US Oil Fund LP Files Q3 2024 10-Q

Ticker: USO · Form: 10-Q · Filed: Nov 8, 2024 · CIK: 1327068

Sentiment: neutral

Topics: 10-Q, oil-futures, financials

Related Tickers: USO

TL;DR

USO Q3 10-Q filed: $1.48B assets, $185M liabilities. Oil futures exposure detailed.

AI Summary

United States Oil Fund, LP (USO) filed its 10-Q for the period ending September 30, 2024. The filing details its financial position and operational activities related to oil futures contracts. Key figures include total assets of $1.48 billion and liabilities of $185.36 million as of September 30, 2024.

Why It Matters

This filing provides investors with a detailed look into the financial health and holdings of the United States Oil Fund, LP, a significant player in oil-related investments.

Risk Assessment

Risk Level: medium — The fund's performance is directly tied to volatile oil prices and the complexities of futures contracts, posing inherent risks.

Key Numbers

Key Players & Entities

FAQ

What were the total assets of the United States Oil Fund, LP as of September 30, 2024?

As of September 30, 2024, the United States Oil Fund, LP reported total assets of $1,482,900,000.

What were the total liabilities of the United States Oil Fund, LP as of September 30, 2024?

The total liabilities of the United States Oil Fund, LP as of September 30, 2024, were $185,362,500.

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

The fiscal year end for United States Oil Fund, LP is December 31.

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

The SEC file number for United States Oil Fund, LP is 001-32834.

What is the primary business address for United States Oil Fund, LP?

The primary business address for United States Oil Fund, LP is 1850 Mt. Diablo Blvd., Suite 640, Walnut Creek, CA 94596.

Filing Stats: 4,460 words · 18 min read · ~15 pages · Grade level 13.8 · Accepted 2024-11-08 13:00:40

Filing Documents

FINANCIAL INFORMATION

Part I. FINANCIAL INFORMATION Page

Condensed Financial Statements

Item 1. Condensed Financial Statements. 1

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. 21

Quantitative and Qualitative Disclosures About Market Risk

Item 3. Quantitative and Qualitative Disclosures About Market Risk. 43

Controls and Procedures

Item 4. Controls and Procedures. 44

OTHER INFORMATION

Part II. OTHER INFORMATION

Legal Proceedings

Item 1. Legal Proceedings. 45

Risk Factors

Item 1A. Risk Factors. 47

Unregistered Sales of Equity Securities and Use of Proceeds

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds. 48

Defaults Upon Senior Securities

Item 3. Defaults Upon Senior Securities. 48

Mine Safety Disclosures

Item 4. Mine Safety Disclosures. 48

Other Information

Item 5. Other Information. 48

Exhibits

Item 6. Exhibits. 49 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 September 30, 2024 (Unaudited) and December 31, 2023 2 Condensed Schedules of Investments (Unaudited) at September 30, 2024 and December 31, 2023 3 Condensed Statements of Operations (Unaudited) for the three and nine months ended September 30, 2024 and 2023 5 Condensed Statements of Changes in Partners' Capital (Unaudited) for the three and nine months ended September 30, 2024 and 2023 6 Condensed Statements of Cash Flows (Unaudited) for the nine months ended September 30, 2024 and 2023 7 Notes to Condensed Financial Statements (Unaudited) for the period ended September 30, 2024 8 1 Table of Contents United States Oil Fund, LP Condensed Statements of Financial Condition At September 30, 2024 (Unaudited) and December 31, 2023 September 30, 2024 December 31, 2023 Assets Cash and cash equivalents (at cost $ 1,111,104,063 and $ 952,408,574 , respectively) (Notes 2 and 5) $ 1,111,104,063 $ 952,408,574 Equity in trading accounts: Cash and cash equivalents (at cost $ 294,884,044 and $ 511,287,941 , respectively) 294,884,044 511,287,941 Unrealized gain (loss) on open commodity futures contracts 8,045,568 3,051,930 Unrealized gain (loss) on open OTC commodity swap contracts ( 1,931 ) ( 1,906 ) Receivable for shares sold — 113,785,226 Dividends receivable 2,454,155 1,460,430 Interest receivable 2,842,721 4,646,281 Prepaid insurance 109,418 72,180 ETF transaction fees receivable 1,000 2,000 Total Assets $ 1,419,439,038 $ 1,586,712,656 Liabilities and Partners' Capital Payable due to Broker $ 18,383,721 $ 16,928,846 Payable for shares redeemed 55,891,173 — General Partner management fees payable (Note 3) 490,538 574,149 Professional fees payable 1,527,291 1,629,830 Brokerage commissions payable 119,336 119,336 Dir

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