NPORT-EX 2 herd.htm PART F

Pacer Cash Cows Fund of Funds ETF
  
Schedule of Investments
  
January 31, 2026 (Unaudited)
  
   
AFFILIATED EXCHANGE TRADED FUNDS - 99.9%
  
Shares
    
Value
 
Pacer Developed Markets International Cash Cows 100 ETF (a)
    
427,622
    
$
17,549,607
  
Pacer Global Cash Cows Dividend ETF (a)
    
397,031
      
17,513,038
  
Pacer US Cash Cows 100 ETF (a)
    
274,214
      
17,075,306
  
Pacer US Cash Cows Growth ETF (a)
    
300,076
      
16,762,245
  
Pacer US Small Cap Cash Cows ETF (a)
    
371,885
      
16,876,141
  
TOTAL AFFILIATED EXCHANGE TRADED FUNDS (Cost $69,339,176)
      
85,776,337
  
                 
TOTAL INVESTMENTS - 99.9% (Cost $69,339,176)
      
85,776,337
  
Other Assets in Excess of Liabilities - 0.1%
      
57,976
  
TOTAL NET ASSETS - 100.0%
          
$
85,834,313
  
                 
Percentages are stated as a percent of net assets.
          

(a)
Affiliated security as defined by the Investment Company Act of 1940.

 
Summary of Fair Value Disclosure as of January 31, 2026 (Unaudited)
 
Pacer Cash Cows Fund of Funds ETF (the "Fund") has adopted fair value accounting standards which establish a definition of fair value and set out a hierarchy for measuring fair value. These standards require additional disclosures about the various inputs and valuation techniques used to develop the measurements of fair value, a discussion of changes in valuation techniques and related inputs during the period, and expanded disclosure of valuation levels for major security types. These inputs are summarized in the three broad levels listed below. The inputs or valuation methodology used for valuing securities are not an indication of the risk associated with investing in those securities.
 
Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities that the Fund has the ability to access.
 
Level 2 - Observable inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly. These inputs may include quoted prices for the identical instrument on an inactive market, prices for similar instruments, interest rates, prepayment speeds, credit risk, yield curves, default rates and similar data.
 
Level 3 - Unobservable inputs for the asset or liability, to the extent relevant observable inputs are not available, representing the Fund’s own assumptions about the assumptions a market participant would use in valuing the asset or liability, and based on the best information available.
 
The following is a summary of the fair valuation hierarchy of the Fund’s securities as of January 31, 2026:

   
Level 1
    
Level 2
    
Level 3
    
Total
  
Investments:
                        
  Affiliated Exchange Traded Funds
  
$
85,776,337
    
$
–
    
$
–
    
$
85,776,337
  
Total Investments
  
$
85,776,337
    
$
–
    
$
–
    
$
85,776,337
  
   
Refer to the Schedule of Investments for further disaggregation of investment categories.
  


Pacer Cash Cows Fund of Funds ETF - Transactions with Affiliates
        
   
Value as of
April 30, 2025
    
Additions
    
Reductions
    
Realized
Gain (Loss)
    
Net Change in Unrealized Appreciation (Depreciation)
    
Value as of
January 31, 2026
    
Shares as of January 31, 2026
    
Dividend /
Interest Income
    
Capital Gain Distributions from Underlying Funds
  
Pacer Developed Markets International Cash Cows 100 ETF
  
$
16,958,596
    
$
876,866
    
$
(4,755,507
)
  
$
762,111
    
$
3,707,541
    
$
17,549,607
      
427,622
    
$
434,812
    
$
–
  
Pacer Global Cash Cows Dividend ETF
    
16,900,705
      
1,350,916
      
(3,890,759
)
    
543,634
      
2,608,542
      
17,513,038
      
397,031
      
677,415
      
–
  
Pacer US Cash Cows 100 ETF
    
16,098,129
      
1,576,363
      
(3,726,983
)
    
533,844
      
2,593,953
      
17,075,306
      
274,214
      
314,181
      
–
  
Pacer US Cash Cows Growth ETF
    
16,994,031
      
2,208,318
      
(6,453,699
)
    
1,978,449
      
2,035,146
      
16,762,245
      
300,076
      
42,743
      
–
  
Pacer US Small Cap Cash Cows ETF
    
15,956,120
      
830,237
      
(4,051,983
)
    
139,927
      
4,001,840
      
16,876,141
      
371,885
      
220,316
      
–
  
   
$
82,907,581
    
$
6,842,700
    
$
(22,878,931
)
  
$
3,957,965
    
$
14,947,022
    
$
85,776,337
      
1,770,828
    
$
1,689,467
    
$
–