number of deaths, adversely impacted global commercial activity, and led to significant uncertainty and disruptions in the global economy and financial markets.
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