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Grayscale Ethereum Staking Mini ETF, a passive trust holding Ether, reported net assets of $1,349,077 (amounts in thousands) at June 30, 2026, a 38% decrease over six months as the Ether price fell from $2,971.94 to $1,578.53. Shares outstanding rose to 89,790,788, and Principal Market NAV per Share declined from $28.06 to $15.02.
For the six months ended June 30, 2026, the Trust earned $16,896 (amounts in thousands) of staking reward income and net investment income of $14,984 (amounts in thousands), but recorded net realized and unrealized losses on Ether of ($1,155,214) (amounts in thousands), leading to a net decrease in net assets from operations of ($1,140,230) (amounts in thousands) and a total return of -46.47%.
Creations added $677,841 (amounts in thousands) of value while redemptions removed $369,689 (amounts in thousands), resulting in net capital inflows of $308,152 (amounts in thousands). Ether holdings increased to 854,642.67477818, including staked Ether generating rewards. After June 30, 2026, a new trust agreement requires mandatory cash distributions of net staking rewards no less often than quarterly, which the Trust currently intends to make monthly.
Grayscale Ethereum Staking Mini ETF updates its governing Trust Agreement to support a mandatory distribution framework for staking rewards. The Trust must convert Staking Consideration to cash at least quarterly and distribute net proceeds, and currently intends to pay these distributions monthly, subject to available rewards and expenses.
The Sponsor continues to treat the Trust as a grantor trust, so shareholders are viewed as directly owning Ether and related income, including staking rewards. Extensive tax disclosure highlights that U.S. federal tax treatment of digital assets and staking remains uncertain, the IRS’s new 2025 staking safe harbor may not fully apply, and adverse guidance could cause reclassification as a partnership or corporation, potentially adding entity-level tax, withholding on non‑U.S. investors and possible UBTI exposure for tax‑exempt holders.
Grayscale Ethereum Staking Mini ETF updated its governing trust agreement on August 6, 2026. The Sponsor and Trustee entered into a Third Amended and Restated Declaration of Trust and Trust Agreement that replaces the prior Second Amended and Restated Trust Agreement and its January 2026 amendment.
The revised agreement requires the Trust to convert staking rewards (Staking Consideration) to cash no less often than quarterly and promptly distribute the net cash proceeds, after Trust expenses and a Staking Fee, to shareholders. The Trust currently intends to make these net cash distributions on a monthly, but at least quarterly, basis. Additional conforming changes support the Trust’s staking program and mandatory distribution framework. A prospectus supplement under Rule 424(b)(3) is planned to update public disclosure, and shareholders are advised to consider potential tax consequences with their tax advisors.
Grayscale Ethereum Staking Mini ETF describes a proposed Third Amended and Restated Declaration of Trust and Trust Agreement expected to be effective on or around August 7, 2026. This amendment would replace the current Trust Agreement in full.
The change would require the Trust to begin regular cash distributions of the net cash proceeds of staking rewards to shareholders. The Trust must convert Staking Consideration to cash no less often than quarterly and promptly distribute the cash proceeds after deducting Trust expenses not assumed by the Sponsor, including a portion of the Staking Consideration paid to the Sponsor for facilitating staking arrangements. The amount of each distribution will depend on staking proceeds received. Shareholders are encouraged to consult tax advisors about potential tax consequences. Shares remain listed on NYSE Arca under the symbol ETH, and the Trust continues to operate outside the Investment Company Act of 1940.
Grayscale Ethereum Staking Mini ETF plans to execute a Third Amended and Restated Trust Agreement on or around August 7, 2026. The change would require the trust to convert staking rewards ("Staking Consideration") to cash no less often than quarterly and promptly distribute net proceeds, after expenses and sponsor fees, to shareholders.
The sponsor views this amendment as not materially adverse and as necessary or desirable to align with IRS Revenue Procedure 2025-31 so the trust can continue staking while aiming to remain a grantor trust. Extensive tax disclosures emphasize that U.S. federal tax treatment of the trust and digital assets, including staking, forks and airdrops, is uncertain and could change, potentially leading to different reporting, withholding, or entity-level taxation. Shareholders are urged to consult their tax advisers about the consequences of these developments.
Grayscale Ethereum Staking Mini ETF, through its sponsor Grayscale Investments Sponsors, LLC, is undergoing a finance leadership transition. Effective July 2, 2026, Kathryn Masci and Daniel Plourde are appointed interim Co-Chief Financial Officers of the sponsor.
Masci also becomes Principal Financial and Accounting Officer of the ETF and joins the sponsor’s Board of Managers. They succeed longtime CFO Edward McGee, who is stepping down for personal reasons and, according to the company, not due to any disagreement over operations, policies, or practices.
Grayscale Ethereum Staking Mini ETF reported a sharp Ether price-driven loss for the quarter ended March 31, 2026. Net assets fell from $2,181,155,000 to $1,804,771,000 as Ether’s principal market price declined from $2,971.94 to $2,095.22 per Ether.
The Trust’s Ether holdings rose from 733,993.75 to 861,376.86 Ether, mainly from creations of 218,563.69 Ether and 3,496.20 Ether of staking rewards, partly offset by 94,195.08 Ether redeemed and Ether used to pay fees. Principal Market NAV per Share dropped from $28.06 to $19.86, a total return of -29.22% for the quarter.
The Trust recorded net investment income of $7.4M, driven by $8.4M in staking reward income, but a net realized and unrealized loss on Ether of $688.5M produced an overall net decrease in net assets from operations of $681.1M. Governance was updated with a new Board of Managers for the Sponsor created on May 4, 2026.
Grayscale Ethereum Staking Mini ETF is introducing “Delayed Delivery Orders” for redemptions to help manage periods of digital asset liquidity constraints. Beginning on April 6, 2026, the sponsor may arrange redemptions where staked ether is delivered to a Liquidity Provider only when it becomes transferable.
Under these orders, the Variable Fee charged to Authorized Participants is adjusted based on the estimated time until digital asset delivery, with no later true-up if timing differs. Delayed Delivery Orders can be used only after the fund’s unstaked asset reserve, the “Liquidity Sleeve,” is exhausted, and only during unforeseen adverse liquidity events until that reserve is replenished. The policies are intended to align with NYSE Arca listing standards and IRS Procedure 2025‑31, but there is no assurance these tools will always provide enough liquidity to meet all redemption requests.
Grayscale Ethereum Staking Mini ETF is changing how it values Ether for operational purposes and for calculating net asset value. Effective April 1, 2026, the trust will move from using the CoinDesk Ether Price Index (ETX) to the CoinDesk Ether Benchmark Rate as its index price.
The new benchmark is a U.S. dollar reference rate built from multiple digital asset trading platforms such as Binance, Kraken, Gemini and others, using an algorithm designed to filter out outliers, adjust for inactivity and weight venues by liquidity. If this primary index is unavailable or deemed inaccurate, the sponsor will use a defined cascade of backups, including a Coin Metrics real-time rate, a principal market spot price, and ultimately a good faith estimate.
Grayscale Ethereum Staking Mini ETF provides exposure to Ether by holding the token directly in a Delaware statutory trust. As of December 31, 2025, the Trust held about 0.6% of all Ether in circulation, with each Share representing approximately 0.0094 Ether.
The Shares trade on NYSE Arca under the symbol ETH and can trade at small premiums or discounts to NAV; since launch, the closing price ranged from a 1.6% premium to a 0.7% discount. The Trust began Ethereum proof-of-stake Staking on October 6, 2025, with staking rewards shared among the Trust, Sponsor, Custodian and Staking Provider, while emphasizing cold-storage custody, limited activities, and extensive risk disclosures around digital assets, regulation, and staking.