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Financial statements

21Shares Ethereum ETF financial statements

Income statement, balance sheet and cash flow statement for the last 1 fiscal years, taken from the XBRL data 21Shares Ethereum ETF files with the SEC in its annual reports.

In USD millions, except per-share amounts. Outflows in the cash flow statement are negative.

Income statement

FY2025
Operating expenses0.06
Interest income0
Net income1.38

Balance sheet

FY2025
Total assets31.3
Accrued liabilities0
Paid-in capital25.5
Retained earnings5.76
Shareholders' equity31.3
Total equity31.3

Cash flow statement

FY2025
Net income1.38

Key metrics

Worked out from the statements above. Latest values use the trailing twelve months to June 30, 2026; growth uses fiscal years. Valuation uses the share price of $13.36 on September 28, 2026.

Profitability

MetricValueHow it is calculated
Return on equity (ROE)-56.5%Net income / average shareholders' equity (opening and closing). Not shown when equity is negative.
Return on assets (ROA)-56.5%Net income / average total assets.

Balance sheet health

MetricValueHow it is calculated
Tangible book value$12.9MShareholders' equity - goodwill - intangible assets.

Valuation

MetricValueHow it is calculated
Market cap$21.6MShare price x shares outstanding.
Enterprise value$21.6MMarket cap + total debt - cash - short-term investments.
P/B1.68xMarket cap / shareholders' equity. Only when equity is positive.
Price / tangible book1.68xMarket cap / tangible book value, when positive.
Earnings yield-33.7%Net income / market cap (the inverse of P/E).
Was 21Shares Ethereum ETF profitable in fiscal 2025?

Yes. Net income was $1.4M, a net margin of -.

Source: SEC EDGAR XBRL company facts. Where a company tags only year-to-date figures, quarters are worked out as differences. Where a line is not tagged it is left empty, never estimated.

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