NCIQHIGH SIGNALOPERATIONAL10-Q

NCIQ has fundamentally expanded its crypto investment scope beyond just Bitcoin and Ether to include broader index constituents, while experiencing a massive 15,020% increase in liabilities.

The Trust has undergone a significant operational transformation, moving from a limited two-asset Bitcoin/Ether strategy to a broader crypto index approach under a new amended trust agreement. This represents a material change in investment strategy and risk profile that investors need to evaluate carefully. The dramatic liability increase, while assets also grew substantially, suggests major operational or structural changes that require close monitoring.

Comparing 2025-11-10 vs 2025-08-12View on EDGAR →
FINANCIAL ANALYSIS

The Trust demonstrated strong growth with total assets increasing 25.2% to $157.3M and net income surging 68.8% to $40.4M, indicating robust operational performance. However, the most concerning development is the extraordinary 15,020% spike in total liabilities from $25K to $3.7M, which dramatically altered the Trust's balance sheet structure. While the asset growth and income performance are positive, the massive liability increase raises significant questions about new obligations or operational changes that investors must scrutinize.

FINANCIAL STATEMENT CHANGES
Total Liabilities
Balance Sheet
+15020.2%
$25K$3.7M

Liabilities grew 15020.2% — significant increase in debt or obligations, assess impact on financial flexibility.

Net Income
P&L
+68.8%
$23.9M$40.4M

Net income grew 68.8% — bottom-line growth signals improving overall business health.

Total Assets
Balance Sheet
+25.2%
$125.6M$157.3M

Asset base grew 25.2% — expansion through organic growth, acquisitions, or capital deployment.

LANGUAGE CHANGES
NEW — 2025-11-10
PRIOR — 2025-08-12
ADDED
The Trust operates pursuant to the Third Amended and Restated Trust Agreement dated September 18, 2025.
The Trust s investment objective is to align the daily changes in the Shares net asset value ( NAV ) with the daily price changes of the Index, minus operational expenses and liabilities, by investing in the index constituents ( Index Constituents ).
An investment in the Trust is subject to the risks of an investment in the Index Constituents of which are subject to a high degree of price variability, as well as to the risks of crypto asset markets more generally.
In the opinion of management of the Sponsor of the Trust, all adjustments (which include normal recurring adjustments) necessary to present fairly the financial position and results of operations for the 3 months ended September 30, 2025 and for the period from January 21, 2025 through September 30,2025, and for all interim periods presented have been made.
The NAV and NAV per Share will be calculated using the fair value of the Index Constituents held by the Trust based on the price provided by this exchange market, as of 4:00 p.m.
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REMOVED
F- 1 Hashdex Nasdaq Crypto Index US ETF SCHEDULE OF INVESTMENTS June 30, 2025* (Unaudited) Description: Assets Fair Value Percentage of Net Assets Quantity Crypto Assets Bitcoin $ 110,683,388 88.12 % 1,028.79474340 Ether 14,884,342 11.84 5,924.54598631 Total Crypto Assets (cost $ 101,364,710 ) 125,567,730 99.97 Total Investments (cost $ 101,364,710 ) 125,567,730 99.97 Other Assets in Excess of Liabilities 40,799 0.03 Total Net Assets $ 125,608,529 100.00 % * No comparative statement shown/provided as it is the Trust s first fiscal year of operations.
The Trust operates pursuant to the Trust Agreement dated December 23, 2024.
Under its current investment objective, the Trust is limited to holding only two components: bitcoin and ether.
The Trust s investment objective is to align the daily changes in the Shares net asset value ( NAV ) with the daily price changes of the Index, minus operational expenses and liabilities, by investing in the index constituents ( Index Constituents ), which are only bitcoin and ether, in the same proportions of the Index.
An investment in the Trust is subject to the risks of an investment in bitcoin and in ether, both of which are subject to a high degree of price variability, as well as to the risks of crypto asset markets more generally.
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