United States Gasoline Fund LP Files Q2 2024 10-Q

Ticker: UGA · Form: 10-Q · Filed: Aug 8, 2024 · CIK: 1396878

Sentiment: neutral

Topics: commodity-fund, 10-Q, energy, futures

Related Tickers: UGA

TL;DR

**USGS 10-Q filed: Q2 2024 financials out. Check for gas price exposure.**

AI Summary

United States Gasoline Fund, LP filed its 10-Q for the period ending June 30, 2024. The filing details financial information for the fund, which invests in gasoline futures contracts. Key financial data and operational details are presented for the second quarter of 2024.

Why It Matters

This filing provides investors with crucial financial updates on the United States Gasoline Fund, LP, impacting decisions related to energy commodity investments.

Risk Assessment

Risk Level: medium — The fund's performance is directly tied to volatile gasoline commodity prices, posing inherent market risks.

Key Numbers

Key Players & Entities

FAQ

What is the primary investment objective of the United States Gasoline Fund, LP?

The filing indicates the fund is related to investments in gasoline futures contracts, suggesting its objective is to track the price of gasoline.

What is the fiscal year end for the United States Gasoline Fund, LP?

The fiscal year end for the United States Gasoline Fund, LP is December 31st.

What is the SEC file number for the United States Gasoline Fund, LP?

The SEC file number for the United States Gasoline Fund, LP is 001-33975.

What is the business address of the United States Gasoline Fund, LP?

The business address is 1850 Mt. Diablo Blvd., Suite 640, Walnut Creek, CA 94596.

What type of financial instrument does the fund primarily deal with?

The filing references 'GeneralPartnerMember' and 'LimitedPartnerMember' in relation to the fund, and the context of gasoline futures suggests it's a commodity-based fund.

Filing Stats: 4,575 words · 18 min read · ~15 pages · Grade level 13.7 · Accepted 2024-08-08 16:33:58

Filing Documents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION Page Item I. Condensed Financial Statements. 3

Management's Discussion and Analysis of Financial Condition and Results of Operations

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations. 20

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk. 39

Controls and Procedures

Item 4. Controls and Procedures. 41

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings. 42

Risk Factors

Item 1A. Risk Factors. 45

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 45

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities. 46

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 46

Other Information

Item 5. Other Information. 46

Exhibits

Item 6. Exhibits. 47 2 Table of Contents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION

Condensed Financial Statements

Item 1. Condensed Financial Statements. Index to Condensed Financial Statements Documents Page Condensed Statements of Financial Condition at June 30, 2024 (Unaudited) and December 31, 2023 4 Condensed Schedules of Investments at June 30, 2024 (Unaudited) and December 31, 2023 5 Condensed Statements of Operations (Unaudited) for the three and six months ended June 30, 2024 and 2023 7 Condensed Statements of Changes in Partners' Capital (Unaudited) for the three and six months ended June 30, 2024 and 2023 8 Condensed Statements of Cash Flows (Unaudited) for the six months ended June 30, 2024 and 2023 9 Notes to Condensed Financial Statements (Unaudited) for the period ended June 30, 2024 10 3 Table of Contents United States Gasoline Fund, LP Condensed Statements of Financial Condition At June 30, 2024 (Unaudited) and December 31, 2023 June 30, 2024 December 31, 2023 Assets Cash and cash equivalents (at cost $ 79,995,720 and $ 45,845,199 , respectively) (Notes 2 and 5) $ 79,995,720 $ 45,845,199 Equity in trading accounts: Cash and cash equivalents (at cost $ 19,528,778 and $ 40,626,444 , respectively) 19,528,778 40,626,444 Unrealized gain (loss) on open commodity futures contracts 4,755,702 ( 1,664,279 ) Dividends receivable 152,094 158,330 Interest receivable 246,771 196,367 Prepaid professional fees 32,485 — Prepaid insurance 9,393 4,133 Total Assets $ 104,720,943 $ 85,166,194 Liabilities and Partners' Capital General Partner management fees payable (Note 3) $ 46,329 $ 42,835 Professional fees payable 33,069 201,750 Brokerage commissions payable 21,403 21,403 Directors' fees payable 2,703 1,711 License fees payable 7,934 426 Total Liabilities 111,438 268,125 Commitments and Contingencies (Notes 3, 4 & 5) Partners' Capital General Partners — — Limited Partners 104,609,505 84,898,069 Total Partners' Capital 104,609,505 84,898,0

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