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Grayscale Sui Staking ETF reported net assets of $21.0 million as of June 30, 2026, up from $4.3 million at December 31, 2025, driven mainly by $33.5 million of share creations that more than offset redemptions.
Despite asset growth, performance was weak: the Principal Market NAV per share fell from $20.20 to $10.07 over six months, a total return of -50.15%, reflecting SUI price depreciation from $1.40 to $0.70. Net realized and unrealized losses on SUI were $8.3 million, partially offset by $0.2 million of staking reward income, leaving a net decrease from operations of $8.2 million.
The trust began staking SUI on February 18, 2026 and incurred $32,000 of Sponsor’s Staking Fees, with Validator and Sponsor staking fees together equal to 23% of gross rewards. The base Sponsor’s Fee was cut from 2.5% to 0.35%, with a temporary waiver through May 18, 2026 reducing expenses. A subsequent August 6, 2026 amendment will require converting staking rewards to cash and distributing net proceeds to shareholders at least quarterly, which is expected to create recurring taxable distributions tied to future staking rewards.
Grayscale Sui Staking ETF updates its governing Trust Agreement to begin regular cash distributions of net staking rewards to shareholders. The Trust must convert Staking Consideration to cash at least quarterly and intends to distribute net cash proceeds, after a Staking Fee and expenses, on a monthly, but no less than quarterly, basis.
The Sponsor continues to treat the Trust as a grantor trust for U.S. federal income tax purposes, so income, gains, losses and deductions from SUI and staking are expected to flow through to shareholders. However, the IRS’s 2025 staking safe harbor may not be fully satisfied, and extensive new disclosure highlights that grantor trust status and the tax treatment of digital assets, staking rewards, forks and airdrops remain uncertain.
If the Trust were reclassified as a partnership or corporation, entity-level tax and withholding (including potential 21% corporate tax and 30% withholding on some payments to non‑U.S. investors) could materially reduce after-tax returns and create divergence between NAV and the value of SUI. Non‑U.S. and tax‑exempt holders face specific risks around FDAP income, effectively connected income and potential UBTI from staking.
Grayscale Sui Staking ETF entered into Amendment No. 2 to its Second Amended and Restated Declaration of Trust and Trust Agreement with CSC Delaware Trust Company on August 6, 2026. The changes focus on how staking rewards are converted to cash and distributed to shareholders.
The amendment requires the trust to reduce Staking Consideration to cash no less often than quarterly and promptly distribute the cash proceeds, after Trust expenses and the Staking Fee, to shareholders. The trust currently intends to make these distributions monthly, but at least quarterly. A prospectus supplement under Rule 424(b)(3) is expected to update related disclosure, and shareholders are advised to discuss potential tax consequences with their tax advisors.
DCG International Investments Ltd filed to permit the future public sale of 2,198,900 shares of GSUI common stock on NYSE Arca, with Canaccord Genuity Corp listed in the broker section. The shares were originally purchased from the issuer in a privately negotiated transaction dated August 2, 2024, for cash.
DCG International Investments Ltd also reports prior open-market sales of GSUI common stock during the last three months, including 2,000 shares on May 4, 2026 for proceeds of 26,967.2, and several additional trades between May 5 and August 3, 2026 in blocks ranging from 1,983 to 2,000 shares and 1,222 shares, each with stated cash proceeds.
DCG International Investments Ltd filed to sell up to 1,222 shares of common stock through broker Canaccord Genuity Corp on the NYSE Arca, with a proposed sale date of August 3, 2026. The filing lists an approximate market value of $12,220.00 for these shares and notes that the issuer has 2,198,900 shares outstanding. The shares were originally purchased from the issuer for cash in a privately negotiated transaction on August 2, 2024. The filing also details recent sales by DCG International Investments Ltd over the past three months, including multiple transactions in May and July 2026, each for around 1,983–2,000 shares and proceeds ranging from about $12,097.80 to $28,668.80.
DCG International Investments Ltd plans to sell 1,222 common shares of Canaccord Genuity Corp on NYSE Arca by July 31, 2026. These shares were acquired on August 2, 2024 in a privately negotiated, cash transaction from the issuer. The notice also lists several prior block sales during April, May, and July 2026.
DCG International Investments Ltd plans to sell up to 2,198,900 shares of common stock of GSUI through Canaccord Genuity Corp on or after July 30, 2026, with trading expected on NYSE Arca. These shares were acquired in a privately negotiated transaction from the issuer for cash on August 2, 2024.
Recent activity disclosed includes several sales of 2,000 shares each by DCG International Investments Ltd, such as a sale on April 30, 2026 for $26,199.40 and another on May 1, 2026 for $26,701.40, along with additional similar transactions over the following days.
Grayscale Sui Staking ETF plans to amend its Trust Agreement on or around August 7, 2026 to change how staking rewards are handled. The amendment would require the Trust to convert Staking Consideration to cash no less often than quarterly and promptly distribute the net cash proceeds to shareholders, after paying Trust expenses not assumed by the Sponsor, including a portion of the Staking Consideration to the Sponsor for facilitating staking arrangements.
The changes are intended to support the Trust’s staking program and a mandatory distribution framework through various conforming updates to the Trust Agreement. The size of future distributions will depend on the actual Staking Consideration received and cannot be predicted. Shareholders are advised to consult tax advisors about potential tax effects of these distributions. Shares continue to trade on NYSE Arca under the symbol GSUI.
Grayscale Sui Staking ETF, a Delaware trust traded under GSUI on NYSE Arca, plans to enter Amendment No. 2 to its Second Amended and Restated Trust Agreement on or around August 7, 2026. The amendment would require the Trust to convert Staking Consideration to cash no less often than quarterly and promptly distribute the net cash proceeds of staking rewards, after Trust expenses and a portion payable to the Sponsor for facilitating Staking Arrangements, to shareholders. The Sponsor views the change as not materially adverse and as necessary or desirable to conform to IRS Revenue Procedure 2025-31 so the Trust can continue to qualify as a grantor trust for U.S. federal income tax purposes, and is providing 20 days’ prior notice and expects to file a prospectus supplement once executed.
Supplemental tax and risk-factor disclosures explain that the Sponsor intends the Trust to be treated as a grantor trust, but classification is uncertain given evolving guidance on digital assets and staking. If grantor-trust status were lost, the Trust could be treated as a partnership or as a corporation, in which case it could incur entity-level U.S. federal income tax at 21%, and certain distributions to non-U.S. shareholders could face 30% U.S. withholding tax. The materials also describe broader uncertainty in the U.S. tax treatment of digital assets, including forks, airdrops and staking rewards, potential FDAP withholding for non-U.S. holders, possible recognition of unrelated business taxable income by tax-exempt investors, and the possibility that shareholders may incur tax liabilities from staking-related income even when they do not receive corresponding cash distributions.