UGAHIGH SIGNALFINANCIAL10-K

UGA experienced a dramatic operational reversal with net income swinging from $4.9M profit to $3.9M loss while assets declined 23% and the fund reduced its gasoline futures positions.

The 180-degree flip from profitable operations to significant losses, combined with substantial asset outflows, suggests either major market volatility in gasoline futures or fundamental operational challenges. The reduction in outstanding shares from 1.45M to 1.4M alongside declining total deposits indicates investor redemptions during a period of poor performance.

Comparing 2026-02-27 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

UGA's financials show a complete operational reversal with net income swinging nearly 180% from a $4.9M profit to a $3.9M loss, while revenue similarly declined 160% to negative $3.1M. The fund experienced significant outflows with total assets declining 23% to $77.5M and deposits falling 25% to $47M, though cash reserves remained relatively stable with only an 11% decline. This pattern suggests substantial investor redemptions following poor performance, with the fund liquidating positions (evidenced by fewer futures contracts held) to meet withdrawal demands while burning through operating cash flow.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-246.9%
$1.2M-$1.8M

Operating cash flow fell 246.9% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
-179.8%
$4.9M-$3.9M

Net income declined 179.8% — review whether driven by operations, interest costs, or non-recurring items.

Revenue
P&L
-160.3%
$5.1M-$3.1M

Revenue declined 160.3% — significant demand weakness or market share loss warrants investigation.

Total Deposits
Balance Sheet
-24.6%
$62.3M$47.0M

Deposit base contracted 24.6% — monitor funding costs and liquidity position carefully.

Total Assets
Balance Sheet
-23.3%
$101.0M$77.5M

Total assets contracted 23.3% — asset sales, write-downs, or balance sheet optimization underway.

Cash & Equivalents
Balance Sheet
-11.5%
$75.9M$67.1M

Cash decreased 11.5% — monitor burn rate and upcoming capital needs.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
The registrant had 1,400,000 outstanding shares as of February 23, 2026.
As a result, investors should be aware that UGA would meet its investment objective even if there are significant deviations between changes in its daily NAV and changes in the daily price of the Benchmark Futures Contract, provided that the average daily percentage change in UGA s NAV over 30 successive valuation days is within plus/minus ten percent (10%) of the average daily percentage change in the price of the Benchmark Futures Contract over the same period.
As of December 31, 2025, UGA held 1,072 NYMEX RBOB Gasoline Futures RB contracts.
UGA s investment strategy is designed to provide investors with a cost-effective way to invest indirectly in unleaded gasoline and to hedge against movements in the spot price of unleaded gasoline.
( ISDA ) that provides for the netting of its overall exposure to its counterparty and, consistent with applicable regulatory requirements, the posting by each party to cover the mark-to-market exposure of a counterparty to the other counterparty.
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REMOVED
The registrant had 1,450,000 outstanding shares as of February 24, 2025.
As of December 31, 2024, UGA held 1,194 NYMEX RBOB Gasoline Futures RB contracts.
( ISDA ) that provides for the netting of its overall exposure to its counterparty and requires the posting by each party to cover the mark-to-market exposure of a counterparty to the other counterparty.
RBC Capital is a large broker dealer subject to many different complex legal and regulatory requirements.
RBC Capital complies fully with its regulators in all investigations being conducted and in all settlements it reaches.
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