v3.26.1
Significant Accounting Policies (Tables)
6 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
Summary of Principal Market and the Principal Market Prices for Portfolio Cryto Assets Comprised Majority of Trust Assets

The following provides an overview of the Principal Market and the Principal Market Prices for Portfolio Crypto Assets that comprised the majority of the Trust’s assets for the six-month period ended June 30, 2026.

 

Asset

 

Principal Market Price

 

 

Principal
Market

Bitcoin (BTC)

 

$

58,716.53

 

 

Coinbase

Ethereum (ETH)

 

$

1,578.53

 

 

Crypto.com

XRP (XRP)

 

$

1.04

 

 

Coinbase

Solana (SOL)

 

$

73.62

 

 

Coinbase

Hyperliquid (HYPE)

 

$

65.47

 

 

Coinbase

Stellar Lumens (XLM)

 

$

0.19

 

 

Coinbase

Cardano (ADA)

 

$

0.14

 

 

Coinbase

Chainlink (LINK)

 

$

7.20

 

 

Coinbase

Litecoin (LTC)

 

$

41.80

 

 

Coinbase

Sui (SUI)

 

$

0.70

 

 

Coinbase

Summary of Trust's Assets Accounted For At Fair Value

The following summarizes the Trust’s assets accounted for at fair value at June 30, 2026 (amounts in thousands):

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

Investments in Crypto Assets, at fair value

 

$

532,696

 

 

$

 

 

$

 

 

$

532,696

 

 

The following summarizes the Trust’s assets accounted for at fair value at December 31, 2025 (amounts in thousands):

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

Investments in Crypto Assets, at fair value

 

$

1,029,868

 

 

$

 

 

$

 

 

$

1,029,868

 

Summary of Changes in Quantity of Crypto Assets

The following represents the changes in quantity of Crypto Assets and the respective fair values for the six-month period ended June 30, 2026:

 

 

Bitcoin (BTC)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

8,836.1188

 

 

$

773,549

 

Purchases

 

 

44.9106

 

 

 

2,707

 

Sales

 

 

(1,820.8624

)

 

 

(131,256

)

Net realized gain (loss) on investment

 

 

 

 

 

89,333

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(319,784

)

Balance at June 30, 2026

 

 

7,060.1670

 

 

$

414,549

 

 

 

 

 

 

 

 

 

Ethereum (ETH)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

53,393.7681

 

 

$

158,683

 

Purchases

 

 

270.3511

 

 

 

438

 

Sales

 

 

(11,163.5901

)

 

 

(24,270

)

Net realized gain (loss) on investment

 

 

 

 

 

17,032

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(84,795

)

Balance at June 30, 2026

 

 

42,500.5291

 

 

$

67,088

 

 

 

 

 

 

 

 

 

XRP (XRP)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

26,808,148.3800

 

 

$

48,981

 

Purchases

 

 

324,630.1329

 

 

 

398

 

Sales

 

 

(5,235,574.8753

)

 

 

(7,728

)

Net realized gain (loss) on investment

 

 

 

 

 

3,843

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(22,651

)

Balance at June 30, 2026

 

 

21,897,203.6376

 

 

$

22,843

 

 

 

 

 

 

 

 

 

Solana (SOL)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

248,993.3542

 

 

$

30,865

 

Purchases

 

 

3,979.9398

 

 

 

354

 

Sales

 

 

(48,787.7381

)

 

 

(4,412

)

Net realized gain (loss) on investment

 

 

 

 

 

921

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(12,696

)

Balance at June 30, 2026

 

 

204,185.5559

 

 

$

15,032

 

 

 

 

 

 

 

 

 

Hyperliquid (HYPE)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

 

 

$

 

Purchases

 

 

89,491.2733

 

 

 

5,884

 

Sales

 

 

(10,564.6790

)

 

 

(678

)

Net realized gain (loss) on investment

 

 

 

 

 

(17

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(22

)

Balance at June 30, 2026

 

 

78,926.5943

 

 

$

5,167

 

 

 

 

 

 

 

 

 

Stellar Lumens (XLM)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

 

 

$

 

Purchases

 

 

12,588,308.0031

 

 

 

2,847

 

Sales

 

 

(729,556.3826

)

 

 

(151

)

Net realized gain (loss) on investment

 

 

 

 

 

(15

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(477

)

Balance at June 30, 2026

 

 

11,858,751.6205

 

 

$

2,204

 

 

 

 

 

 

 

 

 

Cardano (ADA)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

16,225,913.9193

 

 

$

5,402

 

Purchases

 

 

83,667.1776

 

 

 

12

 

Sales

 

 

(3,160,403.4213

)

 

 

(857

)

Net realized gain (loss) on investment

 

 

 

 

 

(3,378

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

724

 

Balance at June 30, 2026

 

 

13,149,177.6756

 

 

$

1,903

 

 

 

 

 

 

 

 

 

Chainlink (LINK)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

313,437.5474

 

 

$

3,837

 

Purchases

 

 

1,615.7481

 

 

 

12

 

Sales

 

 

(61,049.7732

)

 

 

(578

)

Net realized gain (loss) on investment

 

 

 

 

 

71

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(1,513

)

Balance at June 30, 2026

 

 

254,003.5223

 

 

$

1,829

 

 

 

 

 

 

 

 

 

Litecoin (LTC)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

33,920.6399

 

 

$

2,598

 

Purchases

 

 

174.8584

 

 

 

8

 

Sales

 

 

(6,606.8899

)

 

 

(367

)

Net realized gain (loss) on investment

 

 

 

 

 

(480

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(610

)

Balance at June 30, 2026

 

 

27,488.6084

 

 

$

1,149

 

 

 

 

 

 

 

 

 

Sui (SUI)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

1,653,967.2590

 

 

$

2,308

 

Purchases

 

 

8,526.0832

 

 

 

6

 

Sales

 

 

(322,151.3405

)

 

 

(337

)

Net realized gain (loss) on investment

 

 

 

 

 

(984

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(61

)

Balance at June 30, 2026

 

 

1,340,342.0017

 

 

$

932

 

 

 

 

 

 

 

 

 

Avalanche (AVAX)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

190,139.0261

 

 

$

2,345

 

Purchases

 

 

 

 

 

 

Sales

 

 

(190,139.0261

)

 

 

(1,715

)

Net realized gain (loss) on investment

 

 

 

 

 

(2,349

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

1,719

 

Balance at June 30, 2026

 

 

 

 

$

 

 

 

 

 

 

 

 

 

Polkadot (DOT)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2026

 

 

729,577.6306

 

 

$

1,300

 

Purchases

 

 

 

 

 

 

Sales

 

 

(729,577.6306

)

 

 

(911

)

Net realized gain (loss) on investment

 

 

 

 

 

(9,870

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

9,481

 

Balance at June 30, 2026

 

 

 

 

$

 

 

 

 

 

 

 

 

The following represents the changes in quantity of Crypto Assets and the respective fair values for the year ended December 31, 2025:

 

 

Bitcoin (BTC)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

10,632.1413

 

 

$

992,968

 

Purchases

 

 

3.5303

 

 

 

328

 

Sales

 

 

(1,799.5528

)

 

 

(165,407

)

Net realized gain (loss) on investment

 

 

 

 

 

119,592

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(173,932

)

Balance at December 31, 2025

 

 

8,836.1188

 

 

$

773,549

 

 

 

 

 

 

 

 

 

Ethereum (ETH)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

65,011.3388

 

 

$

217,164

 

Purchases

 

 

570.5775

 

 

 

1,469

 

Sales

 

 

(12,188.1482

)

 

 

(36,229

)

Net realized gain (loss) on investment

 

 

 

 

 

23,651

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(47,372

)

Balance at December 31, 2025

 

 

53,393.7681

 

 

$

158,683

 

 

 

 

 

 

 

 

 

XRP (XRP)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

30,686,126.7901

 

 

$

64,340

 

Purchases

 

 

1,439,571.8875

 

 

 

3,136

 

Sales

 

 

(5,317,550.2976

)

 

 

(11,128

)

Net realized gain (loss) on investment

 

 

 

 

 

4,962

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(12,329

)

Balance at December 31, 2025

 

 

26,808,148.3800

 

 

$

48,981

 

 

 

 

 

 

 

 

 

Solana (SOL)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

256,477.2246

 

 

$

49,677

 

Purchases

 

 

36,637.5790

 

 

 

5,491

 

Sales

 

 

(44,121.4494

)

 

 

(6,154

)

Net realized gain (loss) on investment

 

 

 

 

 

(693

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(17,456

)

Balance at December 31, 2025

 

 

248,993.3542

 

 

$

30,865

 

 

 

 

 

 

 

 

 

Cardano (ADA)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

19,192,702.8414

 

 

$

16,262

 

Purchases

 

 

411,637.1580

 

 

 

242

 

Sales

 

 

(3,378,426.0801

)

 

 

(1,558

)

Net realized gain (loss) on investment

 

 

 

 

 

(2,970

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(6,574

)

Balance at December 31, 2025

 

 

16,225,913.9193

 

 

$

5,402

 

 

 

 

 

 

 

 

 

Chainlink (LINK)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

342,097.2780

 

 

$

6,828

 

Purchases

 

 

30,202.6854

 

 

 

402

 

Sales

 

 

(58,862.4160

)

 

 

(814

)

Net realized gain (loss) on investment

 

 

 

 

 

(33

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(2,546

)

Balance at December 31, 2025

 

 

313,437.5474

 

 

$

3,837

 

 

 

 

 

 

 

 

 

Avalanche (AVAX)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

220,206.9730

 

 

$

7,886

 

Purchases

 

 

4,421.5228

 

 

 

76

 

Sales

 

 

(34,489.4697

)

 

 

(499

)

Net realized gain (loss) on investment

 

 

 

 

 

(561

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(4,557

)

Balance at December 31, 2025

 

 

190,139.0261

 

 

$

2,345

 

 

 

 

 

 

 

 

 

Sui (SUI)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

 

 

$

 

Purchases

 

 

1,985,863.2240

 

 

 

7,705

 

Sales

 

 

(331,895.9650

)

 

 

(601

)

Net realized gain (loss) on investment

 

 

 

 

 

(759

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(4,037

)

Balance at December 31, 2025

 

 

1,653,967.2590

 

 

$

2,308

 

 

 

 

 

 

 

 

 

Litecoin (LTC)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

 

 

$

 

Purchases

 

 

40,872.6900

 

 

 

5,239

 

Sales

 

 

(6,952.0501

)

 

 

(566

)

Net realized gain (loss) on investment

 

 

 

 

 

(325

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(1,750

)

Balance at December 31, 2025

 

 

33,920.6399

 

 

$

2,598

 

 

 

 

 

 

 

 

 

Polkadot (DOT)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

816,152.3229

 

 

$

5,434

 

Purchases

 

 

49,191.1633

 

 

 

110

 

Sales

 

 

(135,765.8556

)

 

 

(323

)

Net realized gain (loss) on investment

 

 

 

 

 

(2,288

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(1,633

)

Balance at December 31, 2025

 

 

729,577.6306

 

 

$

1,300

 

 

 

 

 

 

 

 

 

Bitcoin Cash (BCH)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

10,611.6785

 

 

$

4,625

 

Purchases

 

 

 

 

 

 

Sales

 

 

(10,611.6785

)

 

 

(4,462

)

Net realized gain (loss) on investment

 

 

 

 

 

9

 

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

(172

)

Balance at December 31, 2025

 

 

 

 

$

 

 

 

 

 

 

 

 

 

Uniswap (UNI)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

 

 

$

 

Purchases

 

 

320,996.9789

 

 

 

4,351

 

Sales

 

 

(320,996.9789

)

 

 

(3,751

)

Net realized gain (loss) on investment

 

 

 

 

 

(600

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

 

Balance at December 31, 2025

 

 

 

 

$

 

 

 

 

 

 

 

 

 

NEAR Protocol (NEAR)

 

 

Units

 

 

Fair Value

 

Balance at January 1, 2025

 

 

680,674.8151

 

 

$

3,330

 

Purchases

 

 

 

 

 

 

Sales

 

 

(680,674.8151

)

 

 

(3,326

)

Net realized gain (loss) on investment

 

 

 

 

 

(1,425

)

Net change in unrealized appreciation (depreciation) on investment

 

 

 

 

 

1,421

 

Balance at December 31, 2025

 

 

 

 

$