USLHIGH SIGNALFINANCIAL10-K

USL experienced a dramatic financial deterioration with net income swinging from $374K profit to -$5.8M loss and revenue collapsing to negative $5.3M.

The magnitude of these financial reversals (-1642% net income decline, -1173% revenue decline) indicates severe operational stress in this oil futures fund. The shift from positive to negative operating cash flow alongside declining assets suggests fundamental challenges in the fund's ability to generate returns for investors during this period.

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

USL suffered catastrophic financial performance with net income plummeting from $374K to -$5.8M and revenue turning deeply negative at -$5.3M. Operating cash flow reversed from positive $3.6M to negative $3.2M, while total assets declined 26% to $36.8M, painting a picture of a fund under severe stress. These dramatic reversals across all key financial metrics signal fundamental operational difficulties that should alarm investors about the fund's near-term viability and management effectiveness.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-1642.5%
$374K-$5.8M

Net income declined 1642.5% — review whether driven by operations, interest costs, or non-recurring items.

Revenue
P&L
-1173.4%
$497K-$5.3M

Revenue declined 1173.4% — significant demand weakness or market share loss warrants investigation.

Operating Cash Flow
Cash Flow
-189.4%
$3.6M-$3.2M

Operating cash flow fell 189.4% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Assets
Balance Sheet
-25.8%
$49.6M$36.8M

Total assets contracted 25.8% — asset sales, write-downs, or balance sheet optimization underway.

Total Liabilities
Balance Sheet
-21.5%
$220K$172K

Liabilities reduced 21.5% — deleveraging improves balance sheet strength and financial flexibility.

LANGUAGE CHANGES
NEW — 2026-02-27
PRIOR — 2025-02-28
ADDED
The registrant had 1,200,000 outstanding shares as of February 23, 2026.
USCF may not be removed as general partner except upon approval by the affirmative vote of the holders of at least 66 and 2/3 percent of USL s outstanding shares (excluding shares owned, if any, by USCF and its affiliates), subject to the satisfaction of certain conditions set forth in the LP Agreement.
The Benchmark Oil Futures Contracts are changed from the near month contract to expire and the 11 following months to the next month contract to expire and the 11 following months during one day each month.
USCF further believes that the daily changes in USL s NAV in percentage terms will closely track the daily changes in percentage terms in the Benchmark Oil Futures Contract, plus interested earned on USL s collateral holdings, less USL s expenses.
Designated contract markets ( DCMs ), such as the NYMEX and ICE Futures, have established accountability levels and position limits on the maximum net long or net short futures contracts in commodity interests that any person or group of persons under common trading control (other than as a hedge, which an investment by USL is not) may hold, own or control.
+7 more — sign up free →
REMOVED
The registrant had 1,250,000 outstanding shares as of February 24, 2025.
The business and affairs of USCF are managed by a board of directors (the Board ), which is comprised of four management directors (the Management Directors ), each of whom are also executive officers or employees of USCF, and three independent directors who meet the independent director requirements established by the NYSE Arca Equities Rules and the Sarbanes-Oxley Act of 2002.
The anticipated dates on which the Benchmark Oil Futures Contracts are changed and USL s Oil Interests are rolled will be posted on USL s website at www.uscfinvestments.com, and are subject to change without notice.
USCF further believes that the daily changes in USL s NAV in percentage terms will closely track the daily changes in percentage terms in the Benchmark Oil Futures Contract, less USL s expenses.
Accountability Levels, Position Limits and Price Fluctuation Limits .
+7 more — sign up free →
MORE FINANCIAL SIGNALS
PNRGHIGHPNRG achieved exceptional profitability improvement with net income surging 2,21...
2026-04-16
BNAIHIGHBNAI underwent a dramatic reverse stock split that reduced share count by 86% wh...
2026-04-16
LAKEHIGHLAKE's financial performance deteriorated significantly with operating losses wo...
2026-04-16
NXXTHIGHNextNRG experienced massive financial deterioration with operating losses explod...
2026-04-16
ANALYZE ANY FILING FREE

See what changed in your portfolio's filings

500+ US-listed companies analyzed. Language delta, financial analysis, instant signal scoring.

Try Tracenotes free →