GLLHIGH SIGNALFINANCIAL10-K

GLL experienced a dramatic financial transformation with net income swinging from -$39.4M to $1.7B while operating cash flow turned deeply negative at -$246.3M.

The massive $1.7B profit turnaround combined with negative operating cash flow of $246M creates a concerning disconnect that suggests potential non-cash gains or one-time items driving earnings rather than operational improvements. The company simultaneously increased share buybacks by 48% to $13B despite deteriorating cash generation, which raises questions about capital allocation strategy and sustainability.

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FINANCIAL ANALYSIS

GLL's financials show explosive growth with assets nearly doubling to $6.1B and stockholders' equity increasing 89% to $5.7B, while liabilities surged 167% to $339M. However, the company's operational health deteriorated significantly as operating cash flow swung from positive $209M to negative $246M, creating a stark contrast with the reported $1.7B net income gain. The combination of massive earnings improvement alongside severely weakened cash generation, coupled with aggressive $13B in share buybacks, suggests potential financial engineering rather than fundamental business improvement.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+4448.1%
-$39.4M$1.7B

Net income grew 4448.1% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-218%
$208.8M-$246.3M

Operating cash flow fell 218% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Liabilities
Balance Sheet
+167.3%
$126.8M$338.9M

Liabilities grew 167.3% — significant increase in debt or obligations, assess impact on financial flexibility.

Total Assets
Balance Sheet
+92.4%
$3.2B$6.1B

Asset base grew 92.4% — expansion through organic growth, acquisitions, or capital deployment.

Stockholders Equity
Balance Sheet
+89.2%
$3.0B$5.7B

Equity base grew 89.2% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Share Buybacks
Cash Flow
+48%
$8.8B$13.0B

Share repurchases increased 48% — management returning capital, signals confidence in intrinsic value.

Cash & Equivalents
Balance Sheet
+41.1%
$39.5M$55.7M

Cash position surged 41.1% — strong cash generation or capital raise providing significant financial cushion.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-28
ADDED
10-K false FY 0001415311 Rates shown represent discount rate at the time of purchase.
See Note 1 and Note 8 of these Notes to Financial Statements.
The positions and counterparties herein are as of December 31, 2025.
Government Agencies Short-term Debt Securities | ProShares VIX Short-Term Futures ETF 2024-12-31 0001415311 U.S.
Government Agencies Short-term Debt Securities | ProShares Ultra Bloomberg Crude Oil 2024-12-31 0001415311 U.S.
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REMOVED
The aggregate market value of each Fund s units held by non-affiliates as of June 30, 2024 and the number of outstanding units for each Fund as of February 21 , 2 0 25, are included in the table below.
On March 11, 2022, ProShares Capital Management LLC announced that it planned to close and liquidate ProShares UltraShort Australian Dollar ETF (ticker symbol: CROC) and ProShares Short Euro ETF (ticker symbol: EUFX).
The last day the liquidated funds accepted creation orders was on May 2, 2022.
Trading in each liquidated fund was suspended prior to market open on May 3, 2022.
Proceeds of the liquidation were sent to shareholders on May 12, 2022.
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