The iShares S&P GSCI Commodity-Indexed Trust filed its Form 10-Q for the quarterly period ended September 30, 2026, disclosing financial results and asset data for the three and nine months ended on that date.

Key Highlights

  • Net assets of $1,027,408,341 were reported at September 30, 2026, compared with $1,081,674,701 at December 31, 2025, according to the filing.
  • Net asset value per share was $35.55 at September 30, 2026, up from $23.09 at December 31, 2025, the filing stated.
  • Shares outstanding totaled 28,900,000 at September 30, 2026, down from 46,850,000 at December 31, 2025, reflecting net redemptions over the nine-month period.
  • Net increase in net assets from operations was $206,505,299 for the three months ended September 30, 2026, driven by net realized gain of $114,686,126 and net change in unrealized appreciation of $84,646,401.
  • Nine-month net increase in net assets from operations was $398,333,045, compared with $48,057,463 for the same period in 2025, the filing disclosed.
  • Total interest income for the nine months ended September 30, 2026 was $27,049,608, versus $31,814,938 for the same period in 2025.
  • Net decrease in shares over the nine months was 17,950,000, with 13,700,000 shares issued and 31,650,000 shares redeemed, the filing reported.

iShares S&P GSCI Trust Financial Results for the Nine Months Ended September 30, 2026

According to the Form 10-Q filed with the SEC, the iShares S&P GSCI Commodity-Indexed Trust (NYSE Arca:GSG) reported total assets of $1,028,064,767 at September 30, 2026. The trust's assets included short-term investments at fair value of $935,248,208 and short-term investments held at the broker (restricted) at fair value of $82,201,836. Total liabilities stood at $656,426, consisting entirely of the sponsor's fee payable.

The filing disclosed that for the nine months ended September 30, 2026, the trust recorded net realized gain from futures contracts of $373,712,545, compared with $48,119,207 in the prior-year period. Total expenses for the nine-month period were $5,891,600, comprised of a sponsor's fee of $5,505,124 and brokerage commissions and fees of $386,476. Net investment income for the nine months was $21,158,008. Net increase in net assets per share for the nine months ended September 30, 2026 was $12.28, based on average shares outstanding during the period, versus $1.08 for the same period in 2025.

Capital share transactions over the nine-month period resulted in contributions for shares issued of $148,615,137 in the first quarter, $225,059,716 in the second quarter, and $51,887,755 in the third quarter, the filing stated. Distributions for shares redeemed across the nine months totaled $549,586,380, $258,306,050, and $70,269,583 in the first, second, and third quarters, respectively. As of October 31, 2026, the registrant had 28,500,000 shares outstanding, the filing noted.

What Was Disclosed

The trust filed its quarterly report covering the period ended September 30, 2026, disclosing net assets of approximately $1.03 billion, a net asset value per share of $35.55, nine-month operational gains of $398,333,045, and a net reduction of 17,950,000 shares outstanding over the period.