United States Copper Index Fund (CPER) Financials
Newest figures come from the 10-Q for Q2 FY2026, filed May 8, 2026. Each column of the statement tables below links to the filing it was taken from, and every filing is listed on the CPER SEC filings page.
This page shows United States Copper Index Fund (CPER) financial statements, including the income statement, balance sheet, cash flow statement, and key financial ratios. View 12 years of annual fundamentals and quarterly data, with year-over-year growth rates and compound annual growth rates (CAGR). All figures are derived from SEC filings (10-K and 10-Q reports).
Earnings-to-cash conversion is the dominant visible mechanic, but incomplete filings obscure the fund’s underlying operating structure.
The reported relationship between profit and cash changed materially: in FY2017, net income was$28.6M alongside operating cash flow of-$50.6M , while FY2021 showed net income of$75.3M and operating cash flow of$73.6M . That reversal means a single year’s earnings is an unreliable proxy for the fund’s cash-generation pattern.
FY2017’s
Financing cash flow also shifted direction across the available periods, from
Some figures from recent filings were inconsistent and were omitted from this summary.
Financial Health Signals
United States Copper Index Fund does not currently provide enough eligible data for a peer-relative financial health score, so none is published. The signals and metrics below are current.
For every $1 of reported earnings, United States Copper Index Fund generates $0.98 in operating cash flow ($73.6M OCF vs $75.3M net income). This mixed ratio suggests some earnings may rely on non-cash accounting items.
Key Financial Metrics
Earnings & Revenue
United States Copper Index Fund generated $65.5M in revenue in Q2 2026.
United States Copper Index Fund reported $64.7M in net income in Q2 2026. Against the prior quarter it is down 17.8%.
Not reported for Q2 2026.
Not reported for Q2 2026.
Cash & Balance Sheet
United States Copper Index Fund held $321.4M in cash as of Q2 2026; long-term debt is not reported for that period.
Not reported for Q2 2026.
Not reported for Q2 2026.
Margins & Returns
United States Copper Index Fund's net profit margin was 98.8% in Q2 2026, showing the share of revenue converted to profit.
United States Copper Index Fund's ROE was 18.6% in Q2 2026, measuring profit generated per dollar of shareholder equity.
Not reported for Q2 2026.
Not reported for Q2 2026.
Capital Allocation
None of these metrics is reported for Q2 2026.
CPER Income Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Cost of Revenue, Gross Profit, R&D Expenses, SG&A Expenses, Operating Income, EBITDA, Interest Expense, Income Tax, EPS (Basic), EPS (Diluted), Diluted Shares (Avg).
CPER Balance Sheet
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2210-Q | Q4'2110-Q | Q3'2110-Q | Q2'2110-Q | Q1'2110-Q | Q4'2010-Q | Q3'2010-Q |
|---|---|---|---|---|---|---|---|---|
| Total Assets | $348.3M | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Cash & Equivalents | $321.4M | $574.6M+69.0% | $430.8M+160.0% | $467.1M+274.5% | $497.3M+286.3% | $340.0M+208.2% | $165.7M-2.4% | $124.7M-46.9% |
| Short-Term Investments | N/A | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Long-Term Investments | N/A | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| Total Liabilities | $348K | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
| Total Equity | $348.0M | N/A | N/A | N/A | N/A | N/A | N/A | N/A |
Not reported in any period shown, so not listed: Current Assets, Inventory, Accounts Receivable, Goodwill, Current Liabilities, Non-Current Liabilities, Long-Term Debt, Retained Earnings.
CPER Cash Flow Statement
Figures in USD, abbreviated K (thousand), M (million), B (billion), T (trillion). Negative values carry a minus sign and red type. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
| Metric | Q2'2610-Q | Q1'2210-Q | Q4'2110-Q | Q3'2110-Q | Q2'2110-Q | Q1'2110-Q | Q4'2010-Q | Q3'2010-Q |
|---|---|---|---|---|---|---|---|---|
| Operating Cash Flow | $46.5M | $65.6M+211.8% | $23.8M+104.6% | -$4.9M-139.9% | $33.6M+809.9% | $21.0M+146.1% | $11.6M+16662.4% | $12.2M+207.5% |
| Financing Cash Flow | $4.3M | $80.1M-52.4% | -$65.9M-352.3% | -$34.9M-44.3% | $144.8M+1597.2% | $168.1M+1213.5% | $26.1M+139.6% | -$24.2M+73.2% |
Not reported in any period shown, so not listed: Depreciation & Amortization, Stock-Based Compensation, Capital Expenditures, Free Cash Flow, Investing Cash Flow, Dividends Paid, Share Buybacks.
CPER Financial Ratios
Margins and returns are percentages; the remaining ratios are unitless multiples. Each change compares the year with the year before it, and each quarter with the same quarter a year earlier.
Not reported in any period shown, so not listed: Gross Margin, Operating Margin, Current Ratio, FCF Margin.
Where United States Copper Index Fund Ranks
Frequently Asked Questions
Is United States Copper Index Fund profitable?
Yes, United States Copper Index Fund (CPER) reported a net income of $75.3M in fiscal year 2021.
What is United States Copper Index Fund's operating cash flow?
United States Copper Index Fund (CPER) generated $73.6M in operating cash flow during fiscal year 2021, representing cash generated from core business activities.
Are United States Copper Index Fund's earnings high quality?
United States Copper Index Fund (CPER) has an earnings quality ratio of 0.98x, considered mixed quality. This ratio compares operating cash flow to net income. A ratio above 1.0x means the company generates more cash than its reported earnings, indicating sustainable, cash-backed profits. Ratios below 1.0x suggest earnings rely on accounting accruals rather than actual cash generation. Learn more in our complete guide to financial health indicators.