ZSLHIGH SIGNALFINANCIAL10-K

ZSL experienced dramatic financial volatility with net income swinging from -$39.4M to $1.7B while operating cash flow turned severely negative and share buybacks increased 48% to $13.0B.

The extreme 4,448% swing in net income combined with operating cash flow turning deeply negative (-$246.3M) suggests significant underlying volatility in ZSL's investment performance, which is consistent with its leveraged inverse commodity ETF structure. The massive $13.0B in share buybacks relative to the fund's size indicates substantial redemption activity, likely reflecting investor repositioning amid volatile market conditions.

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

ZSL's financial profile shows dramatic expansion with total assets nearly doubling to $6.1B and stockholders equity growing 89% to $5.7B, while total liabilities more than doubled to $338.9M. The extreme income volatility from losses to $1.7B in gains, combined with negative operating cash flows and massive share buybacks of $13.0B, reflects the inherent high-volatility nature of this leveraged inverse silver ETF and suggests significant market turbulence in the underlying commodity markets. The overall picture signals a fund experiencing substantial flows and performance swings typical of leveraged ETF products during volatile market periods.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+4448.1%
-$39.4M$1.7B

Net income grew 4448.1% — bottom-line growth signals improving overall business health.

Operating Cash Flow
Cash Flow
-218%
$208.8M-$246.3M

Operating cash flow fell 218% — earnings quality concerns; investigate working capital changes and non-cash items.

Total Liabilities
Balance Sheet
+167.3%
$126.8M$338.9M

Liabilities grew 167.3% — significant increase in debt or obligations, assess impact on financial flexibility.

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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