Table of Contents
falseQ10001415311--12-31The 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 March 31, 2026.Percentages are annualized.See Note 1 of these Notes to Financial Statements.The positions and counterparties herein are as of March 31, 2026. The Fund continually evaluates different counterparties for their transactions and counterparties are subject to change. New counterparties can be added at any time.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 three months ended March 31, 2026.All or partial amount pledged as collateral for swap agreements.Rates shown represent discount rate at the time of purchase.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.Represents 7-day effective yield as of March 31, 2026.Affiliated company as defined under the Investment Company Act of 1940.All or partial amount pledged as collateral for foreign currency forward contracts.Reflects the floating financing rate, as of March 31, 2026, 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 March 31, 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.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. 0001415311 2026-01-01 2026-03-31 0001415311 2025-01-01 2025-03-31 0001415311 2026-03-31 0001415311 2025-12-31 0001415311 2026-05-07 0001415311 2024-12-31 0001415311 2025-03-31 0001415311 U.S. Government Agencies Short-term Debt Securities | ProShares Ultra Gold | U.S. Treasury Bills 3.717% due 04/09/26 2025-03-31 0001415311 U.S. Government Agencies Short-term Debt Securities | ProShares Short VIX Short-Term Futures ETF | U.S. Treasury Bills 3.717% due 04/09/26 2025-03-31 0001415311 U.S. Government Agencies Short-term Debt Securities | ProShares Short VIX Short-Term 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shareholders equity 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS | 39% of shareholders equity 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT GOLD | 21% of shareholders equity 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT EURO | 27% of shareholders equity 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT EURO | ProShares Genius Money Market ETF 3.52% cost $10,004,000 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT GOLD | ProShares Genius Money Market ETF 3.52% cost $25,010,000 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL | ProShares Genius Money Market ETF 3.52% cost $80,032,000 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT SILVER | ProShares Genius Money 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$140,103,500 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRA SILVER | ProShares Genius Money Market ETF 3.52% cost $405,162,000 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRA GOLD | ProShares Genius Money Market ETF 3.52% cost $340,136,000 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRA YEN | ProShares Genius Money Market ETF 3.52% cost $16,006,400 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRA VIX SHORT TERM FUTURES ETF | ProShares Genius Money Market ETF 3.52% cost $105,058,700 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL | ProShares Genius Money Market ETF 3.52% cost $290,317,420 2026-03-31 0001415311 Affiliated Investments Exchange Traded Fund | PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL | Total Investments in Securities cost $509,788,291 2026-03-31 0001415311 Affiliated 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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 March 31, 2026.
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 May 7, 2026, the registrant
had 294,965,796 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).

  

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

     1  

Item  3. Quantitative and Qualitative Disclosures About Market Risk.

     29  

Item  4. Controls and Procedures.

     43  

Part II. OTHER INFORMATION

  

Item  1. Legal Proceedings.

     45  

Item  1A. Risk Factors.

     45  

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

     45  

Item  3. Defaults Upon Senior Securities.

     48  

Item  4. Mine Safety Disclosures.

     48  

Item  5. Other Information.

     48  

Item  6. Exhibits.

     49  


Table of Contents
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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:
  
     F-2  
     F-7  
     F-12  
     F-17  
     F-22  
     F-27  
     F-32  
     F-37  
     F-42  
     F-47  
     F-52  
     F-57  
     F-62  
     F-67  
     F-72  
     F-77  
     F-82  
     F-86  
 
F-1

Table of Contents
PROSHARES SHORT VIX SHORT-TERM FUTURES ETF
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $34,940,141 and $59,898,070, respectively)
   $ 34,940,093      $ 59,907,798  
Affiliated investments (cost $60,024,000 and $, respectively)
     60,042,000         
Cash
     29,866,506        87,603,058  
Segregated cash balances with brokers for futures contracts
     57,509,556        93,632,448  
Receivable on open futures contracts
     6,541,539        1,909,294  
Receivable for dividends from affiliates
     41,002         
Interest receivable
     175,081        340,241  
  
 
 
    
 
 
 
Total assets
     189,115,777        243,392,839  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
     5,002,982        851,049  
Brokerage commissions and futures account fees payable
     4,372        6,400  
Payable to Sponsor
     139,200        184,353  
  
 
 
    
 
 
 
Total liabilities
     5,146,554        1,041,802  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     183,969,223        242,351,037  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 189,115,777      $ 243,392,839  
  
 
 
    
 
 
 
Shares outstanding
     4,018,614        4,368,614  
  
 
 
    
 
 
 
Net asset value per share
   $ 45.78      $ 55.48  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 45.80      $ 55.38  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-2

Table of Contents
PROSHARES SHORT VIX SHORT-TERM FUTURES ETF
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(19% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.717% due 04/09/26
   $ 20,000,000      $ 19,983,956  
3.721% due 04/30/26
     15,000,000        14,956,137  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $34,940,141)
      $ 34,940,093  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(33% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $60,024,000)
     600,000        60,042,000  
     
 
 
 
Total Investments in Securities
(cost $94,964,141)
      $ 94,982,093  
     
 
 
 
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
VIX Futures - Cboe, expires April 2026
     1,763      $ 44,114,491      $ (3,180,824
VIX Futures - Cboe, expires May 2026
     1,955        47,725,460        (119,851
        
 
 
 
         $ (3,300,675
        
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents
7-day
effective yield as of March 31, 2026.
^^
Rates shown represent discount rate at the time of purchase.
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
March 31,
 
    
2026
   
2025
 
Investment Income
    
Interest
   $ 1,222,045     $ 2,155,917  
Dividends from affiliates (Note 5)
     207,569        
  
 
 
   
 
 
 
Total income
     1,429,614       2,155,917  
  
 
 
   
 
 
 
Expenses
    
Management fee
     489,767       555,389  
Brokerage commissions
     99,968       127,212  
Futures accounts fees
     13,858       25,697  
  
 
 
   
 
 
 
Total expenses
     603,593       708,298  
  
 
 
   
 
 
 
Net investment income (loss)
     826,021       1,447,619  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     (18,705,613     (17,636,853
Affiliated investments
     5,000        
Payment from affiliate (Note 5)
     10,202        
  
 
 
   
 
 
 
Net realized gain (loss)
     (18,690,411 )     (17,636,853
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     (19,000,272     (235,275
Short-term U.S. government and agency obligations
     (9,776     (7,663
Affiliated investments
     18,000        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (18,992,048     (242,938
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (37,682,459 )     (17,879,791
  
 
 
   
 
 
 
Net income (loss)
   $ (36,856,438   $ (16,432,172
  
 
 
   
 
 
 
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
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 242,351,037     $ 266,090,233  
  
 
 
   
 
 
 
Addition of
500,000 and
2,250,000
shares, respectively
     23,792,592       106,382,989  
Redemption of
850,000
and
2,500,000
shares, respectively
     (45,317,968     (123,933,194
  
 
 
   
 
 
 
Net addition (redemption) of
(350,000
) and
(250,000
) shares, respectively
     (21,525,376     (17,550,205
  
 
 
   
 
 
 
Net investment income (loss)
     826,021       1,447,619  
Net realized gain (loss)
     (18,690,411 )     (17,636,853
Change in net unrealized appreciation (depreciation)
     (18,992,048     (242,938
  
 
 
   
 
 
 
Net income (loss)
     (36,856,438     (16,432,172
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 183,969,223     $ 232,107,856  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-5

Table of Contents
PROSHARES SHORT VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ (36,856,438   $ (16,432,172
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
     (109,585,263     (253,581,889
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     135,000,000       190,000,000  
Cost of affiliated investments purchased
     (70,028,000      
Proceeds from affiliated investments sold
     10,009,000        
Net amortization and accretion on short-term U.S. government and agency obligations
     (456,808     (870,531
Net realized (gain) loss on investments
     (5,000      
Change in unrealized (appreciation) depreciation on investments
     (8,224     7,663  
Decrease (Increase) in receivable on open futures contracts
     (4,632,245     (500,216
Decrease (Increase) in receivable for dividends from affiliates
     (41,002      
Decrease (Increase) in interest receivable
     165,160       (30,416
Increase (Decrease) in payable to Sponsor
     (45,153     (24,674
Increase (Decrease) in brokerage commissions and futures account fees payable
     (2,028     (469
Increase (Decrease) in payable on open futures contracts
     4,151,933       (1,011,830
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (72,334,068     (82,444,534
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     23,792,592       106,382,989  
Payment on shares redeemed
     (45,317,968     (123,933,194
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (21,525,376     (17,550,205
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (93,859,444     (99,994,739
Cash, beginning of period
     181,235,506       241,154,040  
  
 
 
   
 
 
 
Cash, end of period
   $ 87,376,062     $ 141,159,301  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-6

Table of Contents
PROSHARES ULTRA BLOOMBERG CRUDE OIL
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,

2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $209,066,935 and $149,544,793, respectively)
   $ 209,070,202      $ 149,575,489  
Affiliated investments (cost $230,177,660 and $, respectively)
     230,138,000         
Cash
     65,991,509        101,024,953  
Segregated cash balances with brokers for futures contracts
     78,549,707        38,125,720  
Segregated cash balances with brokers for swap agreements
            109,128,769  
Unrealized appreciation on swap agreements
     45,264,234         
Receivable on open futures contracts
     16,472,364        602,246  
Receivable for dividends from affiliates
     170,842         
Interest receivable
     335,867        368,065  
  
 
 
    
 
 
 
Total assets
     645,992,725        398,825,242  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     19,394,977        2,895,283  
Payable on open futures contracts
     16,026,937        1,426,673  
Payable to Sponsor
     483,652        314,178  
Unrealized depreciation on swap agreements
     7,188,612        11,151,121  
  
 
 
    
 
 
 
Total liabilities
     43,094,178        15,787,255  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     602,898,547        383,037,987  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 645,992,725      $ 398,825,242  
  
 
 
    
 
 
 
Shares outstanding
     15,543,096        19,843,096  
  
 
 
    
 
 
 
Net asset value per share
   $ 38.79      $ 19.30  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 39.30      $ 19.32  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-7

Table of Contents
PROSHARES ULTRA BLOOMBERG CRUDE OIL
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(35% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.717% due 04/09/26
   $ 20,000,000      $ 19,983,956  
3.806% due 04/16/26
     50,000,000        49,924,165  
3.806% due 05/05/26
     50,000,000        49,829,055  
3.832% due 05/07/26
     20,000,000        19,927,200  
3.698% due 06/25/26
     70,000,000        69,405,826  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $209,066,935)
      $ 209,070,202  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(38% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $230,177,660)
     2,300,000        230,138,000  
     
 
 
 
Total Investments in Securities
(cost $439,244,595)
      $ 439,208,202  
     
 
 
 
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
WTI Crude Oil - NYMEX, expires June 2026
     1,824      $ 169,923,840      $ 45,444,474  
WTI Crude Oil - NYMEX, expires December 2026
     1,920        139,142,400        15,743,198  
WTI Crude Oil - Need Exch, expires June 2027
     2,013        140,285,970        9,778,548  
        
 
 
 
         $ 70,966,220  
        
 
 
 
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     04/06/26      $ 67,778,389      $ (3,756,664
Swap agreement with Goldman Sachs International based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.35
    04/06/26     
294,117,187     
21,935,669  
Swap agreement with Morgan Stanley & Co. International PLC based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.35     04/06/26        89,348,858        6,663,762  
Swap agreement with Societe Generale based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.25       04/06/26        223,254,814        16,664,803  
Swap agreement with UBS AG based on Bloomberg Commodity Balanced WTI Crude Oil Index
     0.30       04/06/26        81,724,115        (3,431,948
          
 
 
 
 
 
 
 
 
 
 
$ 38,075,622
 
 
 
 
 
 
 
 
 
 
 
Total Unrealized Appreciation
 
            $ 45,264,234  
 
  
 
 
 
 
 
 
 
  
 
 
 
  
 
 
 
Total Unrealized Depreciation
 
      $ (7,188,612 )
          
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents
7-day
effective yield as of March 31, 2026.
All or partial amount pledged as collateral for swap agreements.
^
The positions and counterparties herein are as of March 31, 2026. 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 March 31, 2026, 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
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 1,918,502     $ 3,505,104  
Dividends from affiliates (Note 5)
     688,820        
  
 
 
   
 
 
 
Total income
     2,607,322       3,505,104  
  
 
 
   
 
 
 
Expenses
    
Management fee
     1,118,708       964,913  
Brokerage commissions
     110,199       46,568  
  
 
 
   
 
 
 
Total expenses
     1,228,907       1,011,481  
  
 
 
   
 
 
 
Net investment income (loss)
     1,378,415       2,493,623  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     40,149,665       11,158,728  
Swap agreements
     182,842,525       4,358,133  
Affiliated investments
     (16,800 )      
Payment from affiliate (Note 5)
     29,086        
  
 
 
   
 
 
 
Net realized gain (loss)
     223,004,476       15,516,861  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     74,655,327       1,014,203  
Swap agreements
     49,226,743       (1,449,698
Short-term U.S. government and agency obligations
     (27,429 )
 
    (28,855
Affiliated investments
     (39,660 )      
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     123,814,981       (464,350
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     346,819,457       15,052,511  
  
 
 
   
 
 
 
Net income (loss)
   $ 348,197,872     $ 17,546,134  
  
 
 
   
 
 
 
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
March 31,
 
  
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 383,037,987     $ 523,420,064  
  
 
 
   
 
 
 
Addition of 15,350,000 and 5,700,000 shares, respectively
     519,928,114       145,515,138  
Redemption of 19,650,000 and 8,800,000 shares, respectively
     (648,265,426     (254,017,509
  
 
 
   
 
 
 
Net addition (redemption) of (4,300,000) and (3,100,000) shares, respectively
     (128,337,312     (108,502,371
  
 
 
   
 
 
 
Net investment income (loss)
     1,378,415       2,493,623  
Net realized gain (loss)
     223,004,476       15,516,861  
Change in net unrealized appreciation (depreciation)
     123,814,981       (464,350
  
 
 
   
 
 
 
Net income (loss)
     348,197,872       17,546,134  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 602,898,547     $ 432,463,827  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-10

Table of Contents
PROSHARES ULTRA BLOOMBERG CRUDE OIL
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 348,197,872     $ 17,546,134  
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
     (258,572,840     (522,138,550
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     200,000,000       435,000,000  
Cost of affiliated investments purchased
     (250,204,460      
Proceeds from affiliated investments sold
     20,010,000        
Net amortization and accretion on short-term U.S. government and agency obligations
     (949,302     (2,005,913
Net realized (gain) loss on investments
     16,800        
Change in unrealized (appreciation) depreciation on investments
     (49,159,654     1,478,553  
Decrease (Increase) in receivable on open futures contracts
     (15,870,118     (2,822,327
Decrease (Increase) in receivable for dividends from affiliates
     (170,842      
Decrease (Increase) in interest receivable
     32,198       172,688  
Increase (Decrease) in payable to Sponsor
     169,474       (100,900
Increase (Decrease) in payable on open futures contracts
     14,600,264       (70,422
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     8,099,392       (72,940,737
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     519,928,114       145,515,138  
Payment on shares redeemed
     (631,765,732     (251,340,864
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (111,837,618     (105,825,726
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (103,738,226     (178,766,463
Cash, beginning of period
     248,279,442       385,855,334  
  
 
 
   
 
 
 
Cash, end of period
   $ 144,541,216     $ 207,088,871  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-11

Table of Contents
PROSHARES ULTRA BLOOMBERG NATURAL GAS
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $79,900,229 and $234,217,281, respectively)
   $ 79,900,099      $ 234,273,034  
Affiliated investments (cost $140,103,500 and $, respectively)
     140,084,000         
Cash
     12,277,896        141,320,716  
Segregated cash balances with brokers for futures contracts
     158,971,864        199,013,298  
Receivable from capital shares sold
     801,426        28,186,350  
Receivable on open futures contracts
     8,629,404         
Receivable for dividends from affiliates
     95,672         
Interest receivable
     441,234        581,253  
  
 
 
    
 
 
 
Total assets
     401,201,595        603,374,651  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     21,638,513         
Payable on open futures contracts
     583,704        67,963,288  
Brokerage commissions and futures account fees payable
     14,762        14,860  
Payable to Sponsor
     335,922        417,836  
  
 
 
    
 
 
 
Total liabilities
     22,572,901        68,395,984  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     378,628,694        534,978,667  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 401,201,595      $ 603,374,651  
  
 
 
    
 
 
 
Shares outstanding
     23,623,047        23,723,047  
  
 
 
    
 
 
 
Net asset value per share
   $ 16.03      $ 22.55  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 16.12      $ 22.90  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-12

Table of Contents
PROSHARES ULTRA BLOOMBERG NATURAL GAS
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(
21
% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.717% due 04/09/26
   $ 30,000,000      $ 29,975,934  
3.806% due 04/16/26
     50,000,000        49,924,165  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $79,900,229)
      $ 79,900,099  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(37% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $140,103,500)
     1,400,000        140,084,000  
     
 
 
 
Total Investments in Securities
(cost $220,003,729)
      $ 219,984,099  
     
 
 
 
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Natural Gas - NYMEX, expires May 2026
     26,254      $ 757,165,360      $ (26,247,510
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents
7-day
effective yield as of March 31, 2026.
^^
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
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 2,773,682     $ 2,901,053  
Dividends from affiliates (Note 5)
     433,333        
  
 
 
   
 
 
 
Total income
     3,207,015       2,901,053  
  
 
 
   
 
 
 
Expenses
    
Management fee
     1,043,751       703,053  
Brokerage commissions
     412,561       282,155  
Futures accounts fees
     47,215       98,538  
  
 
 
   
 
 
 
Total expenses
     1,503,527       1,083,746  
  
 
 
   
 
 
 
Net investment income (loss)
     1,703,488       1,817,307  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     72,377,815       222,605,228  
Short-term U.S. government and agency obligations
     9,528        
Payment from affiliate (Note 5)
     18,760        
  
 
 
   
 
 
 
Net realized gain (loss)
     72,406,103       222,605,228  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     105,849,362       (42,112,222
Short-term U.S. government and agency obligations
     (55,883     (26,671
Affiliated investments
     (19,500      
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     105,773,979       (42,138,893
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     178,180,082       180,466,335  
  
 
 
   
 
 
 
Net income (loss)
   $ 179,883,570     $ 182,283,642  
  
 
 
   
 
 
 
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
March 31,
 
  
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 534,978,667     $ 396,081,499  
  
 
 
   
 
 
 
Addition of 53,500,000 and 5,300,000 shares, respectively
     942,689,519       339,318,516  
Redemption of 53,600,000 and 9,800,000 shares, respectively
     (1,278,923,062     (685,446,154
  
 
 
   
 
 
 
Net addition (redemption) of (100,000) and (4,500,000) shares, respectively
     (336,233,543     (346,127,638
  
 
 
   
 
 
 
Net investment income (loss)
     1,703,488       1,817,307  
Net realized gain (loss)
     72,406,103       222,605,228  
Change in net unrealized appreciation (depreciation)
     105,773,979       (42,138,893
  
 
 
   
 
 
 
Net income (loss)
     179,883,570       182,283,642  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 378,628,694     $ 232,237,503  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-15

Table of Contents
PROSHARES ULTRA BLOOMBERG NATURAL GAS
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 179,883,570     $ 182,283,642  
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
     (174,300,461     (343,123,466
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     329,617,287       345,000,000  
Cost of affiliated investments purchased
     (140,103,500      
Net amortization and accretion on short-term U.S. government and agency obligations
     (990,246     (1,347,138
Net realized (gain) loss on investments
     (9,528      
Change in unrealized (appreciation) depreciation on investments
     75,383       26,671  
Decrease (Increase) in receivable on open futures contracts
     (8,629,404     (4,539,416
Decrease (Increase) in receivable for dividends from affiliates
     (95,672      
Decrease (Increase) in interest receivable
     140,019       347,353  
Increase (Decrease) in payable to Sponsor
     (81,914     (202,663
Increase (Decrease) in brokerage commissions and futures account fees payable
     (98     (10,861
Increase (Decrease) in payable on open futures contracts
     (67,379,584     (36,494,088
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     118,125,852       141,940,034  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     970,074,443       346,020,820  
Payment on shares redeemed
     (1,257,284,549     (685,446,154
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (287,210,106     (339,425,334
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (169,084,254     (197,485,300
Cash, beginning of period
     340,334,014       323,011,189  
  
 
 
   
 
 
 
Cash, end of period
   $ 171,249,760     $ 125,525,889  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-16

Table of Contents
PROSHARES ULTRA EURO
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,

2025
 
Assets
     
Cash
   $ 5,657,264      $ 5,185,710  
Segregated cash balances with brokers for foreign currency forward contracts
     726,667        666,667  
Unrealized appreciation on foreign currency forward contracts
            62,719  
Interest receivable
     16,618        15,545  
  
 
 
    
 
 
 
Total assets
     6,400,549        5,930,641  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable to Sponsor
     5,136        4,756  
Unrealized depreciation on foreign currency forward contracts
     47,848        29  
  
 
 
    
 
 
 
Total liabilities
     52,984        4,785  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     6,347,565        5,925,856  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 6,400,549      $ 5,930,641  
  
 
 
    
 
 
 
Shares outstanding
     500,000        450,000  
  
 
 
    
 
 
 
Net asset value per share
   $ 12.70      $ 13.17  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 12.72      $ 13.16  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-17

Table of Contents
PROSHARES ULTRA EURO
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(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
     04/10/26        5,925,921     $ 6,852,958     $ (22,414
Euro with UBS AG
     04/10/26        5,397,502       6,241,874       (23,111
         
 
 
 
Total Unrealized Depreciation
          $ (45,525
         
 
 
 
Contracts to Sell
         
Euro with Goldman Sachs International
     04/10/26        (231,000   $ (267,137   $ (1,454
Euro with UBS AG
     04/10/26        (120,000     (138,772     (869
         
 
 
 
Total Unrealized Depreciation
          $ (2,323
         
 
 
 
 
^
The positions and counterparties herein are as of March 31, 2026. 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
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 46,841     $ 45,472  
  
 
 
   
 
 
 
Total income
     46,841       45,472  
  
 
 
   
 
 
 
Expenses
    
Management fee
     14,809       11,812  
  
 
 
   
 
 
 
Total expenses
     14,809       11,812  
  
 
 
   
 
 
 
Net investment income (loss)
     32,032       33,660  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Foreign currency forward contracts
     (179,642     160,517  
  
 
 
   
 
 
 
Net realized gain (loss)
     (179,642     160,517  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Foreign currency forward contracts
     (110,538     194,877  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (110,538     194,877  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (290,180     355,394  
  
 
 
   
 
 
 
Net income (loss)
   $ (258,148   $ 389,054  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-19

Table of Contents
PROSHARES ULTRA EURO
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 5,925,856     $ 5,751,156  
  
 
 
   
 
 
 
Addition of 50,000 and shares, respectively
     679,857        
Redemption of and 100,000 shares, respectively
           (1,028,737
  
 
 
   
 
 
 
Net addition (redemption) of 50,000 and (100,000) shares, respectively
     679,857       (1,028,737
  
 
 
   
 
 
 
Net investment income (loss)
     32,032       33,660  
Net realized gain (loss)
     (179,642     160,517  
Change in net unrealized appreciation (depreciation)
     (110,538     194,877  
  
 
 
   
 
 
 
Net income (loss)
     (258,148     389,054  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 6,347,565     $ 5,111,473  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-20

Table of Contents
PROSHARES ULTRA EURO
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ (258,148   $ 389,054  
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
    
Change in unrealized (appreciation) depreciation on investments
     110,538       (194,877
Decrease (Increase) in interest receivable
     (1,073     4,009  
Increase (Decrease) in payable to Sponsor
     380       (633
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (148,303     197,553  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     679,857        
Payment on shares redeemed
           (1,028,737
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     679,857       (1,028,737
  
 
 
   
 
 
 
Net increase (decrease) in cash
     531,554       (831,184
Cash, beginning of period
     5,852,377       5,903,547  
  
 
 
   
 
 
 
Cash, end of period
   $ 6,383,931     $ 5,072,363  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-21

Table of Contents
PROSHARES ULTRA GOLD
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $439,384,498 and $548,601,553, respectively)
   $ 439,383,527      $ 548,706,159  
Affiliated investments (cost $340,136,000 and $, respectively)
     340,238,000         
Cash
     159,143,584        379,927,481  
Segregated cash balances with brokers for futures contracts
     95,342,255        59,232,000  
Segregated cash balances with brokers for swap agreements
            18,097,800  
Unrealized appreciation on swap agreements
     20,532,095        28,676,455  
Receivable on open futures contracts
     20,441,430         
Receivable for dividends from affiliates
     232,346         
Interest receivable
     761,821        662,431  
  
 
 
    
 
 
 
Total assets
     1,076,075,058        1,035,302,326  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     9,085,032        5,589,989  
Payable on open futures contracts
            14,210,474  
Payable to Sponsor
     921,012        814,922  
Unrealized depreciation on swap agreements
     12,205,793         
  
 
 
    
 
 
 
Total liabilities
     22,211,837        20,615,385  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     1,053,863,221        1,014,686,941  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 1,076,075,058      $ 1,035,302,326  
  
 
 
    
 
 
 
Shares outstanding
     17,400,000        18,150,000  
  
 
 
    
 
 
 
Net asset value per share
   $ 60.57      $ 55.91  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 61.46      $ 55.52  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-22

Table of Contents
PROSHARES ULTRA GOLD
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(42% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.717% due 04/09/26
   $ 150,000,000      $ 149,879,670  
3.806% due 04/16/26
     250,000,000        249,620,825  
3.721% due 04/30/26
     40,000,000        39,883,032  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $439,384,498)
      $ 439,383,527  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(32% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $340,136,000)
     3,400,000        340,238,000  
     
 
 
 
Total Investments in Securities
(cost $779,520,498)
      $ 779,621,527  
     
 
 
 
Futures Contracts Purchased
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Gold Futures - COMEX, expires June 2026
     2,226      $ 1,041,456,360      $ (77,975,258
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     04/06/26      $ 599,822,238      $ 8,801,555  
Swap agreement with Goldman Sachs International based on Bloomberg Gold Subindex
     0.25       04/06/26        109,842,924        (12,205,793
Swap agreement with UBS AG based on Bloomberg Gold Subindex
     0.25     04/06/26        355,972,374        11,730,540  
          
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 8,326,302
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Unrealized Appreciation
           $ 20,532,095  
Total Unrealized Depreciation
                             $ (12,205,793
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents
7-day
effective yield as of March 31, 2026.
All or partial amount pledged as collateral for swap agreements.
^
The positions and counterparties herein are as of March 31, 2026. 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 March 31, 2026, 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
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 8,089,763     $ 3,738,547  
Dividends from affiliates (Note 5)
     1,432,237        
  
 
 
   
 
 
 
Total income
     9,522,000       3,738,547  
  
 
 
   
 
 
 
Expenses
    
Management fee
     2,929,923       863,544  
Brokerage commissions
     54,156       19,344  
  
 
 
   
 
 
 
Total expenses
     2,984,079       882,888  
  
 
 
   
 
 
 
Net investment income (loss)
     6,537,921       2,855,659  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     144,972,749       29,332,072  
Swap agreements
     83,721,741       29,096,514  
Affiliated investments
     86,550        
Payment from affiliate (Note 5)
     71,622        
  
 
 
   
 
 
 
Net realized gain (loss)
     228,852,662       58,428,586  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     (115,273,537     30,133,001  
Swap agreements
     (20,350,153     25,913,603  
Short-term U.S. government and agency obligations
     (105,577     (21,886
Affiliated investments
     102,000        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (135,627,267     56,024,718  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     93,225,395       114,453,304  
  
 
 
   
 
 
 
Net income (loss)
   $ 99,763,316     $ 117,308,963  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-24

Table of Contents
PROSHARES ULTRA GOLD
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 1,014,686,941     $ 289,709,332  
  
 
 
   
 
 
 
Addition of 6,150,000 and 3,400,000 shares,
respectively (Note 1)
     404,597,108       96,700,763  
Redemption of 6,900,000 and 800,000 shares,
respectively (Note 1)
     (465,184,144     (23,099,633
  
 
 
   
 
 
 
Net addition (redemption) of (750,000) and 2,600,000 shares,
respectively (Note 1)
     (60,587,036     73,601,130  
  
 
 
   
 
 
 
Net investment income (loss)
     6,537,921       2,855,659  
Net realized gain (loss)
     228,852,662       58,428,586  
Change in net unrealized appreciation (depreciation)
     (135,627,267     56,024,718  
  
 
 
   
 
 
 
Net income (loss)
     99,763,316       117,308,963  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 1,053,863,221     $ 480,619,425  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-25

Table of Contents
PROSHARES ULTRA GOLD
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 99,763,316     $ 117,308,963  
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
     (986,620,839     (616,446,985
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     1,100,000,000       445,000,000  
Cost of affiliated investments purchased
     (520,242,150      
Proceeds from affiliated investments sold
     180,192,700        
Net amortization and accretion on short-term U.S. government and agency obligations
     (4,162,106     (2,159,417
Net realized (gain) loss on investments
     (86,550      
Change in unrealized (appreciation) depreciation on investments
     20,353,730       (25,891,717
Decrease (Increase) in receivable on open futures contracts
     (20,441,430     (4,083,959
Decrease (Increase) in receivable for dividends from affiliates
     (232,346      
Decrease (Increase) in interest receivable
     (99,390     (233,766
Increase (Decrease) in payable to Sponsor
     106,090       94,477  
Increase (Decrease) in payable on open futures contracts
     (14,210,474      
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (145,679,449     (86,412,404
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     404,597,108       96,700,763  
Payment on shares redeemed
     (461,689,101     (23,099,633
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (57,091,993     73,601,130  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (202,771,442     (12,811,274
Cash, beginning of period
     457,257,281       215,158,372  
  
 
 
   
 
 
 
Cash, end of period
   $ 254,485,839     $ 202,347,098  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-26

Table of Contents
PROSHARES ULTRA SILVER
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $1,011,909,248 and $967,111,002, respectively)
   $ 1,011,915,551      $ 967,310,974  
Affiliated investments (cost $405,162,000 and $, respectively)
     405,283,500         
Cash
     147,081,845        803,492,250  
Segregated cash balances with brokers for futures contracts
     251,409,980        185,737,500  
Unrealized appreciation on swap agreements
     131,908,038        313,913,258  
Receivable from capital shares sold
            109,152,231  
Receivable on open futures contracts
     41,295,631         
Receivable for dividends from affiliates
     276,765         
Interest receivable
     1,031,538        1,543,277  
  
 
 
    
 
 
 
Total assets
     1,990,202,848        2,381,149,490  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     52,952,834         
Payable on open futures contracts
            142,327,483  
Payable to Sponsor
     1,630,501        1,536,740  
Unrealized depreciation on swap agreements
     82,673,890         
  
 
 
    
 
 
 
Total liabilities
     137,257,225        143,864,223  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
  
  
Shareholders’ equity
     
Shareholders’ equity
     1,852,945,623        2,237,285,267  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 1,990,202,848      $ 2,381,149,490  
  
 
 
    
 
 
 
Shares outstanding
     15,746,526        14,346,526  
  
 
 
    
 
 
 
Net asset value per share
   $ 117.67      $ 155.95  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 119.51      $ 155.12  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-27

Table of Contents
PROSHARES ULTRA SILVER
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(55% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.717% due 04/09/26
   $ 8,348,000      $ 8,341,303  
3.806% due 04/16/26
     79,180,000        79,059,908  
3.726% due 04/28/26
     200,000,000        199,454,740  
3.806% due 05/05/26
     200,000,000        199,316,220  
3.832% due 05/07/26
     130,000,000        129,526,800  
3.698% due 06/25/26
     200,000,000        198,302,360  
3.677% due 07/14/26
     200,000,000        197,914,220  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $1,011,909,248)
      $ 1,011,915,551  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(22% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $405,162,000)
     4,050,000        405,283,500  
     
 
 
 
Total Investments in Securities
(cost $1,417,071,248)
      $ 1,417,199,051  
     
 
 
 
Futures Contracts Purchased
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Silver Futures - COMEX, expires May 2026
     3,654      $ 1,368,770,130      $ (35,395,910
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     04/06/26      $ 1,016,244,234      $ 71,210,588  
Swap agreement with Goldman Sachs International based on Bloomberg Silver Subindex
     1.50       04/06/26        219,382,883        (55,814,650
Swap agreement with Morgan Stanley & Co. International PLC based on Bloomberg Silver Subindex
     0.80     04/06/26        213,204,683        (26,859,240
Swap agreement with UBS AG based on Bloomberg Silver Subindex
     0.36       04/06/26        888,119,421        60,697,450  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 49,234,148
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Unrealized Appreciation
                             $ 131,908,038  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Unrealized Depreciation
           $ (82,673,890 )
          
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents
7-day
effective yield as of March 31, 2026.
All or partial amount pledged as collateral for swap agreements.
^
The positions and counterparties herein are as of March 31, 2026. 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 March 31, 2026, 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
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 14,569,223     $ 6,019,905  
Dividends from affiliates (Note 5)
     1,930,707        
  
 
 
   
 
 
 
Total income
     16,499,930       6,019,905  
  
 
 
   
 
 
 
Expenses
    
Management fee
     6,234,079       1,516,455  
Brokerage commissions
     107,448       46,556  
  
 
 
   
 
 
 
Total expenses
     6,341,527       1,563,011  
  
 
 
   
 
 
 
Net investment income (loss)
     10,158,403       4,456,894  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     173,095,352       23,172,336  
Swap agreements
     186,233,948       31,538,451  
Short-term U.S. government and agency obligations
     255        
Affiliated investments
     127,000        
Payment from affiliate (Note 5)
     98,485        
  
 
 
   
 
 
 
Net realized gain (loss)
     359,555,040       54,710,787  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     (454,641,309     58,771,511  
Swap agreements
     (264,679,110     80,543,112  
Short-term U.S. government and agency obligations
     (193,669     (37,152
Affiliated investments
     121,500        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (719,392,588     139,277,471  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (359,837,548 )     193,988,258  
  
 
 
   
 
 
 
Net income (loss)
   $ (349,679,145   $ 198,445,152  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-29

Table of Contents
PROSHARES ULTRA SILVER
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 2,237,285,267     $ 562,083,293  
  
 
 
   
 
 
 
Addition of 12,150,000 and 4,850,000 shares, respectively
     1,975,835,556       203,711,879  
Redemption of 10,750,000 and 5,900,000 shares, respectively
     (2,010,496,055     (246,247,865
  
 
 
   
 
 
 
Net addition (redemption) of 1,400,000 and (1,050,000) shares, respectively
     (34,660,499     (42,535,986
  
 
 
   
 
 
 
Net investment income (loss)
     10,158,403       4,456,894  
Net realized gain (loss)
     359,555,040       54,710,787  
Change in net unrealized appreciation (depreciation)
     (719,392,588 )     139,277,471  
  
 
 
   
 
 
 
Net income (loss)
     (349,679,145     198,445,152  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 1,852,945,623     $ 717,992,459  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-30

Table of Contents
PROSHARES ULTRA SILVER
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ (349,679,145   $ 198,445,152  
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
     (2,598,467,892     (944,854,868
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     2,562,212,049       735,000,000  
Cost of affiliated investments purchased
     (800,407,000      
Proceeds from affiliated investments sold
     395,372,000        
Net amortization and accretion on short-term U.S. government and agency obligations
     (8,542,148     (3,409,959
Net realized (gain) loss on investments
     (127,255      
Change in unrealized (appreciation) depreciation on investments
     264,751,279       (80,505,960
Decrease (Increase) in securities sold receivable
           (18,161,000
Decrease (Increase) in receivable on open futures contracts
     (41,295,631     (2,002,991
Decrease (Increase) in receivable for dividends from affiliates
     (276,765      
Decrease (Increase) in interest receivable
     511,739       (203,863
Increase (Decrease) in payable to Sponsor
     93,761       45,651  
Increase (Decrease) in payable on open futures contracts
     (142,327,483     (695,048
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (718,182,491     (116,342,886
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     2,084,987,787       203,711,879  
Payment on shares redeemed
     (1,957,543,221     (218,802,499
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     127,444,566       (15,090,620
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (590,737,925     (131,433,506
Cash, beginning of period
     989,229,750       491,827,274  
  
 
 
   
 
 
 
Cash, end of period
   $ 398,491,825     $ 360,393,768  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-31

Table of Contents
PROSHARES ULTRA VIX SHORT-TERM FUTURES ETF
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $ and $99,753,597, respectively)
   $      $ 99,775,566  
Affiliated investments (cost $105,058,700 and $, respectively)
     105,073,500         
Cash
     68,790,872        20,831,598  
Segregated cash balances with brokers for futures contracts
     153,697,873        272,061,021  
Receivable from capital shares sold
     5,221,211         
Receivable on open futures contracts
     2,492,569        17,868,535  
Receivable for dividends from affiliates
     71,754         
Interest receivable
     480,275        633,386  
  
 
 
    
 
 
 
Total assets
     335,828,054        411,170,106  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
            3,584,487  
Payable on open futures contracts
     40,276,987        6,790,097  
Brokerage commissions and futures account fees payable
     15,742        39,021  
Payable to Sponsor
     260,070        350,365  
  
 
 
    
 
 
 
Total liabilities
     40,552,799        10,763,970  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     295,275,255        400,406,136  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 335,828,054      $ 411,170,106  
  
 
 
    
 
 
 
Shares outstanding
     5,667,347        11,167,347  
  
 
 
    
 
 
 
Net asset value per share
   $ 52.10      $ 35.86  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 52.30      $ 35.93  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-32

Table of Contents
PROSHARES ULTRA VIX SHORT-TERM FUTURES ETF
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Shares
    
Value
 
Affiliated Investments
     
Exchange Traded Fund
     
(36% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $105,058,700)
     1,050,000        105,073,500  
     
 
 
 
 
Futures Contracts Purchased
        
    
Number of 
Contracts
    
Notional Amount 
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
VIX Futures - Cboe, expires April 2026
     8,499      $ 212,665,378      $ 24,903,425  
VIX Futures - Cboe, expires May 2026
     9,441        230,473,692        (932,019
        
 
 
 
         $ 23,971,406  
        
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
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
March 31,
 
    
2026
   
2025
 
Investment Income
    
Interest
   $ 1,975,585     $ 2,887,526  
Dividends from affiliates (Note 5)
     338,001        
  
 
 
   
 
 
 
Total income
     2,313,586       2,887,526  
  
 
 
   
 
 
 
Expenses
    
Management fee
     853,358       836,310  
Brokerage commissions
     638,333       887,712  
Futures accounts fees
     69,165       86,907  
  
 
 
   
 
 
 
Total expenses
     1,560,856       1,810,929  
  
 
 
   
 
 
 
Net investment income (loss)
     752,730       1,076,597  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     75,997,360       99,921,457  
Short-term U.S. government and agency obligations
     52       (70
Affiliated investments
     12,000        
Payment from affiliate (Note 5)
     16,311        
  
 
 
   
 
 
 
Net realized gain (loss)
     76,025,723       99,921,387  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     80,046,568       19,641,080  
Short-term U.S. government and agency obligations
     (21,969     (7,719
Affiliated investments
     14,800        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     80,039,399       19,633,361  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     156,065,122       119,554,748  
  
 
 
   
 
 
 
Net income (loss)
   $ 156,817,852     $ 120,631,345  
  
 
 
   
 
 
 
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
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 400,406,136     $ 284,452,060  
  
 
 
   
 
 
 
Addition of 10,600,000 and 9,070,000 shares,
respectively (Note 1)
     428,547,990       881,018,888  
Redemption of 16,100,000 and 9,050,000 shares,
respectively (Note 1)
     (690,496,723     (962,720,350
  
 
 
   
 
 
 
Net addition (redemption) of (5,500,000) and 20,000 shares,
respectively (Note 1)
     (261,948,733     (81,701,462
  
 
 
   
 
 
 
Net investment income (loss)
     752,730       1,076,597  
Net realized gain (loss)
     76,025,723       99,921,387  
Change in net unrealized appreciation (depreciation)
     80,039,399       19,633,361  
  
 
 
   
 
 
 
Net income (loss)
     156,817,852       120,631,345  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 295,275,255     $ 323,381,943  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-35

Table of Contents
PROSHARES ULTRA VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 156,817,852     $ 120,631,345  
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
     (34,889,457     (218,972,961
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     134,979,905       194,910,250  
Cost of affiliated investments purchased
     (155,097,500      
Proceeds from affiliated investments sold
     50,050,800        
Net amortization and accretion on short-term U.S. government and agency obligations
     (336,799     (809,335
Net realized (gain) loss on investments
     (12,052     70  
Change in unrealized (appreciation) depreciation on investments
     7,169       7,719  
Decrease (Increase) in receivable on open futures contracts
     15,375,966       (45,900,051
Decrease (Increase) in receivable for dividends from affiliates
     (71,754      
Decrease (Increase) in interest receivable
     153,111       326,094  
Increase (Decrease) in payable to Sponsor
     (90,295     (60,095
Increase (Decrease) in brokerage commissions and futures account fees payable
     (23,279     (5,582
Increase (Decrease) in payable on open futures contracts
     33,486,890       428,787  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     200,350,557       50,556,241  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     423,326,779       881,018,888  
Payment on shares redeemed
     (694,081,210     (868,967,930
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (270,754,431     12,050,958  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (70,403,874     62,607,199  
Cash, beginning of period
     292,892,619       250,621,829  
  
 
 
   
 
 
 
Cash, end of period
   $ 222,488,745     $ 313,229,028  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-36

Table of Contents
PROSHARES ULTRA YEN
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $14,956,258 and $, respectively)
   $ 14,956,137      $  
Affiliated investments (cost $16,006,400 and $, respectively)
     16,011,200         
Cash
     14,260,012        43,846,101  
Segregated cash balances with brokers for foreign currency forward contracts
            5,912,013  
Unrealized appreciation on foreign currency forward contracts
            1,161  
Receivable for dividends from affiliates
     10,934         
Interest receivable
     66,002        128,447  
  
 
 
    
 
 
 
Total assets
     45,304,285        49,887,722  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable to Sponsor
     35,250        38,563  
Unrealized depreciation on foreign currency forward contracts
     253,791        1,183,809  
  
 
 
    
 
 
 
Total liabilities
     289,041        1,222,372  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     45,015,244        48,665,350  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 45,304,285      $ 49,887,722  
  
 
 
    
 
 
 
Shares outstanding
     2,449,970        2,549,970  
  
 
 
    
 
 
 
Net asset value per share
   $ 18.37      $ 19.08  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 18.38      $ 19.06  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-37

Table of Contents
PROSHARES ULTRA YEN
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(33% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.721
% due 04/30/26
   $ 15,000,000      $ 14,956,137  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $14,956,258)
      $ 14,956,137  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(36% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $16,006,400)
     160,000        16,011,200  
     
 
 
 
Total Investments in Securities
(cost $30,962,658)
      $ 30,967,337  
     
 
 
 
 
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
     04/10/26        8,167,890,056     $ 51,517,104     $ (102,053
Yen with UBS AG
     04/10/26        7,172,220,856       45,237,149       (116,856
         
 
 
 
Total Unrealized Depreciation
          $ (218,909
         
 
 
 
Contracts to Sell
         
Yen with Goldman Sachs International
     04/10/26        (217,500,000   $ (1,371,832   $ (2,972
Yen with UBS AG
     04/10/26        (857,295,000     (5,407,193     (31,910
         
 
 
 
Total Unrealized Depreciation
          $ (34,882
         
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
All or partial amount pledged as collateral for foreign currency forward contracts.
^
The positions and counterparties herein are as of March 31, 2026. 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.
See accompanying notes to financial statements.
 
F-38

Table of Contents
PROSHARES ULTRA YEN
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 300,576     $ 528,121  
Dividends from affiliates (Note 5)
     53,497        
  
 
 
   
 
 
 
Total income
     354,073       528,121  
  
 
 
   
 
 
 
Expenses
    
Management fee
     112,303       137,014  
  
 
 
   
 
 
 
Total expenses
     112,303       137,014  
  
 
 
   
 
 
 
Net investment income (loss)
     241,770       391,107  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Foreign currency forward contracts
     (2,920,760     1,642,642  
Payment from affiliate (Note 5)
     2,567        
  
 
 
   
 
 
 
Net realized gain (loss)
     (2,918,193 )     1,642,642  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Foreign currency forward contracts
     928,857       2,667,939  
Short-term U.S. government and agency obligations
     (121      
Affiliated investments
     4,800        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     933,536       2,667,939  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (1,984,657 )     4,310,581  
  
 
 
   
 
 
 
Net income (loss)
   $ (1,742,887   $ 4,701,688  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-39

Table of Contents
PROSHARES ULTRA YEN
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 48,665,350     $ 44,505,646  
  
 
 
   
 
 
 
Addition of 150,000 and 900,000 shares, respectively
     2,802,959       18,743,712  
Redemption of 250,000 and 300,000 shares, respectively
     (4,710,178     (6,623,703
  
 
 
   
 
 
 
Net addition (redemption) of (100,000) and 600,000 shares, respectively
     (1,907,219     12,120,009  
  
 
 
   
 
 
 
Net investment income (loss)
     241,770       391,107  
Net realized gain (loss)
     (2,918,193 )     1,642,642  
Change in net unrealized appreciation (depreciation)
     933,536       2,667,939  
  
 
 
   
 
 
 
Net income (loss)
     (1,742,887     4,701,688  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 45,015,244     $ 61,327,343  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-40

Table of Contents
PROSHARES ULTRA YEN
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ (1,742,887   $ 4,701,688  
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
     (14,944,192      
Cost of affiliated investments purchased
     (16,006,400      
Net amortization and accretion on short-term U.S. government and agency obligations
     (12,066      
Change in unrealized (appreciation) depreciation on investments
     (933,536     (2,667,939
Decrease (Increase) in receivable for dividends from affiliates
     (10,934      
Decrease (Increase) in interest receivable
     62,445       (52,012
Increase (Decrease) in payable to Sponsor
     (3,313     14,711  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (33,590,883     1,996,448  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     2,802,959       18,743,712  
Payment on shares redeemed
     (4,710,178     (6,623,703
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (1,907,219     12,120,009  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (35,498,102     14,116,457  
Cash, beginning of period
     49,758,114       48,608,105  
  
 
 
   
 
 
 
Cash, end of period
   $ 14,260,012     $ 62,724,562  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-41

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $219,470,871 and $44,906,073, respectively)
   $ 219,469,491      $ 44,913,599  
Affiliated investments (cost $290,317,420 and $, respectively)
     290,174,000         
Cash
     105,949,020        19,951,883  
Segregated cash balances with brokers for futures contracts
     333,583,771        22,519,576  
Receivable from capital shares sold
     21,083,716        981,948  
Receivable on open futures contracts
     41,010,813        1,186,923  
Receivable for dividends from affiliates
     198,177         
Interest receivable
     479,233        124,609  
  
 
 
    
 
 
 
Total assets
     1,011,948,221        89,678,538  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     2,108,372         
Payable on open futures contracts
     20,140,977        139,029  
Payable to Sponsor
     442,131        73,119  
  
 
 
    
 
 
 
Total liabilities
     22,691,480        212,148  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     989,256,741        89,466,390  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 1,011,948,221      $ 89,678,538  
  
 
 
    
 
 
 
Shares outstanding
     117,305,220        4,555,220  
  
 
 
    
 
 
 
Net asset value per share
   $ 8.43      $ 19.64  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 8.32      $ 19.61  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-42

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(22% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.717% due 04/09/26
   $ 20,000,000      $ 19,983,956  
3.806% due 04/16/26
     50,000,000        49,924,165  
3.721% due 04/30/26
     150,000,000        149,561,370  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $219,470,871)
      $ 219,469,491  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(29% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $290,317,420)
     2,900,000        290,174,000  
     
 
 
 
Total Investments in Securities
(cost $509,788,291)
      $ 509,643,491  
     
 
 
 
 
Futures Contracts Sold
        
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
WTI Crude Oil - NYMEX, expires June 2026
     7,918      $ 737,640,880      $ (45,303,696
WTI Crude Oil - NYMEX, expires December 2026
     8,606        623,676,820        3,486,646  
WTI Crude Oil - NYMEX, expires June 2027
     8,853        616,965,570        (3,029,347
        
 
 
 
         $ (44,846,397
        
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
^^
Rates shown represent discount rate at the time of purchase.
See accompanying notes to financial statements.
 
F-
43

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 1,331,795     $ 1,934,823  
Dividends from affiliates (Note 5)
     681,432        
  
 
 
   
 
 
 
Total income
     2,013,227       1,934,823  
  
 
 
   
 
 
 
Expenses
    
Management fee
     638,171       481,324  
Brokerage commissions
     119,426       60,776  
  
 
 
   
 
 
 
Total expenses
     757,597       542,100  
  
 
 
   
 
 
 
Net investment income (loss)
     1,255,630       1,392,723  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     (96,860,657     8,933,899  
Short-term U.S. government and agency obligations
     (2      
Payment from affiliate (Note 5)
     24,479        
  
 
 
   
 
 
 
Net realized gain (loss)
     (96,836,180 )     8,933,899  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     (56,871,515     3,484,827  
Short-term U.S. government and agency obligations
     (8,906     (277
Affiliated investments
     (143,420      
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (57,023,841     3,484,550  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (153,860,021 )     12,418,449  
  
 
 
   
 
 
 
Net income (loss)
   $ (152,604,391   $ 13,811,172  
  
 
 
   
 
 
 
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
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 89,466,390     $ 121,997,334  
  
 
 
   
 
 
 
Addition of 135,500,000 and 10,100,000 shares, respectively
     1,279,853,061       157,754,091  
Redemption of 22,750,000 and 6,600,000 shares, respectively
     (227,458,319     (114,377,370
  
 
 
   
 
 
 
Net addition (redemption) of 112,750,000 and 3,500,000 shares, respectively
     1,052,394,742       43,376,721  
  
 
 
   
 
 
 
Net investment income (loss)
     1,255,630       1,392,723  
Net realized gain (loss)
     (96,836,180 )     8,933,899  
Change in net unrealized appreciation (depreciation)
     (57,023,841     3,484,550  
  
 
 
   
 
 
 
Net income (loss)
     (152,604,391     13,811,172  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 989,256,741     $ 179,185,227  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-45

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG CRUDE OIL
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ (152,604,391   $ 13,811,172  
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
     (244,073,368     (228,753,456
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     70,000,000       170,000,000  
Cost of affiliated investments purchased
     (290,317,420      
Net amortization and accretion on short-term U.S. government and agency obligations
     (491,432     (812,287
Net realized (gain) loss on investments
     2        
Change in unrealized (appreciation) depreciation on investments
     152,326       277  
Decrease (Increase) in receivable on open futures contracts
     (39,823,890      
Decrease (Increase) in receivable for dividends from affiliates
     (198,177      
Decrease (Increase) in interest receivable
     (354,624     (27,055
Increase (Decrease) in payable to Sponsor
     369,012       64,816  
Increase (Decrease) in payable on open futures contracts
     20,001,948       5,216,738  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (637,340,014     (40,499,795
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     1,259,751,293       156,955,892  
Payment on shares redeemed
     (225,349,947     (114,377,370
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     1,034,401,346       42,578,522  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     397,061,332       2,078,727  
Cash, beginning of period
     42,471,459       120,735,111  
  
 
 
   
 
 
 
Cash, end of period
   $ 439,532,791     $ 122,813,838  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-46

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $39,946,662 and $69,807,867, respectively)
   $ 39,946,692      $ 69,821,093  
Affiliated investments (cost $80,032,000 and $, respectively)
     80,048,000         
Cash
     14,370,871        24,344,867  
Segregated cash balances with brokers for futures contracts
     72,274,989        49,604,357  
Receivable on open futures contracts
     307,616        15,938,672  
Receivable for dividends from affiliates
     54,670         
Interest receivable
     236,003        201,070  
  
 
 
    
 
 
 
Total assets
     207,238,841        159,910,059  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
            14,316,465  
Payable on open futures contracts
     208,357        1,060,496  
Brokerage commissions and futures account fees payable
     6,621        6,012  
Payable to Sponsor
     195,355        149,995  
  
 
 
    
 
 
 
Total liabilities
     410,333        15,532,968  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     206,828,508        144,377,091  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 207,238,841      $ 159,910,059  
  
 
 
    
 
 
 
Shares outstanding
     9,483,712        4,033,712  
  
 
 
    
 
 
 
Net asset value per share
   $ 21.81      $ 35.79  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 21.71      $ 35.27  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-47

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(19% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.717% due 04/09/26
   $ 30,000,000      $ 29,975,934  
3.721% due 04/30/26
     10,000,000        9,970,758  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $39,946,662)
      $ 39,946,692  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(39% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $80,032,000)
     800,000        80,048,000  
     
 
 
 
Total Investments in Securities
(cost $119,978,662)
      $ 119,994,692  
     
 
 
 
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Natural Gas - NYMEX, expires May 2026
     14,345      $ 413,709,800      $ 42,050,151  
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
^^
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
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 1,812,716     $ 4,443,450  
Dividends from affiliates (Note 5)
     301,047        
  
 
 
   
 
 
 
Total income
     2,113,763       4,443,450  
  
 
 
   
 
 
 
Expenses
    
Management fee
     717,122       1,087,219  
Brokerage commissions
     515,434       504,500  
Futures accounts fees
     28,465       46,040  
  
 
 
   
 
 
 
Total expenses
     1,261,021       1,637,759  
  
 
 
   
 
 
 
Net investment income (loss)
     852,742       2,805,691  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     179,842,431       (221,827,712
Short-term U.S. government and agency obligations
     1,718        
Affiliated investments
     24,500        
Payment from affiliate (Note 5)
     15,756        
  
 
 
   
 
 
 
Net realized gain (loss)
     179,884,405       (221,827,712
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     (11,893,386     (14,596,235
Short-term U.S. government and agency obligations
     (13,196     (1,802
Affiliated investments
     16,000        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (11,890,582     (14,598,037
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     167,993,823       (236,425,749
  
 
 
   
 
 
 
Net income (loss)
   $ 168,846,565     $ (233,620,058
  
 
 
   
 
 
 
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
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 144,377,091     $ 260,940,143  
  
 
 
   
 
 
 
Addition of 65,100,000 and 47,000,000 shares, respectively
     1,214,566,289       1,166,645,827  
Redemption of 59,650,000 and 23,850,000 shares, respectively
     (1,320,961,437     (620,112,444
  
 
 
   
 
 
 
Net addition (redemption) of 5,450,000 and 23,150,000 shares, respectively
     (106,395,148     546,533,383  
  
 
 
   
 
 
 
Net investment income (loss)
     852,742       2,805,691  
Net realized gain (loss)
     179,884,405       (221,827,712
Change in net unrealized appreciation (depreciation)
     (11,890,582     (14,598,037
  
 
 
   
 
 
 
Net income (loss)
     168,846,565       (233,620,058
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 206,828,508     $ 573,853,468  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-50

Table of Contents
PROSHARES ULTRASHORT BLOOMBERG NATURAL GAS
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 168,846,565     $ (233,620,058
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
     (59,756,285     (646,107,653
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     89,940,588       300,000,000  
Cost of affiliated investments purchased
     (140,056,000      
Proceeds from affiliated investments sold
     60,048,500        
Net amortization and accretion on short-term U.S. government and agency obligations
     (321,380     (1,928,077
Net realized (gain) loss on investments
     (26,218      
Change in unrealized (appreciation) depreciation on investments
     (2,804     1,802  
Decrease (Increase) in receivable on open futures contracts
     15,631,056       15,274,355  
Decrease (Increase) in receivable for dividends from affiliates
     (54,670      
Decrease (Increase) in interest receivable
     (34,933     (618,155
Increase (Decrease) in payable to Sponsor
     45,360       389,680  
Increase (Decrease) in brokerage commissions and futures account fees payable
     609       9,218  
Increase (Decrease) in payable on open futures contracts
     (852,139     12,344,043  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     133,408,249       (554,254,845
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     1,214,566,289       1,166,645,827  
Payment on shares redeemed
     (1,335,277,902     (637,556,171
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (120,711,613     529,089,656  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     12,696,636       (25,165,189
Cash, beginning of period
     73,949,224       258,891,257  
  
 
 
   
 
 
 
Cash, end of period
   $ 86,645,860     $ 233,726,068  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-51

Table of Contents
PROSHARES ULTRASHORT EURO
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31, 2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $9,970,839 and $, respectively)
   $ 9,970,758      $  
Affiliated investments (cost $10,004,000 and $, respectively)
     10,007,000         
Cash
     16,762,548        31,282,858  
Segregated cash balances with brokers for foreign currency forward contracts
            4,541,088  
Unrealized appreciation on foreign currency forward contracts
     216,494        7,632  
Receivable for dividends from affiliates
     6,834         
Interest receivable
     58,147        95,777  
  
 
 
    
 
 
 
Total assets
     37,021,781        35,927,355  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable to Sponsor
     28,098        28,744  
Unrealized depreciation on foreign currency forward contracts
     5,991        400,006  
  
 
 
    
 
 
 
Total liabilities
     34,089        428,750  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     36,987,692        35,498,605  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 37,021,781      $ 35,927,355  
  
 
 
    
 
 
 
Shares outstanding
     1,250,000        1,250,000  
  
 
 
    
 
 
 
Net asset value per share
   $ 29.59      $ 28.40  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 29.60      $ 28.33  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-52

Table of Contents
PROSHARES ULTRASHORT EURO
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(27% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.721% due 04/30/26
   $ 10,000,000      $ 9,970,758  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $9,970,839)
      $ 9,970,758  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(27% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $10,004,000)
     100,000        10,007,000  
     
 
 
 
Total Investments in Securities
(cost $19,974,839)
      $ 19,977,758  
     
 
 
 
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
     04/10/26        918,000     $ 1,061,610     $ (5,394
Euro with UBS AG
     04/10/26        5,343,000       6,178,847       (597
         
 
 
 
Total Unrealized Depreciation
          $ (5,991
         
 
 
 
Contracts to Sell
         
Euro with Goldman Sachs International
     04/10/26        (33,731,263   $ (39,008,101   $ 79,586  
Euro with UBS AG
     04/10/26        (36,591,199     (42,315,440     136,908  
         
 
 
 
Total Unrealized Appreciation
          $ 216,494  
         
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
All or partial amount pledged as collateral for foreign currency forward contracts.
^
The positions and counterparties herein are as of March 31, 2026. 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.
See accompanying notes to financial statements.
 
F-53

Table of Contents
PROSHARES ULTRASHORT EURO
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Investment Income
    
Interest
   $ 220,113     $ 348,055  
Dividends from affiliates (Note 5)
     33,436        
  
 
 
   
 
 
 
Total income
     253,549       348,055  
  
 
 
   
 
 
 
Expenses
    
Management fee
     81,273       89,948  
  
 
 
   
 
 
 
Total expenses
     81,273       89,948  
  
 
 
   
 
 
 
Net investment income (loss)
     172,276       258,107  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Foreign currency forward contracts
     611,282       (1,630,953
Payment from affiliate (Note 5)
     1,604        
  
 
 
   
 
 
 
Net realized gain (loss)
     612,886       (1,630,953
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Foreign currency forward contracts
     602,877       (1,344,718
Short-term U.S. government and agency obligations
     (81      
Affiliated investments
     3,000        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     605,796       (1,344,718
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     1,218,682       (2,975,671
  
 
 
   
 
 
 
Net income (loss)
   $ 1,390,958     $ (2,717,564
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-54

Table of Contents
PROSHARES ULTRASHORT EURO
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 35,498,605     $ 41,892,674  
  
 
 
   
 
 
 
Addition of 100,000 and 50,000 shares, respectively
     2,929,052       1,572,364  
Redemption of 100,000 and 200,000 shares, respectively
     (2,830,923     (6,834,624
  
 
 
   
 
 
 
Net addition (redemption) of and (150,000) shares, respectively
     98,129       (5,262,260
  
 
 
   
 
 
 
Net investment income (loss)
     172,276       258,107  
Net realized gain (loss)
     612,886       (1,630,953
Change in net unrealized appreciation (depreciation)
     605,796       (1,344,718
  
 
 
   
 
 
 
Net income (loss)
     1,390,958       (2,717,564
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 36,987,692     $ 33,912,850  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-55

Table of Contents
PROSHARES ULTRASHORT EURO
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 1,390,958     $ (2,717,564
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
     (9,962,794      
Cost of affiliated investments purchased
     (10,004,000      
Net amortization and accretion on short-term U.S. government and agency obligations
     (8,045      
Change in unrealized (appreciation) depreciation on investments
     (605,796     1,344,718  
Decrease (Increase) in receivable for dividends from affiliates
     (6,834      
Decrease (Increase) in interest receivable
     37,630       22,269  
Increase (Decrease) in payable to Sponsor
     (646     (4,752
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (19,159,527     (1,355,329
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     2,929,052       1,572,364  
Payment on shares redeemed
     (2,830,923     (5,219,762
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     98,129       (3,647,398
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (19,061,398     (5,002,727
Cash, beginning of period
     35,823,946       40,638,310  
  
 
 
   
 
 
 
Cash, end of period
   $ 16,762,548     $ 35,635,583  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-56

Table of Contents
PROSHARES ULTRASHORT GOLD
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31, 2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $29,912,517 and $, respectively)
   $ 29,912,274      $  
Affiliated investments (cost $25,010,000 and $, respectively)
     25,017,500         
Cash
     52,833,191        66,655,665  
Segregated cash balances with brokers for futures contracts
     14,103,400        4,192,800  
Segregated cash balances with brokers for swap agreements
            12,948,365  
Unrealized appreciation on swap agreements
     1,139,795         
Receivable on open futures contracts
            155,440  
Receivable for dividends from affiliates
     17,084         
Interest receivable
     140,703        187,856  
  
 
 
    
 
 
 
Total assets
     123,163,947        84,140,126  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
     3,131,219        37,235  
Payable to Sponsor
     77,421        59,481  
Unrealized depreciation on swap agreements
     1,384,131        2,568,196  
  
 
 
    
 
 
 
Total liabilities
     4,592,771        2,664,912  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     118,571,176        81,475,214  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 123,163,947      $ 84,140,126  
  
 
 
    
 
 
 
Shares outstanding
     5,786,631        3,136,631  
  
 
 
    
 
 
 
Net asset value per share
   $ 20.49      $ 25.98  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 20.18      $ 26.15  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-57

Table of Contents
PROSHARES ULTRASHORT GOLD
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(25% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.721% due 04/30/26
   $ 30,000,000      $ 29,912,274  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $29,912,517)
      $ 29,912,274  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(21% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)
(cost $25,010,000)
     250,000        25,017,500  
     
 
 
 
Total Investments in Securities
(cost $54,922,517)
      $ 54,929,774  
     
 
 
 
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Gold Futures - COMEX, expires June 2026
     327      $ 152,990,220      $ 10,096,681  
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     04/06/26      $ (57,944,054   $ (858,853
Swap agreement with Goldman Sachs International based on Bloomberg Gold Subindex
     0.20       04/06/26        (10,289,004     1,139,795  
Swap agreement with UBS AG based on Bloomberg Gold Subindex
     0.25     04/06/26        (15,914,276     (525,278
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ (244,336
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Unrealized Appreciation
                            $ 1,139,795
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Unrealized Depreciation
          $ (1,384,131 )
         
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
All or partial amount pledged as collateral for swap agreements.
^
The positions and counterparties herein are as of March 31, 2026. 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 March 31, 2026, 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
March 31,
 
    
2026
   
2025
 
Investment Income
    
Interest
   $ 570,176     $ 212,707  
Dividends from affiliates (Note 5)
     83,590        
  
 
 
   
 
 
 
Total income
     653,766       212,707  
  
 
 
   
 
 
 
Expenses
    
Management fee
     223,987       57,780  
Brokerage commissions
     7,045       2,079  
  
 
 
   
 
 
 
Total expenses
     231,032       59,859  
  
 
 
   
 
 
 
Net investment income (loss)
     422,734       152,848  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     (5,693,849     (1,577,624
Swap agreements
     (9,345,188     (1,864,980
Affiliated investments
     1,750        
Payment from affiliate (Note 5)
     4,134        
  
 
 
   
 
 
 
Net realized gain (loss)
     (15,033,153 )     (3,442,604
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     10,951,728       (2,686,649
Swap agreements
     2,323,860       (1,639,067
Short-term U.S. government and agency obligations
     (243      
Affiliated investments
     7,500        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     13,282,845       (4,325,716
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (1,750,308 )     (7,768,320
  
 
 
   
 
 
 
Net income (loss)
   $ (1,327,574   $ (7,615,472
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-59

Table of Contents
PROSHARES ULTRASHORT GOLD
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 81,475,214     $ 16,624,428  
  
 
 
   
 
 
 
Addition of 10,850,000 and 750,000 shares,
respectively (Note 1)
     201,485,695       42,014,455  
Redemption of 8,200,000 and 100,000 shares,
respectively (Note 1)
     (163,062,159     (5,900,476
  
 
 
   
 
 
 
Net addition (redemption) of 2,650,000 and 650,000 shares,
respectively (Note 1)
     38,423,536       36,113,979  
  
 
 
   
 
 
 
Net investment income (loss)
     422,734       152,848  
Net realized gain (loss)
     (15,033,153 )     (3,442,604
Change in net unrealized appreciation (depreciation)
     13,282,845       (4,325,716
  
 
 
   
 
 
 
Net income (loss)
     (1,327,574     (7,615,472
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 118,571,176     $ 45,122,935  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-60

Table of Contents
PROSHARES ULTRASHORT GOLD
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ (1,327,574   $ (7,615,472
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
     (29,888,383      
Cost of affiliated investments purchased
     (30,012,000      
Proceeds from affiliated investments sold
     5,003,750        
Net amortization and accretion on short-term U.S. government and agency obligations
     (24,134      
Net realized (gain) loss on investments
     (1,750      
Change in unrealized (appreciation) depreciation on investments
     (2,331,117     1,639,067  
Decrease (Increase) in receivable on open futures contracts
     155,440        
Decrease (Increase) in receivable for dividends from affiliates
     (17,084      
Decrease (Increase) in interest receivable
     47,153       (37,923
Increase (Decrease) in payable to Sponsor
     17,940       10,557  
Increase (Decrease) in payable on open futures contracts
     3,093,984       746,533  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (55,283,775     (5,257,238
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     201,485,695       39,470,173  
Payment on shares redeemed
     (163,062,159     (5,900,476
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     38,423,536       33,569,697  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (16,860,239     28,312,459  
Cash, beginning of period
     83,796,830       16,519,330  
  
 
 
   
 
 
 
Cash, end of period
   $ 66,936,591     $ 44,831,789  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-61

Table of Contents
PROSHARES ULTRASHORT SILVER
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $69,475,776 and $, respectively)
   $ 69,478,549      $  
Affiliated investments (cost $10,007,500 and $, respectively)
     10,007,000         
Cash
     30,923,533        164,887,996  
Segregated cash balances with brokers for futures contracts
     26,464,554        27,244,750  
Segregated cash balances with brokers for swap agreements
            37,550,350  
Unrealized appreciation on swap agreements
     11,716,941         
Receivable from capital shares sold
     21,727,642        2,129,315  
Receivable on open futures contracts
            19,170,259  
Interest receivable
     170,415        207,484  
  
 
 
    
 
 
 
Total assets
     170,488,634        251,190,154  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
            49,772,735  
Payable on open futures contracts
     10,818,836         
Payable to Sponsor
     133,186        74,694  
Unrealized depreciation on swap agreements
     7,936,310        4,320,147  
Securities purchased payable
     10,007,500         
  
 
 
    
 
 
 
Total liabilities
     28,895,832        54,167,576  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     141,592,802        197,022,578  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 170,488,634      $ 251,190,154  
  
 
 
    
 
 
 
Shares outstanding
     6,190,818        3,701,026  
  
 
 
    
 
 
 
Net asset value per share
   $ 22.87      $ 53.23  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 22.51      $ 53.40  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES ULTRASHORT SILVER
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(49% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.832% due 05/07/26
   $ 15,000,000      $ 14,945,400  
3.699% due 06/25/26
     55,000,000        54,533,149  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $69,475,776)
      $ 69,478,549  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(7% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)
(cost $10,007,500)
     100,000        10,007,000  
     
 
 
 
Total Investments in Securities
(cost $79,483,276)
      $ 79,485,549  
     
 
 
 
Futures Contracts Sold
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
Silver Futures - COMEX, expires May 2026
     390      $ 146,092,050      $ 6,445,987  
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     04/06/26      $ (42,808,569   $ (4,052,636
Swap agreement with Goldman Sachs International based on Bloomberg Silver Subindex
     0.75
    04/06/26    
(38,159,209  
11,244,927  
Swap agreement with Morgan Stanley & Co. International PLC based on Bloomberg Silver Subindex
     0.30     04/06/26        (3,772,164     472,014  
Swap agreement with UBS AG based on Bloomberg Silver Subindex
     0.36     04/06/26        (51,957,510 )     (3,883,674
         
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
$ 3,780,631
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Unrealized Appreciation
                            $ 11,716,941  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Unrealized Depreciation
          $ (7,936,310 )
         
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
All or partial amount pledged as collateral for swap agreements.
^
The positions and counterparties herein are as of March 31, 2026. 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 March 31, 2026, 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.
 
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Table of Contents
PROSHARES ULTRASHORT SILVER
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 1,252,032     $ 177,855  
Dividends from affiliates (Note 5)
     74,228        
  
 
 
   
 
 
 
Total income
     1,326,260       177,855  
  
 
 
   
 
 
 
Expenses
    
Management fee
     554,744       61,371  
Brokerage commissions
     27,902       4,329  
  
 
 
   
 
 
 
Total expenses
     582,646       65,700  
  
 
 
   
 
 
 
Net investment income (loss)
     743,614       112,155  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     (45,335,385     (1,741,414
Swap agreements
     7,561,505       (1,367,572
Affiliated investments
     4,450        
Payment from affiliate (Note 5)
     4,105        
  
 
 
   
 
 
 
Net realized gain (loss)
     (37,765,325 )     (3,108,986
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     15,724,838       (786,051
Swap agreements
     8,100,778       (4,265,997
Short-term U.S. government and agency obligations
     2,773        
Affiliated investments
     (500      
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     23,827,889       (5,052,048
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     (13,937,436 )     (8,161,034
  
 
 
   
 
 
 
Net income (loss)
   $ (13,193,822   $ (8,048,879
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES ULTRASHORT SILVER
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 197,022,578     $ 23,752,619  
  
 
 
   
 
 
 
Addition of 50,840,000 and 115,000 shares,
respectively (Note 1)
     1,170,426,257       36,984,514  
Redemption of 48,350,208 and 60,000 shares,
respectively (Note 1)
     (1,212,662,211     (19,820,635
  
 
 
   
 
 
 
Net addition (redemption) of 2,489,792 and 55,000 shares,
respectively (Note 1)
     (42,235,954     17,163,879  
  
 
 
   
 
 
 
Net investment income (loss)
     743,614       112,155  
Net realized gain (loss)
     (37,765,325 )     (3,108,986
Change in net unrealized appreciation (depreciation)
     23,827,889       (5,052,048
  
 
 
   
 
 
 
Net income (loss)
     (13,193,822     (8,048,879
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 141,592,802     $ 32,867,619  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES ULTRASHORT SILVER
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ (13,193,822   $ (8,048,879
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
     (69,443,108      
Cost of affiliated investments purchased
     (110,082,250      
Proceeds from affiliated investments sold
     100,079,200        
Net amortization and accretion on short-term U.S. government and agency obligations
     (32,668      
Net realized (gain) loss on investments
     (4,450      
Change in unrealized (appreciation) depreciation on investments
     (8,103,051     4,265,997  
Decrease (Increase) in receivable on open futures contracts
     19,170,259       (547,451
Decrease (Increase) in interest receivable
     37,069       (18,984
Increase (Decrease) in payable to Sponsor
     58,492       3,854  
Increase (Decrease) in payable on open futures contracts
     10,818,836       (9,092
Increase (Decrease) in securities purchased payable
     10,007,500        
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (60,687,993     (4,354,555
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     1,150,827,930       36,984,514  
Payment on shares redeemed
     (1,262,434,946     (16,860,356
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (111,607,016     20,124,158  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (172,295,009     15,769,603  
Cash, beginning of period
     229,683,096       20,768,601  
  
 
 
   
 
 
 
Cash, end of period
   $ 57,388,087     $ 36,538,204  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-66

Table of Contents
PROSHARES ULTRASHORT YEN
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31, 2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $9,970,839 and $, respectively)
   $ 9,970,758      $  
Affiliated investments (cost $7,002,800 and $, respectively)
     7,004,900         
Cash
     11,879,043        31,050,946  
Segregated cash balances with brokers for foreign currency forward contracts
            3,552,908  
Unrealized appreciation on foreign currency forward contracts
     133,879        955,069  
Receivable for dividends from affiliates
     4,784         
Interest receivable
     53,261        97,946  
  
 
 
    
 
 
 
Total assets
     29,046,625        35,656,869  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable to Sponsor
     23,686        29,619  
Unrealized depreciation on foreign currency forward contracts
     6,471        110,834  
  
 
 
    
 
 
 
Total liabilities
     30,157        140,453  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     29,016,468        35,516,416  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 29,046,625      $ 35,656,869  
  
 
 
    
 
 
 
Shares outstanding
     547,160        697,160  
  
 
 
    
 
 
 
Net asset value per share
   $ 53.03      $ 50.94  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 52.98      $ 50.90  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES ULTRASHORT YEN
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(34% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.721% due 04/30/26
   $ 10,000,000      $ 9,970,758  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $9,970,839)
      $ 9,970,758  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(24% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)
(cost $7,002,800)
     70,000        7,004,900  
     
 
 
 
Total Investments in Securities
(cost $16,973,639)
      $ 16,975,658  
     
 
 
 
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
     04/10/26        150,281,000     $ 947,863     $ (2,124
Yen with UBS AG
     04/10/26        1,298,109,000       8,187,527       (4,347
         
 
 
 
Total Unrealized Depreciation
          $ (6,471
         
 
 
 
Contracts to Sell
         
Yen with Goldman Sachs International
     04/10/26        (4,898,069,165   $ (30,893,455   $ 60,403  
Yen with UBS AG
     04/10/26        (5,768,986,424     (36,386,567     73,476  
         
 
 
 
Total Unrealized Appreciation
          $ 133,879  
         
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
All or partial amount pledged as collateral for foreign currency forward contracts.
^
The positions and counterparties herein are as of March 31, 2026. 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.
See accompanying notes to financial statements.
 
F-68

Table of Contents
PROSHARES ULTRASHORT YEN
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended

March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 211,339     $ 208,973  
Dividends from affiliates (Note 5)
     23,405        
  
 
 
   
 
 
 
Total income
     234,744       208,973  
  
 
 
   
 
 
 
Expenses
    
Management fee
     74,000       53,937  
  
 
 
   
 
 
 
Total expenses
     74,000       53,937  
  
 
 
   
 
 
 
Net investment income (loss)
     160,744       155,036  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Foreign currency forward contracts
     1,367,613       (158,694
Payment from affiliate (Note 5)
     1,123        
  
 
 
   
 
 
 
Net realized gain (loss)
     1,368,736       (158,694
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Foreign currency forward contracts
     (716,827     (1,804,651
Short-term U.S. government and agency obligations
     (81      
Affiliated investments
     2,100        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (714,808     (1,804,651
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     653,928       (1,963,345
  
 
 
   
 
 
 
Net income (loss)
   $ 814,672     $ (1,808,309
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-69

Table of Contents
PROSHARES ULTRASHORT YEN
STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 35,516,416     $ 26,080,295  
  
 
 
   
 
 
 
Addition of 200,000 and 150,000 shares, respectively
     10,316,689       6,676,426  
Redemption of 350,000 and 100,000 shares, respectively
     (17,631,309     (4,499,041
  
 
 
   
 
 
 
Net addition (redemption) of (150,000) and 50,000 shares, respectively
     (7,314,620     2,177,385  
  
 
 
   
 
 
 
Net investment income (loss)
     160,744       155,036  
Net realized gain (loss)
     1,368,736       (158,694
Change in net unrealized appreciation (depreciation)
     (714,808     (1,804,651
  
 
 
   
 
 
 
Net income (loss)
     814,672       (1,808,309
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 29,016,468     $ 26,449,371  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-70

Table of Contents
PROSHARES ULTRASHORT YEN
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 814,672     $ (1,808,309
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
     (9,962,795      
Cost of affiliated investments purchased
     (7,002,800      
Net amortization and accretion on short-term U.S. government and agency obligations
     (8,044      
Change in unrealized (appreciation) depreciation on investments
     714,808       1,804,651  
Decrease (Increase) in receivable for dividends from affiliates
     (4,784      
Decrease (Increase) in interest receivable
     44,685       7,342  
Increase (Decrease) in payable to Sponsor
     (5,933     (2,001
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (15,410,191     1,683  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     10,316,689       6,676,426  
Payment on shares redeemed
     (17,631,309     (4,499,041
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (7,314,620     2,177,385  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (22,724,811     2,179,068  
Cash, beginning of period
     34,603,854       23,795,096  
  
 
 
   
 
 
 
Cash, end of period
   $ 11,879,043     $ 25,974,164  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-71

Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31, 2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $19,941,678 and $, respectively)
   $ 19,941,516      $  
Affiliated investments (cost $20,008,000 and $, respectively)
     20,014,000         
Cash
     23,984,257        38,019,261  
Segregated cash balances with brokers for futures contracts
     8,883,333        6,491,709  
Receivable from capital shares sold
     613        1,143,390  
Receivable on open futures contracts
            169,802  
Receivable for dividends from affiliates
     13,667         
Interest receivable
     110,223        117,024  
  
 
 
    
 
 
 
Total assets
     72,947,609        45,941,186  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable on open futures contracts
     1,679,940         
Brokerage commissions and futures account fees payable
     547        2,156  
Payable to Sponsor
     46,044        27,972  
  
 
 
    
 
 
 
Total liabilities
     1,726,531        30,128  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     71,221,078        45,911,058  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 72,947,609      $ 45,941,186  
  
 
 
    
 
 
 
Shares outstanding
     4,137,403        3,012,403  
  
 
 
    
 
 
 
Net asset value per share
   $ 17.21      $ 15.24  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 17.15      $ 15.27  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-72

Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(28% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.721% due 04/30/26
   $ 20,000,000      $ 19,941,516  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $19,941,678)
      $ 19,941,516  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(28% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $20,008,000)
     200,000        20,014,000  
     
 
 
 
Total Investments in Securities
(cost $39,949,678)
      $ 39,955,516  
     
 
 
 
Futures Contracts Purchased
 
    
Number of

Contracts
    
Notional Amount

at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
VIX Futures - Cboe, expires July 2026
     462      $ 11,277,097      $ 1,502,251  
VIX Futures - Cboe, expires August 2026
     974        23,668,492        2,550,979  
VIX Futures - Cboe, expires September 2026
     974        23,716,900        1,342,477  
VIX Futures - Cboe, expires October 2026
     513        12,568,500        98,639  
        
 
 
 
         $ 5,494,346  
        
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
^^
Rates shown represent discount rate at the time of purchase.
See accompanying notes to financial statements.
 
F-73

Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 392,812     $ 281,099  
Dividends from affiliates (Note 5)
     66,872        
  
 
 
   
 
 
 
Total income
     459,684       281,099  
  
 
 
   
 
 
 
Expenses
    
Management fee
     130,064       63,974  
Brokerage commissions
     14,946       12,545  
Futures accounts fees
     4,027       3,120  
  
 
 
   
 
 
 
Total expenses
     149,037       79,639  
  
 
 
   
 
 
 
Net investment income (loss)
     310,647       201,460  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     549,706       707,192  
Payment from affiliate (Note 5)
     3,209        
  
 
 
   
 
 
 
Net realized gain (loss)
     552,915       707,192  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     7,529,895       1,624,484  
Short-term U.S. government and agency obligations
     (162      
Affiliated investments
     6,000        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     7,535,733       1,624,484  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     8,088,648       2,331,676  
  
 
 
   
 
 
 
Net income (loss)
   $ 8,399,295     $ 2,533,136  
  
 
 
   
 
 
 
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
March 31,
 
    
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 45,911,058     $ 28,111,210  
  
 
 
   
 
 
 
Addition of 1,600,000 and 1,300,000 shares, respectively
     24,591,336       20,127,612  
Redemption of 475,000 and 1,075,000 shares, respectively
     (7,680,611     (16,525,151
  
 
 
   
 
 
 
Net addition (redemption) of 1,125,000 and 225,000 shares, respectively
     16,910,725       3,602,461  
  
 
 
   
 
 
 
Net investment income (loss)
     310,647       201,460  
Net realized gain (loss)
     552,915       707,192  
Change in net unrealized appreciation (depreciation)
     7,535,733       1,624,484  
  
 
 
   
 
 
 
Net income (loss)
     8,399,295       2,533,136  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 71,221,078     $ 34,246,807  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES VIX MID-TERM FUTURES ETF
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
    
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 8,399,295     $ 2,533,136  
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
     (19,925,589      
Cost of affiliated investments purchased
     (20,008,000      
Net amortization and accretion on short-term U.S. government and agency obligations
     (16,089      
Change in unrealized (appreciation) depreciation on investments
     (5,838      
Decrease (Increase) in receivable on open futures contracts
     169,802       (105,025
Decrease (Increase) in receivable for dividends from affiliates
     (13,667      
Decrease (Increase) in interest receivable
     6,801       (14,027
Increase (Decrease) in payable to Sponsor
     18,072       7,934  
Increase (Decrease) in brokerage commissions and futures account fees payable
     (1,609     17  
Increase (Decrease) in payable on open futures contracts
     1,679,940       (50,382
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (29,696,882     2,371,653  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     25,734,113       20,127,612  
Payment on shares redeemed
     (7,680,611     (16,129,337
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     18,053,502       3,998,275  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (11,643,380     6,369,928  
Cash, beginning of period
     44,510,970       28,081,839  
  
 
 
   
 
 
 
Cash, end of period
   $ 32,867,590     $ 34,451,767  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31,
2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $19,983,882 and $84,730,287, respectively)
   $ 19,983,956      $ 84,751,266  
Affiliated investments (cost $70,028,000 and $, respectively)
     70,049,000         
Cash
     41,662,100        40,959,182  
Segregated cash balances with brokers for futures contracts
     59,908,998        100,111,309  
Receivable on open futures contracts
     1,222,593        5,340,338  
Receivable for dividends from affiliates
     47,836         
Interest receivable
     255,920        301,483  
  
 
 
    
 
 
 
Total assets
     193,130,403        231,463,578  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     3,426,397        3,857,756  
Payable on open futures contracts
     15,880,397         
Brokerage commissions and futures account fees payable
     7,779        19,394  
Payable to Sponsor
     136,579        121,692  
  
 
 
    
 
 
 
Total liabilities
     19,451,152        3,998,842  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     173,679,251        227,464,736  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 193,130,403      $ 231,463,578  
  
 
 
    
 
 
 
Shares outstanding
     5,066,252        8,841,252  
  
 
 
    
 
 
 
Net asset value per share
   $ 34.28      $ 25.73  
  
 
 
    
 
 
 
Market value per share (Note 2)
   $ 34.35      $ 25.64  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-77

Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
SCHEDULE OF INVESTMENTS
MARCH 31, 2026
(unaudited)
 
    
Principal Amount
    
Value
 
Short-term U.S. government and agency obligations
     
(12% of shareholders’ equity)
     
U.S. Treasury Bills
^^
:
     
3.717% due 04/09/26
   $ 20,000,000      $ 19,983,956  
     
 
 
 
Total short-term U.S. government and agency obligations
(cost $19,983,882)
      $ 19,983,956  
     
 
 
 
    
Shares
        
Affiliated Investments
     
Exchange Traded Fund
     
(40% of shareholders’ equity)
     
ProShares Genius Money Market ETF 3.52%
(a)(b)

(cost $70,028,000)
     700,000        70,049,000  
     
 
 
 
Total Investments in Securities
(cost $90,011,882)
      $ 90,032,956  
     
 
 
 
Futures Contracts Purchased
 
    
Number of
Contracts
    
Notional Amount
at Value
    
Unrealized
Appreciation
(Depreciation)/Value
 
VIX Futures - Cboe, expires April 2026
     3,337      $ 83,499,749      $ 13,669,789  
VIX Futures - Cboe, expires May 2026
     3,699        90,299,988        (567,825
        
 
 
 
         $ 13,101,964  
        
 
 
 
 
(a)
Affiliated company as defined under the Investment Company Act of 1940.
(b)
Represents 7-day effective yield as of March 31, 2026.
^^
Rates shown represent discount rate at the time of purchase.
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 1,325,029     $ 1,562,298  
Dividends from affiliates (Note 5)
     247,367        
  
 
 
   
 
 
 
Total income
     1,572,396       1,562,298  
  
 
 
   
 
 
 
Expenses
    
Management fee
     466,498       366,495  
Brokerage commissions
     81,441       170,727  
Futures accounts fees
     34,200       66,398  
  
 
 
   
 
 
 
Total expenses
     582,139       603,620  
  
 
 
   
 
 
 
Net investment income (loss)
     990,257       958,678  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     33,882,321       32,209,263  
Affiliated investments
     4,500        
Payment from affiliate (Note 5)
     12,053        
  
 
 
   
 
 
 
Net realized gain (loss)
     33,898,874       32,209,263  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     34,670,227       6,988,089  
Short-term U.S. government and agency obligations
     (20,905     (6,608
Affiliated investments
     21,000        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     34,670,322       6,981,481  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     68,569,196       39,190,744  
  
 
 
   
 
 
 
Net income (loss)
   $ 69,559,453     $ 40,149,422  
  
 
 
   
 
 
 
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
March 31,
 
  
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 227,464,736     $ 133,641,615  
  
 
 
   
 
 
 
Addition of 1,150,000 and 4,725,000 shares, respectively
     32,747,793       198,916,439  
Redemption of 4,925,000 and 4,450,000 shares, respectively
     (156,092,731     (209,708,735
  
 
 
   
 
 
 
Net addition (redemption) of (3,775,000) and 275,000 shares, respectively
     (123,344,938     (10,792,296
  
 
 
   
 
 
 
Net investment income (loss)
     990,257       958,678  
Net realized gain (loss)
     33,898,874       32,209,263  
Change in net unrealized appreciation (depreciation)
     34,670,322       6,981,481  
  
 
 
   
 
 
 
Net income (loss)
     69,559,453       40,149,422  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 173,679,251     $ 162,998,741  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES VIX SHORT-TERM FUTURES ETF
STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 69,559,453     $ 40,149,422  
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
     (39,862,003     (134,311,104
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     105,000,000       140,000,000  
Cost of affiliated investments purchased
     (80,032,000      
Proceeds from affiliated investments sold
     10,008,500        
Net amortization and accretion on short-term U.S. government and agency obligations
     (391,592     (589,829
Net realized (gain) loss on investments
     (4,500      
Change in unrealized (appreciation) depreciation on investments
     (95     6,608  
Decrease (Increase) in receivable on open futures contracts
     4,117,745       1,975,200  
Decrease (Increase) in receivable for dividends from affiliates
     (47,836      
Decrease (Increase) in interest receivable
     45,563       (20,035
Increase (Decrease) in payable to Sponsor
     14,887       29,192  
Increase (Decrease) in brokerage commissions and futures account fees payable
     (11,615     702  
Increase (Decrease) in payable on open futures contracts
     15,880,397       656,969  
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     84,276,904       47,897,125  
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     32,747,793       198,916,439  
Payment on shares redeemed
     (156,524,090     (209,708,735
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     (123,776,297     (10,792,296
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (39,499,393     37,104,829  
Cash, beginning of period
     141,070,491       105,874,804  
  
 
 
   
 
 
 
Cash, end of period
   $ 101,571,098     $ 142,979,633  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
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Table of Contents
PROSHARES TRUST II
COMBINED STATEMENTS OF FINANCIAL CONDITION
 
    
March 31, 2026
(unaudited)
    
December 31, 2025
 
Assets
     
Short-term U.S. government and agency obligations (Note 3) (cost $2,208,830,373 and $2,258,570,523, respectively)
   $ 2,208,839,603      $ 2,259,034,978  
Affiliated investments (cost $1,809,077,980 and -, respectively)
     1,809,191,600         
Cash
     801,434,051        2,000,384,525  
Segregated cash balances with brokers for futures contracts
     1,310,700,280        1,057,966,488  
Segregated cash balances with brokers for foreign currency forward contracts
     726,667        14,672,676  
Segregated cash balances with brokers for swap agreements
            177,725,284  
Unrealized appreciation on swap agreements
     210,561,103        342,589,713  
Unrealized appreciation on foreign currency forward contracts
     350,373        1,026,581  
Receivable from capital shares sold
     48,834,608        141,593,234  
Receivable on open futures contracts
     138,413,959        62,341,509  
Receivable for dividends from affiliates
     1,242,367         
Interest receivable
     4,812,341        5,605,894  
  
 
 
    
 
 
 
Total assets
     6,535,106,952        6,062,940,882  
  
 
 
    
 
 
 
Liabilities and shareholders’ equity
     
Liabilities
     
Payable for capital shares redeemed
     108,606,125        80,016,715  
Payable on open futures contracts
     113,750,336        234,805,824  
Brokerage commissions and futures account fees payable
     49,823        87,843  
Payable to Sponsor
     4,893,243        4,227,029  
Unrealized depreciation on swap agreements
     111,388,736        18,039,464  
Unrealized depreciation on foreign currency forward contracts
     314,101        1,694,678  
Securities Purchased Payable
     10,007,500         
  
 
 
    
 
 
 
Total liabilities
     349,009,864        338,871,553  
  
 
 
    
 
 
 
Commitments and Contingencies (Note 2)
     
Shareholders’ equity
     
Shareholders’ equity
     6,186,097,088        5,724,069,329  
  
 
 
    
 
 
 
Total liabilities and shareholders’ equity
   $ 6,535,106,952      $ 6,062,940,882  
  
 
 
    
 
 
 
Shares outstanding
(Note 2)
     234,715,796        123,826,004  
  
 
 
    
 
 
 
See accompanying notes to financial statements.
 
F-82

Table of Contents
PROSHARES TRUST II
COMBINED STATEMENTS OF OPERATIONS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Investment Income
    
Interest
   $ 38,012,229     $ 30,950,905  
Dividends from affiliates (Note 5)
     6,595,541        
  
 
 
   
 
 
 
Total income
     44,607,770       30,950,905  
  
 
 
   
 
 
 
Expenses
    
Management fee
     15,682,557       7,850,538  
Brokerage commissions
     2,188,859       2,164,503  
Futures account fees
     196,930       326,700  
  
 
 
   
 
 
 
Total expenses
     18,068,346       10,341,741  
  
 
 
   
 
 
 
Net investment income (loss)
     26,539,424       20,609,164  
  
 
 
   
 
 
 
Realized and unrealized gain (loss) on investment activity
    
Net realized gain (loss) on
    
Futures contracts
     554,271,895       185,256,572  
Swap agreements
     451,014,531       61,760,546  
Foreign currency forward contracts
     (1,121,507     13,512  
Short-term U.S. government and agency obligations
     11,551       (70
Affiliated investments
     248,950        
Payment from affiliate (Note 5)
 
 
313,496
 
 
 
    
 
  
 
 
   
 
 
 
Net realized gain (loss)
     1,004,738,916       247,030,560  
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation) on
    
Futures contracts
     (328,252,074     61,240,763  
Swap agreements
     (225,377,882     99,101,953  
Foreign currency forward contracts
     704,369       (286,553
Short-term U.S. government and agency obligations
     (455,225     (138,633
Affiliated investments
     113,620        
  
 
 
   
 
 
 
Change in net unrealized appreciation (depreciation)
     (553,267,192     159,917,530  
  
 
 
   
 
 
 
Net realized and unrealized gain (loss)
     451,471,724       406,948,090  
  
 
 
   
 
 
 
Net income (loss)
   $ 478,011,148     $ 427,557,254  
  
 
 
   
 
 
 
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
March 31,
 
  
2026
   
2025
 
Shareholders’ equity, beginning of period
   $ 5,724,069,329     $ 3,025,133,601  
  
 
 
   
 
 
 
Addition of 363,790,000 and 95,660,000 shares, respectively (Note 1)
     8,235,789,867       3,422,083,613  
Redemption of 252,900,208 and 73,685,000 shares, respectively (Note 1)
     (8,251,773,256     (3,300,895,621
  
 
 
   
 
 
 
Net addition (redemption) of 110,889,792 and 21,975,000 shares, respectively (Note 1)
     (15,983,389     121,187,992  
  
 
 
   
 
 
 
Net investment income (loss)
     26,539,424       20,609,164  
Net realized gain (loss)
     1,004,738,916       247,030,560  
Change in net unrealized appreciation (depreciation)
     (553,267,192     159,917,530  
  
 
 
   
 
 
 
Net income (loss)
     478,011,148       427,557,254  
  
 
 
   
 
 
 
Shareholders’ equity, end of period
   $ 6,186,097,088     $ 3,573,878,847  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-84

Table of Contents
PROSHARES TRUST II
COMBINED STATEMENTS OF CASH FLOWS
(unaudited)
 
    
Three Months Ended
March 31,
 
  
2026
   
2025
 
Cash flow from operating activities
    
Net income (loss)
   $ 478,011,148     $ 427,557,254  
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
     (4,660,255,269     (3,908,290,932
Proceeds from sales or maturities of short-term U.S. government and agency obligations
     4,726,749,829       2,954,910,250  
Cost of affiliated investments purchased
     (2,639,603,480      
Proceeds from affiliated investments sold
     830,774,450        
Net amortization and accretion on short-term U.S. government and agency obligations
     (16,742,859     (13,932,486
Net realized (gain) loss on investments
     (260,501     70  
Change in unrealized (appreciation) depreciation on investments
     225,015,118       (98,676,767
Decrease (Increase) in securities sold receivable
           (18,161,000
Decrease (Increase) in receivable on futures contracts
     (76,072,450     (43,251,881
Decrease (Increase) in receivable for dividends from affiliates
     (1,242,367      
Decrease (Increase) in interest receivable
     793,553       (376,481
Increase (Decrease) in payable to Sponsor
     666,214       265,154  
Increase (Decrease) in brokerage commissions and futures account fees payable
     (38,020     (6,975
Increase (Decrease) in payable on futures contracts
     (121,055,488     (18,937,792
Increase (Decrease) payable on securities purchased
     10,007,500        
  
 
 
   
 
 
 
Net cash provided by (used in) operating activities
     (1,243,252,622     (718,901,586
  
 
 
   
 
 
 
Cash flow from financing activities
    
Proceeds from addition of shares
     8,328,548,493       3,425,443,436  
Payment on shares redeemed
     (8,223,183,846     (3,189,493,962
  
 
 
   
 
 
 
Net cash provided by (used in) financing activities
     105,364,647       235,949,474  
  
 
 
   
 
 
 
Net increase (decrease) in cash
     (1,137,887,975     (482,952,112
Cash, beginning of period
     3,250,748,973       2,577,444,038  
  
 
 
   
 
 
 
Cash, end of period
   $ 2,112,860,998     $ 2,094,491,926  
  
 
 
   
 
 
 
See accompanying notes to financial statements.
 
F-85

Table of Contents
PROSHARES TRUST II
NOTES TO FINANCIAL STATEMENTS
March 31, 2026
(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 March 31, 2026, 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.
Share Splits and Reverse Share Splits
The table below includes forward and reverse Share splits for the Funds during the three months ended March 31, 2026, and during the year ended December 31, 2025. The ticker symbols for these Funds did not change, and each Fund continues to trade on its primary listing exchange, as applicable.
 
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Fund
  
Execution Date
(Prior to Opening
of Trading)
  
Type of Split
  
Date Trading

Resumed at Post-

Split Price
 
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  
ProShares UltraShort Gold    November 19, 2025    1-for-2 reverse Share split      November 20, 2025  
ProShares Ultra VIX Short-Term Futures ETF    November 19, 2025    1-for-5 reverse Share split      November 20, 2025  
ProShares UltraShort Silver    February 26, 2026    1-for-10 reverse Share split      February 27, 2026  
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, 2025, as filed with the SEC on February 28, 2026.
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.
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 March 31, 2026 and 2025, 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.
 
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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 three months ended March 31, 2026 were typically as follows. All times are Eastern Standard Time:
 
    
Create/Redeem
  
NAV Calculation
  
NAV
Fund
  
Cut-off*
  
Time
  
Calculation Date
Ultra Silver and UltraShort Silver    1:00 p.m.    1:25 p.m.    March 31, 2026
Ultra Gold and UltraShort Gold    1:00 p.m.    1:30 p.m.    March 31, 2026
Ultra Bloomberg Crude Oil    2:00 p.m.    2:30 p.m.    March 31, 2026
Ultra Bloomberg Natural Gas    2:00 p.m.    2:30 p.m.    March 31, 2026
UltraShort Bloomberg Crude Oil    2:00 p.m.    2:30 p.m.    March 31, 2026
UltraShort Bloomberg Natural Gas    2:00 p.m.    2:30 p.m.    March 31, 2026
Ultra Euro, Ultra Yen, Ultrashort Euro and Ultrashort Yen    3:00 p.m.    4:00 p.m.    March 31, 2026
Short VIX Short-Term Futures ETF    2:00 p.m.    4:00 p.m.    March 31, 2026
Ultra VIX Short-Term Futures ETF    2:00 p.m.    4:00 p.m.    March 31, 2026
VIX Mid-Term Futures ETF    2:00 p.m.    4:00 p.m.    March 31, 2026
VIX Short-Term Futures ETF    2:00 p.m.    4:00 p.m.    March 31, 2026
 
*
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 three months ended March 31, 2026.
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 three months ended March 31, 2026.
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.
Exchange traded funds are generally valued at the closing price, if available, or at the last sale price, and are typically categorized as Level 1 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 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.
 
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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.
 
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The following table summarizes the valuation of investments at March 31, 2026 using the fair value hierarchy:
 
    
Level I - Quoted Prices
   
Level II - Other Significant

Observable Inputs
 
Fund
  
Short-Term U.S.
Government and
Agencies
    
Exchange

Traded Fund
    
Futures
Contracts
*
   
Foreign
Currency
Forward
Contracts
   
Swap
Agreements
   
Total
 
ProShares Short VIX Short-Term Futures ETF
   $ 34,940,093      $ 60,042,000      $ (3,300,675   $ —      $ —      $ 91,681,418  
ProShares Ultra Bloomberg Crude Oil
     209,070,202        230,138,000        70,966,220       —        38,075,622       548,250,044  
ProShares Ultra Bloomberg Natural Gas
     79,900,099        140,084,000        (26,247,510     —        —        193,736,589  
ProShares Ultra Euro
     —         —         —        (47,848     —        (47,848
ProShares Ultra Gold
     439,383,527        340,238,000        (77,975,258     —        8,326,302       709,972,571  
ProShares Ultra Silver
     1,011,915,551        405,283,500        (35,395,910     —        49,234,148       1,431,037,289  
ProShares Ultra VIX Short-Term Futures ETF
     —         105,073,500        23,971,406       —        —        129,044,906  
ProShares Ultra Yen
     14,956,137        16,011,200        —        (253,791     —        30,713,546  
ProShares UltraShort Bloomberg Crude Oil
     219,469,491        290,174,000        (44,846,397     —        —        464,797,094  
ProShares UltraShort Bloomberg Natural Gas
     39,946,692        80,048,000        42,050,151       —        —        162,044,843  
ProShares UltraShort Euro
     9,970,758        10,007,000        —        210,503       —        20,188,261  
ProShares UltraShort Gold
     29,912,274        25,017,500        10,096,681       —        (244,336     64,782,119  
ProShares UltraShort Silver
     69,478,549        10,007,000        6,445,987       —        3,780,631       89,712,167  
ProShares UltraShort Yen
     9,970,758        7,004,900        —        127,408       —        17,103,066  
ProShares VIX Mid-Term Futures ETF
     19,941,516        20,014,000        5,494,346       —        —        45,449,862  
ProShares VIX Short-Term Futures ETF
     19,983,956        70,049,000        13,101,964       —        —        103,134,920  
  
 
 
    
 
 
    
 
 
   
 
 
   
 
 
   
 
 
 
Combined Trust:
  
$
2,208,839,603
 
  
$
1,809,191,600
 
  
$
(15,638,995
 
$
36,272
 
 
$
99,172,367
 
 
$
4,101,600,847
 
 
*
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 March 31, 2026.
 
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The following table summarizes the valuation of investments at December 31, 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
   $ 59,907,798      $ 15,699,597     $ —      $ —      $ 75,607,395  
ProShares Ultra Bloomberg Crude Oil
     149,575,489        (3,689,107     —        (11,151,121     134,735,261  
ProShares Ultra Bloomberg Natural Gas
     234,273,034        (132,096,872     —        —        102,176,162  
ProShares Ultra Euro
     —         —        62,690       —        62,690  
ProShares Ultra Gold
     548,706,159        37,298,279       —        28,676,455       614,680,893  
ProShares Ultra Silver
     967,310,974        419,245,399       —        313,913,258       1,700,469,631  
ProShares Ultra VIX Short-Term Futures ETF
     99,775,566        (56,075,162     —        —        43,700,404  
ProShares Ultra Yen
     —         —        (1,182,648     —        (1,182,648
ProShares UltraShort Bloomberg Crude Oil
     44,913,599        12,025,118       —        —        56,938,717  
ProShares UltraShort Bloomberg Natural Gas
     69,821,093        53,943,537       —        —        123,764,630  
ProShares UltraShort Euro
     —         —        (392,374     —        (392,374
ProShares UltraShort Gold
     —         (855,047     —        (2,568,196     (3,423,243
ProShares UltraShort Silver
     —         (9,278,851     —        (4,320,147     (13,598,998
ProShares UltraShort Yen
     —         —        844,235       —        844,235  
ProShares VIX Mid-Term Futures ETF
     —         (2,035,549     —        —        (2,035,549
ProShares VIX Short-Term Futures ETF
     84,751,266        (21,568,263     —        —        63,183,003  
  
 
 
    
 
 
   
 
 
   
 
 
   
 
 
 
Combined Trust:
  
$
2,259,034,978
 
  
$
312,613,079
 
 
$
(668,097
 
$
324,550,249
 
 
$
2,895,530,209
 
 
*
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 fiscal year ended December 31, 2025.
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. Gains or losses realized on sales of securities are determined using the specific identification method. 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 recognized on an accrual basis and includes the amortization of discount on short-term U.S. government and agency obligations. Interest income may be earned on Repurchase Agreements, cash held at the custodian bank and/or segregated cash balances with brokers. Dividend income is recognized on an ex-dividend date basis.
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.
 
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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. On an ongoing basis, management monitors its tax positions taken under the interpretation to determine if adjustments to conclusions are necessary based on factors including, but not limited to, on-going analysis of tax law, regulation, and interpretations thereof.
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, Exchange Traded Funds, 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 March 31, 2026 and December 31, 2025, the Funds did not have any open repurchase agreements.
 
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Table of Contents
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.
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.
 
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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.
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.
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 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.
 
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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 March 31, 2026 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 March 31, 2026, 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.
A Fund will typically enter into swap agreements 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.
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.
 
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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 March 31, 2026, 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.
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.
 
F-96

Fair Value of Derivative Instruments as of March 31, 2026
 
         
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       $ —         $ 3,300,675
*
 
   ProShares Ultra VIX Short-Term Futures ETF         24,903,425
*
 
       932,019
*
 
   ProShares VIX Mid-Term Futures ETF         5,494,346
*
 
       —   
   ProShares VIX Short-Term Futures ETF         13,669,789
*
 
       567,825
*
 
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         116,230,454
*
 
       7,188,612  
   ProShares Ultra Bloomberg Natural Gas         —           26,247,510
*
 
   ProShares Ultra Gold         20,532,095
*
 
       90,181,051
*
 
   ProShares Ultra Silver         131,908,038
*
 
       118,069,800
*
 
   ProShares UltraShort Bloomberg Crude Oil         3,486,646
*
 
       48,333,043
*
 
   ProShares UltraShort Bloomberg Natural Gas         42,050,151
*
 
       —   
   ProShares UltraShort Gold         11,236,476
*
 
       1,384,131
*
 
   ProShares UltraShort Silver         18,162,928
*
 
       7,936,310
*
 
Foreign Exchange Contracts
      Unrealized appreciation on foreign currency forward contracts      Unrealized depreciation on foreign currency forward contracts   
   ProShares Ultra Euro         —           47,848  
   ProShares Ultra Yen         —           253,791  
   ProShares UltraShort Euro         216,494          5,991  
   ProShares UltraShort Yen         133,879          6,471  
        
 
 
      
 
 
 
      Combined Trust:   
$
388,024,721
*
 
    
$
304,455,077
*
 
 
*
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, 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       $ 15,699,597
*
 
     $ —   
   ProShares Ultra VIX Short-Term Futures ETF         —           56,075,162
*
 
   ProShares VIX Mid-Term Futures ETF         33,097
*
 
       2,068,646
*
 
   ProShares VIX Short-Term Futures ETF         —           21,568,263
*
 
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         —           14,840,228
*
 
   ProShares Ultra Bloomberg Natural Gas         —           132,096,872
*
 
   ProShares Ultra Gold         65,974,734
*
 
       —   
   ProShares Ultra Silver         733,158,657
*
 
       —   
   ProShares UltraShort Bloomberg Crude Oil         12,025,118
*
 
       —   
   ProShares UltraShort Bloomberg Natural Gas         53,943,537
*
 
       —   
   ProShares UltraShort Gold         —           3,423,243
*
 
   ProShares UltraShort Silver         2,243,402
*
 
       15,842,400
*
 
Foreign Exchange Contracts
      Unrealized appreciation on foreign currency forward contracts      Unrealized depreciation on foreign currency forward contracts   
   ProShares Ultra Euro         62,719          29  
   ProShares Ultra Yen         1,161          1,183,809  
   ProShares UltraShort Euro         7,632          400,006  
   ProShares UltraShort Yen         955,069          110,834  
        
 
 
      
 
 
 
     
Combined Trust:
  
$
884,104,723
*
 
    
$
247,609,492
*
 
 
*
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 March 31, 2026
 
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
   $ (18,705,613   $ (19,000,272
     
ProShares Ultra VIX Short-Term Futures ETF
     75,997,360       80,046,568  
     
ProShares VIX Mid-Term Futures ETF
     549,706       7,529,895  
     
ProShares VIX Short-Term Futures ETF
     33,882,321       34,670,227  
Commodities Contracts
  
Net realized gain (loss) on futures contracts and swap agreements/ changes in unrealized appreciation (depreciation) on futures contracts and swap agreements
       
     
ProShares Ultra Bloomberg Crude Oil
     222,992,190       123,882,070  
     
ProShares Ultra Bloomberg Natural Gas
     72,377,815       105,849,362  
     
ProShares Ultra Gold
     228,694,490       (135,623,690
     
ProShares Ultra Silver
     359,329,300       (719,320,419
     
ProShares UltraShort Bloomberg Crude Oil
     (96,860,657     (56,871,515
     
ProShares UltraShort Bloomberg Natural Gas
     179,842,431       (11,893,386
     
ProShares UltraShort Gold
     (15,039,037     13,275,588  
     
ProShares UltraShort Silver
     (37,773,880     23,825,616  
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
     (179,642     (110,538
     
ProShares Ultra Yen
     (2,920,760 )     928,857  
     
ProShares UltraShort Euro
     611,282       602,877  
     
ProShares UltraShort Yen
     1,367,613       (716,827
        
 
 
   
 
 
 
     
Combined Trust:
  
$
1,004,164,919
 
 
$
(552,925,587
 
F-99

The Effect of Derivative Instruments on the Statement of Operations
For the three months ended March 31, 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
   $ (17,636,853   $ (235,275
     
ProShares Ultra VIX Short-Term Futures ETF
     99,921,457       19,641,080  
     
ProShares VIX Mid-Term Futures ETF
     707,192       1,624,484  
     
ProShares VIX Short-Term Futures ETF
     32,209,263       6,988,089  
Commodities Contracts
  
Net realized gain (loss) on futures contracts and swap agreements/ changes in unrealized appreciation (depreciation) on futures contracts and swap agreements
       
     
ProShares Ultra Bloomberg Crude Oil
     15,516,861       (435,495
     
ProShares Ultra Bloomberg Natural Gas
     222,605,228       (42,112,222
     
ProShares Ultra Gold
     58,428,586       56,046,604  
     
ProShares Ultra Silver
     54,710,787       139,314,623  
     
ProShares UltraShort Bloomberg Crude Oil
     8,933,899       3,484,827  
     
ProShares UltraShort Bloomberg Natural Gas
     (221,827,712     (14,596,235
     
ProShares UltraShort Gold
     (3,442,604     (4,325,716
     
ProShares UltraShort Silver
     (3,108,986     (5,052,048
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
     160,517       194,877  
     
ProShares Ultra Yen
     1,642,642       2,667,939  
     
ProShares UltraShort Euro
     (1,630,953     (1,344,718
     
ProShares UltraShort Yen
     (158,694     (1,804,651
        
 
 
   
 
 
 
     
Combined Trust:
  
$
247,030,630
 
 
$
160,056,163
 
 
F-100

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 March 31, 2026.

Fair Values of Derivative Instruments as of March 31, 2026
 
  
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
   $ 45,264,234      $      $ 45,264,234      $ 7,188,612      $      $ 7,188,612  
ProShares Ultra Euro
                 
Foreign currency forward contracts
                          47,848               47,848  
ProShares Ultra Gold
                 
Swap agreements
     20,532,095             20,532,095       12,205,793             12,205,793  
ProShares Ultra Silver
                 
Swap agreements
     131,908,038             131,908,038       82,673,890             82,673,890  
ProShares Ultra Yen
                 
Foreign currency forward contracts
                          253,791               253,791  
ProShares UltraShort Euro
                 
Foreign currency forward contracts
     216,494               216,494        5,991               5,991  
ProShares UltraShort Gold
                 
Swap agreements
     1,139,795               1,139,795        1,384,131               1,384,131  
ProShares UltraShort Silver
                 
Swap agreements
     11,716,941               11,716,941        7,936,310               7,936,310  
ProShares UltraShort Yen
                 
Foreign currency forward contracts
     133,879               133,879       6,471             6,471  
Asset (Liability) amounts shown in the table below represent amounts owed to (by) the Funds for the derivative-related investments at March 31, 2026. 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-101

Gross Amounts Not Offset in the Statements of Financial Condition as of March 31, 2026
 
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.
   $ (3,756,664   $ 3,756,664     $      $  
Goldman Sachs International
     21,935,669       (21,935,669             
Morgan Stanley
     6,663,762       (6,663,762             
Societe Generale S.A.
     16,664,803       (16,664,803             
UBS AG
     (3,431,948     3,431,948               
ProShares Ultra Euro
         
Goldman Sachs International
     (23,868           23,868         
UBS AG
     (23,980           23,980         
ProShares Ultra Gold
         
Citibank N.A.
     8,801,555                    8,801,555  
Goldman Sachs International
     (12,205,793     12,205,793               
UBS AG
     11,730,540       (2,553,544            9,176,996  
ProShares Ultra Silver
         
Citibank N.A.
     71,210,588       (12,692,997            58,517,591  
Goldman Sachs International
     (55,814,650     55,814,650               
Morgan Stanley
     (26,859,240     26,859,240               
UBS AG
     60,697,450       (9,188,423            51,509,027  
ProShares Ultra Yen
         
Goldman Sachs International
     (105,025     105,025               
UBS AG
     (148,766     148,766               
ProShares UltraShort Euro
         
Goldman Sachs International
     74,192       (74,192             
UBS AG
     136,311       (136,311             
ProShares UltraShort Gold
         
Citibank N.A.
     (858,853     858,853               
Goldman Sachs International
     1,139,795       (1,139,795             
UBS AG
     (525,278     525,278               
ProShares UltraShort Silver
         
Citibank N.A.
     (4,052,636     4,052,636               
Goldman Sachs International
     11,244,927       (11,244,927             
Morgan Stanley
     472,014       (472,014             
UBS AG
     (3,883,674     3,883,674               
ProShares UltraShort Yen
         
Goldman Sachs International
     58,279       (58,279             
UBS AG
     69,129       (69,129             
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, 2025:
 
F-102

Table of Contents
Fair Values of Derivative Instruments as of December 31, 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
   $      $      $      $ 11,151,121      $      $ 11,151,121  
ProShares Ultra Euro
                 
Foreign currency forward contracts
     62,719               62,719        29               29  
ProShares Ultra Gold
                 
Swap agreements
     28,676,455               28,676,455                       
ProShares Ultra Silver
                 
Swap agreements
     313,913,258               313,913,258                       
ProShares Ultra Yen
                 
Foreign currency forward contracts
     1,161               1,161        1,183,809               1,183,809  
ProShares UltraShort Euro
                 
Foreign currency forward contracts
     7,632               7,632        400,006               400,006  
ProShares UltraShort Gold
                 
Swap agreements
                          2,568,196               2,568,196  
ProShares UltraShort Silver
                 
Swap agreements
                          4,320,147               4,320,147  
ProShares UltraShort Yen
                 
Foreign currency forward contracts
     955,069               955,069        110,834               110,834  
Asset (Liability) amounts shown in the table below represent amounts owed to (by) the Funds for the derivative-related investments at December 31, 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”
 
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Table of Contents
Gross Amounts Not Offset in the Statements of Financial Condition as of December 31, 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.
   $ (1,000,501   $     $ 1,000,501      $  
Goldman Sachs International
     (4,341,571           4,341,571         
Morgan Stanley & Co. International PLC
     (1,318,911     1,318,911               
Societe Generale
     (3,285,599           3,285,599         
UBS AG
     (1,204,539           1,204,539         
ProShares Ultra Euro
         
Goldman Sachs International
     31,315                    31,315  
UBS AG
     31,375                    31,375  
ProShares Ultra Gold
         
Citibank, N.A.
     16,272,555       (16,272,555             
Goldman Sachs International
     2,924,937       (2,924,937             
UBS AG
     9,478,963       (9,478,963             
ProShares Ultra Silver
         
Citibank, N.A.
     149,280,584       (149,280,584             
Goldman Sachs International
     10,108,427       (10,108,427             
Morgan Stanley & Co. International PLC
     68,581,771       (68,581,771             
UBS AG
     85,942,476       (85,942,476             
ProShares Ultra Yen
         
Goldman Sachs International
     (582,024           582,024         
UBS AG
     (600,624           600,624         
ProShares UltraShort Euro
         
Goldman Sachs International
     (202,439           202,439         
UBS AG
     (189,935           189,935         
ProShares UltraShort Gold
         
Citibank, N.A.
     (1,863,184           1,863,184         
Goldman Sachs International
     (276,649           276,649         
UBS AG
     (428,363           428,363         
ProShares UltraShort Silver
         
Citibank, N.A.
     (1,454,002           1,454,002         
Goldman Sachs International
     (4,490,093           4,490,093         
Morgan Stanley & Co. International PLC
     (619,454           619,454         
UBS AG
     2,243,402                    2,243,402  
ProShares UltraShort Yen
         
Goldman Sachs International
     435,346       (281,679            153,667  
UBS AG
     408,889       (302,661            106,228  
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.
 
F-104

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.
NOTE 5 – INVESTMENTS IN AFFILIATES
Certain Funds may invest a portion of their cash balances in the ProShares GENIUS Money Market ETF (the “Affiliated Fund”), an affiliated exchange-traded fund for purposes of Section 2(a)(3) of the Investment Company Act of 1940. The Affiliated Fund is used primarily for cash management and liquidity. Income from the Affiliated Fund is presented as “Dividends from affiliates” in the Statements of Operations, with any related receivable included in “Dividends from affiliates receivable” in the Statements of Financial Condition. The Sponsor has reimbursed the costs for acquired fund fees and expenses related to management fees associated with each Fund’s investment in the Affiliated Fund. These reimbursements are included in Payment from Affiliate on the Statements of Operations. The following table summarizes each Fund’s investment activity in the Affiliated Fund for the period ended March 31, 2026.
 
F-105

    
Value
12/31/2025
    
Purchases at

Cost
    
Proceeds from
Sales
   
Change in
Unrealized
Appreciation
(Depreciation)
   
Realized
Gain
(Loss)
   
Value

03/31/2026
    
Dividend
Income
 
Investments in Affiliated Money Market Funds:
                 
ProShares Short VIX Short-Term Futures ETF
   $      $ 70,028,000      $ (10,009,000   $ 18,000     $ 5,000     $ 60,042,000      $ 207,569  
ProShares Ultra Bloomberg Crude Oil
            250,204,460        (20,010,000     (39,660     (16,800     230,138,000        688,820  
ProShares Ultra Bloomberg Natural Gas
            140,103,500              (19,500           140,084,000        433,333  
ProShares Ultra Gold
            520,242,150        (180,192,700     102,000       86,550       340,238,000        1,432,237  
ProShares Ultra Silver
            800,407,000        (395,372,000     121,500       127,000       405,283,500        1,930,707  
ProShares Ultra VIX Short-Term Futures ETF
            155,097,500        (50,050,800     14,800       12,000       105,073,500        338,001  
ProShares Ultra Yen
            16,006,400              4,800             16,011,200        53,497  
ProShares UltraShort Bloomberg Crude Oil
            290,317,420              (143,420           290,174,000        681,432  
ProShares UltraShort Bloomberg Natural Gas
            140,056,000        (60,048,500     16,000       24,500       80,048,000        301,047  
ProShares UltraShort Euro
            10,004,000              3,000             10,007,000        33,436  
ProShares UltraShort Gold
            30,012,000        (5,003,750     7,500       1,750       25,017,500        83,590  
ProShares UltraShort Silver
            110,082,250        (100,079,200     (500     4,450       10,007,000        74,228  
ProShares UltraShort Yen
            7,002,800              2,100             7,004,900        23,405  
ProShares VIX Mid-Term Futures ETF
            20,008,000              6,000             20,014,000        66,872  
ProShares VIX Short-Term Futures ETF
            80,032,000        (10,008,500     21,000       4,500       70,049,000        247,367  
ProShares Trust II:
  
$
 
  
$
2,639,603,480
 
  
$
(830,774,450
 
$
113,620
 
 
$
248,950
 
 
$
1,809,191,600
 
  
$
6,595,541
 
NOTE 6 —  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.
 
F-106

Table of Contents
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 months ended March 31, 2026 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
 
Fund
  
March 31, 2026
 
ProShares Short VIX Short-Term Futures ETF
   $ 21,011  
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
     331,491  
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
     9,665  
ProShares VIX Short-Term Futures ETF
     61,867  
  
 
 
 
Combined Trust:
   $ 424,034  
 
F-107

Table of Contents
NOTE 7 – FINANCIAL HIGHLIGHTS
Selected data for a Share outstanding throughout the three months ended March 31, 2026
For the Three Months Ended March 31, 2026 (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, 2025
   $ 55.48     $ 19.30     $ 22.55     $ 13.17     $ 55.91     $ 155.95  
Net investment income (loss)
     0.21       0.08       0.07       0.07       0.36       0.66  
Net realized and unrealized gain (loss)#
     (9.91     19.41       (6.59 )     (0.54     4.30       (38.94 )
Change in net asset value from operations
     (9.70     19.49       (6.52     (0.47     4.66       (38.28
Net asset value, at March 31, 2026
   $ 45.78     $ 38.79     $ 16.03     $ 12.70     $ 60.57     $ 117.67  
Market value per share, at December 31, 2025
   $ 55.38     $ 19.32     $ 22.90     $ 13.16     $ 55.52     $ 155.12  
Market value per share, at March 31, 2026
   $ 45.80     $ 39.30     $ 16.12     $ 12.72     $ 61.46     $ 119.51  
Total Return, at net asset value^
     (17.5 )%      101.0     (28.9 )%      (3.6 )%      8.3     (24.5 )% 
Total Return, at market value^
     (17.3 )%      103.4     (29.6 )%      (3.3 )%      10.7     (23.0 )% 
Ratios to Average Net Assets**
            
Expense ratio^^
     1.17     1.04     1.37     0.95     0.97     0.97
Net investment income gain (loss)
     1.60     1.17     1.55     2.05     2.12     1.55
 
**
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 March 31, 2026.
^^
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-108

For the Three Months Ended March 31, 2026 (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, 2025
   $ 35.86     $ 19.08     $ 19.64     $ 35.79     $ 28.40     $ 25.98  
Net investment income (loss)
     0.08       0.10       0.05       0.06       0.14       0.09  
Net realized and unrealized gain (loss)#
     16.16       (0.81     (11.26     (14.04     1.05       (5.58
Change in net asset value from operations
     16.24       (0.71     (11.21     (13.98     1.19       (5.49
Net asset value, at March 31, 2026
   $ 52.10     $ 18.37     $ 8.43     $ 21.81     $ 29.59     $ 20.49  
Market value per share, at December 31, 2025
   $ 35.93     $ 19.06     $ 19.61     $ 35.27     $ 28.33     $ 26.15  
Market value per share, at March 31, 2026
   $ 52.30     $ 18.38     $ 8.32     $ 21.71     $ 29.60     $ 20.18  
Total Return, at net asset value^
     45.3     (3.7 )%      (57.1 )%      (39.1 )%      4.2     (21.1 )% 
Total Return, at market value^
     45.6     (3.6 )%      (57.6 )%      (38.5 )%      4.5     (22.8 )% 
Ratios to Average Net Assets**
            
Expense ratio^^
     1.74     0.95     1.13     1.67     0.95     0.98
Net investment income gain (loss)
     0.84     2.05     1.87     1.13     2.01     1.79
 
**
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 March 31, 2026.
^^
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 March 31, 2026 (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, 2025
   $ 53.23     $ 50.94     $ 15.24     $ 25.73  
Net investment income (loss)
     0.08       0.26       0.08       0.12  
Net realized and unrealized gain (loss)#
     (30.44     1.83       1.89       8.43  
Change in net asset value from operations
     (30.36     2.09       1.97       8.55  
Net asset value, at March 31, 2026
   $ 22.87     $ 53.03     $ 17.21     $ 34.28  
Market value per share, at December 31, 2025
   $ 53.40     $ 50.90     $ 15.27     $ 25.64  
Market value per share, at March 31, 2026
   $ 22.51     $ 52.98     $ 17.15     $ 34.35  
Total Return, at net asset value^
     (57.0 )%      4.1     13.0     33.3
Total Return, at market value^
     (57.9 )%      4.1     12.3     34.0
Ratios to Average Net Assets**
        
Expense ratio^^
     1.00     0.95     0.97     1.06
Net investment income gain (loss)
     1.27     2.06     2.03     1.80
 
*
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 March 31, 2026.
^^
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-110

Selected Data for a Share Outstanding Throughout the Three months Ended March 31, 2025
For the Three Months Ended March 31, 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)
     0.30       0.16       0.42       0.07       0.21       0.28  
Net realized and unrealized gain (loss)#
     (4.54     (0.52     30.03       0.83       8.47       11.90  
Change in net asset value from operations
     (4.24     (0.36     30.45       0.90       8.68       12.18  
Net asset value, at March 31, 2025
   $ 45.79     $ 27.13     $ 85.29     $ 11.36     $ 32.04     $ 45.74  
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 March 31, 2025
   $ 45.76     $ 27.06     $ 85.76     $ 11.38     $ 32.18     $ 46.16  
Total Return, at net asset value^
     (8.5 )%      (1.3 )%      55.5     8.6     37.2     36.3
Total Return, at market value^
     (8.6 )%      (1.6 )%      53.6     8.9     37.7     37.1
Ratios to Average Net Assets**
            
Expense ratio^^
     1.21     1.00     1.46     0.95     0.97     0.98
Net investment income gain (loss)
     2.48     2.46     2.46     2.71     3.14     2.79
 
*
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 March 31, 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-111

For the Three Months Ended March 31, 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
   $ 103.86     $ 20.23     $ 16.93     $ 43.61     $ 34.91     $ 70.22  
Net investment income (loss)
     0.30       0.14       0.11       0.15       0.23       0.37  
Net realized and unrealized gain (loss)#
     13.06       1.53       (0.30     (24.06     (2.84     (19.70 )
Change in net asset value from operations
     13.36       1.67       (0.19     (23.91     (2.61     (19.33 )
Net asset value, at March 31, 2025
   $ 117.22     $ 21.90     $ 16.74     $ 19.70     $ 32.30     $ 50.89  
Market value per share, at December 31, 2024
   $ 103.60     $ 20.35     $ 16.92     $ 42.74     $ 34.92     $ 70.32  
Market value per share, at March 31, 2025
   $ 117.15     $ 21.89     $ 16.76     $ 19.57     $ 32.27     $ 50.68  
Total Return, at net asset value^
     12.9     8.3     (1.1 )%      (54.8 )%      (7.5 )%      (27.5 )% 
Total Return, at market value^
     13.1     7.6     (1.0 )%      (54.2 )%      (7.6 )%      (27.9 )% 
Ratios to Average Net Assets**
            
Expense ratio^^
     2.06     0.95     1.07     1.43     0.95     0.98
Net investment income gain (loss)
     1.22     2.71     2.75     2.45     2.73     2.51
 
*
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 March 31, 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-112

For the Three Months Ended March 31, 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
   $ 423.96     $ 47.66     $ 14.51     $ 45.05  
Net investment income (loss)
     1.46       0.31       0.10       0.25  
Net realized and unrealized gain (loss)#
     (129.38     (3.68     1.23       4.99  
Change in net asset value from operations
     (127.92     (3.37     1.33       5.24  
Net asset value, at March 31, 2025
   $ 296.04     $ 44.29     $ 15.84     $ 50.29  
Market value per share, at December 31, 2024
   $ 420.00     $ 46.68     $ 14.46     $ 45.02  
Market value per share, at March 31, 2025
   $ 293.30     $ 44.30     $ 15.85     $ 50.26