KOLDHIGH SIGNALFINANCIAL10-K

KOLD experienced substantial growth in both total assets and stockholders' equity, with assets nearly doubling to $6.1B while maintaining strong capital return activity through increased share buybacks.

The dramatic expansion in assets and equity suggests significant capital inflows or portfolio appreciation, which is particularly notable for an ETF structure. The concurrent increase in share buyback activity to $13.0B indicates robust cash generation and management's commitment to returning capital to shareholders.

Comparing 2026-02-26 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

KOLD's balance sheet expanded substantially with total assets growing from $3.2B to $6.1B and stockholders' equity increasing proportionally to $5.7B. Cash and equivalents grew moderately to $55.7M, while share buybacks increased meaningfully to $13.0B. This financial profile suggests strong operational performance with significant asset growth accompanied by disciplined capital allocation through enhanced shareholder returns.

FINANCIAL STATEMENT CHANGES
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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