Table of Contents
falseQ20001415311--12-31147173328See Note 1 of these Notes to Financial Statements.The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.Although the Funds’ shares may continue to trade on secondary markets subsequent to the calculation of the final NAV, these times represent the final opportunity to transact in creation or redemption units for the six months ended June 30, 2025.Includes cumulative appreciation (depreciation) of futures contracts as reported in the Schedule of Investments. Only current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures.The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.Reflects the floating financing rate, as of June 30, 2025, on the notional amount of the swap agreement paid to the counterparty or received from the counterparty, excluding any commissions. Total Return Swap Agreements payment is due at termination/maturity.For swap agreements, a positive amount represents “long” exposure to the benchmark index. A negative amount represents “short” exposure to the benchmark index.Percentages are not annualized for the period ended June 30, 2024.Percentages are annualized.The expense ratio would be 0.95%, 0.95%, 0.95%, 0.95%, 0.95% and 0.95%, respectively, if brokerage commissions and futures account fees were excluded.Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.Percentages are not annualized for the period ended June 30, 2025.The expense ratio would be 0.95%, 0.95%, 0.85% and 0.85%, respectively, if brokerage commissions and futures account fees were excluded.Rates shown represent discount rate at the time of purchase.All or partial amount pledged as collateral for swap agreements. 0001415311 2025-04-01 2025-06-30 0001415311 2024-04-01 2024-06-30 0001415311 2025-01-01 2025-06-30 0001415311 2024-01-01 2024-06-30 0001415311 2024-12-31 0001415311 2025-06-30 0001415311 2025-08-05 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2023-12-31 0001415311 agq:ProsharesUltraShortSilverMember 2023-12-31 0001415311 agq:ProsharesUltraShortYenMember 2023-12-31 0001415311 agq:ProsharesVixMidTermFuturesEtfMember 2023-12-31 0001415311 agq:ProsharesVixShortTermFuturesEtfMember 2023-12-31 iso4217:USD xbrli:shares xbrli:pure utr:Day iso4217:JPY iso4217:EUR agq:Trust iso4217:USD xbrli:shares iso4217:USD agq:EquityUnit agq:Contract
 
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
 
FORM 10-Q
 
 
 
Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the quarterly period ended June 30, 2025.
or
 
Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the transition period from
     
to
     
.
Commission file number: 001-34200
 
 
PROSHARES TRUST II
(Exact name of registrant as specified in its charter)
 
 
 
Delaware
 
87-6284802
(State or other jurisdiction of
incorporation or organization)
 
(I.R.S. Employer
Identification No.)
c/o ProShare Capital Management LLC
7272 Wisconsin Avenue, 21
st
Floor
Bethesda, Maryland 20814
(Address of principal executive offices) (Zip Code)
(240) 497-6400
(Registrant’s telephone number, including area code)
 
 
Securities registered pursuant to Section 12(b) of the Act:
 
Title of each class
 
Trading
Symbol(s)
 
Name of each exchange
on which registered
ProShares Short VIX Short-Term Futures ETF
 
SVXY
 
Cboe BZX Exchange
ProShares Ultra Bloomberg Crude Oil
 
UCO
 
NYSE Arca
ProShares Ultra Bloomberg Natural Gas
 
BOIL
 
NYSE Arca
ProShares Ultra Euro
 
ULE
 
NYSE Arca
ProShares Ultra Gold
 
UGL
 
NYSE Arca
ProShares Ultra Silver
 
AGQ
 
NYSE Arca
ProShares Ultra VIX Short-Term Futures ETF
 
UVXY
 
Cboe BZX Exchange
ProShares Ultra Yen
 
YCL
 
NYSE Arca
ProShares UltraShort Bloomberg Crude Oil
 
SCO
 
NYSE Arca
ProShares UltraShort Bloomberg Natural Gas
 
KOLD
 
NYSE Arca
ProShares UltraShort Euro
 
EUO
 
NYSE Arca
ProShares UltraShort Gold
 
GLL
 
NYSE Arca
ProShares UltraShort Silver
 
ZSL
 
NYSE Arca
ProShares UltraShort Yen
 
YCS
 
NYSE Arca
ProShares VIX Mid-Term Futures ETF
 
VIXM
 
Cboe BZX Exchange
ProShares VIX Short-Term Futures ETF
 
VIXY
 
Cboe BZX Exchange
Securities registered pursuant to Section 12(g) of the Act: None
Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☒ Yes ☐ No
Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). ☒ Yes ☐ No
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.
 
Large Accelerated Filer      Accelerated Filer  
Non-Accelerated Filer      Smaller Reporting Company  
Emerging Growth Company       
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.). ☐ Yes  No
Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. ☒ Yes ☐ No
As of August
5
, 2025, the registrant had
147,173,328
shares of common stock, $0 par value per share, outstanding.
 
 
 


Table of Contents

PROSHARES TRUST II

Table of Contents

 

     Page  

Part I. FINANCIAL INFORMATION

  

Item 1. Financial Statements (unaudited).

     F-1  

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

     127  

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

     175  

Item 4. Controls and Procedures.

     188  

Part II. OTHER INFORMATION

  

Item 1. Legal Proceedings.

     190  

Item 1A. Risk Factors.

     190  

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

     190  

Item 3. Defaults Upon Senior Securities.

     192  

Item 4. Mine Safety Disclosures.

     192  

Item 5. Other Information.

     192  

Item 6. Exhibits.

     193  


Table of Contents

Part I. FINANCIAL INFORMATION

Item 1. Financial Statements.

Index

 

Documents

   Page  

Statements of Financial Condition, Schedule of Investments, Statements of Operations, Statements of Changes in Shareholders’ Equity, and Statements of Cash Flows:

  

ProShares Short VIX Short-Term Futures ETF

     F-2  

ProShares Ultra Bloomberg Crude Oil

     F-8  

ProShares Ultra Bloomberg Natural Gas

     F-12  

ProShares Ultra Euro

     F-18  

ProShares Ultra Gold

     F-23  

ProShares Ultra Silver

     F-27  

ProShares Ultra VIX Short-Term Futures ETF

     F-33  

ProShares Ultra Yen

     F-38  

ProShares UltraShort Bloomberg Crude Oil

     F-42  

ProShares UltraShort Bloomberg Natural Gas

     F-47  

ProShares UltraShort Euro

     F-52  

ProShares UltraShort Gold

     F-57  

ProShares UltraShort Silver

     F-62  

ProShares UltraShort Yen

     F-67  

ProShares VIX Mid-Term Futures ETF

     F-72  

ProShares VIX Short-Term Futures ETF

     F-77  

ProShares Trust II

     F-82  

Notes to Financial Statements

     F-86  

 

F-1


Table of Contents
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PROSHARES SHORT VIX SHORT-TERM FUTURES ETF
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $ and $24,931,067, respectively)
   $      $ 24,937,875  
Cash
     178,250,108        160,200,226  
Segregated cash balances with brokers for futures contracts
     99,379,314        80,953,814  
Receivable on open futures contracts
     1,872,187        806,556  
Interest receivable
     655,920        438,452  
  
 
 
    
 
 
 
Total assets
     280,157,529        267,336,923  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
            1,011,830  
Brokerage commissions and futures account fees payable
     4,584        6,902  
Payable to Sponsor
     227,545        227,958  
  
 
 
    
 
 
 
Total liabilities
     232,129        1,246,690  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     279,925,400        266,090,233  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 280,157,529      $ 267,336,923  
  
 
 
    
 
 
 
Shares outstanding
     6,568,614        5,318,614  
  
 
 
    
 
 
 
Net asset value per share
   $ 42.62      $ 50.03  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 42.60      $ 50.06  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-2

Table of Contents
PROSHARES SHORT VIX SHORT-TERM FUTURES ETF
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
VIX Futures - Cboe, expires July 2025
     4,021      $ 75,242,963      $ 8,535,463  
VIX Futures - Cboe, expires August 2025
     3,232        64,955,443        1,856,879  
        
 
 
 
         $ 10,392,342  
        
 
 
 
See accompanying notes to financial statements.
 
F-3

Table of Contents
PROSHARES SHORT VIX SHORT-TERM FUTURES ETF
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
    
2024
   
2025
   
2024
 
Investment Income
         
Interest
   $ 3,664,726      $ 3,457,223     $ 5,820,643     $ 6,766,508  
  
 
 
    
 
 
   
 
 
   
 
 
 
Expenses
         
Management fee
     973,113        702,645       1,528,502       1,443,041  
Brokerage commissions
     205,533        170,317       332,745       341,916  
Futures account fees
     27,459              53,156        
  
 
 
    
 
 
   
 
 
   
 
 
 
Total expenses
     1,206,105        872,962       1,914,403       1,784,957  
  
 
 
    
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     2,458,621        2,584,261       3,906,240       4,981,551  
  
 
 
    
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
         
Net realized gain (loss) on
         
Futures contracts
     2,005        26,761,918       (17,634,848     55,258,866  
Short-term U.S. government and agency obligations
     455              455       17,669  
  
 
 
    
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     2,460        26,761,918       (17,634,393     55,276,535  
  
 
 
    
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
         
Futures contracts
     13,636,368        (4,177,838     13,401,093       (8,805,425
Short-term U.S. government and agency obligations
     855        10,617       (6,808     (16,617
  
 
 
    
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     13,637,223        (4,167,221     13,394,285       (8,822,042
  
 
 
    
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     13,639,683        22,594,697       (4,240,108     46,454,493  
  
 
 
    
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 16,098,304      $ 25,178,958     $ (333,868   $ 51,436,044  
  
 
 
    
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-4

Table of Contents
PROSHARES SHORT VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 232,107,856     $ 313,978,799     $ 266,090,233     $ 267,184,359  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 16,400,000, 350,000, 18,650,000 and 2,750,000 shares, respectively
     607,449,230       18,814,510       713,832,219       147,244,261  
Redemption of 14,900,000, 1,050,000, 17,400,000 and 3,050,000 shares, respectively
     (575,729,990     (59,259,752     (699,663,184     (167,152,149
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 1,500,000, (700,000), 1,250,000 and (300,000) shares, respectively
     31,719,240       (40,445,242     14,169,035       (19,907,888
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     2,458,621       2,584,261       3,906,240       4,981,551  
Net realized gain (loss)
     2,460       26,761,918       (17,634,393     55,276,535  
Change in net unrealized appreciation (depreciation)
     13,637,223       (4,167,221     13,394,285       (8,822,042
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     16,098,304       25,178,958       (333,868     51,436,044  
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 279,925,400     $ 298,712,515     $ 279,925,400     $ 298,712,515  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-5

Table of Contents
PROSHARES SHORT VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ (333,868   $ 51,436,044  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (303,335,606     (316,469,775
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     330,000,455       260,017,669  
Net amortization and accretion on short-term U.S. government and agency obligations
     (1,733,327     (3,183,783
Net realized (gain) loss on investments
     (455     (17,669
Change in unrealized (appreciation) depreciation on investments
     6,808       16,617  
Decrease (Increase) in receivable on open futures contracts
     (1,065,631 )     7,590,582  
Decrease (Increase) in interest receivable
     (217,468     (39,379
Increase (Decrease) in payable to Sponsor
     (413     (17,749
Increase (Decrease) in brokerage commissions and futures account fees payable
     (2,318     (9,571
Increase (Decrease) in payable on open futures contracts
     (1,011,830     1,683,430  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     22,306,347       1,006,416  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     713,832,219       147,244,261  
Payment on shares redeemed
     (699,663,184     (182,674,465
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     14,169,035       (35,430,204
  
 
 
   
 
 
 
Net increase (decrease) in cash
     36,475,382       (34,423,788
Cash, beginning of period
     241,154,040       162,331,287  
  
 
 
   
 
 
 
Cash, end of period
   $ 277,629,422     $ 127,907,499  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-6

Table of Contents
PROSHARES ULTRA BLOOMBERG CRUDE OIL
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $49,958,924 and $99,724,267, respectively)
   $ 49,959,555      $ 99,751,500  
Cash
     231,962,841        259,419,820  
Segregated cash balances with brokers for futures contracts
     43,158,485        42,171,314  
Segregated cash balances with brokers for swap agreements
     93,833,888        84,264,200  
Unrealized appreciation on swap agreements
     4,023,623        38,215,610  
Receivable from capital shares sold
     1,124,724         
Receivable on open futures contracts
            2,157,183  
Interest receivable
     658,446        692,226  
  
 
 
    
 
 
 
Total assets
     424,721,562        526,671,853  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     3,374,171        2,748,471  
Payable on open futures contracts
     524,439        70,422  
Payable to Sponsor
     329,439        432,896  
  
 
 
    
 
 
 
Total liabilities
     4,228,049        3,251,789  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     420,493,513        523,420,064  
  
 
 
    
 
 
 
Total
liabilities
and shareholders’ equity
   $ 424,721,562      $ 526,671,853  
  
 
 
    
 
 
 
Shares outstanding
     18,693,096        19,043,096  
  
 
 
    
 
 
 
Net asset value per share
   $ 22.49      $ 27.49  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 22.41      $ 27.50  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-7

Table of Contents
PROSHARES ULTRA BLOOMBERG CRUDE OIL
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
 
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(12% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
   $ 50,000,000      $ 49,959,555  
4.401% due 07/08/25
     
     
 
 
 
Total short-term U.S. government and agency obligations (cost $49,958,924)
      $ 49,959,555  
     
 
 
 
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
WTI Crude Oil - NYMEX, expires September 2025
     1,454      $ 92,837,900      $ 1,361,508  
WTI Crude Oil - NYMEX, expires December 2025
     1,508        92,968,200        467,044  
WTI Crude Oil - NYMEX, expires June 2026
     1,535        94,157,110        1,453,986  
        
 
 
 
         $ 3,282,538  
        
 
 
 
Total Return Swap Agreements
^
 
    
Rate Paid
(Received)
*
   
Termination
Date
    
Notional Amount
at Value
**
    
Unrealized
Appreciation
(Depreciation)/Value
 
Swap agreement with Citibank, N.A. based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.35     07/07/25      $ 50,274,921      $ 359,481  
Swap agreement with Goldman Sachs International based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.35     07/07/25        218,162,730        1,559,931  
Swap agreement with Morgan Stanley & Co. International PLC based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.35     07/07/25        66,274,912        473,886  
Swap agreement with Societe Generale based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.25     07/07/25        165,600,250        1,194,901  
Swap agreement with UBS AG based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.30     07/07/25        60,619,225        435,424  
          
 
 
 
          Total Unrealized
Appreciation
 
 
   $ 4,023,623  
          
 
 
 
 
All or partial amount pledged as collateral for swap agreements.
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
^^
Rates shown represent discount rate at the time of purchase.
*
Reflects the floating financing rate, as of June 30, 2025, on the notional amount of the swap agreement paid to the counterparty or received from the counterparty, excluding any commissions. Total Return Swap Agreements payment is due at termination/maturity.
**
For swap agreements, a positive amount represents “long” exposure to the benchmark index. A negative amount represents “short” exposure to the benchmark index.
See accompanying notes to financial statements.
 
F-8

Table of Contents
PROSHARES ULTRA BLOOMBERG CRUDE OIL
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 3,240,612     $ 6,506,199     $ 6,745,716     $ 11,516,649  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     951,694       1,344,787       1,916,607       2,821,804  
Brokerage commissions
     61,348       42,976       107,916       104,780  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     1,013,042       1,387,763       2,024,523       2,926,584  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     2,227,570       5,118,436       4,721,193       8,590,065  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     (14,353,923     11,985,445       (3,195,195     28,452,282  
Swap agreements
     (14,238,283     (5,028,524     (9,880,150     71,623,239  
Short-term U.S. government and agency obligations
     322       696       322       13,201  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     (28,591,884     6,957,617       (13,075,023     100,088,722  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     (8,595,750     (9,029,300     (7,581,547     16,397,677  
Swap agreements
     (32,742,289     8,281,227       (34,191,987     37,992,657  
Short-term U.S. government and agency obligations
     2,253       9,247       (26,602     (45,318
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (41,335,786     (738,826     (41,800,136     54,345,016  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (69,927,670     6,218,791       (54,875,159     154,433,738  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ (67,700,100   $ 11,337,227     $ (50,153,966   $ 163,023,803  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-9

Table of Contents
PROSHARES ULTRA BLOOMBERG CRUDE OIL
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 432,463,827     $ 597,176,895     $ 523,420,064     $ 652,793,437  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 9,200,000, 5,050,000, 14,900,000 and 9,100,000 shares, respectively
     196,937,660       156,948,695       342,452,798       265,988,522  
Redemption of 
6,450,000
,
7,300,000
, 15,250,000 and 18,200,000 shares, respectively
     (141,207,874     (237,976,722     (395,225,383     (554,319,667
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 2,750,000, (2,250,000), (350,000
) and (9,100,000) shares, respectively
     55,729,786       (81,028,027     (52,772,585     (288,331,145
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     2,227,570       5,118,436       4,721,193       8,590,065  
Net realized gain (loss)
     (28,591,884     6,957,617       (13,075,023     100,088,722  
Change in net unrealized appreciation (depreciation)
     (41,335,786     (738,826     (41,800,136     54,345,016  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     (67,700,100     11,337,227       (50,153,966     163,023,803  
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 420,493,513     $ 527,486,095     $ 420,493,513     $ 527,486,095  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-10

Table of Contents
PROSHARES ULTRA BLOOMBERG CRUDE OIL
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ (50,153,966   $ 163,023,803  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (656,357,446     (750,343,317
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     710,000,322       604,658,733  
Net amortization and accretion on short-term U.S. government and agency obligations
     (3,877,211     (8,704,505
Net realized (gain) loss on investments
     (322     (13,201
Change in unrealized (appreciation) depreciation on investments
     34,218,589       (37,947,339
Decrease (Increase) in receivable on open futures contracts
     2,157,183       (201,572
Decrease (Increase) in interest receivable
     33,780       253,393  
Increase (Decrease) in payable to Sponsor
     (103,457     (105,131
Increase (Decrease) in brokerage commissions and futures account fees payable
           (5,682
Increase (Decrease) in payable on open futures contracts
     454,017       (1,690,662
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     36,371,489       (31,075,480
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     341,328,074       271,243,544  
Payment on shares redeemed
     (394,599,683     (554,319,667
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (53,271,609     (283,076,123
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (16,900,120 )     (314,151,603
Cash, beginning of period
     385,855,334       398,178,826  
  
 
 
   
 
 
 
Cash, end of period
   $ 368,955,214     $ 84,027,223  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-11

Table of Contents
PROSHARES ULTRA BLOOMBERG NATURAL GAS
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $19,983,569 and $99,724,267, respectively)
   $ 19,983,822      $ 99,751,500  
Cash
     193,483,868        205,241,492  
Segregated cash balances with brokers for futures contracts
     119,481,037        117,769,697  
Receivable from capital shares sold
     57,934,920        10,966,643  
Interest receivable
     536,397        825,264  
  
 
 
    
 
 
 
Total assets
     391,420,044        434,554,596  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
     56,454,209        38,058,122  
Brokerage commissions and futures account fees payable
     6,340        13,669  
Payable to Sponso
r
     201,701        401,306  
  
 
 
    
 
 
 
Total liabilities
     56,662,250        38,473,097  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     334,757,794        396,081,499  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 391,420,044      $ 434,554,596  
  
 
 
    
 
 
 
Shares outstanding
     7,223,047        7,223,047  
  
 
 
    
 
 
 
Net asset value per share
   $ 46.35      $ 54.84  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 46.08      $ 55.82  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-12

Table of Contents
PROSHARES ULTRA BLOOMBERG NATURAL GAS
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(6% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
4.401% due 07/08/25
   $ 20,000,000      $ 19,983,822  
     
 
 
 
Total short-term U.S. government and agency obligations (cost $19,983,569)
      $ 19,983,822  
     
 
 
 
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/
Value
 
Natural Gas - NYMEX, expires September 2025
     19,184      $ 669,521,600      $ (29,767,704
 
^^
Rates shown represent discount rate at the time of purchase.
See accompanying notes to financial statements.
 
F-13

Table of Contents
PROSHARES ULTRA BLOOMBERG NATURAL GAS
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 2,079,577     $ 6,418,687     $ 4,980,630     $ 12,870,827  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     548,526       1,323,880       1,251,579       2,773,307  
Brokerage commissions
     288,858       785,377       571,013       1,488,469  
Futures account fees
     18,071       53,176       116,609       142,161  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     855,455       2,162,433       1,939,201       4,403,937  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     1,224,122       4,256,254       3,041,429       8,466,890  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     (12,342,109     211,772,181       210,263,119       (30,408,733
Short-term U.S. government and agency obligations
     (224           (224      
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     (12,342,333     211,772,181       210,262,895       (30,408,733
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     (84,894,683     (60,263,391     (127,006,905     (196,642,739
Short-term U.S. government and agency obligations
     (309           (26,980     (13,607
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (84,894,992     (60,263,391     (127,033,885     (196,656,346
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (97,237,325     151,508,790       83,229,010       (227,065,079
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ (96,013,203   $ 155,765,044     $ 86,270,439     $ (218,598,189
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-14

Table of Contents
PROSHARES ULTRA BLOOMBERG NATURAL GAS
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 232,237,503     $ 580,741,377     $ 396,081,499     $ 729,892,808  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 13,150,000, 4,870,000, 18,450,000 and 12,890,000 shares, respectively
     689,968,536       387,753,452       1,029,287,052       1,118,271,219  
Redemption of 8,650,000, 6,780,000, 18,450,000 and 11,070,000 shares, respectively
     (491,435,042     (583,616,052     (1,176,881,196     (1,088,922,017
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 4,500,000, (1,910,000), and 1,820,000 shares, respectively
     198,533,494       (195,862,600     (147,594,144     29,349,202  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     1,224,122       4,256,254       3,041,429       8,466,890  
Net realized gain (loss)
     (12,342,333     211,772,181       210,262,895       (30,408,733
Change in net unrealized appreciation (depreciation)
     (84,894,992     (60,263,391     (127,033,885     (196,656,346
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     (96,013,203     155,765,044       86,270,439       (218,598,189
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 334,757,794     $ 540,643,821     $ 334,757,794     $ 540,643,821  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-15

Table of Contents
PROSHARES ULTRA BLOOMBERG NATURAL GAS
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 86,270,439     $ (218,598,189
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (387,844,619      
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     469,917,565       65,000,000  
Net amortization and accretion on short-term U.S. government and agency obligations
     (2,332,472     (554,490
Net realized (gain) loss on investments
     224        
Change in unrealized (appreciation) depreciation on investments
     26,980       13,607  
Decrease (Increase) in interest receivable
     288,867       1,088,882  
Increase (Decrease) in payable to Sponsor
     (199,605     (190,453
Increase (Decrease) in brokerage commissions and futures account fees payable
     (7,329     (39,977
Increase (Decrease) in payable on open futures contracts
     18,396,087       22,386,869  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     184,516,137       (130,893,751
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     982,318,775       1,043,810,566  
Payment on shares redeemed
     (1,176,881,196     (1,108,288,378
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (194,562,421     (64,477,812
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (10,046,284     (195,371,563
Cash, beginning of period
     323,011,189       701,114,381  
  
 
 
   
 
 
 
Cash, end of period
   $ 312,964,905     $ 505,742,818  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-16

Table of Contents
PROSHARES ULTRA EURO
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Cash
   $ 7,457,557      $ 5,285,126  
Segregated cash balances with brokers for foreign currency forward contracts
     788,421        618,421  
Unrealized appreciation on foreign currency forward contracts
     446,814        2,312  
Interest receivable
     25,071        19,473  
  
 
 
    
 
 
 
Total assets
     8,717,863        5,925,332  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable to Sponso
r
     6,500        4,736  
Unrealized depreciation on foreign currency forward contracts
     3,294        169,440  
  
 
 
    
 
 
 
Total liabilities
     9,794        174,176  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     8,708,069        5,751,156  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 8,717,863      $ 5,925,332  
  
 
 
    
 
 
 
Shares outstanding
     650,000        550,000  
  
 
 
    
 
 
 
Net asset value per share
   $ 13.40      $ 10.46  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 13.37      $ 10.45  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-17

Table of Contents
PROSHARES ULTRA EURO
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Foreign Currency Forward Contracts
^
 
    
Settlement Date
    
Contract Amount
in Local Currency
   
Contract Amount
in U.S. Dollars
   
Unrealized
Appreciation
(Depreciation)/
Value
 
Contracts to Purchase
         
Euro with Goldman Sachs International
     07/11/25        7,517,921     $ 8,862,823     $ 227,343  
Euro with UBS AG
     07/11/25        7,367,502       8,685,494       219,471  
         
 
 
 
          Total Unrealized
Appreciation
 
 
  $ 446,814  
         
 
 
 
Contracts to Sell
         
Euro with Goldman Sachs International
     07/11/25        (114,000   $ (134,394   $ (3,294
         
 
 
 
          Total Unrealized
Depreciation
 
 
  $ (3,294
         
 
 
 
 
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
See accompanying notes to financial statements.
 
F-18

Table of Contents
PROSHARES ULTRA EURO
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
    
2024
   
2025
    
2024
 
Investment Income
          
Interest
   $ 68,572      $ 70,817     $ 114,044      $ 149,303  
  
 
 
    
 
 
   
 
 
    
 
 
 
Expenses
          
Management fee
     18,079        13,944       29,891        29,879  
  
 
 
    
 
 
   
 
 
    
 
 
 
Total expenses
     18,079        13,944       29,891        29,879  
  
 
 
    
 
 
   
 
 
    
 
 
 
Net investment income (loss)
     50,493        56,873       84,153        119,424  
  
 
 
    
 
 
   
 
 
    
 
 
 
Realized and unrealized gain (loss) on investment activity
          
Net realized gain (loss) on
          
Foreign currency forward contracts
     616,633        (219,350     777,150        (74,776
  
 
 
    
 
 
   
 
 
    
 
 
 
Net realized gain (loss)
     616,633        (219,350     777,150        (74,776
  
 
 
    
 
 
   
 
 
    
 
 
 
Change in net unrealized appreciation (depreciation) on
          
Foreign currency forward contracts
     415,771        62,167       610,648        (447,347
  
 
 
    
 
 
   
 
 
    
 
 
 
Change in net unrealized appreciation (depreciation)
     415,771        62,167       610,648        (447,347
  
 
 
    
 
 
   
 
 
    
 
 
 
Net realized and unrealized gain (loss)
     1,032,404        (157,183     1,387,798        (522,123
  
 
 
    
 
 
   
 
 
    
 
 
 
Net income (loss)
   $ 1,082,897      $ (100,310   $ 1,471,951      $ (402,699
  
 
 
    
 
 
   
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-19

Table of Contents
PROSHARES ULTRA EURO
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
    
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 5,111,473      $ 6,804,048     $ 5,751,156     $ 7,114,015  
  
 
 
    
 
 
   
 
 
   
 
 
 
Addition of 200,000, , 200,000 and 100,000 shares, respectively
     2,513,699              2,513,699       1,140,357  
Redemption of , 100,000, 100,000 and 200,000 shares, respectively
            (1,108,205     (1,028,737     (2,256,140
  
 
 
    
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 200,000, (100,000), 100,000 and (100,000) shares, respectively
     2,513,699        (1,108,205     1,484,962       (1,115,783
  
 
 
    
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     50,493        56,873       84,153       119,424  
Net realized gain (loss)
     616,633        (219,350     777,150       (74,776
Change in net unrealized appreciation (depreciation)
     415,771        62,167       610,648       (447,347
  
 
 
    
 
 
   
 
 
   
 
 
 
Net income (loss)
     1,082,897        (100,310     1,471,951       (402,699
  
 
 
    
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 8,708,069      $ 5,595,533     $ 8,708,069     $ 5,595,533  
  
 
 
    
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-20

Table of Contents
PROSHARES ULTRA EURO
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 1,471,951     $ (402,699
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Change in unrealized (appreciation) depreciation on investments
     (610,648     447,347  
Decrease (Increase) in interest receivable
     (5,598     5,017  
Increase (Decrease) in payable to Sponsor
     1,764       (1,211
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     857,469       48,454  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     2,513,699       1,140,357  
Payment on shares redeemed
     (1,028,737     (2,256,140
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     1,484,962       (1,115,783
  
 
 
   
 
 
 
Net increase (decrease) in cash
     2,342,431       (1,067,329
Cash, beginning of period
     5,903,547       6,785,459  
  
 
 
   
 
 
 
Cash, end of period
   $ 8,245,978     $ 5,718,130  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-21

Table of Contents
PROSHARES ULTRA GOLD
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $74,938,385 and $74,793,200, respectively)
   $ 74,939,332      $ 74,813,625  
Cash
     382,492,286        203,750,372  
Segregated cash balances with brokers for futures contracts
     27,540,000        11,408,000  
Segregated cash balances with brokers for swap agreements
     7,140,000         
Receivable on open futures contracts
     3,846,504        1,952,335  
Interest receivable
     1,050,711        371,587  
  
 
 
    
 
 
 
Total assets
     497,008,833        292,295,919  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     6,879,499         
Payable to Sponso
r
     398,071        238,455  
Unrealized depreciation on swap agreements
     4,726,020        2,348,132  
  
 
 
    
 
 
 
Total liabilities
     12,003,590        2,586,587  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     485,005,243        289,709,332  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 497,008,833      $ 292,295,919  
  
 
 
    
 
 
 
Shares outstanding (Note 1)
     14,100,000        12,400,000  
  
 
 
    
 
 
 
Net asset value per share (Note 1)
   $ 34.40      $ 23.36  
  
 
 
    
 
 
 
Market value per share (Note 1) (Note 2)
   $ 34.66      $ 23.37  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-22

Table of Contents
PROSHARES ULTRA GOLD
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(15% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
4.401% due 07/08/25
   $ 75,000,000      $ 74,939,332  
     
 
 
 
Total short-term U.S. government and agency obligations
     
(cost $74,938,385)
      $ 74,939,332  
     
 
 
 
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Gold Futures - COMEX, expires August 2025
     1,736      $ 574,216,720      $ (3,455,626
Total Return Swap Agreements
^
 
    
Rate Paid
(Received)
*
   
Termination
Date
    
Notional Amount
at Value
**
    
Unrealized
Appreciation
(Depreciation)/Value
 
Swap agreement with Citibank, N.A. based on Bloomberg Gold Subindex
     0.25     07/07/25      $ 170,146,720      $ (2,029,284
Swap agreement with Goldman Sachs International based on Bloomberg Gold Subindex
     0.25     07/07/25        80,814,311        (963,847
Swap agreement with UBS AG based on Bloomberg Gold Subindex
     0.25     07/07/25        145,295,281        (1,732,889
          
 
 
 
          Total Unrealized
Depreciation
 
 
   $ (4,726,020
          
 
 
 
 
All or partial amount pledged as collateral for swap agreements.
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
^^
Rates shown represent discount rate at the time of purchase.
*
Reflects the floating financing rate, as of June 30, 2025, on the notional amount of the swap agreement paid to the counterparty or received from the counterparty, excluding any commissions. Total Return Swap Agreements payment is due at termination/maturity.
**
For swap agreements, a positive amount represents “long” exposure to the benchmark index. A negative amount represents “short” exposure to the benchmark index.
See accompanying notes to financial statements.
 
F-23

Table of Contents
PROSHARES ULTRA GOLD
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 5,119,975     $ 2,819,359     $ 8,858,522     $ 4,833,274  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     1,197,578       546,388       2,061,122       982,991  
Brokerage commissions
     26,535       8,123       45,879       17,996  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     1,224,113       554,511       2,107,001       1,000,987  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     3,895,862       2,264,848       6,751,521       3,832,287  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     42,515,493       7,565,606       71,847,565       14,530,658  
Swap agreements
     43,642,546       24,002,215       72,739,060       35,508,434  
Short-term U.S. government and agency obligations
     77             77       3,011  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     86,158,116       31,567,821       144,586,702       50,042,103  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     (33,165,219     (3,144,847     (3,032,218     (4,863,967
Swap agreements
     (28,291,491     (14,087,684     (2,377,888     (9,631,250
Short-term U.S. government and agency obligations
     2,408       5,842       (19,478     (10,280
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (61,454,302     (17,226,689     (5,429,584     (14,505,497
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     24,703,814       14,341,132       139,157,118       35,536,606  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 28,599,676     $ 16,605,980     $ 145,908,639     $ 39,368,893  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-24

Table of Contents
PROSHARES ULTRA GOLD
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 480,619,425     $ 215,970,841     $ 289,709,332     $ 191,502,023  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 7,250,000, 1,400,000, 10,650,000 and 3,200,000 shares, respectively (Note 1)
     250,023,550       27,209,437       346,724,313       56,539,425  
Redemption of 8,150,000, 2,200,000, 8,950,000 and 4,000,000 shares, respectively (Note 1)
     (274,237,408     (43,330,233     (297,337,041     (70,954,316
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of (900,000), (800,000), 1,700,000 and (800,000) shares, respectively (Note 1)
     (24,213,858     (16,120,796     49,387,272       (14,414,891
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     3,895,862       2,264,848       6,751,521       3,832,287  
Net realized gain (loss)
     86,158,116       31,567,821       144,586,702       50,042,103  
Change in net unrealized appreciation (depreciation)
     (61,454,302     (17,226,689     (5,429,584     (14,505,497
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     28,599,676       16,605,980       145,908,639       39,368,893  
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 485,005,243     $ 216,456,025     $ 485,005,243     $ 216,456,025  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-25

Table of Contents
PROSHARES ULTRA GOLD
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 145,908,639     $ 39,368,893  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (865,029,856     (306,151,213
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     870,000,077       175,003,011  
Net amortization and accretion on short-term U.S. government and agency obligations
     (5,115,329     (3,364,465
Net realized (gain) loss on investments
     (77     (3,011
Change in unrealized (appreciation) depreciation on investments
     2,397,366       9,641,530  
Decrease (Increase) in receivable on open futures contracts
     (1,894,169     (143,688
Decrease (Increase) in interest receivable
     (679,124     62,974  
Increase (Decrease) in payable to Sponsor
     159,616       21,921  
Increase (Decrease) in payable on open futures contracts
           (564,042
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     145,747,143       (86,128,090
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     346,724,313       56,539,425  
Payment on shares redeemed
     (290,457,542     (70,954,316
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     56,266,771       (14,414,891
  
 
 
   
 
 
 
Net increase (decrease) in cash
     202,013,914       (100,542,981
Cash, beginning of period
     215,158,372       129,351,977  
  
 
 
   
 
 
 
Cash, end of period
   $ 417,172,286     $ 28,808,996  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-26

Table of Contents
PROSHARES ULTRA SILVER
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $119,913,242 and $124,655,333, respectively)
   $ 119,914,448      $ 124,689,375  
Cash
     473,999,292        376,597,126  
Segregated cash balances with brokers for futures contracts
     54,120,000        38,668,750  
Segregated cash balances with brokers for swap agreements
     68,642,665        76,561,398  
Interest receivable
     1,426,210        851,132  
  
 
 
    
 
 
 
Total assets
     718,102,615        617,367,781  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
     2,893,550        2,258,150  
Payable to Sponso
r
     541,680        507,430  
Unrealized depreciation on swap agreements
     6,471,374        52,518,908  
  
 
 
    
 
 
 
Total liabilities
     9,906,604        55,284,488  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     708,196,011        562,083,293  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 718,102,615      $ 617,367,781  
  
 
 
    
 
 
 
Shares outstanding
     15,046,526        16,746,526  
  
 
 
    
 
 
 
Net asset value per share
   $ 47.07      $ 33.56  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 47.49      $ 33.67  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-27

Table of Contents
PROSHARES ULTRA SILVER
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(17% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
4.421% due 07/03/25
   $ 20,000,000      $ 19,995,338  
4.401% due 07/08/25
     100,000,000        99,919,110  
     
 
 
 
Total short-term U.S. government and agency obligations
     
(cost $119,913,242)
      $ 119,914,448  
     
 
 
 
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Silver Futures - COMEX, expires September 2025
     3,488      $ 630,839,680      $ (9,137,947
Total Return Swap Agreements
^
 
    
Rate Paid
(Received)
*
   
Termination
Date
    
Notional Amount
at Value
**
    
Unrealized
Appreciation
(Depreciation)/Value
 
Swap agreement with Citibank, N.A. based on Bloomberg Silver Subindex
     0.25     07/07/25      $ 349,579,617      $ (2,876,199
Swap agreement with Goldman Sachs International based on Bloomberg Silver Subindex
     0.30     07/07/25        30,768,707        (254,172
Swap agreement with Morgan Stanley & Co. International PLC based on Bloomberg Silver Subindex
     0.30     07/07/25        208,753,789        (1,724,461
Swap agreement with UBS AG based on Bloomberg Silver Subindex
     0.25     07/07/25        196,478,081        (1,616,542
          
 
 
 
          Total Unrealized
Depreciation
 
 
   $ (6,471,374
          
 
 
 
 
All or partial amount pledged as collateral for swap agreements.
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
^^
Rates shown represent discount rate at the time of purchase.
*
Reflects the floating financing rate, as of June 30, 2025, on the notional amount of the swap agreement paid to the counterparty or received from the counterparty, excluding any commissions. Total Return Swap Agreements payment is due at termination/maturity.
**
For swap agreements, a positive amount represents “long” exposure to the benchmark index. A negative amount represents “short” exposure to the benchmark index.
See accompanying notes to financial statements.
 
F-28

Table of Contents
PROSHARES ULTRA SILVER
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 6,095,350     $ 6,245,723     $ 12,115,255     $ 9,880,580  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     1,485,223       1,244,817       3,001,678       2,118,718  
Brokerage commissions
     58,272       56,180       104,828       84,222  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     1,543,495       1,300,997       3,106,506       2,202,940  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     4,551,855       4,944,726       9,008,749       7,677,640  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     45,180,695       81,641,058       68,353,031       76,002,276  
Swap agreements
     54,018,148       139,039,383       85,556,599       140,207,453  
Short-term U.S. government and agency obligations
     (12 )           (12 )     4,797  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     99,198,831       220,680,441       153,909,618       216,214,526  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     (39,005,923     (29,355,888     19,765,588       (19,075,042
Swap agreements
     (34,495,578     (57,934,788     46,047,534       (46,575,112
Short-term U.S. government and agency obligations
     4,316       11,419       (32,836     (20,504
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (73,497,185     (87,279,257     65,780,286       (65,670,658
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     25,701,646       133,401,184       219,689,904       150,543,868  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 30,253,501     $ 138,345,910     $ 228,698,653     $ 158,221,508  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-29

Table of Contents
PROSHARES ULTRA SILVER
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 717,992,459     $ 403,584,744     $ 562,083,293     $ 390,146,373  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 5,000,000, 5,150,000, 9,850,000 and 7,450,000 shares, respectively
     198,521,933       186,406,170       402,233,812       244,780,900  
Redemption of 5,650,000, 4,050,000, 11,550,000 and 6,500,000 shares, respectively
     (238,571,882     (157,507,303     (484,819,747     (222,319,260
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of (650,000), 1,100,000, (1,700,000) and 950,000 shares, respectively
     (40,049,949     28,898,867       (82,585,935     22,461,640  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     4,551,855       4,944,726       9,008,749       7,677,640  
Net realized gain (loss)
     99,198,831       220,680,441       153,909,618       216,214,526  
Change in net unrealized appreciation (depreciation)
     (73,497,185     (87,279,257     65,780,286       (65,670,658
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     30,253,501       138,345,910       228,698,653       158,221,508  
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 708,196,011     $ 570,829,521     $ 708,196,011     $ 570,829,521  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-30

Table of Contents
PROSHARES ULTRA SILVER
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 228,698,653     $ 158,221,508  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (1,253,080,617     (669,157,487
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     1,264,975,424       332,004,797  
Net amortization and accretion on short-term U.S. government and agency obligations
     (7,152,728     (5,853,530
Net realized (gain) loss on investments
     12       (4,797
Change in unrealized (appreciation) depreciation on investments
     (46,014,698     46,595,616  
Decrease (Increase) in receivable on open futures contracts
           (3,689,701
Decrease (Increase) in interest receivable
     (575,078     (333,110
Increase (Decrease) in payable to Sponsor
     34,250       119,289  
Increase (Decrease) in payable on open futures contracts
     635,400       (3,503,958
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     187,520,618       (145,601,373
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     402,233,812       247,509,728  
Payment on shares redeemed
     (484,819,747     (222,319,260
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (82,585,935     25,190,468  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     104,934,683       (120,410,905
Cash, beginning of period
     491,827,274       279,193,929  
  
 
 
   
 
 
 
Cash, end of period
   $ 596,761,957     $ 158,783,024  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-31

Table of Contents
PROSHARES ULTRA VIX SHORT-TERM FUTURES ETF
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $14,987,677 and $24,931,067, respectively)
   $ 14,987,867      $ 24,937,875  
Cash
     181,428,744        88,749,502  
Segregated cash balances with brokers for futures contracts
     368,712,207        161,872,327  
Receivable from capital shares sold
     32,739,216         
Receivable on open futures contracts
            9,002,751  
Interest receivable
     1,022,914        803,191  
  
 
 
    
 
 
 
Total assets
     598,890,948        285,365,646  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
     19,038,638        613,972  
Brokerage commissions and futures account fees payable
     47,734        24,616  
Payable to Sponsor
     395,668        274,998  
  
 
 
    
 
 
 
Total liabilities
     19,482,040        913,586  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     579,408,908        284,452,060  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 598,890,948      $ 285,365,646  
  
 
 
    
 
 
 
Shares outstanding
     30,993,643        13,693,643  
  
 
 
    
 
 
 
Net asset value per share
   $ 18.69      $ 20.77  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 18.75      $ 20.72  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-32

Table of Contents
PROSHARES ULTRA VIX SHORT-TERM FUTURES ETF
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(3% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
4.401% due 07/08/25
   $ 15,000,000      $ 14,987,867  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $14,987,677)
      $ 14,987,867  
     
 
 
 
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
VIX Futures - COMEX, expires July 2025
     24,975      $ 467,356,200      $ (45,257,764 )
VIX Futures - COMEX, expires August 2025
     19,969        401,329,105        (10,119,002 )
        
 
 
 
         $ (55,376,766 )
        
 
 
 
 
^^
Rates shown represent discount rate at the time of purchase.
See accompanying notes to financial statements.
 
F-33

Table of Contents
PROSHARES ULTRA VIX SHORT-TERM FUTURES ETF
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 2,804,863     $ 2,335,823     $ 5,692,389     $ 5,094,065  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     906,425       553,814       1,742,735       1,221,345  
Brokerage commissions
     621,171       454,606       1,508,883       941,152  
Futures account fees
     126,256       63,964       213,163       150,134  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     1,653,852       1,072,384       3,464,781       2,312,631  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     1,151,011       1,263,439       2,227,608       2,781,434  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     56,045,179       (57,413,186 )     155,966,636       (148,416,415
Short-term U.S. government and agency obligations
     (1,849 )     500       (1,919 )     11,137  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     56,043,330       (57,412,686 )     155,964,717       (148,405,278
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     (88,993,838 )     11,693,863       (69,352,758 )     24,978,991  
Short-term U.S. government and agency obligations
     1,101       4,577       (6,618 )     18  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (88,992,737 )     11,698,440       (69,359,376 )     24,979,009  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (32,949,407     (45,714,246     86,605,341       (123,426,269
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ (31,798,396   $ (44,450,807   $ 88,832,949     $ (120,644,835
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-34

Table of Contents
PROSHARES ULTRA VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 323,381,943     $ 278,240,649     $ 284,452,060     $ 348,555,743  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 39,350,000, 7,030,000, 84,700,000 and 9,850,000 shares, respectively
     968,627,629       196,405,861       1,849,646,517       291,112,693  
Redemption of 22,150,000, 6,031,248, 67,400,000 and 8,271,248 shares, respectively
     (680,802,268     (198,060,505     (1,643,522,618     (286,888,403
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 17,200,000, 998,752, 17,300,000 and 1,578,752 shares, respectively
     287,825,361       (1,654,644     206,123,899       4,224,290  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     1,151,011       1,263,439       2,227,608       2,781,434  
Net realized gain (loss)
     56,043,330       (57,412,686 )     155,964,717       (148,405,278
Change in net unrealized appreciation (depreciation)
     (88,992,737 )     11,698,440       (69,359,376 )     24,979,009  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     (31,798,396     (44,450,807     88,832,949       (120,644,835
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 579,408,908     $ 232,135,198     $ 579,408,908     $ 232,135,198  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-35

Table of Contents
PROSHARES ULTRA VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 88,832,949     $ (120,644,835
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (283,607,982     (145,539,355
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     294,604,547       96,889,241  
Net amortization and accretion on short-term U.S. government and agency obligations
     (1,055,094     (1,280,566
Net realized (gain) loss on investments
     1,919       (11,137
Change in unrealized (appreciation) depreciation on investments
     6,618       (18
Decrease (Increase) in receivable on open futures contracts
     9,002,751       963,625  
Decrease (Increase) in interest receivable
     (219,723     469,869  
Increase (Decrease) in payable to Sponsor
     120,670       (118,635
Increase (Decrease) in brokerage commissions and futures account fees payable
     23,118       (19,755
Increase (Decrease) in payable on open futures contracts
     18,424,666        
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     126,134,439       (169,291,566
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     1,816,907,301       291,112,693  
Payment on shares redeemed
     (1,643,522,618     (286,888,403
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     173,384,683       4,224,290  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     299,519,122       (165,067,276
Cash, beginning of period
     250,621,829       337,411,617  
  
 
 
   
 
 
 
Cash, end of period
   $ 550,140,951     $ 172,344,341  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-36

Table of Contents
PROSHARES ULTRA YEN
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Cash
   $ 59,198,302      $ 39,802,626  
Segregated cash balances with brokers for foreign currency forward contracts
     6,374,646        8,805,479  
Unrealized appreciation on foreign currency forward contracts
     764,251        146,194  
Interest receivable
     204,485        149,992  
  
 
 
    
 
 
 
Total assets
     66,541,684        48,904,291  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable to Sponso
r
     52,366        37,154  
Unrealized depreciation on foreign currency forward contracts
     27,879        4,361,491  
  
 
 
    
 
 
 
Total liabilities
     80,245        4,398,645  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     66,461,439        44,505,646  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 66,541,684      $ 48,904,291  
  
 
 
    
 
 
 
Shares outstanding
     2,849,970        2,199,970  
  
 
 
    
 
 
 
Net asset value per share
   $ 23.32      $ 20.23  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 23.23      $ 20.35  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-37

Table of Contents
PROSHARES ULTRA YEN
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Foreign Currency Forward Contracts
^
 
    
Settlement Date
    
Contract Amount
in Local Currency
   
Contract Amount
in U.S. Dollars
   
Unrealized
Appreciation
(Depreciation)/
Value
 
Contracts to Purchase
         
Yen with Goldman Sachs International
     07/11/25        9,002,886,056     $ 62,602,612     $ 381,895  
Yen with UBS AG
     07/11/25        10,693,068,856       74,355,495       382,356  
         
 
 
 
          Total Unrealized
Appreciation
 
 
  $ 764,251  
         
 
 
 
Contracts to Sell
         
Yen with Goldman Sachs International
     07/11/25        (288,210,000   $ (2,004,101   $ (7,296
Yen with UBS AG
     07/11/25        (336,493,000     (2,339,844     (20,583
         
 
 
 
          Total Unrealized
Depreciation
 
 
  $ (27,879
         
 
 
 
 
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
See accompanying notes to financial statements.
 
F-38

Table of Contents
PROSHARES ULTRA YEN
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
    
2024
   
2025
    
2024
 
Investment Income
          
Interest
   $ 580,313      $ 483,557     $ 1,108,434      $ 853,811  
  
 
 
    
 
 
   
 
 
    
 
 
 
Expenses
          
Management fee
     153,765        99,372       290,779        176,608  
  
 
 
    
 
 
   
 
 
    
 
 
 
Total expenses
     153,765        99,372       290,779        176,608  
  
 
 
    
 
 
   
 
 
    
 
 
 
Net investment income (loss)
     426,548        384,185       817,655        677,203  
  
 
 
    
 
 
   
 
 
    
 
 
 
Realized and unrealized gain (loss) on investment activity
          
Net realized gain (loss) on
          
Foreign currency forward contracts
     1,428,203        (5,365,623     3,070,845        (7,397,198
  
 
 
    
 
 
   
 
 
    
 
 
 
Net realized gain (loss)
     1,428,203        (5,365,623     3,070,845        (7,397,198
  
 
 
    
 
 
   
 
 
    
 
 
 
Change in net unrealized appreciation (depreciation) on
          
Foreign currency forward contracts
     2,283,730        (842,412     4,951,669        (4,421,343
  
 
 
    
 
 
   
 
 
    
 
 
 
Change in net unrealized appreciation (depreciation)
     2,283,730        (842,412     4,951,669        (4,421,343
  
 
 
    
 
 
   
 
 
    
 
 
 
Net realized and unrealized gain (loss)
     3,711,933        (6,208,035     8,022,514        (11,818,541
  
 
 
    
 
 
   
 
 
    
 
 
 
Net income (loss)
   $ 4,138,481      $ (5,823,850   $ 8,840,169      $ (11,141,338
  
 
 
    
 
 
   
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-39

Table of Contents
PROSHARES ULTRA YEN
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 61,327,343     $ 41,994,545     $ 44,505,646     $ 30,205,770  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 350,000, 500,000, 1,250,000 and 1,300,000 shares, respectively
     8,043,589       10,608,951       26,787,301       30,205,576  
Redemption of 300,000, 100,000, 600,000 and 200,000 shares, respectively
     (7,047,974     (2,269,508     (13,671,677     (4,759,870
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 50,000, 400,000, 650,000 and 1,100,000 shares, respectively
     995,615       8,339,443       13,115,624       25,445,706  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     426,548       384,185       817,655       677,203  
Net realized gain (loss)
     1,428,203       (5,365,623     3,070,845       (7,397,198
Change in net unrealized appreciation (depreciation)
     2,283,730       (842,412     4,951,669       (4,421,343
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     4,138,481       (5,823,850     8,840,169       (11,141,338
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 66,461,439     $ 44,510,138     $ 66,461,439     $ 44,510,138  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-40

Table of Contents
PROSHARES ULTRA YEN
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 8,840,169     $ (11,141,338
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Change in unrealized (appreciation) depreciation on investments
     (4,951,669     4,421,343  
Decrease (Increase) in interest receivable
     (54,493     (58,147
Increase (Decrease) in payable to Sponsor
     15,212       10,971  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     3,849,219       (6,767,171
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     26,787,301       27,170,691  
Payment on shares redeemed
     (13,671,677     (6,133,037
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     13,115,624       21,037,654  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     16,964,843       14,270,483  
Cash, beginning of period
     48,608,105       29,977,711  
  
 
 
   
 
 
 
Cash, end of period
   $ 65,572,948     $ 44,248,194  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-41

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Cash
   $ 96,876,764      $ 88,861,451  
Segregated cash balances with brokers for futures contracts
     43,919,954        31,873,660  
Receivable from capital shares sold
            3,386,356  
Receivable on open futures contracts
     548,948         
Interest receivable
     350,902        341,824  
  
 
 
    
 
 
 
Total assets
     141,696,568        124,463,291  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     6,308,561         
Payable on open futures contracts
            2,372,844  
Payable to Sponso
r
     110,537        93,113  
  
 
 
    
 
 
 
Total liabilities
     6,419,098        2,465,957  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     135,277,470        121,997,334  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 141,696,568      $ 124,463,291  
  
 
 
    
 
 
 
Shares outstanding
     7,505,220        7,205,220  
  
 
 
    
 
 
 
Net asset value per share
   $ 18.02      $ 16.93  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 18.06      $ 16.92  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-42

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
WTI Crude Oil - NYMEX, expires September 2025
     1,406      $ 89,772,840      $ 2,634,060  
WTI Crude Oil - NYMEX, expires December 2025
     1,458        89,885,700        8,465,935  
WTI Crude Oil - NYMEX, expires June 2026
     1,483        90,967,220        4,755,993  
        
 
 
 
         $ 15,855,988  
        
 
 
 
See accompanying notes to financial statements.
 
F-43

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 1,176,354     $ 2,290,280     $ 3,111,177     $ 4,533,047  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     294,244       440,755       775,568       892,340  
Brokerage commissions
     62,422       43,839       123,198       97,800  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     356,666       484,594       898,766       990,140  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     819,688       1,805,686       2,212,411       3,542,907  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     32,210,113       (143,424     41,144,012       (12,659,025
Short-term U.S. government and agency obligations
     (483           (483     6,779  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     32,209,630       (143,424     41,143,529       (12,652,246
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     14,026,553       (1,560,618     17,511,380       (35,992,048
Short-term U.S. government and agency obligations
     277       8,523             (9,180
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     14,026,830       (1,552,095     17,511,380       (36,001,228
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     46,236,460       (1,695,519     58,654,909       (48,653,474
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 47,056,148     $ 110,167     $ 60,867,320     $ (45,110,567
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-44

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 179,185,227     $ 197,512,295     $ 121,997,334     $ 188,963,592  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 9,900,000, 4,200,000, 20,000,000 and 12,650,000 shares, respectively
     164,503,631       65,709,408       322,257,722       216,439,065  
Redemption of 13,100,000, 5,200,000, 19,700,000 and 10,350,000 shares, respectively
     (255,467,536     (85,711,832     (369,844,906     (182,672,052
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of (3,200,000), (1,000,000), 300,000 and 2,300,000 shares, respectively
     (90,963,905     (20,002,424     (47,587,184     33,767,013  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     819,688       1,805,686       2,212,411       3,542,907  
Net realized gain (loss)
     32,209,630       (143,424     41,143,529       (12,652,246
Change in net unrealized appreciation (depreciation)
     14,026,830       (1,552,095     17,511,380       (36,001,228
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     47,056,148       110,167       60,867,320       (45,110,567
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 135,277,470     $ 177,620,038     $ 135,277,470     $ 177,620,038  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-45

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 60,867,320     $ (45,110,567
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (253,591,971     (242,128,850
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     254,917,637       190,006,779  
Net amortization and accretion on short-term U.S. government and agency obligations
     (1,326,149     (2,612,937
Net realized (gain) loss on investments
     483       (6,779
Change in unrealized (appreciation) depreciation on investments
           9,180  
Decrease (Increase) in receivable on open futures contracts
     (548,948 )     (315,222
Decrease (Increase) in interest receivable
     (9,078     11,852  
Increase (Decrease) in payable to Sponsor
     17,424       408  
Increase (Decrease) in brokerage commissions and futures account fees payable
           (3,509
Increase (Decrease) in payable on open futures contracts
     (2,372,844     152,793  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     57,953,874       (99,996,852
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     325,644,078       216,439,065  
Payment on shares redeemed
     (363,536,345     (185,768,143
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (37,892,267     30,670,922  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     20,061,607       (69,325,930
Cash, beginning of period
     120,735,111       141,574,168  
  
 
 
   
 
 
 
Cash, end of period
   $ 140,796,718     $ 72,248,238  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-46

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $39,967,139 and $, respectively)
   $ 39,967,644      $  
Cash
     159,550,456        177,262,462  
Segregated cash balances with brokers for futures contracts
     85,426,550        81,628,795  
Receivable from capital shares sold
     2,544,277         
Receivable on open futures contracts
     38,269,352        19,205,533  
Interest receivable
     590,035        405,754  
  
 
 
    
 
 
 
Total assets
     326,348,314        278,502,544  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     35,619,872        17,443,727  
Payable on open futures contracts
     7,203,197         
Brokerage commissions and futures account fees payable
     8,470        3,166  
Payable to Sponsor
     250,138        115,508  
  
 
 
    
 
 
 
Total liabilities
     43,081,677        17,562,401  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     283,266,637        260,940,143  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 326,348,314      $ 278,502,544  
  
 
 
    
 
 
 
Shares outstanding
     11,133,712        5,983,712  
  
 
 
    
 
 
 
Net asset value per share
   $ 25.44      $ 43.61  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 25.61      $ 42.74  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-47

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(14% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
4.401% due 07/08/25
   $ 40,000,000      $ 39,967,644  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $39,967,139)
      $ 39,967,644  
     
 
 
 
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Natural Gas – NYMEX, expires September 2025
     16,234      $ 566,566,600      $ 40,226,449  
 
^^
Rates shown represent discount rate at the time of purchase.
See accompanying notes to financial statements.
 
F-48

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 3,919,799     $ 1,577,496     $ 8,363,249     $ 2,924,574  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     972,550       310,060       2,059,769       572,504  
Brokerage commissions
     525,062       304,998       1,029,562       566,252  
Futures account fees
     26,697       10,978       72,737       27,011  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     1,524,309       626,036       3,162,068       1,165,767  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     2,395,490       951,460       5,201,181       1,758,807  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     124,600,984       (44,563,292     (97,226,728     91,065  
Short-term U.S. government and agency obligations
     (8,338           (8,338     (1,743
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     124,592,646       (44,563,292     (97,235,066     89,322  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     80,953,188       20,547,016       66,356,953       44,377,650  
Short-term U.S. government and agency obligations
     2,307       3,543       505       (603
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     80,955,495       20,550,559       66,357,458       44,377,047  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     205,548,141       (24,012,733     (30,877,608     44,466,369  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 207,943,631     $ (23,061,273   $ (25,676,427   $ 46,225,176  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-49

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 573,853,468     $ 94,345,355     $ 260,940,143     $ 140,963,092  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 18,750,000, 7,400,000, 65,750,000 and 14,000,000 shares, respectively
     423,029,768       367,052,728       1,589,675,595       697,107,902  
Redemption of 36,750,000, 5,650,000, 60,600,000 and 13,950,000 shares, respectively
     (921,560,230     (291,044,383     (1,541,672,674     (737,003,743
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of (18,000,000), 1,750,000, 5,150,000 and 50,000 shares, respectively
     (498,530,462     76,008,345       48,002,921       (39,895,841
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     2,395,490       951,460       5,201,181       1,758,807  
Net realized gain (loss)
     124,592,646       (44,563,292     (97,235,066     89,322  
Change in net unrealized appreciation (depreciation)
     80,955,495       20,550,559       66,357,458       44,377,047  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     207,943,631       (23,061,273     (25,676,427     46,225,176  
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 283,266,637     $ 147,292,427     $ 283,266,637     $ 147,292,427  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-50

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ (25,676,427   $ 46,225,176  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (755,466,782     (188,049,532
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     719,712,566       99,796,807  
Net amortization and accretion on short-term U.S. government and agency obligations
     (4,221,261     (1,225,504
Net realized (gain) loss on investments
     8,338       1,743  
Change in unrealized (appreciation) depreciation on investments
     (505     603  
Decrease (Increase) in receivable on open futures contracts
     (19,063,819     (3,695,357
Decrease (Increase) in interest receivable
     (184,281     110,095  
Increase (Decrease) in payable to Sponsor
     134,630       4,138  
Increase (Decrease) in brokerage commissions and futures account fees payable
     5,304       (7,188
Increase (Decrease) in payable on open futures contracts
     7,203,197       (9,569,329
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (77,549,040     (56,408,348
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     1,587,131,318       706,719,280  
Payment on shares redeemed
     (1,523,496,529     (732,066,710
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     63,634,789       (25,347,430
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (13,914,251     (81,755,778
Cash, beginning of period
     258,891,257       136,172,565  
  
 
 
   
 
 
 
Cash, end of period
   $ 244,977,006     $ 54,416,787  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-51

Table of Contents
PROSHARES ULTRASHORT EURO
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Cash
   $ 28,478,624      $ 36,236,198  
Segregated cash balances with brokers for foreign currency forward contracts
     4,741,088        4,402,112  
Unrealized appreciation on foreign currency forward contracts
     110,889        1,189,827  
Interest receivable
     99,347        129,971  
  
 
 
    
 
 
 
Total assets
     33,429,948        41,958,108  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable to Sponsor
     25,748        32,657  
Unrealized depreciation on foreign currency forward contracts
     1,837,188        32,777  
  
 
 
    
 
 
 
Total liabilities
     1,862,936        65,434  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     31,567,012        41,892,674  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 33,429,948      $ 41,958,108  
  
 
 
    
 
 
 
Shares outstanding
     1,150,000        1,200,000  
  
 
 
    
 
 
 
Net asset value per share
   $ 27.45      $ 34.91  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 27.48      $ 34.92  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-52

Table of Contents
PROSHARES ULTRASHORT EURO
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Foreign Currency Forward Contracts
^
 
    
Settlement Date
    
Contract Amount
in Local Currency
   
Contract Amount
in U.S. Dollars
   
Unrealized
Appreciation
(Depreciation)/
Value
 
Contracts to Purchase
         
Euro with Goldman Sachs International
     07/11/25        3,901,000     $ 4,598,860     $ 58,997  
Euro with UBS AG
     07/11/25        2,761,000       3,254,923       51,892  
         
 
 
 
          Total Unrealized
Appreciation
 
 
  $ 110,889  
         
 
 
 
Contracts to Sell
         
Euro with Goldman Sachs International
     07/11/25        (31,415,263   $ (37,035,223   $ (971,683
Euro with UBS AG
     07/11/25        (28,825,199     (33,981,816     (865,505
         
 
 
 
          Total Unrealized
Depreciation
 
 
  $ (1,837,188
         
 
 
 
 
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
See accompanying notes to financial statements.
 
F-53

Table of Contents
PROSHARES ULTRASHORT EURO
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 303,400     $ 429,872     $ 651,455     $ 888,189  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     79,062       90,978       169,010       186,228  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     79,062       90,978       169,010       186,228  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     224,338       338,894       482,445       701,961  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Foreign currency forward contracts
     (3,936,993     900,760       (5,567,946     (43,101
Short-term U.S. government and agency obligations
     119             119       4,641  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     (3,936,874     900,760       (5,567,827     (38,460
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Foreign currency forward contracts
     (1,538,631     (199,005     (2,883,349     2,768,728  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (1,538,631     (199,005     (2,883,349     2,768,728  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (5,475,505     701,755       (8,451,176     2,730,268  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ (5,251,167   $ 1,040,649     $ (7,968,731   $ 3,432,229  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-54

Table of Contents
PROSHARES ULTRASHORT EURO
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 33,912,850     $ 38,712,882     $ 41,892,674     $ 39,367,550  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 300,000, 50,000, 350,000 and 50,000 shares, respectively
     8,827,978       1,591,183       10,400,342       1,591,183  
Redemption of 200,000, 100,000, 400,000 and 200,000 shares, respectively
     (5,922,649     (3,117,731     (12,757,273     (6,163,979
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 100,000, (50,000),
(50,000
) and (150,000) shares, respectively
     2,905,329       (1,526,548     (2,356,931     (4,572,796
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     224,338       338,894       482,445       701,961  
Net realized gain (loss)
     (3,936,874     900,760       (5,567,827     (38,460
Change in net unrealized appreciation (depreciation)
     (1,538,631     (199,005     (2,883,349     2,768,728  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     (5,251,167     1,040,649       (7,968,731     3,432,229  
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 31,567,012     $ 38,226,983     $ 31,567,012     $ 38,226,983  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-55

Table of Contents
PROSHARES ULTRASHORT EURO
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ (7,968,731   $ 3,432,229  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     119       4,641  
Net realized (gain) loss on investments
     (119     (4,641
Change in unrealized (appreciation) depreciation on investments
     2,883,349       (2,768,728
Decrease (Increase) in interest receivable
     30,624       21,175  
Increase (Decrease) in payable to Sponsor
     (6,909     (3,976
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (5,061,667     680,700  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     10,400,342       1,591,183  
Payment on shares redeemed
     (12,757,273     (6,163,979
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (2,356,931     (4,572,796
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (7,418,598     (3,892,096
Cash, beginning of period
     40,638,310       41,090,342  
  
 
 
   
 
 
 
Cash, end of period
   $ 33,219,712     $ 37,198,246  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-56

Table of Contents
PROSHARES ULTRASHORT GOLD
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Cash
   $ 60,595,160      $ 13,148,117  
Segregated cash balances with brokers for futures contracts
     1,488,000        588,800  
Segregated cash balances with brokers for swap agreements
     13,293,944        2,782,413  
Unrealized appreciation on swap agreements
     1,407,997        141,581  
Interest receivable
     204,285        61,820  
  
 
 
    
 
 
 
Total assets
     76,989,386        16,722,731  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
     93,088        82,309  
Payable to Sponsor
     58,122        15,994  
  
 
 
    
 
 
 
Total liabilities
     151,210        98,303  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     76,838,176        16,624,428  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 76,989,386      $ 16,722,731  
  
 
 
    
 
 
 
Shares outstanding (Note 1)
     3,423,421        473,489  
  
 
 
    
 
 
 
Net asset value per share (Note 1)
   $ 22.44      $ 35.11  
  
 
 
    
 
 
 
Market value per share (Note 1) (Note 2)
   $ 22.26      $ 35.16  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-57

Table of Contents
PROSHARES ULTRASHORT GOLD
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Gold Futures - COMEX, expires August 2025
     98      $ 32,415,460      $ 462,452  
Total Return Swap Agreements
^
 
    
Rate Paid
(Received)
*
   
Termination
Date
    
Notional Amount
at Value
**
   
Unrealized
Appreciation
(Depreciation)/Value
 
Swap agreement with Citibank, N.A. based on Bloomberg Gold Subindex
     0.25     07/07/25      $ (102,141,663   $ 1,184,233  
Swap agreement with Goldman Sachs International based on Bloomberg Gold Subindex
     0.20     07/07/25        (7,569,889     88,017  
Swap agreement with UBS AG based on Bloomberg Gold Subindex
     0.25     07/07/25        (11,708,549     135,747  
         
 
 
 
          Total Unrealized
Appreciation
 
 
  $ 1,407,997  
         
 
 
 
 
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
*
Reflects the floating financing rate, as of June 30, 2025, on the notional amount of the swap agreement paid to the counterparty or received from the counterparty, excluding any commissions. Total Return Swap Agreements payment is due at termination/maturity.
**
For swap agreements, a positive amount represents “long” exposure to the benchmark index. A negative amount represents “short” exposure to the benchmark index.
See accompanying notes to financial statements.
 
F-58

Table of Contents
PROSHARES ULTRASHORT GOLD
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
    
2024
   
2025
   
2024
 
Investment Income
         
Interest
   $ 712,768      $ 176,727     $ 925,475     $ 319,930  
  
 
 
    
 
 
   
 
 
   
 
 
 
Expenses
         
Management fee
     198,669        39,309       256,449       71,710  
Brokerage commissions
     9,743        1,283       11,822       2,218  
  
 
 
    
 
 
   
 
 
   
 
 
 
Total expenses
     208,412        40,592       268,271       73,928  
  
 
 
    
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     504,356        136,135       657,204       246,002  
  
 
 
    
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
         
Net realized gain (loss) on
         
Futures contracts
     5,683,372        (976,285     4,105,748       (1,626,248
Swap agreements
     162,727        (1,540,189     (1,702,253     (2,288,039
  
 
 
    
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     5,846,099        (2,516,474     2,403,495       (3,914,287
  
 
 
    
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
         
Futures contracts
     3,028,045        374,155       341,396       311,336  
Swap agreements
     2,905,483        890,281       1,266,416       608,521  
  
 
 
    
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     5,933,528        1,264,436       1,607,812       919,857  
  
 
 
    
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     11,779,627        (1,252,038     4,011,307       (2,994,430
  
 
 
    
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 12,283,983      $ (1,115,903   $ 4,668,511     $ (2,748,428
  
 
 
    
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-59

Table of Contents
PROSHARES ULTRASHORT GOLD
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 45,122,935     $ 15,170,884     $ 16,624,428     $ 11,795,779  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 12,200,000, 225,000, 13,700,000 and 325,000 shares, respectively (Note 1)
     265,960,947       9,524,925       307,975,402       14,532,555  
Redemption of 10,550,068, 175,000, 10,750,068 and 175,000 shares, respectively (Note 1)
     (246,529,689     (7,448,115     (252,430,165     (7,448,115
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 1,649,932, 50,000, 2,949,932 and 150,000 shares, respectively (Note 1)
     19,431,258       2,076,810       55,545,237       7,084,440  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     504,356       136,135       657,204       246,002  
Net realized gain (loss)
     5,846,099       (2,516,474     2,403,495       (3,914,287
Change in net unrealized appreciation (depreciation)
     5,933,528       1,264,436       1,607,812       919,857  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     12,283,983       (1,115,903     4,668,511       (2,748,428
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 76,838,176     $ 16,131,791     $ 76,838,176     $ 16,131,791  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-60

Table of Contents
PROSHARES ULTRASHORT GOLD
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 4,668,511     $ (2,748,428
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Change in unrealized (appreciation) depreciation on investments
     (1,266,416     (608,521
Decrease (Increase) in receivable on open futures contracts
           17,324  
Decrease (Increase) in interest receivable
     (142,465     (13,921
Increase (Decrease) in payable to Sponsor
     42,128       2,965  
Increase (Decrease) in payable on open futures contracts
     10,779       17,400  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     3,312,537       (3,333,181
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     307,975,402       14,532,555  
Payment on shares redeemed
     (252,430,165     (7,448,115
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     55,545,237       7,084,440  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     58,857,774       3,751,259  
Cash, beginning of period
     16,519,330       11,946,483  
  
 
 
   
 
 
 
Cash, end of period
   $ 75,377,104     $ 15,697,742  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-61

Table of Contents
PROSHARES ULTRASHORT SILVER
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Cash
   $ 23,599,952      $ 10,846,306  
Segregated cash balances with brokers for futures contracts
     2,955,000        839,500  
Segregated cash balances with brokers for swap agreements
     8,414,702        9,082,795  
Unrealized appreciation on swap agreements
     287,652        2,954,018  
Receivable on open futures contracts
     92,037        8,500  
Interest receivable
     89,592        49,804  
  
 
 
    
 
 
 
Total assets
     35,438,935        23,780,923  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
            9,092  
Payable to Sponsor
     27,960        19,212  
  
 
 
    
 
 
 
Total liabilities
     27,960        28,304  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     35,410,975        23,752,619  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 35,438,935      $ 23,780,923  
  
 
 
    
 
 
 
Shares outstanding
     1,360,264        560,264  
  
 
 
    
 
 
 
Net asset value per share
   $ 26.03      $ 42.40  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 25.81      $ 42.00  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-62

Table of Contents
PROSHARES ULTRASHORT SILVER
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Silver Futures - COMEX, expires September 2025
     190      $ 34,363,400      $ 617,680  
Total Return Swap Agreements
^
 
    
Rate Paid
(Received)
*
   
Termination
Date
    
Notional Amount
at Value
**
   
Unrealized
Appreciation
(Depreciation)/Value
 
Swap agreement with Citibank, N.A. based on Bloomberg Silver Subindex
     0.25     07/07/25      $ (19,107,003   $ 150,872  
Swap agreement with Goldman Sachs International based on Bloomberg Silver Subindex
     0.25     07/07/25        (13,644,581     107,740  
Swap agreement with Morgan Stanley & Co. International PLC based on Bloomberg Silver Subindex
     0.30     07/07/25        (1,882,126     14,799  
Swap agreement with UBS AG based on Bloomberg Silver Subindex
     0.25     07/07/25        (1,803,827     14,241  
         
 
 
 
          Total Unrealized
Appreciation
 
 
  $ 287,652  
         
 
 
 
 
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
*
Reflects the floating financing rate, as of June 30, 2025, on the notional amount of the swap agreement paid to the counterparty or received from the counterparty, excluding any commissions. Total Return Swap Agreements payment is due at termination/maturity.
**
For swap agreements, a positive amount represents “long” exposure to the benchmark index. A negative amount represents “short” exposure to the benchmark index.
See accompanying notes to financial statements.
 
F-63

Table of Contents
PROSHARES ULTRASHORT SILVER
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 227,082     $ 597,421     $ 404,937     $ 978,854  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     72,877       139,041       134,248       230,179  
Brokerage commissions
     5,790       13,863       10,119       19,887  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     78,667       152,904       144,367       250,066  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     148,415       444,517       260,570       728,788  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     (778,764     (7,210,938     (2,520,178     (2,337,230
Swap agreements
     (2,548,468     (8,859,200     (3,916,040     (7,952,888
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     (3,327,232     (16,070,138     (6,436,218     (10,290,118
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     891,816       943,651       105,765       (806,615
Swap agreements
     1,599,631       3,959,173       (2,666,366     4,290,837  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     2,491,447       4,902,824       (2,560,601     3,484,222  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (835,785     (11,167,314     (8,996,819     (6,805,896
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ (687,370   $ (10,722,797   $ (8,736,249   $ (6,077,108
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-64

Table of Contents
PROSHARES ULTRASHORT SILVER
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 32,867,619     $ 24,245,029     $ 23,752,619     $ 65,149,686  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 1,500,000, 1,900,000, 2,650,000 and 2,250,000 shares, respectively
     43,067,889       90,286,838       80,052,403       116,105,726  
Redemption of 1,250,000, 562,500, 1,850,000 and 1,450,000 shares, respectively
     (39,837,163     (27,610,327     (59,657,798     (98,979,561
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 250,000, 1,337,500, 800,000 and 800,000 shares, respectively
     3,230,726       62,676,511       20,394,605       17,126,165  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     148,415       444,517       260,570       728,788  
Net realized gain (loss)
     (3,327,232     (16,070,138     (6,436,218     (10,290,118
Change in net unrealized appreciation (depreciation)
     2,491,447       4,902,824       (2,560,601     3,484,222  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     (687,370     (10,722,797     (8,736,249     (6,077,108
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 35,410,975     $ 76,198,743     $ 35,410,975     $ 76,198,743  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-65

Table of Contents
PROSHARES ULTRASHORT SILVER
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ (8,736,249   $ (6,077,108
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Change in unrealized (appreciation) depreciation on investments
     2,666,366       (4,290,837
Decrease (Increase) in receivable on open futures contracts
     (83,537     329,629  
Decrease (Increase) in interest receivable
     (39,788     (78,721
Increase (Decrease) in payable to Sponsor
     8,748       15,561  
Increase (Decrease) in payable on open futures contracts
     (9,092     823,698  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (6,193,552     (9,277,778
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     80,052,403       116,451,750  
Payment on shares redeemed
     (59,657,798     (98,979,561
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     20,394,605       17,472,189  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     14,201,053       8,194,411  
Cash, beginning of period
     20,768,601       64,596,871  
  
 
 
   
 
 
 
Cash, end of period
   $ 34,969,654     $ 72,791,282  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-66

Table of Contents
PROSHARES ULTRASHORT YEN
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Cash
   $ 18,769,338      $ 21,059,078  
Segregated cash balances with brokers for foreign currency forward contracts
     2,027,880        2,736,018  
Unrealized appreciation on foreign currency forward contracts
            2,283,588  
Interest receivable
     66,314        76,797  
  
 
 
    
 
 
 
Total assets
     20,863,532        26,155,481  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable to Sponsor
     16,828        19,957  
Unrealized depreciation on foreign currency forward contracts
     287,001        55,229  
  
 
 
    
 
 
 
Total liabilities
     303,829        75,186  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     20,559,703        26,080,295  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 20,863,532      $ 26,155,481  
  
 
 
    
 
 
 
Shares outstanding
     497,160        547,160  
  
 
 
    
 
 
 
Net asset value per share
   $ 41.35      $ 47.66  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 41.38      $ 46.68  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-67

Table of Contents
PROSHARES ULTRASHORT YEN
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Foreign Currency Forward Contracts
^
 
    
Settlement Date
    
Contract Amount
in Local Currency
   
Contract Amount
in U.S. Dollars
   
Unrealized
Appreciation
(Depreciation)/
Value
 
Contracts to Purchase
         
Yen with Goldman Sachs International
     07/11/25        349,607,000     $ 2,431,033     $ (1,611
Yen with UBS AG
     07/11/25        700,384,000       4,870,202       (3,194
         
 
 
 
          Total Unrealized
Depreciation
 
 
  $ (4,805
         
 
 
 
Contracts to Sell
         
Yen with Goldman Sachs International
     07/11/25        (3,117,111,165   $ (21,675,194   $ (135,272
Yen with UBS AG
     07/11/25        (3,863,915,424     (26,868,184     (146,924
         
 
 
 
          Total Unrealized
Depreciation
 
 
  $ (282,196
         
 
 
 
 
^
The positions and counterparties herein are as of June 30, 2025. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.
See accompanying notes to financial statements.
 
F-68

Table of Contents
PROSHARES ULTRASHORT YEN
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
    
Six Months Ended
June 30,
 
  
2025
   
2024
    
2025
   
2024
 
Investment Income
         
Interest
   $ 208,788     $ 456,243      $ 417,761     $ 771,660  
  
 
 
   
 
 
    
 
 
   
 
 
 
Expenses
         
Management fee
     53,166       96,949        107,103       163,082  
  
 
 
   
 
 
    
 
 
   
 
 
 
Total expenses
     53,166       96,949        107,103       163,082  
  
 
 
   
 
 
    
 
 
   
 
 
 
Net investment income (loss)
     155,622       359,294        310,658       608,578  
  
 
 
   
 
 
    
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
         
Net realized gain (loss) on
         
Foreign currency forward contracts
     (1,138,324     4,417,569        (1,297,018     6,122,840  
Short-term U.S. government and agency obligations
     91              91       3,541  
  
 
 
   
 
 
    
 
 
   
 
 
 
Net realized gain (loss)
     (1,138,233     4,417,569        (1,296,927     6,126,381  
  
 
 
   
 
 
    
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
         
Foreign currency forward contracts
     (710,709     1,529,867        (2,515,360     4,468,019  
  
 
 
   
 
 
    
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (710,709     1,529,867        (2,515,360     4,468,019  
  
 
 
   
 
 
    
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (1,848,942     5,947,436        (3,812,287     10,594,400  
  
 
 
   
 
 
    
 
 
   
 
 
 
Net income (loss)
   $ (1,693,320   $ 6,306,730      $ (3,501,629   $ 11,202,978  
  
 
 
   
 
 
    
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-69

Table of Contents
PROSHARES ULTRASHORT YEN
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 26,449,371     $ 32,662,223     $ 26,080,295     $ 24,010,010  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 100,000, 400,000, 250,000 and 600,000 shares, respectively
     4,171,255       17,441,510       10,847,681       25,021,470  
Redemption of 200,000, 200,000, 300,000 and 300,000 shares, respectively
     (8,367,603     (8,915,431     (12,866,644     (12,739,426
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of (100,000), 200,000, (50,000) and 300,000 shares, respectively
     (4,196,348     8,526,079       (2,018,963     12,282,044  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     155,622       359,294       310,658       608,578  
Net realized gain (loss)
     (1,138,233     4,417,569       (1,296,927     6,126,381  
Change in net unrealized appreciation (depreciation)
     (710,709     1,529,867       (2,515,360     4,468,019  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     (1,693,320     6,306,730       (3,501,629     11,202,978  
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 20,559,703     $ 47,495,032     $ 20,559,703     $ 47,495,032  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-70

Table of Contents
PROSHARES ULTRASHORT YEN
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ (3,501,629   $ 11,202,978  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     91       3,541  
Net realized (gain) loss on investments
     (91     (3,541
Change in unrealized (appreciation) depreciation on investments
     2,515,360       (4,468,019
Decrease (Increase) in interest receivable
     10,483       (66,460
Increase (Decrease) in payable to Sponsor
     (3,129     15,004  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (978,915     6,683,503  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     10,847,681       25,021,470  
Payment on shares redeemed
     (12,866,644     (12,739,426
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (2,018,963     12,282,044  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (2,997,878     18,965,547  
Cash, beginning of period
     23,795,096       25,242,327  
  
 
 
   
 
 
 
Cash, end of period
   $ 20,797,218     $ 44,207,874  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-71

Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Cash
   $ 18,102,286      $ 24,122,440  
Segregated cash balances with brokers for futures contracts
     2,896,588        3,959,399  
Receivable from capital shares sold
     418,367         
Receivable on open futures contracts
     68,784        557  
Interest receivable
     65,523        99,278  
  
 
 
    
 
 
 
Total assets
     21,551,548        28,181,674  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
            50,382  
Brokerage commissions and futures account fees payable
     643        1,656  
Payable to Sponsor
     13,295        18,426  
  
 
 
    
 
 
 
Total liabilities
     13,938        70,464  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     21,537,610        28,111,210  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 21,551,548      $ 28,181,674  
  
 
 
    
 
 
 
Shares outstanding
     1,287,403        1,937,403  
  
 
 
    
 
 
 
Net asset value per share
   $ 16.73      $ 14.51  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 16.76      $ 14.46  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-72

Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
VIX Futures - Cboe, expires October 2025
     187      $ 3,947,009      $ 165,078  
VIX Futures - Cboe, expires November 2025
     336        7,156,800        (264,054 )
VIX Futures - Cboe, expires December 2025
     336        7,144,536        (76,044 )
VIX Futures - Cboe, expires January 2026
     150        3,296,009        (13,647 )
        
 
 
 
         $ (188,667 )
        
 
 
 
See accompanying notes to financial statements.
 
F-73

Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 216,994     $ 1,106,849     $ 498,093     $ 1,622,013  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     49,547       191,320       113,521       288,207  
Brokerage commissions
     5,909       66,049       18,454       86,212  
Futures account fees
     2,004       10,537       5,124       16,541  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     57,460       267,906       137,099       390,960  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     159,534       838,943       360,994       1,231,053  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     4,726,990       (8,949,418 )     5,434,182       (15,057,887
Short-term U.S. government and agency obligations
     84             84       3,278  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     4,727,074       (8,949,418 )     5,434,266       (15,054,609
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     (1,835,417 )     1,092,860       (210,933 )     3,882,651  
Short-term U.S. government and agency obligations
           2,519             2,519  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net
unrealized
appreciation (depreciation)
     (1,835,417 )     1,095,379       (210,933 )     3,885,170  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     2,891,657       (7,854,039     5,223,333       (11,169,439
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 3,051,191     $ (7,015,096   $ 5,584,327     $ (9,938,386
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-74

Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 34,246,807     $ 84,603,064     $ 28,111,210     $ 37,866,143  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 25,000, 5,250,000, 1,325,000 and 8,625,000 shares, respectively
     418,368       80,762,930       20,545,980       135,188,877  
Redemption of 900,000, 8,250,000, 1,975,000 and 8,550,000 shares, respectively
     (16,178,756     (124,949,446     (32,703,907     (129,715,182
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of (875,000), (3,000,000), (650,000) and 75,000 shares, respectively
     (15,760,388     (44,186,516     (12,157,927     5,473,695  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     159,534       838,943       360,994       1,231,053  
Net realized gain (loss)
     4,727,074       (8,949,418 )     5,434,266       (15,054,609
Change in net unrealized appreciation (depreciation)
     (1,835,417 )     1,095,379       (210,933 )     3,885,170  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     3,051,191       (7,015,096     5,584,327       (9,938,386
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 21,537,610     $ 33,401,452     $ 21,537,610     $ 33,401,452  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-75

Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 5,584,327     $ (9,938,386
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
           (49,330,764
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     84       3,278  
Net amortization and accretion on short-term U.S. government and agency obligations
           (189,132
Net realized (gain) loss on investments
     (84     (3,278
Change in unrealized (appreciation) depreciation on investments
           (2,519
Decrease (Increase) in receivable on open futures contracts
     (68,227     (10,685,557
Decrease (Increase) in interest receivable
     33,755       (79,106
Increase (Decrease) in payable to Sponsor
     (5,131     43,729  
Increase (Decrease) in brokerage commissions and futures account fees payable
     (1,013     1,208  
Increase (Decrease) in payable on open futures contracts
     (50,382      
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     5,493,329       (70,180,527
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     20,127,613       135,188,877  
Payment on shares redeemed
     (32,703,907     (56,875,919
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (12,576,294     78,312,958  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (7,082,965     8,132,431  
Cash, beginning of period
     28,081,839       37,611,189  
  
 
 
   
 
 
 
Cash, end of period
   $ 20,998,874     $ 45,743,620  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-76

Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $ and $24,931,067, respectively)
   $      $ 24,937,875  
Cash
     92,957,291        54,919,200  
Segregated cash balances with brokers for futures contracts
     72,336,124        50,955,604  
Receivable on open futures contracts
            2,613,474  
Interest receivable
     429,360        310,926  
  
 
 
    
 
 
 
Total assets
     165,722,775        133,737,079  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
     1,054,685         
Brokerage commissions and futures account fees payable
     8,568        9,271  
Payable to Sponsor
     117,680        86,193  
  
 
 
    
 
 
 
Total liabilities
     1,180,933        95,464  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     164,541,842        133,641,615  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 165,722,775      $ 133,737,079  
  
 
 
    
 
 
 
Shares outstanding
     3,516,252        2,966,252  
  
 
 
    
 
 
 
Net asset value per share
   $ 46.79      $ 45.05  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 46.88      $ 45.02  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-77

Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
SCHEDULE OF INVESTMENTS
JUNE 30, 2025
(unaudited)
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
VIX Futures - Cboe, expires July 2025
     4,728      $ 88,477,693      $ (7,787,496 )
VIX Futures - Cboe, expires August 2025
     3,778        75,928,733        (2,354,217 )
        
 
 
 
         $ (10,141,713 )
        
 
 
 
See
accompanying
notes to financial statements.
 
F-78

Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 1,189,233     $ 1,619,921     $ 2,751,531     $ 3,378,183  
  
 
 
   
 
 
   
 
 
   
 
 
 
Expenses
        
Management fee
     286,187       310,061       652,682       646,437  
Brokerage commissions
     117,436       39,404       288,163       79,663  
Futures account fees
     22,263       31,267       88,661       64,538  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     425,886       380,732       1,029,506       790,638  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     763,347       1,239,189       1,722,025       2,587,545  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     44,564,343       (27,512,354 )     76,773,606       (59,271,318
Short-term U.S. government and agency obligations
     627             627       4,830  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     44,564,970       (27,512,354 )     76,774,233       (59,266,488
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     (21,523,129 )     4,018,755       (14,535,040 )     7,003,274  
Short-term U.S. government and agency obligations
     (200 )     3,454       (6,808 )     (11,885
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (21,523,329 )     4,022,209       (14,541,848 )     6,991,389  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     23,041,641       (23,490,145 )     62,232,385       (52,275,099
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 23,804,988     $ (22,250,956   $ 63,954,410     $ (49,687,554
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-79

Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended 
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 162,998,741     $ 162,936,051     $ 133,641,615     $ 157,321,746  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 2,500,000, 925,000, 7,225,000 and 1,875,000 shares, respectively
     133,762,860       42,851,982       332,679,299       95,632,291  
Redemption of 2,225,000, 650,000, 6,675,000 and 987,500 shares, respectively
     (156,024,747     (35,117,049     (365,733,482     (54,846,455
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 275,000, 275,000, 550,000 and 887,500 shares, respectively
     (22,261,887     7,734,933       (33,054,183     40,785,836  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     763,347       1,239,189       1,722,025       2,587,545  
Net realized gain (loss)
     44,564,970       (27,512,354 )     76,774,233       (59,266,488
Change in net unrealized appreciation (depreciation)
     (21,523,329 )     4,022,209       (14,541,848 )     6,991,389  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     23,804,988       (22,250,956     63,954,410       (49,687,554
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 164,541,842     $ 148,420,028     $ 164,541,842     $ 148,420,028  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-80

Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Six Months Ended
June 30,
 
  
2025
   
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 63,954,410     $ (49,687,554
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (164,117,321     (153,292,911
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     189,961,871       149,944,134  
Net amortization and accretion on short-term U.S. government and agency obligations
     (912,856     (1,754,522
Net realized (gain) loss on investments
     (627     (4,830
Change in unrealized (appreciation) depreciation on investments
     6,808       11,885  
Decrease (Increase) in receivable on open futures contracts
     2,613,474       (2,310,106
Decrease (Increase) in interest receivable
     (118,434     5,529  
Increase (Decrease) in payable to Sponsor
     31,487       (23,353
Increase (Decrease) in brokerage commissions and futures account fees payable
     (703     (659
Increase (Decrease) in payable on open futures contracts
     1,054,685       (580
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     92,472,794       (57,112,967
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     332,679,299       95,632,291  
Payment on shares redeemed
     (365,733,482 )     (54,846,455
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (33,054,183 )     40,785,836  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     59,418,611       (16,327,131
Cash, beginning of period
     105,874,804       95,126,975  
  
 
 
   
 
 
 
Cash, end of period
   $ 165,293,415     $ 78,799,844  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES TRUST II
COMBINED STATEMENTS OF FINANCIAL CONDITION
 
    
June 30, 2025
(unaudited)
    
December 31, 2024
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $319,748,936 and $473,690,268, respectively)
   $ 319,752,668      $ 473,819,625  
Cash
     2,207,202,869        1,765,501,542  
Segregated cash balances with brokers for futures contracts
     921,413,259        622,689,660  
Segregated cash balances with brokers for foreign currency forward contracts
     13,932,035        16,562,030  
Segregated cash balances with brokers for swap agreements
     191,325,199        172,690,806  
Unrealized appreciation on swap agreements
     5,719,272        41,311,209  
Unrealized appreciation on foreign currency forward contracts
     1,321,954        3,621,921  
Receivable from capital shares sold
     94,761,504        14,352,999  
Receivable on open futures contracts
     44,697,812        35,746,889  
Interest receivable
     7,475,512        5,627,491  
  
 
 
    
 
 
 
Total assets
     3,807,602,084        3,151,924,172  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     52,182,103        20,192,198  
Payable on open futures contracts
     87,261,806        44,527,123  
Brokerage commissions and futures account fees payable
     76,339        59,280  
Payable to Sponsor
     2,773,278        2,525,993  
Unrealized depreciation on swap agreements
     11,197,394        54,867,040  
Unrealized depreciation on foreign currency forward contracts
     2,155,362        4,618,937  
  
 
 
    
 
 
 
Total liabilities
     155,646,282        126,790,571  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     3,651,955,802        3,025,133,601  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 3,807,602,084      $ 3,151,924,172  
  
 
 
    
 
 
 
Shares outstanding (Note 1)
     125,998,328        98,048,396  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES TRUST II
COMBINED STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Investment Income
        
Interest
   $ 31,608,406     $ 36,592,197     $ 62,559,311     $ 67,381,467  
Expenses
        
Management fee
     8,240,705       7,448,120       16,091,243       14,618,380  
Brokerage commissions
     1,988,079       1,987,015       4,152,582       3,830,567  
Futures account fees
     222,750       169,922       549,450       400,385  
  
 
 
   
 
 
   
 
 
   
 
 
 
Total expenses
     10,451,534       9,605,057       20,793,275       18,849,332  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     21,156,872       26,987,140       41,766,036       48,532,135  
  
 
 
   
 
 
   
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
        
Net realized gain (loss) on
        
Futures contracts
     328,054,378       192,957,311       513,310,950       (95,441,709
Swap agreements
     81,036,670       147,613,685       142,797,216       237,098,199  
Foreign currency forward contracts
     (3,030,481 )     (266,644 )     (3,016,969 )     (1,392,235
Short-term U.S. government and agency obligations
     (9,131 )     1,196       (9,201 )     71,141  
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized gain (loss)
     406,051,436       340,305,548       653,081,996       140,335,396  
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
        
Futures contracts
     (165,477,989 )     (68,861,582 )     (104,237,226 )     (169,234,257
Swap agreements
     (91,024,244 )     (58,891,791 )     8,077,709       (13,314,347
Foreign currency forward contracts
     450,161       550,617       163,608       2,368,057  
Short-term U.S. government and agency obligations
     13,008       59,741       (125,625 )     (125,457
  
 
 
   
 
 
   
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (256,039,064 )     (127,143,015 )     (96,121,534 )     (180,306,004
  
 
 
   
 
 
   
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     150,012,372       213,162,533       556,960,462       (39,970,608
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
   $ 171,169,244     $ 240,149,673     $ 598,726,498     $ 8,561,527  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES TRUST II
COMBINED STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
June 30,
   
Six Months Ended
June 30,
 
  
2025
   
2024
   
2025
   
2024
 
Shareholders’ equity, beginning of period
   $ 3,573,878,847     $ 3,088,679,681     $ 3,025,133,601     $ 3,282,832,126  
  
 
 
   
 
 
   
 
 
   
 
 
 
Addition of 136,175,000, 44,700,000269,900,000 and 87,015,000 shares, respectively (Note 1)
     3,965,828,522       1,659,368,580       7,387,912,135       3,456,902,022  
Redemption of 131,425,068, 48,398,748241,950,068 and 87,453,748 shares, respectively (Note 1)
     (4,058,920,811     (1,867,042,594     (7,359,816,432     (3,627,140,335
  
 
 
   
 
 
   
 
 
   
 
 
 
Net addition (redemption) of 4,749,932, (3,698,748), 27,949,932 and (438,748) shares, respectively (Note 1)
     (93,092,289     (207,674,014     28,095,703       (170,238,313
  
 
 
   
 
 
   
 
 
   
 
 
 
Net investment income (loss)
     21,156,872       26,987,140       41,766,036       48,532,135  
Net realized gain (loss)
     406,051,436       340,305,548       653,081,996       140,335,396  
Change in net unrealized appreciation (depreciation)
     (256,039,064 )     (127,143,015 )     (96,121,534 )     (180,306,004
  
 
 
   
 
 
   
 
 
   
 
 
 
Net income (loss)
     171,169,244       240,149,673       598,726,498       8,561,527  
  
 
 
   
 
 
   
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 3,651,955,802     $ 3,121,155,340     $ 3,651,955,802     $ 3,121,155,340  
  
 
 
   
 
 
   
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES TRUST II
COMBINED STATEMENTS OF CASH FLOWS
(unaudited)

 

Six Months Ended
June 30,
 

2025
 
 
2024
 
Cash flow from operating activities
    
Net income (loss)
   $ 598,726,498     $ 8,561,527  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Purchases of short-term U.S. government and agency obligations
     (4,922,432,200 )     (2,820,463,204
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     5,104,090,758       1,973,332,631  
Net amortization and accretion on short-term U.S. government and agency obligations
     (27,726,427 )     (28,723,434
Net realized (gain) loss on investments
     9,201       (71,141
Change in unrealized (appreciation) depreciation on investments
     (8,115,692 )     11,071,747  
Decrease (Increase) in receivable on futures contracts
     (8,950,923 )     (12,140,043
Decrease (Increase) in interest receivable
     (1,848,021 )     1,359,942  
Increase (Decrease) in payable to Sponsor
     247,285       (226,522
Increase (Decrease) in brokerage commissions and futures account fees payable
     17,059       (85,133
Increase (Decrease) in payable on futures contracts
     42,734,683       9,735,619  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     776,752,221       (857,648,011
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     7,307,503,630       3,397,347,736  
Payment on shares redeemed
     (7,327,826,527 )     (3,588,721,974
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (20,322,897 )     (191,374,238
  
 
 
   
 
 
 
Net increase (decrease) in cash
     756,429,324       (1,049,022,249
Cash, beginning of period
     2,577,444,038       2,597,706,107  
  
 
 
   
 
 
 
Cash, end of period
   $ 3,333,873,362     $ 1,548,683,858  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES TRUST II
NOTES TO FINANCIAL STATEMENTS
June 30, 2025
(unaudited)
NOTE 1 - ORGANIZATION
ProShares Trust II (the “Trust”) is a Delaware statutory trust formed on October 9, 2007 and is currently organized into separate series (each, a “Fund” and collectively, the “Funds”). As of June 30, 2025, the following sixteen series of the Trust have commenced investment operations: (i) ProShares VIX Short-Term Futures ETF and ProShares VIX Mid-Term Futures ETF (each, a “Matching VIX Fund” and collectively, the “Matching VIX Funds”); (ii) ProShares Short VIX Short-Term Futures ETF and ProShares Ultra VIX Short-Term Futures ETF (each, a “Geared VIX Fund” and collectively, the “Geared VIX Funds”); and (iii) ProShares UltraShort Bloomberg Crude Oil, ProShares UltraShort Bloomberg Natural Gas, ProShares UltraShort Gold, ProShares UltraShort Silver, ProShares UltraShort Euro, ProShares UltraShort Yen, ProShares Ultra Bloomberg Crude Oil, ProShares Ultra Bloomberg Natural Gas, ProShares Ultra Gold, ProShares Ultra Silver, ProShares Ultra Euro and ProShares Ultra Yen (each, a “Leveraged Fund” and collectively, the “Leveraged Funds”); Each of the Funds listed above issues common units of beneficial interest (“Shares”), which represent units of fractional undivided beneficial interest in and ownership of only that Fund. The Shares of each Fund, other than the Matching VIX Funds and the Geared VIX Funds, are listed on the NYSE Arca, Inc. (“NYSE Arca”). The Matching VIX Funds and the Geared VIX Funds are listed on the Cboe BZX Exchange (“Cboe BZX”). The Leveraged Funds and the Geared VIX Funds, are collectively referred to as the “Geared Funds” in these Notes to Financial Statements. The Geared VIX Funds and the Matching VIX Funds are collectively referred to as the “VIX Funds” in these Notes to Financial Statements.
The Trust had no operations prior to November 24, 2008, other than matters relating to its organization, the registration of each series under the Securities Act of 1933, as amended, and the sale and issuance to ProShare Capital Management LLC (the “Sponsor”) of fourteen Shares at an aggregate purchase price of $350 in each of the following Funds: ProShares UltraShort Bloomberg Crude Oil, ProShares UltraShort Gold, ProShares UltraShort Silver, ProShares UltraShort Euro, ProShares UltraShort Yen, ProShares Ultra Bloomberg Crude Oil, ProShares Ultra Gold, ProShares Ultra Silver, ProShares Ultra Euro and ProShares Ultra Yen.
Groups of Funds are collectively referred to in several different ways. References to “Short Fund,” “UltraShort Funds,” or “Ultra Funds” refer to the different Funds based upon their investment objectives, but without distinguishing among the Funds’ benchmarks. References to “Commodity Index Funds,” “Commodity Funds” and “Currency Funds” refer to the different Funds according to their general benchmark categories without distinguishing among the Funds’ investment objectives or Fund-specific benchmarks. References to “VIX Funds” refer to the different Funds based upon their investment objective and their general benchmark categories.
The “Short” Fund seeks daily investment results, before fees and expenses, that correspond to one-half the inverse (-0.5x) of the daily performance of its corresponding benchmark. Each “UltraShort” Fund seeks daily investment results, before fees and expenses, that correspond to two times the inverse (-2x) of the daily performance of its corresponding benchmark. Each “Ultra” Fund seeks daily investment results, before fees and expenses, that correspond to either one and one-half times (1.5x) or two times (2x) the daily performance of its corresponding benchmark. Each Matching VIX Fund seeks investment results, before fees and expenses, both for a
single day
and over time, that match (1x) the performance of its corresponding benchmark. Daily performance is measured from the calculation of each Fund’s net asset value (“NAV”) to the Fund’s next NAV calculation.
The Geared Funds do not seek to achieve their stated investment objectives over a period of time greater than a single day because mathematical compounding prevents the Geared Funds from achieving such results. Accordingly, results over periods of time greater than a single day should not be expected to be a simple multiple (e.g., -0.5x, -2x, 1.5x, or 2x) of the period return of the corresponding benchmark and will likely differ significantly.
 
F-86

Share Splits and Reverse Share Splits
The table below includes forward and reverse Share splits for the Funds during the six months June 30, 2025, and during the year ended December 31, 2024. The ticker symbols for these Funds did not change, and each Fund continues to trade on its primary listing exchange, as applicable.
 
Fund
  
Execution Date
(Prior to Opening
of Trading)
  
Type of Split
  
Date Trading
Resumed at Post-
Split Price
ProShares Short VIX Short-Term Futures    April 10, 2024    2-for-1 forward Share split    April 11, 2024
ProShares UltraShort Bloomberg Natural Gas    April 10, 2024    2-for-1 forward Share split    April 11, 2024
ProShares Ultra VIX Short-Term Futures    April 10, 2024    1-for-5 reverse Share split    April 11, 2024
ProShares VIX Short-Term Futures    November 6, 2024    1-for-4 reverse Share split    November 7, 2024
ProShares Ultra Bloomberg Natural Gas    November 6, 2024    1-for-5 reverse Share split    November 7, 2024
ProShares UltraShort Silver    November 6, 2024    1-for-4 reverse Share split    November 7, 2024
ProShares UltraShort Yen    November 6, 2024    2-for-1 forward Share split    November 7, 2024
ProShares Ultra Gold    June 12, 2025    4-for-1 forward Share split    June 13, 2025
ProShares UltraShort Gold    June 12, 2025    1-for-2 reverse Share split    June 13, 2025
The reverse splits were applied retroactively for all periods presented, reducing the number of Shares outstanding for each of the Funds, and resulted in a proportionate increase in the price per Share and per Share information of each such Fund. Therefore, the reverse splits did not change the aggregate net asset value of a shareholder’s investment at the time of the reverse split.
The forward splits were applied retroactively for all periods presented, increasing the number of Shares outstanding for each of the Funds, and resulted in a proportionate decrease in the price per Share and per Share information of each such Fund. Therefore, the forward splits did not change the aggregate net asset value of a shareholder’s investment at the time of the forward split.
NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES
Each Fund is an investment company, as defined by Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 946 “Financial Services — Investment Companies.” As such, the Funds follow the investment company accounting and reporting guidance. The following is a summary of significant accounting policies followed by each Fund, as applicable, in preparation of its financial statements. These policies are in conformity with accounting principles generally accepted in the United States of America (“GAAP”).
The accompanying unaudited financial statements were prepared in accordance with GAAP for interim financial information and with the instructions for Form 10-Q and the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). In the opinion of management, all material adjustments, consisting only of normal recurring adjustments, considered necessary for a fair statement of the interim period financial statements have been made. Interim period results are not necessarily indicative of results for a full-year period. These financial statements and the notes thereto should be read in conjunction with the Trust’s and the Funds’ financial statements included in the Trust’s Annual Report on Form 10-K for the year ended December 31, 2024, as filed with the SEC on February 28, 2025.
Use of Estimates & Indemnifications
The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
In the normal course of business, the Trust enters into contracts that contain a variety of representations which provide general indemnifications. The Trust’s maximum exposure under these arrangements cannot be known; however, the Trust expects any risk of material or significant loss to be remote.
Basis of Presentation
Pursuant to rules and regulations of the SEC, these financial statements are presented for the Trust as a whole, as the SEC registrant, and for each Fund individually. The debts, liabilities, obligations and expenses incurred, contracted for or otherwise existing with respect to a particular Fund shall be enforceable only against the assets of such Fund and not against the assets of the Trust generally or any other Fund. Accordingly, the assets of each Fund of the Trust include only those funds and other assets that are paid to, held by or distributed to the Trust for the purchase of Shares in that Fund.
 
F-87

Statements of Cash Flows
The cash amounts shown in the Statements of Cash Flows are the amounts reported as cash in the Statements of Financial Condition dated June 30, 2025 and 2024, and represents cash, segregated cash balances with brokers for futures contracts, segregated cash with brokers for swap agreements and segregated cash with brokers for foreign currency forward agreements but does not include short-term investments.
Final Net Asset Value for Fiscal Period
The cut-off times and the times of the calculation of the Funds’ final net asset value for creation and redemption of fund Shares for the six months ended June 30, 2025 were typically as follows. All times are Eastern Standard Time:
 
Fund
  
Create/Redeem
Cut-off*
  
NAV Calculation
Time
  
NAV
Calculation Date
Ultra Silver and UltraShort Silver    1:00 p.m.    1:25 p.m.    June 30, 2025
Ultra Gold and UltraShort Gold    1:00 p.m.    1:30 p.m.    June 30, 2025
Ultra Bloomberg Crude Oil,         
Ultra Bloomberg Natural Gas,         
UltraShort Bloomberg Crude Oil and          June 30, 2025
UltraShort Bloomberg Natural Gas    2:00 p.m.    2:30 p.m.    June 30, 2025
Ultra Euro,          June 30, 2025
Ultra Yen,          June 30, 2025
UltraShort Euro and         
UltraShort Yen    3:00 p.m.    4:00 p.m.    June 30, 2025
Short VIX Short-Term Futures ETF,          June 30, 2025
Ultra VIX Short-Term Futures ETF,          June 30, 2025
VIX Mid-Term Futures ETF and         
VIX Short-Term Futures ETF    2:00 p.m.    4:00 p.m.    June 30, 2025
 
*
Although the Funds’ shares may continue to trade on secondary markets subsequent to the calculation of the final NAV, these times represent the final opportunity to transact in creation or redempt
ion
units for the six months ended June 30, 2025.
Market value per Share is determined at the close of the applicable primary listing exchange and may be later than when the Funds’ NAV per Share is calculated.
For financial reporting purposes, the Funds value investment transactions based upon the final closing price in their primary markets. Accordingly, the investment valuations in these financial statements may differ from those used in the calculation of certain of the Funds’ final creation/redemption NAV for the six months ended June 30, 2025.
Investment Valuation
Short-term investments are valued at amortized cost which approximates fair value for daily NAV purposes. For financial reporting purposes, short-term investments are valued at their market price using information provided by a third-party pricing service or market quotations. In each of these situations, valuations are typically categorized as Level I in the fair value hierarchy.
Repurchase agreements are generally valued at amortized cost, provided such amounts approximate fair value. These instruments are classified as Level II in the fair value hierarchy.
Derivatives (e.g., futures contracts, options, swap agreements, forward agreements and foreign currency forward contracts) are generally valued using independent sources and/or agreements with counterparties or other procedures as determined by the Sponsor. Futures contracts, are generally valued at the last settled price on the applicable exchange on which that future trades. Futures contracts valuations are typically categorized as Level
 
F-88

I in the fair value hierarchy. Swap agreements, forward agreements and foreign currency forward contracts valuations are typically categorized as Level II in the fair value hierarchy. The Sponsor may in its sole discretion choose to determine a fair value price as the basis for determining the market value of such position. Such fair value prices would generally be determined based on available inputs about the current value of the underlying financial instrument or commodity and would be based on principles that the Sponsor deems fair and equitable so long as such principles are consistent with industry standards. The Sponsor may fair value an asset of a Fund pursuant to the policies the Sponsor has adopted. Depending on the source and relevant significance of valuation inputs, these instruments may be classified as Level II or Level III in the fair value hierarchy.
Fair value pricing may require subjective determinations about the value of an investment. While the Funds’ policies are intended to result in a calculation of its respective Fund’s NAV that fairly reflects investment values as of the time of pricing, such Fund cannot ensure that fair values determined by the Sponsor or persons acting at their direction would accurately reflect the price that a Fund could obtain for an investment if it were to dispose of that investment as of the time of pricing (for instance, in a forced or distressed sale). The prices used by such Fund may differ from the value that would be realized if the investments were sold and the differences could be material to the financial statements.
Fair Value of Financial Instruments
The Funds disclose the fair value of their investments in a hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The disclosure requirements establish a fair value hierarchy that distinguishes between: (1) market participant assumptions developed based on market data obtained from sources independent of the Funds (observable inputs); and (2) the Funds’ own assumptions about market participant assumptions developed based on the best information available under the circumstances (unobservable inputs). The three levels defined by the disclosure requirements hierarchy are as follows:
Level I – Quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.
Level II – Inputs other than quoted prices included within Level I that are observable for the asset or liability, either directly or indirectly. Level II assets include the following: quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability, and inputs that are derived principally from or corroborated by observable market data by correlation or other means (market-corroborated inputs).
Level III – Unobservable pricing input at the measurement date for the asset or liability. Unobservable inputs shall be used to measure fair value to the extent that observable inputs are not available.
In some instances, the inputs used to measure fair value might fall in different levels of the fair value hierarchy. The level in the fair value hierarchy within which the fair value measurement in its entirety falls is determined based on the lowest input level that is significant to the fair value measurement in its entirety.
Fair value measurements also require additional disclosure when the volume and level of activity for the asset or liability have significantly decreased, as well as when circumstances indicate that a transaction is not orderly.
 
F-89

The following table summarizes the va
lu
ation of investments at June 30, 2025 using the fair value hierarchy:
 
    
Level I - Quoted Prices
   
Level II - Other Significant

Observable Inputs
 
Fund
  
Short-Term U.S.

Government and
Agencies
    
Futures
Contracts
*
   
Foreign
Currency
Forward
Contracts
   
Swap
Agreements
   
Total
 
ProShares Short VIX Short-Term Futures ETF
   $      $ 10,392,342     $ —      $ —      $ 10,392,342  
ProShares Ultra Bloomberg Crude Oil
     49,959,555        3,282,538       —        4,023,623       57,265,716  
ProShares Ultra Bloomberg Natural Gas
     19,983,822        (29,767,704     —        —        (9,783,882
ProShares Ultra Euro
     —         —        443,520       —        443,520  
ProShares Ultra Gold
     74,939,332        (3,455,626     —        (4,726,020     66,757,686  
ProShares Ultra Silver
     119,914,448        (9,137,947     —        (6,471,374     104,305,127  
ProShares Ultra VIX Short-Term Futures ETF
     14,987,867        (55,376,766 )     —        —        (40,388,899 )
ProShares Ultra Yen
     —         —        736,372       —        736,372  
ProShares UltraShort Bloomberg Crude Oil
            15,855,988       —        —        15,855,988  
ProShares UltraShort Bloomberg Natural Gas
     39,967,644        40,226,449       —        —        80,194,093  
ProShares UltraShort Euro
     —         —        (1,726,299     —        (1,726,299
ProShares UltraShort Gold
     —         462,452       —        1,407,997       1,870,449  
ProShares UltraShort Silver
     —         617,680       —        287,652       905,332  
ProShares UltraShort Yen
     —         —        (287,001     —        (287,001
ProShares VIX Mid-Term Futures ETF
     —         (188,667 )     —        —        (188,667 )
ProShares VIX Short-Term Futures ETF
            (10,141,713 )     —        —        (10,141,713 )
  
 
 
    
 
 
   
 
 
   
 
 
   
 
 
 
Combined Trust:
  
$
319,752,668
 
  
$
(37,230,974
)
 
$
(833,408
)
 
$
(5,478,122
)
 
$
276,210,164
 
 
*
Includes cumulative appreciation (depreciation) of futures contracts as reported in the Schedule of Investments. Only current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures.
There were no transfers into or out of Level 3 for the quarter ended June 30, 2025.
The following table summarizes the valuation of investments at December 31, 2024 using the fair value hierarchy:
 
    
Level I - Quoted Prices
   
Level II - Other Significant

Observable Inputs
 
Fund
  
Short-Term U.S.

Government and
Agencies
    
Futures
Contracts
*
   
Foreign
Currency
Forward
Contracts
   
Swap
Agreements
   
Total
 
ProShares Short VIX Short-Term Futures ETF
   $ 24,937,875      $ (3,008,751   $ —      $ —      $ 21,929,124  
ProShares Ultra Bloomberg Crude Oil
     99,751,500        10,864,085       —        38,215,610       148,831,195  
ProShares Ultra Bloomberg Natural Gas
     99,751,500        97,239,201       —        —        196,990,701  
ProShares Ultra Euro
     —         —        (167,128     —        (167,128
ProShares Ultra Gold
     74,813,625        (423,408     —        (2,348,132     72,042,085  
ProShares Ultra Silver
     124,689,375        (28,903,535     —        (52,518,908     43,266,932  
ProShares Ultra VIX Short-Term Futures ETF
     24,937,875        13,975,992       —        —        38,913,867  
ProShares Ultra Yen
     —         —        (4,215,297     —        (4,215,297
ProShares UltraShort Bloomberg Crude Oil
     —         (1,655,392     —        —        (1,655,392
ProShares UltraShort Bloomberg Natural Gas
     —         (26,130,504     —        —        (26,130,504
ProShares UltraShort Euro
     —         —        1,157,050       —        1,157,050  
 
F-90

ProShares UltraShort Gold
  
$
—      
$
121,056     
$
—     
$

141,581    
$
262,637  
ProShares UltraShort Silver
  
—      
511,915     
—     
2,954,018    
3,465,933  
ProShares UltraShort Yen
     —         —         2,228,359       —        2,228,359  
ProShares VIX Mid-Term Futures ETF
     —         22,266        —        —        22,266  
ProShares VIX Short-Term Futures ETF
     24,937,875        4,393,327        —        —        29,331,202  
  
 
 
    
 
 
    
 
 
   
 
 
   
 
 
 
Combined Trust:
  
$
473,819,625
 
  
$
67,006,252
 
  
$
(997,016
 
$
(13,555,831
 
$
526,273,030
 
 
*
Includes cumulative appreciation (depreciation) of futures contracts as reported in the Schedule of Investments. Only current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures.
There were no tran
sfe
rs into or out of Level 3 for the year ended December 31, 2024.
The inputs or methodology used for valuing investments are not necessarily an indication of the risk associated with investing in those securities.
Investment Transactions and Related Income
Investment transactions are recorded on the trade date. All such transactions are recorded on the identified cost basis and marked to market daily. Unrealized appreciation (depreciation) on open contracts are reflected in the Statements of Financial Condition and changes in the unrealized appreciation (depreciation) between periods are reflected in the Statements of Operations.
Interest income is generally recognized on an accrual basis and includes the amortization of discount on short-term U.S. government and agency obligations and is reflected in the Statement of Operations. Additionally, interest income may be earned on Repurchase Agreements, cash held at the custodian bank and/or cash held on deposit with brokers for futures contracts.
Brokerage Commissions and Futures Account Fees
Each Fund pays its respective brokerage commissions, including applicable exchange fees, National Futures Association (“NFA”) fees, give-up fees, pit brokerage fees and other transaction related fees and expenses charged in connection with trading activities for each Fund’s investment in U.S. Commodity Futures Trading Commission (“CFTC”) regulated investments. The effects of trading spreads, financing costs/fees associated with Financial Instruments, and costs relating to the purchase of U.S. Treasury securities or similar high credit quality short-term fixed-income would also be borne by the Funds. Brokerage commissions on futures contracts are recognized on a half-turn basis (e.g., the first half is recognized when the contract is purchased (opened) and the second half is recognized when the transaction is closed). The Sponsor is currently paying brokerage commissions on VIX futures contracts for the Matching VIX Funds that exceed variable create/redeem fees collected by more than 0.02% of the Matching VIX Fund’s average net assets annually.
Federal Income Tax
Each Fund is registered as a series of a Delaware statutory trust and is treated as a partnership for U.S. federal income tax purposes. Accordingly, no Fund expects to incur U.S. federal income tax liability; rather, each beneficial owner of a Fund’s Shares is required to take into account its allocable share of its Fund’s income, gain, loss, deductions and other items for its Fund’s taxable year ending with or within the beneficial owner’s taxable year.
Management of the Funds has reviewed all open tax years and major jurisdictions (i.e., last three years and the interim tax period since then, as applicable) and concluded that there is no tax liability resulting from unrecognized tax benefits relating to uncertain income tax positions taken or expected to be taken in future tax returns. The Funds are also not aware of any tax positions for which it is reasonably possible that the total amounts of unrecognized tax benefits will significantly change in the next twelve months. On an ongoing basis, management monitors its tax positions taken under the interpretation to determine if adjustments to conclusions are nece
ssa
ry based on factors including, but not limited to, on-going analysis of tax law, regulation, and interpretations thereof.
Recently Issued Accounting Pronouncement
In December 2023, the FASB issued ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures. Effective for annual periods beginning after December 15, 2024, the amendments were issued to enhance transparency and decision usefulness of income tax disclosures related to rate reconciliation and income taxes paid information. Management is currently evaluating the impact of the ASU but does not expect this guidance to materially impact the financial statements.
 
F-91

Segment Reporting
Each Fund included herein is deemed to be an individual reporting segment and the Officers of ProShares Trust II, collectively act as the chief operating decision maker (“CODM”). The CODM monitors the operating results of each Fund as a whole and each Fund’s long-term strategic asset allocation is guided by each Fund’s investment objective and principal investment strategies as described in its prospectus and executed by the Sponsor. The financial information provided to and reviewed by the CODM is consistent with that presented in each Fund’s financial statements.
NOTE 3 – INVESTMENTS
Short-Term Investments
The Funds may purchase U.S. Treasury Bills, agency securities, and other high-credit quality short-term fixed income or similar securities with original maturities of one year or less. A portion of these investments may be posted as collateral in connection with swap agreements, futures, and/or forward contracts.
Repurchase Agreements
The Funds may enter into repurchase agreements. Repurchase agreements are primarily used by the Funds as short-term investments for cash positions. Under a repurchase agreement, a Fund purchases one or more debt securities and simultaneously agrees to sell those securities back to the seller at a mutually agreed-upon future price and date, normally one day or a few days later. The resale price is greater than the purchase price, reflecting an agreed-upon market interest rate during the purchaser’s holding period. While the maturities of the underlying securities in repurchase transactions may be more than one year, the term of each repurchase agreement will always be less than one year. The Funds follow certain procedures designed to minimize the risks inherent in such agreements. These procedures include affecting repurchase transactions generally with major global financial institutions whose creditworthiness is monitored by the Sponsor. In addition, the value of the collateral underlying the repurchase agreement is required to be at least equal to the repurchase price, including any accrued interest income earned on the repurchase agreement. The collateral underlying the repurchase agreement is held by the Fund’s custodian. A repurchase agreement is subject to the risk that the counterparty to the repurchase agreement that sells the securities may default on its obligation to repurchase them. In this circumstance, a Fund may lose money because it may not be able to sell the securities at the agreed upon time and price, the securities may lose value before they can be sold, the selling institution may declare bankruptcy, or the Fund may have difficulty exercising rights to the collateral. During periods of high demand for repurchase agreements, the Funds may be unable to invest available cash in these instruments to the extent desired by the Sponsor.
As of June 30, 2025 and December 31, 2024, the Funds did not have any open repurchase agreements.
Accounting for Derivative Instruments
In seeking to achieve each Fund’s investment objective, the Sponsor uses a mathematical approach to investing. Using this approach, the Sponsor determines the type, quantity and mix of investment positions, including derivative positions, which the Sponsor believes in combination, should produce returns consistent with a Fund’s objective.
All open derivative positions at period end are reflected on each respective Fund’s Schedule of Investments. Certain Funds utilized a varying level of derivative instruments in conjunction with investment securities in seeking to meet their investment objectives during the period. While the volume of open positions may vary on a daily basis as each Fund transacts derivatives contracts in order to achieve the appropriate exposure to meet its investment objective, the volume of these open positions relative to the net assets of each respective Fund at the date of this report is generally representative of open positions throughout the reporting period.
Following is a description of the derivative instruments used by the Funds during the reporting period, including the primary underlying risk exposures related to each instrument type.
 
F-92

Futures Contracts
The Funds may enter into futures contracts to gain exposure to changes in the value of, or as a substitute for investing directly in (or shorting), an underlying Index, currency or commodity. A futures contract obligates the seller to deliver (and the purchaser to accept) the future delivery of a specified quantity and type of asset at a specified time and place. The contractual obligations of a buyer or seller may generally be satisfied by taking or making physical delivery of the underlying commodity, if applicable, or by making an offsetting sale or purchase of an identical futures contract on the same or linked exchange before the designated date of delivery, or by cash settlement at expiration of contract.
Upon entering into a futures contract, each Fund is required to deposit and maintain as collateral at least such initial margin as required by the exchange on which the transaction is affected. The initial margin is segregated as cash and/or securities balances with brokers for futures contracts, as disclosed in the Statements of Financial Condition, and is restricted as to its use. The Funds that enter into futures contracts maintain collateral at the broker in the form of cash and/or securities. Pursuant to the futures contract, each Fund generally agrees to receive from or pay to the broker(s) an amount of cash equal to the daily fluctuation in value of the futures contract. Such receipts or payments are known as variation margin and are recorded by each Fund as unrealized gains or losses. Each Fund will realize a gain or loss upon closing of a futures transaction.
Futures contracts involve, to varying degrees, elements of market risk (specifically exchange rate sensitivity, commodity price risk or equity market volatility risk) and exposure to loss in excess of the amount of variation margin. The face or contract amounts reflect the extent of the total exposure each Fund has in the particular classes of instruments. Additional risks associated with the use of futures contracts are imperfect correlation between movements in the price of the futures contracts and the market value of the underlying Index or commodity and the possibility of an illiquid market for a futures contract. With futures contracts, there is minimal but some counterparty risk to the Funds since futures contracts are exchange-traded and the credit risk resides with the Funds’ clearing broker or clearinghouse itself. Many futures exchanges and boards of trade limit the amount of fluctuation permitted in futures contract prices during a single trading day. Once the daily limit has been reached in a particular contract, no trades may be made that day at a price beyond that limit or trading may be suspended for specified times during the trading day. Futures contracts prices could move to the limit for several consecutive trading days with little or no trading, thereby preventing prompt liquidation of futures positions and potentially subjecting a Fund to substantial losses. If trading is not possible, or if a Fund determines not to close a futures position in anticipation of adverse price movements, the Fund will be required to make daily cash payments of variation margin. The risk the Fund will be unable to close out a futures position will be minimized by entering into such transactions on a national exchange with an active and liquid secondary market.
Option Contracts
An option is a contract that gives the buyer the right, but not the obligation, to buy or sell a specified quantity of a commodity or other instrument at a specific (or strike) price within a specified period of time, regardless of the market price of that instrument. There are two types of options: calls and puts. A call option conveys to the option buyer the right to purchase a particular futures contract at a stated price at any time during the life of the option. A put option conveys to the option buyer the right to sell a particular futures contract at a stated price at any time during the life of the option. Options written by a Fund may be wholly or partially covered (meaning that the Fund holds an offsetting position) or uncovered. In the case of the purchase of an option, the risk of loss of an investor’s entire investment (i.e., the premium paid plus transaction charges) reflects the nature of an option as a wasting asset that may become worthless when the option expires. Where an option is written or granted (i.e., sold) uncovered, the seller may be liable to pay substantial additional margin, and the risk of loss is unlimited, as the seller will be obligated to deliver, or take delivery of, an asset at a predetermined price which may, upon exercise of the option, be significantly different from the market value.
When a Fund writes a call or put, an amount equal to the premium received is recorded and subsequently marked to market to reflect the current value of the option written. Premiums received from writing options which expire are treated as realized gains. Premiums received from writing options which are exercised or closed are added to the proceeds or offset against amounts paid on the underlying futures, swap, security or currency transaction to determine the realized gain (loss).
When a Fund purchases an option, the Fund pays a premium which is included as an asset on the Statement of Financial Condition and subsequently marked to market to reflect the current value of the option. Premiums paid for purchasing options which expire are treated as realized losses. The risk associated with purchasing put and call options is limited to the premium paid. Premiums paid for purchasing options which are exercised or closed are added to the amounts paid or offset against the proceeds on the underlying investment transaction to determine the realized gain (loss) when the underlying transaction is executed.
 
F-93

Certain options transactions may subject the writer (seller) to unlimited risk of loss in the event of an increase in the price of the contract to be purchased or delivered. The value of a Fund’s options transactions, if any, will be affected by, among other things, changes in the value of a Fund’s underlying benchmark relative to the strike price, changes in interest rates, changes in the actual and implied volatility of the Fund’s underlying benchmark, and the remaining time until the options expire, or any combination thereof. The value of the options should not be expected to increase or decrease at the same rate as the level of the Fund’s underlying benchmark, which may contribute to tracking error. Options may be less liquid than certain other securities. A Fund’s ability to trade options will be dependent on the willingness of counterparties to trade such options with the Fund. In a less liquid market for options, a Fund may have difficulty closing out certain option positions at desired times and prices. A Fund may experience substantial downside from specific option positions and certain option positions may expire worthless. Over-the-counter options generally are not assignable except by agreement between the parties concerned, and no party or purchaser has any obligation to permit such assignments. The over-the-counter market for options is relatively illiquid, particularly for relatively small transactions. The use of options transactions exposes a Fund to liquidity risk and counterparty credit risk, and in certain circumstances may expose the Fund to unlimited risk of loss. The Funds may buy and sell options on futures contracts, which may present even greater volatility and risk of loss.
Each Oil Fund (ProShares UltraShort Bloomberg Crude Oil and ProShares Ultra Bloomberg Crude Oil) may, but is not required to, seek to use swap agreements or options strategies that limit losses (i.e., have “floors”) or are otherwise designed to prevent the Fund’s net asset value from going to zero. These investment strategies will not prevent an Oil Fund from losing value, and their use may not prevent a Fund’s NAV from going to zero. Rather, they are intended to allow an Oil Fund to preserve a small portion of its value in the event of significant movements in its benchmark or Financial Instruments based on its benchmark. There can be no guarantee that an Oil Fund will be able to implement such strategies, continue to use such strategies, or that such strategies will be successful. Each Oil Fund will incur additional costs as a result of using such strategies. Use of strategies designed to limit losses may also place “caps” or “ceilings” on performance and could significantly limit Fund gains, could cause a Fund to perform in a manner not consistent with its investment objective and could otherwise have a significant impact on Fund performance.
Swap Agreements
Certain of the Funds enter into swap agreements for purposes of pursuing their investment objectives or as a substitute for investing directly in (or shorting) an underlying Index, currency or commodity, or to create an economic hedge against a position. Swap agreements are two-party contracts that have traditionally been entered into primarily with institutional investors in over-the-counter (“OTC”) markets for a specified period, ranging from a day to more than one year. However, the Dodd-Frank Wall Street Reform and Consumer Protection Act (the “Dodd-Frank Act”) provides for significant reforms of the OTC derivative markets, including a requirement to execute certain swap transactions on a CFTC-regulated market and/or to clear such transactions through a CFTC-regulated central clearing organization. In a standard swap transaction, two parties agree to exchange the returns earned or realized on a particular predetermined investment, instrument or Index in exchange for a fixed or floating rate of return in respect of a predetermined notional amount. Transaction or commission costs are reflected in the benchmark level at which the transaction is entered into. The gross returns to be exchanged are calculated with respect to a notional amount and the benchmark returns to which the swap is linked. Swap agreements do not involve the delivery of underlying instruments.
Generally, swap agreements entered into by the Funds calculate and settle the obligations of the parties to the agreement on a “net basis” with a single payment. Consequently, each Fund’s current obligations (or rights) under a swap agreement will generally be equal only to the net amount to be paid or received under the agreement based on the relative values of such obligations (or rights) (the “net amount”). In a typical swap agreement entered into by a Matching VIX Fund or Ultra Fund, the Matching VIX Fund or Ultra Fund would be entitled to settlement payments in the event the level of the benchmark increases and would be required to make payments to the swap counterparties in the event the level of the benchmark decreases, adjusted for any transaction costs or trading spreads on the notional amount the Funds may pay. In a typical swap agreement entered into by a Short Fund or an UltraShort Fund, the Short Fund or UltraShort Fund would be required to make payments to the swap counterparties in the event the level of the benchmark increases and would be entitled to settlement payments in the event the level of the benchmark decreases, adjusted for any transaction costs or trading spreads on the notional amount the Funds may pay.
The net amount of the excess, if any, of each Fund’s obligations over its entitlements with respect to each OTC swap agreement is accrued on a daily basis and an amount of cash and/or securities having an aggregate value at least equal to such accrued excess is maintained for the benefit of the counterparty in a segregated account by the Funds’ Custodian. The net amount of the excess, if any, of each Fund’s entitlements over its obligations with respect to each OTC swap agreement is accrued on a daily basis and an amount of cash
 
F-94

Table of Contents
and/or securities having an aggregate value at least equal to such accrued excess is maintained for the benefit of the Fund in a segregated account by a third party custodian. Until a swap agreement is settled in cash, the gain or loss on the notional amount less any transaction costs or trading spreads payable by each Fund on the notional amount are recorded as “unrealized appreciation or depreciation on swap agreements” and, when cash is exchanged, the gain or loss realized is recorded as “realized gains or losses on swap agreements.” Swap agreements are generally valued at the last settled price of the benchmark referenced asset.
Swap agreements contain various conditions, events of default, termination events, covenants and representations. The triggering of certain events or the default on certain terms of the agreement could allow a party to terminate a transaction under the agreement and request immediate payment in an amount equal to the net positions owed to the party under the agreement. This could cause a Fund to have to enter into a new transaction with the same counterparty, enter into a transaction with a different counterparty or seek to achieve its investment objective through any number of different investments or investment techniques.
Swap agreements involve, to varying degrees, elements of market risk and exposure to loss in excess of the unrealized gain/loss reflected. The notional amounts reflect the extent of the total investment exposure each Fund has under the swap agreement, which may exceed the NAV of each Fund. Additional risks associated with the use of swap agreements are imperfect correlations between movements in the notional amount and the price of the underlying reference Index and the inability of counterparties to perform. Each Fund bears the risk of loss of the amount expected to be received under a swap agreement in the event of the default or bankruptcy of a swap agreement counterparty. A Fund will typically enter into swap agreements only with major global financial institutions. The creditworthiness of each of the firms that is a party to a swap agreement is monitored by the Sponsor. The Sponsor may use various techniques to minimize credit risk including early termination and payment, using different counterparties, limiting the net amount due from any individual counterparty and generally requiring collateral to be posted by the counterparty in an amount approximately equal to that owed to the Funds. All of the outstanding swap agreements at June 30, 2025 contractually terminate within one month but may be terminated without penalty by either party at any time. Upon termination, the Fund is obligated to pay or receive the “unrealized appreciation or depreciation” amount.
The Funds, as applicable, collateralize swap agreements by segregating or designating cash and/or certain securities as indicated on the Statements of Financial Condition or Schedules of Investments. As noted above, collateral posted in connection with OTC derivative transactions is held for the benefit of the counterparty in a segregated tri-party account at the Custodian to protect the counterparty against non-payment by the Funds. The collateral held in this account is restricted as to its use. In the event of a default by the counterparty, the Funds will seek withdrawal of this collateral from the segregated account and may incur certain costs in exercising its right with respect to the collateral. If a counterparty becomes bankrupt or otherwise fails to perform its obligations due to financial difficulties, the Funds may experience significant delays in obtaining any recovery in a bankruptcy or other reorganizational proceeding. The Funds may obtain only limited recovery or may obtain no recovery in such circumstances.
The Funds remain subject to credit risk with respect to the amount they expect to receive from counterparties. However, the Funds have sought to mitigate these risks in connection with OTC swaps by generally requiring that the counterparties for each Fund agree to post collateral for the benefit of the Fund, marked to market daily, in an amount approximately equal to what the counterparty owes the Fund, subject to certain minimum thresholds. In the event of a bankruptcy of a counterparty, such Fund will have direct access to the collateral received from the counterparty, generally as of the day prior to the bankruptcy, because there is a one day time lag between the Fund’s request for collateral and the delivery of such collateral. To the extent any such collateral is insufficient, the Funds will be exposed to counterparty risk as described above, including the possible delays in recovering amounts as a result of bankruptcy proceedings. As of June 30, 2025, the collateral posted by counterparties consisted of cash and/or U.S. Treasury securities.
The counterparty/credit risk for cleared derivative transactions is generally lower than for OTC derivatives since generally a clearing organization becomes substituted for each counterparty to a cleared derivative contract and, in effect, guarantees the parties’ performance under the contract as each party to a trade looks only to the clearing organization for performance of financial obligations. In addition, cleared derivative transactions benefit from daily marking-to-market and settlement, and segregation and minimum capital requirements applicable to intermediaries.
Forward Contracts
Certain of the Funds enter into forward contracts for the purpose of pursuing their investment objectives and as a substitute for investing directly in (or shorting) commodities and/or currencies. A forward contract is an agreement between two parties to purchase or sell a specified quantity of an asset at or before a specified date in the future at a specified price. Forward contracts are typically traded in OTC markets and all details of the contracts are negotiated between the counterparties to the agreement. Accordingly, the forward contracts are valued by reference to the contracts traded in the OTC markets.
 
F-95

Table of Contents
The contractual obligations of a buyer or seller may generally be satisfied by taking or making physical delivery of the underlying commodity or currency, establishing an opposite position in the contract and recognizing the profit or loss on both positions simultaneously on the delivery date or, in some instances, paying a cash settlement before the designated date of delivery. The forward contracts are adjusted by the daily fluctuation of the underlying commodity or currency and any gains or losses are recorded for financial statement purposes as unrealized gains or losses until the contract settlement date.
Forward contracts have traditionally not been cleared or guaranteed by a third party. As a result of the Dodd-Frank Act, the CFTC now regulates non-deliverable forwards (including deliverable forwards where the parties do not take delivery). Certain non-deliverable forward contracts, such as non-deliverable foreign exchange forwards, may be subject to regulation as swap agreements, including mandatory clearing. Changes in the forward markets may entail increased costs and result in increased reporting requirements.
The Funds may collateralize OTC forward commodity contracts by segregating or designating cash and/or certain securities as indicated on their Statements of Financial Condition or Schedules of Investments. Such collateral is held for the benefit of the counterparty in a segregated tri-party account at a third party custodian to protect the counterparty against non-payment by the Funds. The collateral held in this account is restricted as to its use. In the event of a default by the counterparty, the Funds will seek withdrawal of this collateral from the segregated account and may incur certain costs in exercising its right with respect to the collateral. If a counterparty becomes bankrupt or otherwise fails to perform its obligations due to financial difficulties, the Funds may experience significant delays in obtaining any recovery in a bankruptcy or other reorganizational proceeding. The Funds may obtain only limited recovery or may obtain no recovery in such circumstances.
The Funds remain subject to credit risk with respect to the amount they expect to receive from counterparties. However, the Funds have sought to mitigate these risks by generally requiring that the counterparties for each Fund agree to post collateral for the benefit of the Fund, marked to market daily, in an amount approximately equal to what the counterparty owes the Fund, subject to minimum thresholds. In the event of the bankruptcy of a counterparty, the Fund will have direct access to the collateral received from the counterparty, generally as of the day prior to the bankruptcy, because there is a one day time lag between the Fund’s request for collateral and the delivery of such collateral. To the extent any such collateral is insufficient, the Fund will be exposed to counterparty risk as described above, including the possible delays in recovering amounts as a result of bankruptcy proceedings. As of June 30, 2025, the collateral posted by counterparties consisted of cash and/or U.S. Treasury securities.
Participants in trading foreign exchange forward contracts often do not require margin deposits, but rely upon internal credit limitations and their judgments regarding the creditworthiness of their counterparties. In recent years, however, many OTC market participants in foreign exchange trading have begun to require their counterparties to post margin.
A Fund will typically enter into forward contracts only with major global financial institutions. The creditworthiness of each of the firms that is a party to a forward contract is monitored by the Sponsor.
The counterparty/credit risk for cleared derivative transactions is generally lower than for OTC derivatives since generally a clearing organization becomes substituted for each counterparty to a cleared derivative contract and, in effect, guarantees the parties’ performance under the contract as each party to a trade looks only to the clearing organization for performance of financial obligations. In addition, cleared derivative transactions benefit from daily marking-to-market and settlement, and segregation and minimum capital requirements applicable to intermediaries.
 
F-96

The following tables indicate the location of derivative related items on the Statements of Financial Condition as well as the effect of derivative instruments on the Statements of Operations during the reporting period.
Fair Value of Derivative Instruments as of June 30, 2025
 
           
Asset Derivatives
   
Liability Derivatives
 
Derivatives Not
Accounted for as
Hedging Instruments
  
Fund
    
Statements of
Financial Condition
Location
    
Unrealized
Appreciation
   
Statements of
Financial Condition
Location
    
Unrealized
Depreciation
 
VIX Futures Contracts
        Receivable on open
futures contracts
 
 
       Payable on open
futures contracts
 
 
  
     ProShares Short VIX
Short-Term Futures ETF
 
 
      $ 10,392,342
*
 
     $ —   
     ProShares Ultra VIX
Short-Term Futures ETF
 
 
        —           55,376,766
*
 
     ProShares VIX Mid-
Term Futures ETF

 
        165,078
*
 
       353,745
*
 
     ProShares VIX Short-
Term Futures ETF

 
        —           10,141,713
*
 
Commodities Contracts
       



 
Receivables on
open futures
contracts and/or
unrealized
appreciation on
swap agreements
 
 
 
 
 
 
      


 
Payable on open
futures contracts
and/or unrealized
depreciation on
swap agreements
 
 
 
 
 
  
     ProShares Ultra
Bloomberg Crude Oil
 
 
        7,306,161
*
 
       —   
     ProShares Ultra
Bloomberg Natural Gas
 
 
        —           29,767,704
*
 
     ProShares Ultra Gold           —           8,181,646
*
 
     ProShares Ultra Silver           —           15,609,321
*
 
     ProShares UltraShort
Bloomberg Crude Oil
 
 
        15,855,988
*
 
       —   
     ProShares UltraShort
Bloomberg Natural Gas
 
 
        40,226,449
*
 
       —   
     ProShares UltraShort
Gold
 
 
        1,870,449
*
 
       —   
     ProShares UltraShort
Silver
 
 
        905,332
*
 
       —   
Foreign Exchange Contracts
       

 
Unrealized
appreciation on
foreign currency
forward contracts
 
 
 
 
      

 
Unrealized
depreciation on
foreign currency
forward contracts
 
 
 
 
  
     ProShares Ultra Euro           446,814          3,294  
     ProShares Ultra Yen           764,251          27,879  
     ProShares UltraShort
Euro
 
 
        110,889          1,837,188  
     ProShares UltraShort
Yen
 
 
        —           287,001  
        
 
 
      
 
 
 
     
 
Combined Trust:
 
  
$
78,043,753
*
 
    
$
121,586,257
*
 
 
*
Includes cumulative appreciation (depreciation) of futures contracts as reported in the Schedule of Investments. Only current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures.
 
F-97

Fair Value of Derivative Instruments as of December 31, 2024
 
           
Asset Derivatives
   
Liability Derivatives
 
Derivatives Not
Accounted for as
Hedging Instruments
  
Fund
    
Statements of
Financial Condition
Location
    
Unrealized
Appreciation
   
Statements of
Financial Condition
Location
    
Unrealized
Depreciation
 
VIX Futures Contracts
       
 
Receivable on
open futures
contracts
 
 
 
       Payable on open
futures contracts
 
 
  
     ProShares Short VIX
Short-Term Futures ETF
 
 
      $ 482,967
*
 
     $ 3,491,718
*
 
     ProShares Ultra VIX
Short-Term Futures ETF
 
 
        15,626,836
*
 
       1,650,844
*
 
     ProShares VIX Mid-
Term Futures ETF

 
        240,639
*
 
       218,373
*
 
     ProShares VIX Short-
Term Futures ETF

 
        5,943,933
*
 
       1,550,606
*
 
Commodities Contracts
       



 
Receivables on
open futures
contracts and/or
unrealized
appreciation on
swap agreements
 
 
 
 
 
 
      


 
Payable on open
futures contracts
and/or unrealized
depreciation on
swap agreements
 
 
 
 
 
  
     ProShares Ultra
Bloomberg Crude Oil
 
 
        49,079,695
*
 
       —   
     ProShares Ultra
Bloomberg Natural Gas
 
 
        97,239,201
*
 
       —   
     ProShares Ultra Gold           —           2,771,540
*
 
     ProShares Ultra Silver           —           81,422,443
*
 
     ProShares UltraShort
Bloomberg Crude Oil
 
 
        1,888,681
*
 
       3,544,073
*
 
     ProShares UltraShort
Bloomberg Natural Gas
 
 
        —           26,130,504
*
 
     ProShares UltraShort
Gold
 
 
        262,637
*
 
       —   
     ProShares UltraShort
Silver
 
 
        3,465,933
*
 
       —   
Foreign Exchange Contracts
       

 
Unrealized
appreciation on
foreign currency
forward contracts
 
 
 
 
      

 
Unrealized
depreciation on
foreign currency
forward contracts
 
 
 
 
  
     ProShares Ultra Euro           2,312          169,440  
     ProShares Ultra Yen           146,194          4,361,491  
     ProShares UltraShort
Euro
 
 
        1,189,827          32,777  
     ProShares UltraShort
Yen
 
 
        2,283,588          55,229  
        
 
 
      
 
 
 
     
 
Combined Trust:
 
  
$
177,852,443
*
 
    
$
125,399,038
*
 
 
*
Includes cumulative appreciation (depreciation) of futures contracts as reported in the Schedule of Investments. Only current day’s variation margin is reported within the Statements of Financial Condition in receivable/payable on open futures.
 
F-98

The Effect of Derivative Instruments on the Statement of Operations
For the three months ended June 30, 2025
 
Derivatives Not Accounted
for as Hedging Instruments
  
Location of Gain
(Loss) on Derivatives
Recognized in Income
  
Fund
  
Realized Gain
(Loss) on
Derivatives
Recognized in
Income
   
Change in
Unrealized
Appreciation
(Depreciation) on
Derivatives
Recognized in
Income
 
VIX Futures Contracts
  
Net realized gain (loss) on futures contracts/ changes in unrealized appreciation (depreciation) on futures contracts
       
     
ProShares Short VIX Short-Term Futures ETF
   $ 2,005     $ 13,636,368  
     
ProShares Ultra VIX Short-Term Futures ETF
     56,045,179       (88,993,838 )
     
ProShares VIX Mid-Term Futures ETF
     4,726,990       (1,835,417 )
     
ProShares VIX Short-Term Futures ETF
     44,564,343       (21,523,129 )
Commodities Contracts
  
Net realized gain (loss) on futures contracts and/or swap agreements/ changes in unrealized appreciation (depreciation) on futures contracts and/or swap agreements
       
     
ProShares Ultra Bloomberg Crude Oil
     (28,592,206     (41,338,039
     
ProShares Ultra Bloomberg Natural Gas
     (12,342,109     (84,894,683
     
ProShares Ultra Gold
     86,158,039       (61,456,710
     
ProShares Ultra Silver
     99,198,843       (73,501,501
     
ProShares UltraShort Bloomberg Crude Oil
     32,210,113       14,026,553  
     
ProShares UltraShort Bloomberg Natural Gas
     124,600,984       80,953,188  
     
ProShares UltraShort Gold
     5,846,099       5,933,528  
     
ProShares UltraShort Silver
     (3,327,232     2,491,447  
Foreign Exchange Contracts
  
Net realized gain (loss) on foreign currency forward contracts/ changes in unrealized appreciation (depreciation) on foreign currency forward contracts
       
     
ProShares Ultra Euro
     616,633       415,771  
     
ProShares Ultra Yen
     1,428,203       2,283,730  
     
ProShares UltraShort Euro
     (3,936,993     (1,538,631
     
ProShares UltraShort Yen
     (1,138,324     (710,709
        
 
 
   
 
 
 
     
Combined Trust
  
$
406,060,567
 
 
$
(256,052,072
)
 
F-99

The Effect of Derivative Instruments on the Statement of Operations
For the six months ended June 30, 2025
 
Derivatives Not Accounted
for as Hedging Instruments
  
Location of Gain
(Loss) on Derivatives
Recognized in Income
  
Fund
  
Realized Gain
(Loss) on
Derivatives
Recognized in
Income
   
Change in
Unrealized
Appreciation
(Depreciation) on
Derivatives
Recognized in
Income
 
VIX Futures Contracts
  
Net realized gain (loss) on futures contracts/ changes in unrealized appreciation (depreciation) on futures contracts
       
     
ProShares Short VIX Short-Term Futures ETF
   $ (17,634,848   $ 13,401,093  
     
ProShares Ultra VIX Short-Term Futures ETF
     155,966,636       (69,352,758 )
     
ProShares VIX Mid-Term Futures ETF
     5,434,182       (210,933 )
     
ProShares VIX Short-Term Futures ETF
     76,773,606       (14,535,040 )
Commodities Contracts
  
Net realized gain (loss) on futures contracts and/or swap agreements/ changes in unrealized appreciation (depreciation) on futures contracts and/or swap agreements
       
     
ProShares Ultra Bloomberg Crude Oil
     (13,075,345     (41,773,534
     
ProShares Ultra Bloomberg Natural Gas
     210,263,119       (127,006,905
     
ProShares Ultra Gold
     144,586,625       (5,410,106
     
ProShares Ultra Silver
     153,909,630       65,813,122  
     
ProShares UltraShort Bloomberg Crude Oil
     41,144,012       17,511,380  
     
ProShares UltraShort Bloomberg Natural Gas
     (97,226,728     66,356,953  
     
ProShares UltraShort Gold
     2,403,495       1,607,812  
     
ProShares UltraShort Silver
     (6,436,218     (2,560,601
Foreign Exchange Contracts
  
Net realized gain (loss) on foreign currency forward contracts/ changes in unrealized appreciation (depreciation) on foreign currency forward contracts
       
     
ProShares Ultra Euro
     777,150       610,648  
     
ProShares Ultra Yen
     3,070,845       4,951,669  
     
ProShares UltraShort Euro
     (5,567,946     (2,883,349
     
ProShares UltraShort Yen
     (1,297,018     (2,515,360
        
 
 
   
 
 
 
     
Combined Trust:
  
$
653,091,197
 
 
$
(95,995,909
)
 
F-100

The Effect of Derivative Instruments on the Statement of Operations
For the three months ended June 30, 2024
 
Derivatives Not Accounted
for as Hedging Instruments
  
Location of Gain
(Loss) on Derivatives
Recognized in Income
  
Fund
  
Realized Gain
(Loss) on
Derivatives
Recognized in
Income
   
Change in
Unrealized
Appreciation
(Depreciation) on
Derivatives
Recognized in
Income
 
VIX Futures Contracts
  
Net realized gain (loss) on futures contracts/ changes in unrealized appreciation (depreciation) on futures contracts
       
     
ProShares Short VIX Short-Term Futures ETF
   $ 26,761,918     $ (4,177,838
     
ProShares Ultra VIX Short-Term Futures ETF
     (57,413,186     11,693,863  
     
ProShares VIX Mid-Term Futures ETF
     (8,949,418     1,092,860  
     
ProShares VIX Short-Term Futures ETF
     (27,512,354     4,018,755  
Commodities Contracts
  
Net realized gain (loss) on futures contracts and/or swap agreements/ changes in unrealized appreciation (depreciation) on futures contracts and/or swap agreements
       
     
ProShares Ultra Bloomberg Crude Oil
     6,956,921       (748,073
     
ProShares Ultra Bloomberg Natural Gas
     211,772,181       (60,263,391
     
ProShares Ultra Gold
     31,567,821       (17,232,531
     
ProShares Ultra Silver
     220,680,441       (87,290,676
     
ProShares UltraShort Bloomberg Crude Oil
     (143,424     (1,560,618
     
ProShares UltraShort Bloomberg Natural Gas
     (44,563,292     20,547,016  
     
ProShares UltraShort Gold
     (2,516,474     1,264,436  
     
ProShares UltraShort Silver
     (16,070,138     4,902,824  
Foreign Exchange Contracts
  
Net realized gain (loss) on foreign currency forward contracts/ changes in unrealized appreciation (depreciation) on foreign currency forward contracts
       
     
ProShares Ultra Euro
     (219,350     62,167  
     
ProShares Ultra Yen
     (5,365,623     (842,412
     
ProShares UltraShort Euro
     900,760       (199,005
     
ProShares UltraShort Yen
     4,417,569       1,529,867  
        
 
 
   
 
 
 
     
Combined Trust
  
$
340,304,352
 
 
$
(127,202,756
 
F-101

The Effect of Derivative Instruments on the Statement of Operations
For the six months ended June 30, 2024
 
Derivatives Not Accounted
for as Hedging Instruments
  
Location of Gain
(Loss) on Derivatives
Recognized in Income
  
Fund
  
Realized Gain
(Loss) on
Derivatives
Recognized in
Income
   
Change in
Unrealized
Appreciation
(Depreciation) on
Derivatives
Recognized in
Income
 
VIX Futures Contracts
  
Net realized gain (loss) on futures contracts/ changes in unrealized appreciation (depreciation) on futures contracts
       
     
ProShares Short VIX Short-Term Futures ETF
   $ 55,258,866     $ (8,805,425
     
ProShares Ultra VIX Short-Term Futures ETF
     (148,416,415     24,978,991  
     
ProShares VIX Mid-Term Futures ETF
     (15,057,887     3,882,651  
     
ProShares VIX Short-Term Futures ETF
     (59,271,318     7,003,274  
Commodities Contracts
  
Net realized gain (loss) on futures contracts and/or swap agreements/ changes in unrealized appreciation (depreciation) on futures contracts and/or swap agreements
       
     
ProShares Ultra Bloomberg Crude Oil
     100,075,521       54,390,334  
     
ProShares Ultra Bloomberg Natural Gas
     (30,408,733     (196,642,739
     
ProShares Ultra Gold
     50,039,092       (14,495,217
     
ProShares Ultra Silver
     216,209,729       (65,650,154
     
ProShares UltraShort Bloomberg Crude Oil
     (12,659,025     (35,992,048
     
ProShares UltraShort Bloomberg Natural Gas
     91,065       44,377,650  
     
ProShares UltraShort Gold
     (3,914,287     919,857  
     
ProShares UltraShort Silver
     (10,290,118     3,484,222  
Foreign Exchange Contracts
  
Net realized gain (loss) on foreign currency forward contracts/ changes in unrealized appreciation (depreciation) on foreign currency forward contracts
       
     
ProShares Ultra Euro
     (74,776     (447,347
     
ProShares Ultra Yen
     (7,397,198     (4,421,343
     
ProShares UltraShort Euro
     (43,101     2,768,728  
     
ProShares UltraShort Yen
     6,122,840       4,468,019  
        
 
 
   
 
 
 
     
Combined Trust:
  
$
140,264,255
 
 
$
(180,180,547
Offsetting Assets and Liabilities
Each Fund is subject to master netting agreements or similar arrangements that allow for amounts owed between each Fund and the counterparty to be netted upon an early termination. The party that has the larger payable pays the excess of the larger amount over the smaller amount to the other party. The master netting agreements or similar arrangements do not apply to amounts owed to/from different counterparties. As described above, the Funds utilize derivative instruments to achieve their investment objective during the year. The amounts shown in the Statements of Financial Condition do not take into consideration the effects of legally enforceable master netting agreements or similar arrangements.
For financial reporting purposes, the Funds do not offset derivative assets and derivative liabilities that are subject to netting arrangements in the Statements of Financial Condition. The following table presents each Fund’s derivatives by investment type and by counterparty net of amounts available for offset under a master netting agreement and the related collateral received or pledged by the Funds as of June 30, 2025.
 
F-102

Table of Contents
Fair Values of Derivative Instruments as of June 30, 2025
 
    
Assets
    
Liabilities
 
Fund
  
Gross Amounts
of Recognized
Assets presented
in the
Statements of
Financial
Condition
    
Gross Amounts
Offset in the
Statements of
Financial
Condition
    
Net Amounts of
Assets presented
in the
Statements of
Financial
Condition
    
Gross Amounts
of Recognized
Liabilities
presented in the
Statements of
Financial
Condition
    
Gross Amounts
Offset in the
Statements of
Financial
Condition
    
Net Amounts of
Liabilities
presented in the
Statements of
Financial
Condition
 
ProShares Ultra Bloomberg Crude Oil
                 
Swap agreements
   $ 4,023,623      $        $ 4,023,623      $      $        $  
ProShares Ultra Euro
                 
Foreign currency forward contracts
     446,814               446,814        3,294               3,294  
ProShares Ultra Gold
                 
Swap agreements
                          4,726,020               4,726,020  
ProShares Ultra Silver
                 
Swap agreements
                          6,471,374               6,471,374  
ProShares Ultra Yen
                 
Foreign currency forward contracts
     764,251               764,251        27,879               27,879  
ProShares UltraShort Euro
                 
Foreign currency forward contracts
     110,889               110,889        1,837,188               1,837,188  
ProShares UltraShort Gold
                 
Swap agreements
     1,407,997               1,407,997                       
ProShares UltraShort Silver
                 
Swap agreements
     287,652               287,652                       
ProShares UltraShort Yen
                 
Foreign currency forward contracts
                          287,001               287,001  
Asset (Liability) amounts shown in the table below represent amounts owed to (by) the Funds for the derivative-related investments at June 30, 2025. These amounts may be collateralized by cash or financial instruments, segregated for the benefit of the Funds or the counterparties, depending on whether the related contracts are in an appreciated or depreciated position at period end. Amounts shown in the column labeled “Net Amount” represent the uncollateralized portions of these amounts at period end. These amounts may be un-collateralized due to timing differences related to market movements or due to minimum thresholds for collateral movement, as further described above under the caption “Accounting for Derivative Instruments”.
 
F-103

Table of Contents
Gross Amounts Not Offset in the Statements of Financial Condition as of June 30, 2025
 
Fund
  
Amounts of Recognized Assets /
(Liabilities) presented in the
Statements of Financial Condition
   
Financial Instruments for
the Benefit of (the Funds) /
the Counterparties
   
Cash Collateral for the
Benefit of (the Funds) /
the Counterparties
    
Net Amount
 
ProShares Ultra Bloomberg Crude Oil
         
Citibank, N.A.
   $ 359,481     $ (359,481   $        $  
Goldman Sachs International
     1,559,931       (1,559,931             
Morgan Stanley & Co. International PLC
     473,886       (473,886             
Societe Generale
     1,194,901       (1,194,901             
UBS AG
     435,424       (318,137            117,287  
ProShares Ultra Euro
         
Goldman Sachs International
     224,049                    224,049  
UBS AG
     219,471                    219,471  
ProShares Ultra Gold
         
Citibank, N.A.
     (2,029,284           2,029,284         
Goldman Sachs International
     (963,847           963,847         
UBS AG
     (1,732,889           1,732,889         
ProShares Ultra Silver
         
Citibank, N.A.
     (2,876,199           2,876,199         
Goldman Sachs International
     (254,172     254,172               
Morgan Stanley & Co. International PLC
     (1,724,461     1,724,460       1         
UBS AG
     (1,616,542     1,616,542               
ProShares Ultra Yen
         
Goldman Sachs International
     374,599                    374,599  
UBS AG
     361,773                    361,773  
ProShares UltraShort Euro
         
Goldman Sachs International
     (912,686           912,686         
UBS AG
     (813,613           813,613         
ProShares UltraShort Gold
         
Citibank, N.A.
     1,184,233       (1,184,233             
Goldman Sachs International
     88,017                    88,017  
UBS AG
     135,747                    135,747  
ProShares UltraShort Silver
         
Citibank, N.A.
     150,872                    150,872  
Goldman Sachs International
     107,740                    107,740  
Morgan Stanley & Co. International PLC
     14,799                    14,799  
UBS AG
     14,241                    14,241  
ProShares UltraShort Yen
         
Goldman Sachs International
     (136,883           136,883         
UBS AG
     (150,118           150,118         
 
F-104

The following table presents each Fund’s derivatives by investment type and by counterparty net of amounts available for offset under a master netting agreement and the related collateral received or pledged by the Funds as of December 31, 2024:
 
Fair Values of Derivative Instruments as of December 31, 2024
 
    
Assets
    
Liabilities
 
Fund
  
Gross Amounts
of Recognized
Assets
presented in
the
Statements of
Financial
Condition
    
Gross
Amounts
Offset in the
Statements of
Financial
Condition
    
Net Amounts
of Assets
presented
in the
Statements of
Financial
Condition
    
Gross Amounts
of Recognized
Liabilities
presented in
the Statements
of Financial
Condition
    
Gross Amounts
Offset in the
Statements of
Financial
Condition
    
Net Amounts of
Liabilities
presented in
the Statements
of Financial
Condition
 
ProShares Ultra Bloomberg Crude Oil
                 
Swap agreements
   $ 38,215,610      $        $ 38,215,610      $      $        $  
ProShares Ultra Euro
                 
Foreign currency forward contracts
     2,312               2,312        169,440               169,440  
ProShares Ultra Gold
                 
Swap agreements
                          2,348,132               2,348,132  
ProShares Ultra Silver
                 
Swap agreements
                          52,518,908               52,518,908  
ProShares Ultra Yen
                 
Foreign currency forward contracts
     146,194               146,194        4,361,491               4,361,491  
ProShares UltraShort Euro
                 
Foreign currency forward contracts
     1,189,827               1,189,827        32,777               32,777  
ProShares UltraShort Gold
                 
Swap agreements
     141,581               141,581                       
ProShares UltraShort Silver
                 
Swap agreements
     2,954,018               2,954,018                       
ProShares UltraShort Yen
                 
Foreign currency forward contracts
     2,283,588               2,283,588        55,229               55,229  
Asset (Liability) amounts shown in the table below represent amounts owed to (by) the Funds for the derivative-related investments at December 31, 2024. These amounts may be collateralized by cash or financial instruments, segregated for the benefit of the Funds or the counterparties, depending on whether the related contracts are in an appreciated or depreciated position at period end. Amounts shown in the column labeled “Net Amount” represent the uncollateralized portions of these amounts at period end. These amounts may be un-collateralized due to timing differences related to market movements or due to minimum thresholds for collateral movement, as further described above under the caption “Accounting for Derivative Instruments”
 
F-105

Gross Amounts Not Offset in the Statements of Financial Condition as of December 31, 2024
 
Fund
  
Amounts of Recognized
Assets / (Liabilities)
presented in the
Statements of Financial
Condition
   
Financial
Instruments
for the Benefit of (the
Funds) / the
Counterparties
   
Cash Collateral for the
Benefit of (the Funds) /
the Counterparties
    
Net Amount
 
ProShares Ultra Bloomberg Crude Oil
         
Citibank, N.A.
   $ 7,607,910     $ (6,395,678   $      $ 1,212,232  
Goldman Sachs International
     12,024,863       (10,093,437            1,931,426  
Morgan Stanley & Co. International PLC
     3,652,992       (3,010,925            642,067  
Societe Generale
     9,139,394       (7,689,268            1,450,126  
UBS AG
     5,790,451       (4,212,271            1,578,180  
ProShares Ultra Euro
         
Goldman Sachs International
     (84,115           84,115         
UBS AG
     (83,013           83,013         
ProShares Ultra Gold
         
Citibank, N.A.
     (1,008,254     1,008,254               
Goldman Sachs International
     (478,889     478,889               
UBS AG
     (860,989     860,989               
ProShares Ultra Silver
         
Citibank, N.A.
     (23,367,397     15,165,751       8,201,646         
Goldman Sachs International
     (2,057,658     2,057,658               
Morgan Stanley & Co. International PLC
     (13,960,418           13,960,418         
UBS AG
     (13,133,435     13,133,435               
ProShares Ultra Yen
         
Goldman Sachs International
     (2,164,084           2,164,084         
UBS AG
     (2,051,213           2,051,213         
ProShares UltraShort Euro
         
Goldman Sachs International
     584,165       (507,449            76,716  
UBS AG
     572,885       (271,576            301,309  
ProShares UltraShort Gold
         
Citibank, N.A.
     32,589                    32,589  
Goldman Sachs International
     42,928                    42,928  
UBS AG
     66,064                    66,064  
ProShares UltraShort Silver
         
Citibank, N.A.
     1,653,589       (1,565,508            88,081  
Goldman Sachs International
     907,867       (865,802            42,065  
Morgan Stanley & Co. International PLC
     125,172                    125,172  
UBS AG
     267,390                    267,390  
ProShares UltraShort Yen
         
Goldman Sachs International
     1,253,912       (1,241,201            12,711  
UBS AG
     974,447       (954,822            19,625  
 
F-106

Table of Contents
NOTE 4 – AGREEMENTS
Management Fee
Each Leveraged Fund, and each Geared VIX Fund, pays the Sponsor a Management Fee, monthly in arrears, in an amount equal to 0.95% per annum of its average daily NAV of such Fund. Each Matching VIX Fund pays the Sponsor a Management Fee, monthly in arrears, in an amount equal to 0.85% per annum of its average daily NAV of such Fund. Each Fund accrues the Management Fee daily at an annualized rate based on its average daily net assets.
The Management Fee is paid in consideration of the Sponsor’s trading advisory services and the other services provided to the Fund that the Sponsor pays directly. From the Management Fee, the Sponsor pays all of the routine operational, administrative and other ordinary expenses of each Fund, generally as determined by the Sponsor, including but not limited to, (i) the fees and expenses of the Administrator, Custodian, Transfer Agent, Distributor (as each is defined below), and ProFunds Distributors, Inc., an affiliated broker-dealer of the Sponsor, as well as accounting and auditing fees and expenses, (ii) any Index licensors for the Funds; and (iii) the normal and expected expenses incurred in connection with the continuous offering of Shares of each Fund after the commencement of its trading operations. Fees associated with a Fund’s trading operations may include expenses such as tax preparation expenses, legal fees not in excess of $100,000 per annum, ongoing SEC registration fees not exceeding 0.021% per annum of the NAV of a Fund and Financial Industry Regulatory Authority (“FINRA”) filing fees, individual Schedule K-1 preparation and mailing fees not exceeding 0.10% per annum of the net assets of a Fund, and report preparation and mailing expenses.
Non-Recurring Fees and Expenses
Each Fund pays all of its non-recurring and unusual fees and expenses, if any, as determined by the Sponsor. Non-recurring and unusual fees and expenses are fees and expenses that are unexpected or unusual in nature, such as legal claims and liabilities, litigation costs or indemnification or other material expenses which are not currently anticipated obligations of the Funds.
The Administrator
BNY Mellon Asset Servicing, a division of The Bank of New York Mellon (“BNY Mellon”), serves as the Administrator of the Funds (the “Administrator”). The Trust, on its own behalf and on behalf of each Fund, and BNY Mellon have entered into an administration and accounting agreement (the “Administration and Accounting Agreement”) in connection therewith. Pursuant to the terms of the Administration and Accounting Agreement and under the supervision and direction of the Sponsor and the Trust, BNY Mellon prepares and files certain regulatory filings on behalf of the Funds. BNY Mellon may also perform other services for the Funds pursuant to the Administration and Accounting Agreement as mutually agreed upon by the Sponsor, the Trust and BNY Mellon from time to time. The Administrator’s fees are paid on behalf of the Funds by the Sponsor.
The Custodian
BNY Mellon serves as the Custodian of the Funds (the “Custodian”). The Trust, on its own behalf and on behalf of each Fund, and BNY Mellon have entered into a custody agreement (the “Custody Agreement”) in connection therewith. Pursuant to the terms of the Custody Agreement, BNY Mellon is responsible for the holding and safekeeping of assets delivered to it by the Funds, and performing various administrative duties in accordance with instructions delivered to BNY Mellon by the Funds. The Custodian’s fees are paid on behalf of the Funds by the Sponsor.
The Transfer Agent
BNY Mellon serves as the Transfer Agent of the Funds (the “Transfer Agent”) for entities that have entered into an Authorized Participant Agreement with one or more of the Funds (“Authorized Participants”) and has entered into a transfer agency and service agreement (the “Transfer Agency and Service Agreement”). Pursuant to the terms of the Transfer Agency and Service Agreement, BNY Mellon is responsible for processing purchase and redemption orders and maintaining records of ownership of the Funds. The Transfer Agent Fees are paid on behalf of the Funds by the Sponsor.
The Distributor
SEI Investments Distribution Co. (“SEI”) serves as Distributor of the Funds and assists the Sponsor and the Administrator with certain functions and duties relating to distribution and marketing, including taking creation and redemption orders, consulting with the marketing staff of the Sponsor and its affiliates with respect to compliance with the requirements of FINRA and/or the NFA in connection with marketing efforts, and reviewing and filing of marketing materials with FINRA and/or the NFA. SEI retains all marketing materials separately for each Fund, at c/o SEI, One Freedom Valley Drive, Oaks, PA 19456. The Sponsor, on behalf of each Fund, has entered into a Distribution Services Agreement with SEI. The Sponsor pays SEI for performing its duties on behalf of the Funds.
 
F-107

Table of Contents
NOTE 5 – CREATION AND REDEMPTION OF CREATION UNITS
Each Fund issues and redeems shares from time to time, but only in one or more Creation Units. A Creation Unit is a block of 50,000 Shares of a Geared Fund and 25,000 Shares of a Matching VIX Fund. Creation Units may be created or redeemed only by Authorized Participants. As a result of the reverse share splits as described in Note 1, certain redemptions as disclosed in the Statements of Changes in Shareholders’ Equity reflect payment of fractional share balances on beneficial shareholder accounts.
Except when aggregated in Creation Units, the Shares are not redeemable securities. Retail investors, therefore, generally will not be able to purchase or redeem Shares directly from or with a Fund. Rather, most retail investors will purchase or sell Shares in the secondary market with the assistance of a broker. Thus, some of the information contained in these Notes to Financial Statements—such as references to the Transaction Fees imposed on purchases and redemptions is not relevant to retail investors.
Transaction Fees on Creation and Redemption Transactions
The manner by which Creation Units are purchased or redeemed is governed by the terms of the Authorized Participant Agreement and Authorized Participant Procedures Handbook. By placing a purchase order, an Authorized Participant agrees to: (1) deposit cash with the Custodian; and (2) if permitted by the Sponsor in its sole discretion, enter into or arrange for an exchange of futures contract for related position or block trade with the relevant fund whereby the Authorized Participant would also transfer to such Fund a number and type of exchange-traded futures contracts at or near the closing settlement price for such contracts on the purchase order date.
Authorized Participants may pay a fixed transaction fee (typically $250) in connection with each order to create or redeem a Creation Unit in order to compensate BNY Mellon, as the Administrator, the Custodian and the Transfer Agent of each Fund and its Shares, for services in processing the creation and redemption of Creation Units and to offset the costs of increasing or decreasing derivative positions. Authorized Participants also may pay a variable transaction fee to the Fund of up to 0.10% (and a variable transaction fee to the Matching VIX Funds of up to 0.05%) of the value of the Creation Unit that is purchased or redeemed unless the transaction fee is waived or otherwise adjusted by the Sponsor. The Sponsor provides such Authorized Participant with prompt notice in advance of any such waiver or adjustment of the transaction fee. Authorized Participants may sell the Shares included in the Creation Units they purchase from the Funds to other investors in the secondary market.
Transaction fees three and six months ended June 30, 2025 which are included in the Addition and/or Redemption of Shares on the Statements of Changes in Shareholders’ Equity, were as follows:
 
    
Three Months Ended
    
Six Months Ended
 
Fund
  
June 30, 2025
    
June 30, 2025
 
ProShares Short VIX Short-Term Futures ETF
   $ 366,662      $ 435,664  
ProShares Ultra Bloomberg Crude Oil
             
ProShares Ultra Bloomberg Natural Gas
             
ProShares Ultra Euro
             
ProShares Ultra Gold
             
ProShares Ultra Silver
             
ProShares Ultra VIX Short-Term Futures ETF
     944,505        1,903,526  
ProShares Ultra Yen
             
ProShares UltraShort Bloomberg Crude Oil
             
ProShares UltraShort Bloomberg Natural Gas
             
ProShares UltraShort Euro
             
ProShares UltraShort Gold
             
ProShares UltraShort Silver
             
ProShares UltraShort Yen
             
ProShares VIX Mid-Term Futures ETF
     4,743        15,783  
ProShares VIX Short-Term Futures ETF
     110,702        272,806  
  
 
 
    
 
 
 
Combined Trust:
   $ 1,426,612      $ 2,627,779  
 
F-108

Table of Contents
NOTE 6 – FINANCIAL HIGHLIGHTS
Selected data for a Share outstanding throughout the three months ended June 30, 2025
For the Three Months Ended June 30, 2025 (unaudited) 
 
Per Share Operating Performance
  
Short VIX
Short-Term
Futures ETF
   
Ultra
Bloomberg
Crude Oil
   
Ultra
Bloomberg
Natural
Gas
   
Ultra Euro
   
Ultra Gold
*
   
Ultra Silver
 
Net asset value, at March 31, 2025
   $ 45.79     $ 27.13     $ 85.29     $ 11.36     $ 32.04     $ 45.74  
Net investment income (loss)
     0.23       0.12       0.30       0.08       0.27       0.31  
Net realized and unrealized gain (loss)#
     (3.40     (4.76     (39.24     1.96       2.09       1.02  
Change in net asset value from operations
     (3.17     (4.64     (38.94     2.04       2.36       1.33  
Net asset value, at June 30, 2025
   $ 42.62     $ 22.49     $ 46.35     $ 13.40     $ 34.40     $ 47.07  
Market value per share, at March 31, 2025
   $ 45.76     $ 27.06     $ 85.76     $ 11.38     $ 32.18     $ 46.16  
Market value per share, at June 30, 2025
   $ 42.60     $ 22.41     $ 46.08     $ 13.37     $ 34.66     $ 47.49  
Total Return, at net asset value^
     (6.9 )%      (17.1 )%      (45.7 )%      17.9     7.4     2.9
Total Return, at market value^
     (6.9 )%      (17.2 )%      (46.3 )%      17.5     7.7     2.9
Ratios to Average Net Assets**
            
Expense ratio^^
     1.18     1.01     1.48     0.95     0.97     0.99
Net investment income gain (loss)
     2.40     2.22     2.12     2.65     3.09     2.91
 
*
See Note 1 of these Notes to Financial Statements.
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2025.
^^
The expense ratio would be 0.95%, 0.95%, 0.95%, 0.95%, 0.95% and 0.95%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-109

For the Three Months Ended June 30, 2025 (unaudited) 
 
Per Share Operating Performance
  
Ultra VIX
Short-Term
Futures ETF
   
Ultra Yen
   
UltraShort
Bloomberg
Crude Oil
   
UltraShort
Bloomberg
Natural Gas
   
UltraShort
Euro
   
UltraShort
Gold
*
 
Net asset value, at March 31, 2025
   $ 23.44     $ 21.90     $ 16.74     $ 19.70     $ 32.30     $ 25.44  
Net investment income (loss)
     0.07       0.15       0.13       0.14       0.20       0.14  
Net realized and unrealized gain (loss)#
     (4.82     1.27       1.15       5.60       (5.05     (3.14 )
Change in net asset value from operations
     (4.75     1.42       1.28       5.74       (4.85     (3.00 )
Net asset value, at June 30, 2025
   $ 18.69     $ 23.32     $ 18.02     $ 25.44     $ 27.45     $ 22.44  
Market value per share, at March 31, 2025
   $ 23.43     $ 21.89     $ 16.76     $ 19.57     $ 32.27     $ 25.34  
Market value per share, at June 30, 2025
   $ 18.75     $ 23.23     $ 18.06     $ 25.61     $ 27.48     $ 22.26  
Total Return, at net asset value^
     (20.3 )%      6.5     7.7     29.2     (15.0 )%      (11.8 )% 
Total Return, at market value^
     (20.0 )%      6.1     7.8     30.9     (14.8 )%      (12.2 )% 
Ratios to Average Net Assets**
            
Expense ratio^^
     1.73     0.95     1.15     1.49     0.95     1.00
Net investment income gain (loss)
     1.21     2.64     2.65     2.34     2.70     2.41
 
*
See Note 1 of these Notes to Financial Statements.
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2025.
^^
The expense ratio would be 0.95%, 0.95%, 0.95%, 0.95%, 0.95% and 0.95%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-110

For the Three Months Ended June 30, 2025 (unaudited) 
 
Per Share Operating Performance
  
UltraShort
Silver
   
UltraShort
Yen
   
VIX Mid-
Term Futures
ETF
   
VIX Short-
Term Futures
ETF
 
Net asset value, at March 31, 2025
   $ 29.60     $ 44.29     $ 15.84     $ 50.29  
Net investment income (loss)
     0.14       0.29       0.12       0.32  
Net realized and unrealized gain (loss)#
     (3.71     (3.23     0.77       (3.82
Change in net asset value from operations
     (3.57     (2.94     0.89       (3.50
Net asset value, at June 30, 2025
   $ 26.03     $ 41.35     $ 16.73     $ 46.79  
Market value per share, at March 31, 2025
   $ 29.33     $ 44.30     $ 15.85     $ 50.26  
Market value per share, at June 30, 2025
   $ 25.81     $ 41.38     $ 16.76     $ 46.88  
Total Return, at net asset value^
     (12.1 )%      (6.6 )%      5.6     (7.0 )% 
Total Return, at market value^
     (12.0 )%      (6.6 )%      5.7     (6.7 )% 
Ratios to Average Net Assets**
        
Expense ratio^^
     1.03     0.95     0.99     1.26
Net investment income gain (loss)
     1.93     2.78     2.74     2.27
 
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2025.
^^
The expense ratio would be 0.95%, 0.95%, 0.85% and 0.85%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-111

Selected data for a Share outstanding throughout the three months ended June 30, 202
4
For the Three Months Ended June 30, 2024 (unaudited) 
 
Per Share Operating Performance
  
Short VIX
Short-Term
Futures ETF
*
   
Ultra
Bloomberg
Crude Oil
   
Ultra
Bloomberg
Natural Gas
*
   
Ultra Euro
   
Ultra Gold*
   
Ultra Silver
 
Net asset value, at March 31, 2024
   $ 56.38     $ 33.19     $ 65.67     $ 11.34     $ 18.00     $ 28.53  
Net investment income (loss)
     0.50       0.29       0.62       0.11       0.19       0.35  
Net realized and unrealized gain (loss)#
     4.47       0.03       11.68       (0.26     1.14       8.56  
Change in net asset value from operations
     4.97       0.32       12.30       (0.15     1.33       8.91  
Net asset value, at June 30, 2024
   $ 61.35     $ 33.51     $ 77.97     $ 11.19     $ 19.33     $ 37.44  
Market value per share, at March 31, 2024
   $ 56.37     $ 33.00     $ 64.30     $ 11.32     $ 18.07     $ 28.74  
Market value per share, at June 30, 2024
   $ 61.39     $ 33.50     $ 78.35     $ 11.17     $ 19.26     $ 37.09  
Total Return, at net asset value^
     8.8     1.0     18.7     (1.3 )%      7.4     31.2
Total Return, at market value^
     8.9     1.5     21.9     (1.3 )%      6.6     29.1
Ratios to Average Net Assets**
            
Expense ratio^^
     1.18     0.98     1.54     0.95     0.96     0.99
Net investment income gain (loss)
     3.49     3.62     3.04     3.87     3.94     3.77
 
*
See Note 1 of these Notes to Financial Statements.
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2024.
^^
The expense ratio would be 0.95%, 0.95%, 0.95%, 0.95%, 0.95% and 0.95%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-112

For the Three Months Ended June 30, 2024 (unaudited) 
 
Per Share Operating Performance
  
Ultra VIX
Short-Term
Futures ETF
*
   
Ultra Yen
   
UltraShort
Bloomberg
Crude Oil
   
UltraShort
Bloomberg
Natural Gas
*
   
UltraShort
Euro
   
UltraShort
Gold*
 
Net asset value, at March 31, 2024
   $ 31.46     $ 23.33     $ 15.92     $ 76.47     $ 30.97     $ 46.90  
Net investment income (loss)
     0.15       0.20       0.16       0.38       0.28       0.35  
Net realized and unrealized gain (loss)#
     (8.03     (3.30     (0.51     (27.48     0.61       (4.06
Change in net asset value from operations
     (7.88     (3.10     (0.35     (27.10     0.89       (3.71
Net asset value, at June 30, 2024
   $ 23.58     $ 20.23     $ 15.57     $ 49.37     $ 31.86     $ 43.19  
Market value per share, at March 31, 2024
   $ 31.60     $ 23.35     $ 16.02     $ 78.35     $ 30.96     $ 46.76  
Market value per share, at June 30, 2024
   $ 23.54     $ 20.30     $ 15.57     $ 49.19     $ 31.83     $ 43.34  
Total Return, at net asset value^
     (25.0 )%      (13.3 )%      (2.2 )%      (35.4 )%      2.9     (7.9 )% 
Total Return, at market value^
     (25.5 )%      (13.1 )%      (2.8 )%      (37.2 )%      2.8     (7.3 )% 
Ratios to Average Net Assets**
            
Expense ratio^^
     1.84     0.95     1.04     1.92     0.95     0.98
Net investment income gain (loss)
     2.17     3.67     3.89     2.92     3.54     3.29
 
*
See Note 1 of these Notes to Financial Statements.
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2024.
^^
The expense ratio would be 0.95%, 0.95%, 0.95%, 0.95%, 0.95% and 0.95%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-113

For the Three Months Ended 
June
30, 2024 (unaudited) 
 
Per Share Operating Performance
  
UltraShort
Silver
*
   
UltraShort
Yen
*
   
VIX Mid-
Term Futures
ETF
   
VIX Short-
Term Futures
ETF
*
 
Net asset value, at March 31, 2024
   $ 67.29     $ 40.97     $ 15.85     $ 51.72  
Net investment income (loss)
     0.36       0.39       0.13       0.41  
Net realized and unrealized gain (loss)#
     (22.77     6.27       (1.69     (8.80
Change in net asset value from operations
     (22.41     6.66       (1.56     (8.39
Net asset value, at June 30, 2024
   $ 44.88     $ 47.63     $ 14.29     $ 43.33  
Market value per share, at March 31, 2024
   $ 66.84     $ 40.92     $ 15.85     $ 51.84  
Market value per share, at June 30, 2024
   $ 45.32     $ 47.56     $ 14.33     $ 43.40  
Total Return, at net asset value^
     (33.3 )%      16.3     (9.9 )%      (16.2 )% 
Total Return, at market value^
     (32.2 )%      16.2     (9.6 )%      (16.3 )% 
Ratios to Average Net Assets**
        
Expense ratio^^
     1.04     0.95     1.19     1.04
Net investment income gain (loss)
     3.04     3.52     3.73     3.40
 
*
See Note 1 of these Notes to Financial Statements.
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2024.
^^
The expense ratio would be 0.95%, 0.95%, 0.85% and 0.85%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-114

S
elected Data for a Share Outstanding Throughout the six months Ended June 30, 2025
For the Six Months Ended June 30, 2025 (unaudited) 
 
Per Share Operating Performance
  
Short VIX
Short-Term
Futures ETF
   
Ultra
Bloomberg
Crude Oil
   
Ultra
Bloomberg
Natural Gas
   
Ultra Euro
   
Ultra Gold
*
   
Ultra Silver
 
Net asset value, at December 31, 2024
   $ 50.03     $ 27.49     $ 54.84     $ 10.46     $ 23.36     $ 33.56  
Net investment income (loss)
     0.51       0.28       0.73       0.16       0.48       0.59  
Net realized and unrealized gain (loss)#
     (7.92     (5.28     (9.22     2.78       10.56       12.92  
Change in net asset value from operations
     (7.41     (5.00     (8.49     2.94       11.04       13.51  
Net asset value, at June 30, 2025
   $ 42.62     $ 22.49     $ 46.35     $ 13.40     $ 34.40     $ 47.07  
Market value per share, at December 31, 2024
   $ 50.06     $ 27.50     $ 55.82     $ 10.45     $ 23.37     $ 33.67  
Market value per share, at June 30, 2025
   $ 42.60     $ 22.41     $ 46.08     $ 13.37     $ 34.66     $ 47.49  
Total Return, at net asset value^
     (14.8 )%      (18.2 )%      (15.5 )%      28.1     47.2     40.2
Total Return, at market value^
     (14.9 )%      (18.5 )%      (17.5 )%      27.9     48.3     41.1
Ratios to Average Net Assets**
            
Expense ratio^^
     1.19     1.00     1.47     0.95     0.97     0.98
Net investment income gain (loss)
     2.43     2.34     2.31     2.67     3.11     2.85
 
*
See Note 1 of these Notes to Financial Statements.
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2025.
^^
The expense ratio would be 0.95%, 0.95%, 0.95%, 0.95%, 0.95% and 0.95%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-115

For the Six Months Ended June 30, 2025 (unaudited) 
 
Per Share Operating Performance
  
Ultra VIX
Short-Term
Futures ETF
   
Ultra Yen
   
UltraShort
Bloomberg
Crude Oil
   
UltraShort
Bloomberg
Natural Gas
   
UltraShort
Euro
   
UltraShort
Gold
*
 
Net asset value, at December 31, 2024
   $ 20.77     $ 20.23     $ 16.93     $ 43.61     $ 34.91     $ 35.11  
Net investment income (loss)
     0.13       0.30       0.24       0.29       0.43       0.29  
Net realized and unrealized gain (loss)#
     (2.21     2.79       0.85       (18.46     (7.89     (12.96 )
Change in net asset value from operations
     (2.08     3.09       1.09       (18.17     (7.46     (12.67 )
Net asset value, at June 30, 2025
   $ 18.69     $ 23.32     $ 18.02     $ 25.44     $ 27.45     $ 22.44  
Market value per share, at December 31, 2024
   $ 20.72     $ 20.35     $ 16.92     $ 42.74     $ 34.92     $ 35.16  
Market value per share, at June 30, 2025
   $ 18.75     $ 23.23     $ 18.06     $ 25.61     $ 27.48     $ 22.26  
Total Return, at net asset value^
     (10.0 )%      15.3     6.5     (41.7 )%      (21.4 )%      (36.1 )% 
Total Return, at market value^
     (9.5 )%      14.2     6.7     (40.1 )%      (21.3 )%      (36.7 )% 
Ratios to Average Net Assets**
            
Expense ratio^^
     1.89     0.95     1.10     1.46     0.95     0.99
Net investment income gain (loss)
     1.21     2.67     2.71     2.40     2.71     2.43
 
*
See Note 1 of these Notes to Financial Statements.
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2025.
^^
The expense ratio would be 0.95%, 0.95%, 0.95%, 0.95%, 0.95% and 0.95%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-116

For the Six Months Ended June 30, 2025 (unaudited) 
 
Per Share Operating Performance
  
UltraShort
Silver
   
UltraShort
Yen
   
VIX Mid-
Term Futures
ETF
   
VIX Short-
Term Futures
ETF
 
Net asset value, at December 31, 2024
   $ 42.40     $ 47.66     $ 14.51     $ 45.05  
Net investment income (loss)
     0.29       0.59       0.21       0.55  
Net realized and unrealized gain (loss)#
     (16.66     (6.90     2.01       1.19  
Change in net asset value from operations
     (16.37     (6.31     2.22       1.74  
Net asset value, at June 30, 2025
   $ 26.03     $ 41.35     $ 16.73     $ 46.79  
Market value per share, at December 31, 2024
   $ 42.00     $ 46.68     $ 14.46     $ 45.02  
Market value per share, at June 30, 2025
   $ 25.81     $ 41.38     $ 16.76     $ 46.88  
Total Return, at net asset value^
     (38.6 )%      (13.2 )%      15.3     3.9
Total Return, at market value^
     (38.6 )%      (11.4 )%      15.9     4.1
Ratios to Average Net Assets**
        
Expense ratio^^
     1.02     0.95     1.03     1.34
Net investment income gain (loss)
     1.84     2.76     2.70     2.24
 
**
Percentages are annualized.
#
The amount shown for a share outstanding throughout the period may not accord with the change in aggregate gains and losses during the period because of timing of creation and redemption units in relation to fluctuating net asset value during the period.
Market values are determined at the close of the applicable primary listing exchange, which may be later than when the Funds’ net asset value is calculated.
^
Percentages are not annualized for the period ended June 30, 2025.
^^
The expense ratio would be 0.95%, 0.95%, 0.85% and 0.85%, respectively, if brokerage commissions and futures account fees were excluded.
 
F-117

Selected Data for a Share Outstanding Throughout the six months Ended June 30, 2024
For the Six Months Ended June 30, 2024 (unaudited)
 
Per Share Operating Performance
  
Short VIX
Short-Term
Futures ETF
*
   
Ultra
Bloomberg
Crude Oil
   
Ultra
Bloomberg
Natural Gas
*
   
Ultra Euro
   
Ultra Gold*
   
Ultra Silver
 
Net asset value, at December 31, 2023
   $ 51.69     $ 26.28     $ 142.73     $ 11.86     $ 15.96     $ 27.29  
Net investment income (loss)
     0.91       0.44       1.28       0.21       0.33       0.54  
Net realized and unrealized gain (loss)#
     8.75       6.79       (66.04     (0.88     3.04       9.61  
Change in net asset value from operations
     9.66       7.23       (64.76     (0.67     3.37       10.15  
Net asset value, at June 30, 2024
   $ 61.35     $ 33.51     $ 77.97     $ 11.19