Sample Name
Sample Code
Sample Name
Sample Code
Sample Name
Sample Code
4
United Sts Brent Oil Fd Lp Unit
BNO
5
ProShares Ultra Energy
DIG
| (FY)Nov 30, 2025 | (Q4)Nov 30, 2025 | (Q2)May 31, 2025 | (FY)Nov 30, 2024 | (Q4)Nov 30, 2024 | (Q2)May 31, 2024 | (FY)Nov 30, 2023 | (Q4)Nov 30, 2023 | (Q2)May 31, 2023 | (FY)Nov 30, 2022 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||
| Current assets | ||||||||||
| Cash, cash equivalents and short term investments | 6.19%67.47M | 6.19%67.47M | 0.55%65.88M | 151.16%63.54M | 151.16%63.54M | 277.30%65.53M | 63.43%25.3M | --25.3M | 29.87%17.37M | 18.98%15.48M |
| -Cash and cash equivalents | 6.19%67.47M | 6.19%67.47M | 0.55%65.88M | 151.16%63.54M | 151.16%63.54M | 277.30%65.53M | 63.43%25.3M | --25.3M | 29.87%17.37M | 18.98%15.48M |
| Receivables | 531.25%24.72M | 531.25%24.72M | -50.92%3.64M | -27.77%3.92M | -27.77%3.92M | 55.24%7.41M | 96.69%5.42M | --5.42M | -4.63%4.77M | -84.15%2.76M |
| -Accounts receivable | 0.52%2.37M | 0.52%2.37M | -41.67%3.25M | -56.50%2.36M | -56.50%2.36M | 17.53%5.56M | 101.82%5.42M | --5.42M | -5.42%4.73M | -42.01%2.69M |
| -Related party accounts receivable | 1,265.96%21.26M | 1,265.96%21.26M | --0 | --1.56M | --1.56M | ---- | --0 | --0 | --0 | -99.70%37.94K |
| -Other receivables | 296,603.30%1.08M | 296,603.30%1.08M | -78.80%391.42K | --364 | --364 | 4,594.76%1.85M | ---- | ---- | --39.32K | -38.09%32.1K |
| Prepaid assets | -14.75%1.57M | -14.75%1.57M | --1.48M | 2,207.48%1.85M | 2,207.48%1.85M | ---- | -51.68%80K | --80K | -59.85%265.98K | -5.72%165.55K |
| Restricted cash | --0 | --0 | ---- | --391.06K | --391.06K | ---- | ---- | ---- | ---- | ---- |
| Total current assets | 34.54%93.76M | 34.54%93.76M | -2.65%71M | 126.28%69.69M | 126.28%69.69M | 225.52%72.94M | 67.38%30.8M | --30.8M | 17.68%22.41M | -39.81%18.4M |
| Non current assets | ||||||||||
| Net PPE | 81.76%693.49K | 81.76%693.49K | 11.63%895.08K | -68.64%381.55K | -68.64%381.55K | -47.33%801.82K | 163.74%1.22M | --1.22M | 67.61%1.52M | -65.60%461.33K |
| -Gross PPE | 19.69%2M | 19.69%2M | 172.53%2.19M | -33.20%1.67M | -33.20%1.67M | -71.34%801.82K | 59.07%2.5M | --2.5M | 54.52%2.8M | -22.97%1.57M |
| -Accumulated depreciation | -1.27%-1.3M | -1.27%-1.3M | ---1.29M | -0.50%-1.29M | -0.50%-1.29M | ---- | -15.48%-1.28M | ---1.28M | -41.34%-1.28M | -59.15%-1.11M |
| Non current accounts receivable | ---- | ---- | ---- | ---- | ---- | --391.06K | ---- | ---- | ---- | ---- |
| Related parties assets | 1,265.96%21.26M | 1,265.96%21.26M | --0 | --1.56M | --1.56M | ---- | --0 | --0 | --0 | -99.70%37.94K |
| Non current deferred assets | -62.02%440.39K | -62.02%440.39K | 98.73%1.24M | -38.96%1.16M | -38.96%1.16M | -59.53%625.02K | -12.55%1.9M | --1.9M | --1.54M | --2.17M |
| Non current prepaid assets | 0.00%500K | 0.00%500K | --0 | 87.98%500K | 87.98%500K | --1.25M | --265.98K | --265.98K | ---- | --0 |
| Total non current assets | -19.95%1.63M | -19.95%1.63M | -30.34%2.14M | -39.66%2.04M | -39.66%2.04M | 0.05%3.07M | 28.43%3.38M | --3.38M | 237.66%3.07M | 96.39%2.63M |
| Total assets | 32.99%95.39M | 32.99%95.39M | -3.77%73.14M | 109.86%71.73M | 109.86%71.73M | 198.38%76M | 62.50%34.18M | --34.18M | 27.70%25.47M | -34.08%21.03M |
| Liabilities | ||||||||||
| Current liabilities | ||||||||||
| Payables | -46.65%1.6M | -46.65%1.6M | -22.59%4.13M | -73.42%2.99M | -73.42%2.99M | 53.98%5.34M | 296.55%11.25M | --11.25M | 22.47%3.46M | 7.47%2.84M |
| -accounts payable | 0.00%59.2K | 0.00%59.2K | --59.2K | --59.2K | --59.2K | ---- | --0 | --0 | ---- | ---- |
| -Total tax payable | -47.60%1.54M | -47.60%1.54M | -20.04%2.93M | -21.14%2.93M | -21.14%2.93M | 8.74%3.67M | 31.01%3.72M | --3.72M | 19.20%3.37M | 7.47%2.84M |
| -Due to related parties current | ---- | ---- | -31.76%1.14M | --0 | --0 | 1,700.71%1.67M | --7.54M | --7.54M | --92.63K | --0 |
| Current accrued expenses | -30.93%840.55K | -30.93%840.55K | 307.38%1.24M | 706.30%1.22M | 706.30%1.22M | -34.45%304.66K | -48.07%150.94K | --150.94K | 48.24%464.76K | 101.96%290.65K |
| Current debt and capital lease obligation | 29.24%1M | 29.24%1M | -19.02%972.47K | -41.51%774.41K | -41.51%774.41K | -8.46%1.2M | 86.34%1.32M | --1.32M | 61.47%1.31M | 23.15%710.55K |
| -Current debt | 4.35%501.52K | 4.35%501.52K | 4.66%494K | 4.37%480.62K | 4.37%480.62K | 2.27%471.99K | 1.30%460.5K | --460.5K | 51.84%461.52K | 503.36%454.58K |
| -Current capital lease obligation | 69.95%499.3K | 69.95%499.3K | -34.36%478.46K | -65.98%293.79K | -65.98%293.79K | -14.28%728.87K | 237.35%863.51K | --863.51K | 67.23%850.32K | -48.97%255.97K |
| Current deferred liabilities | --0 | --0 | --0 | -91.55%128.4K | -91.55%128.4K | 5.39%645.92K | 30.23%1.52M | --1.52M | -54.44%612.89K | 304.64%1.17M |
| Current liabilities | -32.75%3.44M | -32.75%3.44M | -15.27%6.34M | -64.13%5.11M | -64.13%5.11M | 27.88%7.49M | 184.63%14.25M | --14.25M | 10.45%5.85M | 37.15%5.01M |
| Non current liabilities | ||||||||||
| Long term debt and capital lease obligation | -16.91%1.67M | -16.91%1.67M | -4.48%2.15M | -27.79%2.01M | -27.79%2.01M | -34.62%2.26M | -5.61%2.79M | --2.79M | 8.50%3.45M | -19.39%2.95M |
| -Long term debt | -25.21%1.51M | -25.21%1.51M | -22.05%1.76M | -19.28%2.01M | -19.28%2.01M | -17.10%2.26M | -15.56%2.49M | --2.49M | -14.43%2.72M | -13.34%2.95M |
| -Long term capital lease obligation | --167.18K | --167.18K | --396.25K | --0 | --0 | --0 | --293.79K | --293.79K | --728.87K | --0 |
| Total non current liabilities | -16.91%1.67M | -16.91%1.67M | -4.48%2.15M | -27.79%2.01M | -27.79%2.01M | -34.62%2.26M | -5.61%2.79M | --2.79M | 8.50%3.45M | -19.39%2.95M |
| Total liabilities | -28.28%5.11M | -28.28%5.11M | -12.77%8.5M | -58.18%7.12M | -58.18%7.12M | 4.71%9.74M | 114.05%17.04M | --17.04M | 9.72%9.3M | 8.83%7.96M |
| Shareholders'equity | ||||||||||
| Share capital | 138.10%2.43K | 138.10%2.43K | 0.00%1.02K | 16.82%1.02K | 16.82%1.02K | 16.82%1.02K | 0.00%874 | --874 | 0.00%874 | 0.00%874 |
| -common stock | 138.10%2.43K | 138.10%2.43K | 0.00%1.02K | 16.82%1.02K | 16.82%1.02K | 16.82%1.02K | 0.00%874 | --874 | 0.00%874 | 0.00%874 |
| Retained earnings | -123.59%-3.47M | -123.59%-3.47M | -9.90%14.74M | -2.81%14.71M | -2.81%14.71M | 15.58%16.36M | 36.78%15.13M | --15.13M | 49.70%14.16M | -51.01%11.06M |
| Paid-in capital | 109.62%104.59M | 109.62%104.59M | 0.00%49.9M | 2,382.34%49.9M | 2,382.34%49.9M | 2,382.34%49.9M | 0.00%2.01M | --2.01M | 0.00%2.01M | 0.00%2.01M |
| Gains losses not affecting retained earnings | --5.5K | --5.5K | ---- | --0 | --0 | ---- | ---- | ---- | ---- | ---- |
| Other equity interest | ---10.85M | ---10.85M | ---- | ---- | ---- | ---- | ---- | ---- | ---- | ---- |
| Total stockholders'equity | 39.74%90.28M | 39.74%90.28M | -2.45%64.64M | 276.85%64.61M | 276.85%64.61M | 309.81%66.26M | 31.12%17.14M | --17.14M | 40.99%16.17M | -46.84%13.07M |
| Total equity | 39.74%90.28M | 39.74%90.28M | -2.45%64.64M | 276.85%64.61M | 276.85%64.61M | 309.81%66.26M | 31.12%17.14M | --17.14M | 40.99%16.17M | -46.84%13.07M |
| Currency Unit | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD | HKD |
| Audit Opinions | Unqualified Opinion with Explanatory Notes | -- | -- | Unqualified Opinion with Explanatory Notes | -- | -- | Unqualified Opinion | -- | -- | Unqualified Opinion |