UDNHIGH SIGNALFINANCIAL10-K

UDN experienced explosive growth with assets increasing 170% to $138.7M and a dramatic swing from -$3.4M net loss to +$9.0M profit, while operating cash flow collapsed from +$10.9M to -$78.5M.

The massive asset growth and profitability turnaround suggest strong investor inflows and improved investment performance for this currency ETF. However, the severe deterioration in operating cash flow despite higher profits creates a concerning disconnect that warrants investigation into the fund's liquidity management and operational efficiency.

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

UDN shows remarkable expansion with total assets growing 170% to $138.7M driven by a 4,458% surge in deposits and 259% increase in cash, while liabilities dropped 72% and the fund swung from a $3.4M loss to $9.0M profit with 57% higher operating income. However, the dramatic reversal in operating cash flow from positive $10.9M to negative $78.5M despite improved profitability signals potential operational challenges or significant changes in the fund's investment strategy that require close monitoring. The overall picture suggests rapid growth and improved performance but with emerging cash management concerns.

FINANCIAL STATEMENT CHANGES
Total Deposits
Balance Sheet
+4458.1%
$22K$987K

Deposits grew 4458.1% — expanding customer base or increased trust in the institution.

Operating Cash Flow
Cash Flow
-822.9%
$10.9M-$78.5M

Operating cash flow fell 822.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
+360.8%
-$3.4M$9.0M

Net income grew 360.8% — bottom-line growth signals improving overall business health.

Cash & Equivalents
Balance Sheet
+258.7%
$1.8M$6.6M

Cash position surged 258.7% — strong cash generation or capital raise providing significant financial cushion.

Interest Expense
P&L
+227.3%
$2K$8K

Interest expense surged 227.3% — significant debt increase or rising rates materially impacting earnings.

Stockholders Equity
Balance Sheet
+171.5%
$51.0M$138.6M

Equity base grew 171.5% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Total Assets
Balance Sheet
+170.2%
$51.3M$138.7M

Asset base grew 170.2% — expansion through organic growth, acquisitions, or capital deployment.

Total Liabilities
Balance Sheet
-72.3%
$280K$78K

Liabilities reduced 72.3% — deleveraging improves balance sheet strength and financial flexibility.

Net Interest Income
P&L
+61.5%
$3.1M$4.9M

Net interest income grew 61.5% — benefiting from rate environment or loan book expansion.

Operating Income
P&L
+57.4%
$2.6M$4.1M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

LANGUAGE CHANGES
NEW — 2026-03-02
PRIOR — 2025-02-26
ADDED
10-K FY false 0001383149 2026-03-31 2025-03-31 1 http://www.dbxus.com/20251231#ManagingOwnerMember 0001383149 us-gaap:GeneralPartnerMember 2023-01-01 2023-12-31 0001383149 Open Currency Futures Contracts Short Futures Contracts ICE U.S.
Treasury Bills, 4.400% due March 06, 2025 2024-12-31 0001383149 udn:CurrencyContractMember us-gaap:NondesignatedMember 2023-01-01 2023-12-31 0001383149 udn:CurrencyContractMember us-gaap:NondesignatedMember 2025-12-31 0001383149 us-gaap:FairValueInputsLevel1Member 2025-12-31 0001383149 Open Currency Futures Contracts Short Futures Contracts ICE U.S.
Dollar Index Expiration Date March - 2026 2025-12-31 0001383149 United States Treasury Obligations U.S.
Treasury Bill, 4.230% due April 03, 2025 2024-12-31 0001383149 2025-06-30 0001383149 2024-01-01 2024-12-31 0001383149 Open Currency Futures Contracts Short Futures Contracts ICE U.S.
Without any other adjustments, the combination of components and their respective weightings in the USDX have yielded performance results similar to other commonly used U.S.
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REMOVED
Without any other adjustments, the combination of components and their respective weightings in the USDX have yielded performance results similar to other commonly used US dollar indexes, whether those index methodologies are based on trade weights or capital flow weights.
On average, total charges paid to the Commodity Broker were less than $5.00, $5.00 and $5.00 per round-turn trade 1 for the years ended December 31, 2024, 2023 and 2022, respectively.
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 Fund's investments.
The Index s average annual volatility since inception is 7.93%.
International Armed Conflicts May Result in Market Volatility that Could Adversely Affect the Fund's Performance.
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