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10-Q Filing

ISHARES S&P GSCI COMMODITY-INDEXED TRUST CIK: 1332174 Q1 2024
Filing Information
Form Type 10-Q
Accession Number 0001437749-24-015394
Period End Date 20240331
Filing Date 20240508
Fiscal Year 2024
Fiscal Period Q1
XBRL Instance gsg20240331_10q_htm.xml
Filing Contents

This filing contains the following financial statements:

Balance Sheet 72 line items
Line Item Tag Value Unit Period
Cost of short-term investments InvestmentOwnedAtCost $979.92M USD Point-in-time
Cost of short-term investments InvestmentOwnedAtCost $979.92M USD Point-in-time
Cost of short-term investments InvestmentOwnedAtCost $903.42M USD Point-in-time
Cost of short-term investments InvestmentOwnedAtCost $903.42M USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $37.03M USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $37.03M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $2.99M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $2.99M USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $68.27M USD Point-in-time
Cost of short-term investments held at broker (restricted) InvestmentOwnedRestrictedCost $68.27M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $2.44M USD Point-in-time
Cash CashAndCashEquivalentsFairValueDisclosure $2.44M USD Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 48.20M shares Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 48.20M shares Point-in-time
Short-term investments, at fair value ShortTermInvestments $903.81M USD Point-in-time
Short-term investments, at fair value ShortTermInvestments $903.81M USD Point-in-time
Short-term investments, at fair value ShortTermInvestments $979.92M USD Point-in-time
Short-term investments, at fair value ShortTermInvestments $979.92M USD Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 46.80M shares Point-in-time
Shares, outstanding (in shares) TemporaryEquitySharesOutstanding 46.80M shares Point-in-time
Short-term investments held at the broker (restricted), at fair value DepositsWithClearingOrganizationsAndOthersSecurities $37.02M USD Point-in-time
Short-term investments held at the broker (restricted), at fair value DepositsWithClearingOrganizationsAndOthersSecurities $37.02M USD Point-in-time
Short-term investments held at the broker (restricted), at fair value DepositsWithClearingOrganizationsAndOthersSecurities $68.30M USD Point-in-time
Short-term investments held at the broker (restricted), at fair value DepositsWithClearingOrganizationsAndOthersSecurities $68.30M USD Point-in-time
Shares, par value (in dollars per share) TemporaryEquityParOrStatedValuePerShare - USD Point-in-time
Shares, par value (in dollars per share) TemporaryEquityParOrStatedValuePerShare - USD Point-in-time
Shares, par value (in dollars per share) TemporaryEquityParOrStatedValuePerShare - USD Point-in-time
Shares, par value (in dollars per share) TemporaryEquityParOrStatedValuePerShare - USD Point-in-time
Receivable for variation margin on open futures contracts (Note 9) ReceivablesFromBrokersDealersAndClearingOrganizations $15.19M USD Point-in-time
Receivable for variation margin on open futures contracts (Note 9) ReceivablesFromBrokersDealersAndClearingOrganizations $15.19M USD Point-in-time
Receivable for variation margin on open futures contracts (Note 9) ReceivablesFromBrokersDealersAndClearingOrganizations - USD Point-in-time
Receivable for variation margin on open futures contracts (Note 9) ReceivablesFromBrokersDealersAndClearingOrganizations - USD Point-in-time
Total Assets AssetsFairValueDisclosure $1.04B USD Point-in-time
Total Assets AssetsFairValueDisclosure $1.04B USD Point-in-time
Total Assets AssetsFairValueDisclosure $974.55M USD Point-in-time
Total Assets AssetsFairValueDisclosure $974.55M USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $623.64K USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $623.64K USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $631.01K USD Point-in-time
Sponsors fees payable AccountsPayableFairValueDisclosure $631.01K USD Point-in-time
Payable for variation margin on open futures contracts (Note 9) PayablesToBrokerDealersAndClearingOrganizations - USD Point-in-time
Payable for variation margin on open futures contracts (Note 9) PayablesToBrokerDealersAndClearingOrganizations - USD Point-in-time
Payable for variation margin on open futures contracts (Note 9) PayablesToBrokerDealersAndClearingOrganizations $5.87M USD Point-in-time
Payable for variation margin on open futures contracts (Note 9) PayablesToBrokerDealersAndClearingOrganizations $5.87M USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $6.50M USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $6.50M USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $631.01K USD Point-in-time
Total Liabilities LiabilitiesFairValueDisclosure $631.01K USD Point-in-time
Commitments and contingent liabilities (Note 7) CommitmentsAndContingencies - USD Point-in-time
Commitments and contingent liabilities (Note 7) CommitmentsAndContingencies - USD Point-in-time
Commitments and contingent liabilities (Note 7) CommitmentsAndContingencies - USD Point-in-time
Commitments and contingent liabilities (Note 7) CommitmentsAndContingencies - USD Point-in-time
Net Assets FairValueNetAssetLiability $1.22B USD Point-in-time
Net Assets FairValueNetAssetLiability $1.22B USD Point-in-time
Net Assets FairValueNetAssetLiability $1.03B USD Point-in-time
Net Assets FairValueNetAssetLiability $1.03B USD Point-in-time
Net Assets FairValueNetAssetLiability $1.08B USD Point-in-time
Net Assets FairValueNetAssetLiability $1.08B USD Point-in-time
Net Assets FairValueNetAssetLiability $968.05M USD Point-in-time
Net Assets FairValueNetAssetLiability $968.05M USD Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 46.80M shares Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 46.80M shares Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 48.20M shares Point-in-time
Shares issued and outstanding (in shares) TemporaryEquitySharesIssued 48.20M shares Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $20.11 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $20.11 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $20.08 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $20.08 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $21.22 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $21.22 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $22.10 USD Point-in-time
Net asset value per Share (Note 2G) (in dollars per share) TemporaryEquityRedemptionPricePerShare $22.10 USD Point-in-time
Income Statement 60 line items
Line Item Tag Value Unit Period
Interest InterestIncomeOperating $12.44M USD 1 Quarter
Interest InterestIncomeOperating $12.44M USD 1 Quarter
Interest InterestIncomeOperating $13.02M USD 1 Quarter
Interest InterestIncomeOperating $13.02M USD 1 Quarter
Total investment income Revenues $12.44M USD 1 Quarter
Total investment income Revenues $12.44M USD 1 Quarter
Total investment income Revenues $13.02M USD 1 Quarter
Total investment income Revenues $13.02M USD 1 Quarter
Sponsors fees SponsorFees $2.09M USD 1 Quarter
Sponsors fees SponsorFees $2.09M USD 1 Quarter
Sponsors fees SponsorFees $1.79M USD 1 Quarter
Sponsors fees SponsorFees $1.79M USD 1 Quarter
Brokerage commissions and fees FloorBrokerage $237.95K USD 1 Quarter
Brokerage commissions and fees FloorBrokerage $237.95K USD 1 Quarter
Brokerage commissions and fees FloorBrokerage $233.60K USD 1 Quarter
Brokerage commissions and fees FloorBrokerage $233.60K USD 1 Quarter
Total expenses CostsAndExpenses $2.02M USD 1 Quarter
Total expenses CostsAndExpenses $2.02M USD 1 Quarter
Total expenses CostsAndExpenses $2.33M USD 1 Quarter
Total expenses CostsAndExpenses $2.33M USD 1 Quarter
Net Investment income OperatingIncomeLoss $11.00M USD 1 Quarter
Net Investment income OperatingIncomeLoss $11.00M USD 1 Quarter
Net Investment income OperatingIncomeLoss $10.11M USD 1 Quarter
Net Investment income OperatingIncomeLoss $10.11M USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $215.00 USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $215.00 USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $14.13K USD 1 Quarter
Short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $14.13K USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $-603.29K USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $-603.29K USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $57.21M USD 1 Quarter
Futures contracts GainLossOnSaleOfCommodityContracts $57.21M USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $-589.16K USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $-589.16K USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $57.21M USD 1 Quarter
Net realized gain (loss) RealizedInvestmentGainsLosses $57.21M USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLoss $-199.40K USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLoss $-199.40K USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLoss $-424.45K USD 1 Quarter
Short-term investments MarketableSecuritiesUnrealizedGainLoss $-424.45K USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $-72.66M USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $-72.66M USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $24.56M USD 1 Quarter
Futures contracts UnrealizedGainLossOnCommodityContracts $24.56M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $24.14M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $24.14M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $-72.86M USD 1 Quarter
Net change in unrealized appreciation/depreciation UnrealizedGainLossOnInvestments $-72.86M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $81.34M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $81.34M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $-73.45M USD 1 Quarter
Net realized and unrealized gain (loss) GainLossOnInvestments $-73.45M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $92.34M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $92.34M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $-63.34M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $-63.34M USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $2.03 USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $2.03 USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $-1.14 USD 1 Quarter
Net increase (decrease) in net assets per Share (in dollars per share) EarningsPerShareBasic $-1.14 USD 1 Quarter
Cash Flow Statement 72 line items
Line Item Tag Value Unit Period
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $92.34M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $92.34M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $-63.34M USD 1 Quarter
Net increase (decrease) in net assets resulting from operations NetIncomeLoss $-63.34M USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $1.32B USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $1.32B USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $2.27B USD 1 Quarter
Purchases of short-term investments PaymentsToAcquireShortTermInvestments $2.27B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $2.42B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $2.42B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $1.29B USD 1 Quarter
Sales/maturities of short-term investments ProceedsFromSaleMaturityAndCollectionOfShorttermInvestments $1.29B USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-12.99M USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-12.99M USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-12.39M USD 1 Quarter
Accretion of discount AmortizationOfDebtDiscountPremium $-12.39M USD 1 Quarter
Net realized loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $215.00 USD 1 Quarter
Net realized loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $215.00 USD 1 Quarter
Net realized loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $14.13K USD 1 Quarter
Net realized loss on short-term investments MarketableSecuritiesRealizedGainLossExcludingOtherThanTemporaryImpairments $14.13K USD 1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments MarketableSecuritiesUnrealizedGainLoss $-199.40K USD 1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments MarketableSecuritiesUnrealizedGainLoss $-199.40K USD 1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments MarketableSecuritiesUnrealizedGainLoss $-424.45K USD 1 Quarter
Net change in unrealized appreciation/depreciation on short-term investments MarketableSecuritiesUnrealizedGainLoss $-424.45K USD 1 Quarter
Receivable for variation margin on open futures contracts IncreaseDecreaseInBrokerageReceivables $-555.13K USD 1 Quarter
Receivable for variation margin on open futures contracts IncreaseDecreaseInBrokerageReceivables $-555.13K USD 1 Quarter
Receivable for variation margin on open futures contracts IncreaseDecreaseInBrokerageReceivables $15.19M USD 1 Quarter
Receivable for variation margin on open futures contracts IncreaseDecreaseInBrokerageReceivables $15.19M USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts $-5.87M USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts $-5.87M USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts - USD 1 Quarter
Payable for variation margin on open futures contracts IncreaseDecreaseInPayableForVariationMarginOnOpenFuturesContracts - USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $7.37K USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $7.37K USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $-141.41K USD 1 Quarter
Sponsors fees payable IncreaseDecreaseInAccountsPayableRelatedParties $-141.41K USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $26.45M USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $26.45M USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $72.68M USD 1 Quarter
Net cash provided by (used in) operating activities NetCashProvidedByUsedInOperatingActivities $72.68M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $19.64M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $19.64M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $65.10M USD 1 Quarter
Contributions for Shares issued ProceedsFromOtherEquity $65.10M USD 1 Quarter
Distributions for Shares redeemed Redemptions $97.28M USD 1 Quarter
Distributions for Shares redeemed Redemptions $97.28M USD 1 Quarter
Distributions for Shares redeemed Redemptions $91.00M USD 1 Quarter
Distributions for Shares redeemed Redemptions $91.00M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $-25.90M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $-25.90M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $-77.64M USD 1 Quarter
Net cash provided by (used in) financing activities NetCashProvidedByUsedInFinancingActivities $-77.64M USD 1 Quarter
Net increase (decrease) in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $550.19K USD 1 Quarter
Net increase (decrease) in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $550.19K USD 1 Quarter
Net increase (decrease) in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $-4.95M USD 1 Quarter
Net increase (decrease) in cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect $-4.95M USD 1 Quarter
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $226.43K USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $226.43K USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $2.44M USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $2.44M USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $5.18M USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $5.18M USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $2.99M USD Point-in-time
Beginning of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $2.99M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $226.43K USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $226.43K USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $2.44M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $2.44M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $5.18M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $5.18M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $2.99M USD Point-in-time
End of period, Unrestricted cash CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations $2.99M USD Point-in-time

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.

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