v3.26.1
Note 5 - Derivative Instruments and Hedging Activities (Tables)
6 Months Ended
Jun. 30, 2026
Notes Tables  
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]

Offsetting of Financial Assets and Derivative Assets as of June 30, 2026

 
  

(i)

  

(ii)

  

(iii) = (i-ii)

  

(iv)

  

(v) = (iii)-(iv)

 
              

Gross Amount Not Offset in the Statement of Assets and Liabilities

     

Description

 

Gross Amount of Recognized Assets

  

Gross Amount Offset in the Statement of Assets and Liabilities

  

Net Amount Presented in the Statement of Assets and Liabilities

  

Futures Contracts Available for Offset

  

Collateral, Due to Broker

  

Net Amount

 

Commodity Price

                        

Teucrium Soybean Fund: Soybean futures contracts

 $242,041  $-  $242,041  $242,041  $-  $- 

Teucrium Sugar Fund: Sugar futures contracts

  149,012   -   149,012   149,012   -   - 

7RCC Bitcoin and Carbon Credit Futures ETF: EU Carbon Credit futures contracts

  11,033   -   11,033   -   -   11,033 

Teucrium Commodity Trust Total

 $402,086  $-  $402,086  $391,053  $-  $11,033 

Offsetting of Financial Liabilities and Derivative Liabilities as of June 30, 2026

 
  

(i)

  

(ii)

  

(iii) = (i-ii)

  

(iv)

  

(v) = (iii)-(iv)

 
              

Gross Amount Not Offset in the Statement of Assets and Liabilities

     

Description

 

Gross Amount of Recognized Liabilities

  

Gross Amount Offset in the Statement of Assets and Liabilities

  

Net Amount Presented in the Statement of Assets and Liabilities

  

Futures Contracts Available for Offset

  

Collateral, Due from Broker*

  

Net Amount

 

Commodity Price

                        

Teucrium Corn Fund: Corn futures contracts

 $20,676,471  $-  $20,676,471  $-  $20,676,471  $- 

Teucrium Soybean Fund: Soybean futures contracts

  943,813   -   943,813   242,041   701,772   - 

Teucrium Sugar Fund: Sugar futures contracts

  827,027   -   827,027   149,012   678,015   - 

Teucrium Wheat Fund: Wheat futures contracts

  24,668,372   -   24,668,372   -   24,668,372   - 

Teucrium Commodity Trust Total

 $47,115,683  $-  $47,115,683  $391,053  $46,724,630  $- 

Offsetting of Financial Assets and Derivative Assets as of December 31, 2025

 
  

(i)

  

(ii)

  

(iii) = (i-ii)

  

(iv)

  

(v) = (iii)-(iv)

 
              

Gross Amount Not Offset in the Statement of Assets and Liabilities

     

Description

 

Gross Amount of Recognized Assets

  

Gross Amount Offset in the Statement of Assets and Liabilities

  

Net Amount Presented in the Statement of Assets and Liabilities

  

Futures Contracts Available for Offset

  

Collateral, Due to Broker

  

Net Amount

 

Commodity Price

                        

Teucrium Corn Fund: Corn futures contracts

 $50,255  $-  $50,255  $50,255  $-  $- 

Offsetting of Financial Liabilities and Derivative Liabilities as of December 31, 2025

 
  

(i)

  

(ii)

  

(iii) = (i-ii)

  

(iv)

  

(v) = (iii)-(iv)

 
              

Gross Amount Not Offset in the Statement of Assets and Liabilities

     

Description

 

Gross Amount of Recognized Liabilities

  

Gross Amount Offset in the Statement of Assets and Liabilities

  

Net Amount Presented in the Statement of Assets and Liabilities

  

Futures Contracts Available for Offset

  

Collateral, Due from Broker*

  

Net Amount

 

Commodity Price

                        

Teucrium Corn Fund: Corn futures contracts

 $170,785  $-  $170,785  $50,255  $120,530  $- 

Teucrium Soybean Fund: Soybean futures contracts

  2,185,227   -   2,185,227   -   2,185,227   - 

Teucrium Sugar Fund: Sugar futures contracts

  1,150,617   -   1,150,617   -   1,150,617   - 

Teucrium Wheat Fund: Wheat futures contracts

  7,314,828   -   7,314,828   -   7,314,828   - 

Teucrium Commodity Trust Total

 $10,821,457  $-  $10,821,457  $50,255  $10,771,202  $- 
Derivative Instruments, Gain (Loss) [Table Text Block]
  

Realized Gain (Loss) on Commodity Futures Contracts

  

Net Change in Unrealized Appreciation (Depreciation) on Commodity Futures Contracts

 

Commodity Price

        

Corn futures contracts

 $(6,062,166) $(18,996,621)

Soybean futures contracts

  2,097,894   (2,506,884)

Sugar futures contracts

  (5,263,203)  (2,285,871)

Wheat futures contracts

  14,624,504   (37,762,836)

ICE European Carbon Allowances futures contracts

  (1,498)  11,033 

Total commodity futures contracts

 $5,395,531  $(61,541,179)
  

Realized Gain (Loss) on Commodity Futures Contracts

  

Net Change in Unrealized Appreciation (Depreciation) on Commodity Futures Contracts

 

Commodity Price

        

Corn futures contracts

 $(5,402,481) $(20,555,941)

Soybean futures contracts

  2,460,065   1,483,455 

Sugar futures contracts

  (6,095,759)  472,602 

Wheat futures contracts

  18,883,972   (17,353,544)

ICE European Carbon Allowances futures contracts

  (1,498)  11,033 

Total commodity futures contracts

 $9,844,299  $(35,942,395)
  

Realized Gain (Loss) on Commodity Futures Contracts

  

Net Change in Unrealized Appreciation (Depreciation) on Commodity Futures Contracts

 

Commodity Price

        

Corn futures contracts

 $(1,168,091) $(1,171,337)

Soybean futures contracts

  (35,053)  514,312 

Sugar futures contracts

  (750,468)  (421,808)

Wheat futures contracts

  (6,080,137)  (45,543)

Total commodity futures contracts

 $(8,033,749) $(1,124,376)
  

Realized Gain (Loss) on Commodity Futures Contracts

  

Net Change in Unrealized Appreciation (Depreciation) on Commodity Futures Contracts

 

Commodity Price and Cryptocurrency Price

        

Corn futures contracts

 $(181,948) $(2,755,595)

Soybean futures contracts

  (409,265)  701,772 

Sugar futures contracts

  (1,251,722)  1,089,719 

Wheat futures contracts

  (9,540,387)  (301,357)

Total commodity and cryptocurrency futures contracts

 $(11,383,322) $(1,265,461)
Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]
  

CORN

  

SOYB

  

CANE

  

WEAT

  

BTCK*

  

TRUST

 

Three Months Ended June 30, 2026

 $229,309,996  $58,892,600  $71,839,410  $290,022,638  $274,941  $650,339,584 

Three Months Ended June 30, 2025

 $48,577,146  $25,602,058  $10,449,522  $117,609,738  $-  $202,238,463 

Six Months Ended June 30, 2026

 $181,344,804  $51,926,925  $52,318,297  $238,430,246  $274,941  $524,295,213 

Six Months Ended June 30, 2025

 $51,148,815  $26,178,865  $11,381,595  $111,549,775  $-  $200,259,049