21Shares Core Ethereum ETF Files Q2 2024 Report

Ticker: TETH · Form: 10-Q · Filed: Aug 28, 2024 · CIK: 1992508

Sentiment: neutral

Topics: 10-Q, ETF, cryptocurrency, Ethereum

TL;DR

21Shares Core Ethereum ETF filed its 10-Q for Q2 2024. Formerly Ark 21Shares Ethereum ETF.

AI Summary

21Shares Core Ethereum ETF filed its quarterly report for the period ended June 30, 2024. The ETF, formerly known as Ark 21Shares Ethereum ETF until September 6, 2023, is incorporated in Delaware and operates under IRS number 93-6828290. Its principal business address is 477 Madison Avenue, New York, NY 10022.

Why It Matters

This filing provides investors with an update on the financial status and operations of the 21Shares Core Ethereum ETF, crucial for understanding the performance and holdings of a significant cryptocurrency investment vehicle.

Risk Assessment

Risk Level: low — This is a standard quarterly filing providing operational and financial information, not indicating immediate or significant new risks.

Key Numbers

Key Players & Entities

FAQ

What is the primary purpose of this 10-Q filing?

This 10-Q filing is a quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934, providing an update for the period ended June 30, 2024.

When did the ETF change its name?

The ETF's name changed from Ark 21Shares Ethereum ETF to 21Shares Core Ethereum ETF on September 6, 2023.

In which state is the 21Shares Core Ethereum ETF incorporated?

The 21Shares Core Ethereum ETF is incorporated in Delaware.

What is the business address of the registrant?

The business address of the registrant, 21Shares Core Ethereum ETF, is 477 Madison Avenue, 6th Floor, New York, New York 10022.

What is the SEC file number for this ETF?

The SEC file number for the 21Shares Core Ethereum ETF is 001-42151.

Filing Stats: 4,694 words · 19 min read · ~16 pages · Grade level 14.1 · Accepted 2024-08-28 16:30:20

Key Financial Figures

Filing Documents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION

Financial Statements (Unaudited)

Item 1. Financial Statements (Unaudited) 1 (Unaudited) 1 Schedule of Investment at June 30, 2024 (Unaudited) 2 3 4 Notes to Unaudited Financial Statements 5

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

Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations 11

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk 13

Controls and Procedures

Item 4. Controls and Procedures 13

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings 14

Risk Factors

Item 1A. Risk Factors 14

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 14

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities 14

Mine Safety Disclosures

Item 4. Mine Safety Disclosures 14

Other Information

Item 5. Other Information 14

Exhibits

Item 6. Exhibits 15

– FINANCIAL INFORMATION

PART I – FINANCIAL INFORMATION

Financial Statements (Unaudited)

Item 1. Financial Statements (Unaudited) 21SHARES CORE ETHEREUM ETF June 30, 2024* (Unaudited) Assets Investment in ether, at fair value (cost $ 340,739 ) $ 342,300 Cash 59,241 Total assets 401,541 Liabilities Payable to Sponsor 59,241 Sponsor's fee payable – Total liabilities 59,241 Net assets $ 342,300 Net assets consist of Paid-in-capital $ 340,739 Accumulated earnings (loss) 1,561 $ 342,300 Shares issued and outstanding, no par value, unlimited amount authorized 20,000 Net asset value per share $ 17.12 * No comparative statement has been provided as this is the first fiscal year of the Trust's operations. The accompanying notes are an integral part of the Financial Statements. 1 21SHARES CORE ETHEREUM ETF SCHEDULE OF INVESTMENT June 30, 2024* (Unaudited) Quantity of ether Cost Fair Value % of Net Assets Investment in ether 100.0000 $ 340,739 $ 342,300 100.00 % Total investments $ 340,739 $ 342,300 100.00 % Liabilities in excess of other assets – – % Net assets $ 342,300 100.00 % * No comparative period presented as the Trust did not hold any ether as of December 31, 2023. The accompanying notes are an integral part of the Financial Statements. 2 21SHARES CORE ETHEREUM ETF For the period May 1, 2024 (initial seed creation date) through June 30, 2024* (Unaudited) Expenses Sponsor's fee $ – Total expenses – Less waiver and reimbursement – Net expenses – Net investment loss – Realized and change in unrealized gain (loss) Net realized gain (loss) on investment in ether – Net change in unrealized appreciation on investment in ether 1,561 Net realized and change in unrealized gain (loss) 1,561 Net increase in net assets resulting from operations $ 1,561 * No comparative statement has been provided as this is the first fiscal year of the Trust's operations. The accompanying not

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