v3.26.1
Fair Value of LTC
9 Months Ended
Mar. 31, 2026
Fair Value Disclosures [Abstract]  
Fair Value of LTC

3. Fair Value of LTC

LTC is held by the Custodian on behalf of the Trust and is carried at fair value. As of March 31, 2026 and June 30, 2025, the Trust held 1,981,368.78554410 and 2,031,529.11455509 LTC, respectively.

The Trust determined the fair value per LTC to be $54.01 and $87.11 on March 31, 2026 and June 30, 2025, respectively, using the price provided at 4:00 p.m., New York time, by the Digital Asset Trading Platform Market considered to be the Trust’s principal market (Coinbase).

The following represents the changes in quantity of LTC and the respective fair value:

(Amounts in thousands, except LTC amounts)

 

Quantity

 

 

Fair Value

 

Balance at June 30, 2024

 

 

1,794,013.32656083

 

 

$

133,833

 

LTC contributed

 

 

274,057.77826677

 

 

 

22,624

 

LTC distributed for Sponsor’s Fee, related party

 

 

(36,541.99027251

)

 

 

(3,246

)

Net change in unrealized appreciation/depreciation on investment in LTC

 

 

-

 

 

 

16,116

 

Net realized loss on investment in LTC

 

 

-

 

 

 

(60

)

Balance at March 31, 2025

 

 

2,031,529.11455509

 

 

$

169,267

 

 

 

 

 

 

 

 

(Amounts in thousands, except LTC amounts)

 

Quantity

 

 

Fair Value

 

Balance at June 30, 2025

 

 

2,018,905.79240947

 

 

$

175,867

 

LTC contributed

 

 

-

 

 

 

-

 

LTC distributed for Sponsor’s Fee, related party

 

 

(37,537.00686537

)

 

 

(3,301

)

Net change in unrealized appreciation/depreciation on investment in LTC

 

 

-

 

 

 

(65,456

)

Net realized loss on investment in LTC

 

 

-

 

 

 

(96

)

Balance at March 31, 2026

 

 

1,981,368.78554410

 

 

$

107,014