S&P 500 Consumer Discretionary Sector SEC Filings — March 27, 2026

27-03-2026

Amendment No. 4 to Schedule 14D-9 updates disclosures related to the ongoing cash tender offer by Huron MergeCo., Inc. (wholly owned subsidiary of Saltchuk Resources, Inc.) to acquire all outstanding shares of Great Lakes Dredge & Dock Corporation at $17.00 per share pursuant to the Merger Agreement dated February 10, 2026. Key changes include an increase in the 2026 annual retainer for non-employee directors to $176,000 (with expected 100% cash payment for certain directors due to administrative issues) and the retirement of David Johanson, Senior Vice President, effective March 27, 2026, with continued vesting of his equity awards under a new Restrictive Covenant Agreement. Terms of a retention plan for executives remain under development between the Company and Saltchuk.

• ·Non-employee director retainers generally payable $80,000 in cash and $96,000 in fully vested shares (adjusted from prior $80,000 cash/$80,000 shares structure)
• ·Additional retainers for non-Chair Audit Committee members: $5,000; Compensation: $4,000; Nominating, Corporate Governance and Sustainability: $4,000 (paid 50% cash/50% equity for Chairs except Board Chair 100% equity)
• ·David Johanson's non-competition, non-solicitation, and non-interference obligations under Restrictive Covenant Agreement extend through March 27, 2028
• ·Offer to Purchase and Letter of Transmittal filed as Exhibits (a)(1)(i) and (a)(1)(ii); Restrictive Covenant Agreement filed as new Exhibit (e)(15)

27-03-2026

Shizuoka Financial Group, Inc. (Shizuoka FG) and The Bank of Nagoya, Ltd. entered into a Memorandum of Understanding (MOU) on March 27, 2026, to proceed with discussions toward a business integration via share exchange, targeting an effective date of April 1, 2028, under which Shizuoka FG will become the wholly-owning parent and The Bank of Nagoya a wholly-owned subsidiary, leading to delisting of Nagoya's shares. The integration aims to achieve synergies through broader-area collaboration, improved efficiency via shared resources, and enhanced capital efficiency (ROE), building on their existing 'Shizuoka Nagoya Alliance' since April 2022. As of December 31, 2025, Shizuoka FG reports consolidated total assets of ¥15,878,358 million and deposits of ¥12,101,303 million, while The Bank of Nagoya has ¥6,235,491 million and ¥5,384,984 million, respectively.

• ·Integration preparation committee to be co-chaired by Presidents Shibata and Fujiwara.
• ·Share exchange ratio to be determined post due diligence and third-party valuation.
• ·Definitive agreement scheduled for March 2027; Nagoya shareholder meeting December 2027.
• ·Shizuoka FG plans simplified share exchange without shareholder approval, subject to confirmation.

27-03-2026

United States 12 Month Oil Fund, LP furnished its audited annual financial statements for the year ended December 31, 2025, reporting total assets of $36,815,860, down 25.8% from $49,635,690 as of December 31, 2024, primarily due to unrealized losses on open commodity futures contracts worsening to $(3,032,474) from $(478,755) and a decline in trading account cash equivalents to $7,949,567 from $18,058,747. Partners’ capital decreased 25.9% to $36,643,640 from $49,416,184, with net asset value per share falling 12.4% to $33.31 and limited partners’ shares outstanding reduced to 1,100,000 from 1,300,000. Independent auditors issued an unqualified opinion, confirming effective internal control over financial reporting with no critical audit matters.

• ·Total liabilities decreased to $172,220 from $219,506.
• ·Auditors: Cohen & Company, Ltd., Philadelphia, Pennsylvania; served since 2023.
• ·Open commodity futures contracts include 54 NYMEX WTI Crude Oil Futures CL February 2026 (notional $3,662,487, unrealized loss $(561,808)) and 54 March 2026 (notional $3,569,070, unrealized loss $(479,190)).
• ·Form 10-K for 2025 filed separately with SEC.

27-03-2026

Marriott International, Inc. has issued its 2026 Proxy Statement for the virtual Annual Meeting on May 8, 2026, at 8:30 a.m. ET, where shareholders of record as of March 11, 2026, will vote on electing 12 director nominees (Board recommends FOR each), ratifying Ernst & Young LLP as independent auditors for fiscal year 2026 (FOR), and an advisory vote to approve executive compensation (FOR). As of the record date, 264,931,993 shares of Class A common stock were outstanding, each entitled to 10 votes. No financial performance metrics or period-over-period comparisons are discussed in this procedural filing.

• ·Annual Meeting access: www.virtualshareholdermeeting.com/MAR2026; requires control number.
• ·Voting methods: Internet (www.proxyvote.com), phone, mail, or online during meeting; deadline May 7, 2026, 11:59 p.m. ET for phone/Internet.
• ·Retirement Plan voting instructions due by May 5, 2026, 11:59 p.m. ET.
• ·Director election: majority of votes cast (FOR > AGAINST); abstentions and broker non-votes have no effect.
• ·Ratification and say-on-pay: majority of shares present and entitled to vote; abstentions count as AGAINST.

27-03-2026

WaterBridge Infrastructure LLC, a Delaware LLC operating the largest integrated produced water infrastructure network in the US primarily in the Delaware Basin, filed a Form S-1 registration statement on March 27, 2026, to register up to 83,250,000 Class A shares for resale by selling shareholders, including 76,440,150 shares issuable upon redemption of OpCo Units and cancellation of Class B shares. The company, which completed its IPO on September 18, 2025 following formation on April 11, 2025, is a controlled company with Five Point Infrastructure LLC owning 58,682,925 OpCo Units, 58,682,925 Class B shares, and 3,411,735 Class A shares, representing approximately 50.3% of combined voting power as of March 20, 2026. Class A shares (NYSE/NYSE Texas: WBI) had a last reported sales price of $26.62 on March 26, 2026, with 123,456,209 Class A shares to be outstanding upon full offering.

• ·Company formed on April 11, 2025; IPO closed September 18, 2025.
• ·Principal executive offices: 5555 San Felipe Street, Suite 1200, Houston, Texas 77056; phone (713) 230-8864.
• ·SIC Code: 1389; EIN: 33-4546086.
• ·Controlled company status exempts from certain NYSE/NYSE Texas governance requirements; ceases if Five Point ownership falls below 40% or initial shareholders below 50%.
• ·Website: www.wbinfra.com.

27-03-2026

Lifeloc Technologies reported revenue growth of 6% to $9.027 million for FY2025 ended December 31, 2025, compared to $8.538 million in FY2024, with gross margins remaining essentially flat at 40.3% versus 40.4%. However, the net loss widened to $2.470 million ($0.90 per diluted share) from $1.053 million ($0.41 per diluted share), driven primarily by a $1.159 million non-cash charge for increased deferred tax valuation allowance, while cash and cash equivalents declined to $746,001 from $1.244 million. Operating loss improved slightly to $1.230 million from $1.408 million, and loss before taxes decreased to $1.311 million from $1.405 million.

• ·Deferred tax valuation allowance increased to $1.738 million in 2025 from $187 thousand in 2024.
• ·Production mold fabrication for SpinDetect™ disk planned for Q1 2026, with first article moldings in April 2026.
• ·Total assets decreased to $6.687 million from $8.725 million; stockholders' equity declined to $4.104 million from $6.226 million.
• ·Net cash used in operating activities improved to $499K from $1.328M.

27-03-2026

LM Funding America reported Q4 2025 revenue of $2.4 million, up 8.7% sequentially from Q3 and 19.2% YoY, driven by 22.0 Bitcoin mined (up 25% seq) amid higher hashrate from the Mississippi facility. However, mining margin fell to 25% from 49% sequentially due to lower Bitcoin prices, resulting in a $17.9 million net loss and $9.3 million Core EBITDA loss versus Q4 2024 net income of $1.0 million and Core EBITDA of $3.8 million, primarily from $7.8 million non-cash Bitcoin fair value losses and $5.4 million mining equipment impairment. Full-year 2025 revenue was $8.8 million, with Bitcoin holdings doubling to 356.4 BTC valued at $31.2 million.

• ·Bitcoin holdings grew from ~150 BTC at start of 2025 to 356.4 BTC at year-end, including 164 BTC acquired in August and 47 in December.
• ·As of Feb 28, 2026, 1.11 Bitcoin per share.
• ·Repurchased >3.3 million shares and 7.2 million warrants using Galaxy Digital loan facility.
• ·Energized hashrate reached ~750 PH/s at year-end 2025, ~782 PH/s by Feb 2026.
• ·Operational capacity expanded to 26 MW across Oklahoma and Mississippi.

27-03-2026

First Watch Restaurant Group, Inc. terminated the employment of Dan Jones, its Chief Operations Officer, on March 27, 2026, as part of a restructuring of its operations leadership structure. Post-separation, the Company's operations leadership will report directly to the President and Chief Executive Officer. The Company recognized Mr. Jones' substantial contributions during a transformational period.

27-03-2026

GrafTech International Ltd (EAF) filed a DEFA14A Definitive Additional Materials proxy statement on March 27, 2026, pursuant to Section 14(a) of the Securities Exchange Act of 1934. The filing indicates no fee was required and is marked as Definitive Additional Materials rather than preliminary or soliciting material.

• ·Filing Type: DEFA14A (Schedule 14A)
• ·Checked box: Definitive Additional Materials
• ·Payment of Filing Fee: No fee required

27-03-2026

COMMUNITY FINANCIAL SYSTEM, INC. (CBU) filed a DEFA14A Definitive Additional Proxy Materials on March 27, 2026, pursuant to Section 14(a) of the Securities Exchange Act of 1934. The filing is by the registrant with no fee required and no substantive proposals, financial data, or changes detailed in the provided header content. This appears to be supplemental material to prior proxy statements.

27-03-2026

Equifax's 2026 Proxy Statement details 2025 record revenue of $6.075 billion, up 7% YoY from 2024, and adjusted EPS of $7.65, up 5% YoY, resulting in AIP payouts of 152.1% of target for CEO Mark W. Begor and 154.5% average for other NEOs amid U.S. mortgage and hiring market weakness. However, AIP payouts were below target in 2022-2024 due to unprecedented U.S. mortgage declines and macroeconomic challenges, with 2022-2024 LTI cycles (TSR and Adjusted EBITDA performance shares) also paying out below target. The filing nominates 10 directors for election, highlights board refreshment with 9/10 independent nominees, and outlines governance practices including separate CEO/Chairman roles and shareholder engagement with 55% of shares.

• ·Shareholder outreach post-2025 Annual Meeting engaged investors holding 55% of outstanding shares, discussing compensation, governance, AI oversight, and consumer initiatives.
• ·Compensation Committee approved 2025 CEO arrangement with enhanced retentive elements and increased target LTI opportunity; 2026 changes include 5-year LTI horizon and flat CEO pay.
• ·Governance highlights: Director stock ownership 5x retainer (independents), 6x/3x base salary (CEO/other execs); limits on outside boards; no poison pill; proposal to lower special meeting threshold to 25%.
• ·Operates or invests in 24 countries across North America, Central/South America, Europe, Asia Pacific.

27-03-2026

Oaktree Strategic Credit Fund declared a regular March 2026 distribution of $0.1600 gross per share across all common share classes (Class I, D, S, T), with net amounts ranging from $0.1440 to $0.1600 per share, payable on or about April 28, 2026 to shareholders of record as of March 27, 2026. As of February 28, 2026, NAV per share stood at $22.64 across all classes, down approximately 1.0% from $22.87 as of January 31, 2026, while aggregate NAV was approximately $4.7 billion, investment portfolio fair value was $7.3 billion, and outstanding debt principal was $2.9 billion with a net debt-to-equity leverage ratio of 0.57 times. The Fund continues its public offering of up to $5.0 billion and private offering, having issued shares for total consideration of approximately $5.23 billion as of the filing date.

• ·Net debt-to-equity leverage ratio of approximately 0.57 times as of February 28, 2026.
• ·Fund publicly offering up to $5.0 billion in shares on a continuous basis.
• ·Private Offering of unregistered Class I shares pursuant to Section 4(a)(2) and/or Regulation S.

27-03-2026

KKR Enhanced US Direct Lending Fund-L Inc., as Collateral Manager, and KKR Enhanced US EVDL Funding LLC, as Borrower, entered into Amendment No. 2 to the Loan and Servicing Agreement dated March 23, 2026, amending the original April 1, 2024 agreement with Citibank, N.A. as Administrative Agent and The Bank of New York Mellon Trust Company, National Association as Collateral Agent. The amendment updates the conformed Loan and Servicing Agreement to provide a secured revolving credit facility of up to U.S.$1,250,000,000 for financing Eligible Collateral Assets. No Events of Default were reported, and all representations and warranties remain true and correct post-amendment.

• ·Amendment effective upon execution, delivery of good standing certificate, board resolutions, and legal opinion from Dechert LLP.
• ·Original Loan and Servicing Agreement dated April 1, 2024.
• ·Governed by New York law.

27-03-2026

Fuel Tech, Inc. announced its 2026 Corporate Incentive Plan (CIP), effective January 1, 2026, which provides annual cash bonuses to eligible U.S., European, and Canadian employees based on company Operating Income and individual performance, superseding prior bonus programs. No payouts occur unless Operating Income reaches a $250,000 threshold, with the incentive pool funded at 25% of Operating Income thereafter, capped at $3 million. Payouts are calculated using a formula incorporating base wages, target bonus factors, and realization percentages, with executives automatically at 100%.

• ·Eligible Employees exclude Sales Group members and those with separate ineligibility agreements; must be employed on December 31, 2026, for full payout eligibility (pro-rata for involuntary termination not for cause, death, or Disability).
• ·Individual Objectives communicated by April 15, 2026; Target Bonus Factors also by April 15, 2026.
• ·Plan administered by Compensation Committee with full discretion to amend or cancel at any time.
• ·Operating Income defined before impact of incentive pay but including sales commissions.

27-03-2026

Brown-Forman Corporation issued a press release on March 26, 2026, regarding a potential business combination involving the Company and Pernod Ricard, furnished as Exhibit 99.1 under Item 7.01 (Regulation FD Disclosure). The information is not deemed 'filed' for purposes of Section 18 of the Exchange Act. No financial terms or outcomes of the potential combination were disclosed in the filing.

• ·Securities registered: Class A Common Stock (BF-A, NYSE), Class B Common Stock (BF-B, NYSE), 1.200% Notes due 2026 (BF26, NYSE), 2.600% Notes due 2028 (BF28, NYSE)
• ·Filing date: March 27, 2026; Earliest event date: March 26, 2026

27-03-2026

On March 25, 2026, Honda Canada Finance Inc. (HCFI), a subsidiary of American Honda Finance Corp., executed the Second Amendment to its C$2,000,000,000 ($1,455,498,144.20 USD) Third Amended and Restated Credit Agreement, extending the Tranche A commitment termination date from March 25, 2026, to March 25, 2027 (up to C$1,000,000,000 or $727,749,072.12 USD), and Tranche B from March 25, 2027, to March 25, 2029 (up to C$1,000,000,000 or $727,749,072.12 USD). The amendment also permits further extension of Tranche B commitments up to three years upon HCFI request and updates a reference date in Section 8.4 from March 31, 2024, to March 31, 2025. No declines or flat metrics reported; the changes enhance liquidity access.

• ·Exchange rate used for USD conversions: 1.3741 CAD per USD as of March 23, 2026.
• ·Amendment filed as Exhibit 10.1.

27-03-2026

FG Nexus Inc. (FGNXP) reported total assets of $163,844 thousand and stockholders' equity of $143,491 thousand as of December 31, 2025, up significantly from $109,469 thousand and $74,197 thousand in 2024, bolstered by $119,384 thousand in ETH digital assets and higher additional paid-in capital. Total revenue grew 209.8% YoY to $2,413 thousand, driven by new ETH staking rewards of $1,475 thousand and merchant banking advisory fees up to $523 thousand; however, net loss from continuing operations ballooned 178.6% to $67,634 thousand due to $38,327 thousand unrealized loss on ETH digital assets, $14,506 thousand G&A expenses (up 54.4%), and $7,760 thousand stock-based compensation (up 379.6%), while discontinued operations income dropped sharply to $892 thousand from $22,962 thousand.

• ·Cash used in operating activities from continuing operations: $6,663 thousand in 2025 vs $3,940 thousand in 2024.
• ·Net cash used in investing activities from continuing operations: $128,147 thousand in 2025 vs provided $13,288 thousand in 2024.
• ·Net cash provided by financing activities from continuing operations: $136,022 thousand in 2025 vs used $6,856 thousand in 2024.
• ·Basic and diluted net loss per common share total: $(25.69) in 2025 vs $(12.16) in 2024.
• ·Weighted average common shares outstanding basic and diluted: 2,667 thousand in 2025 vs 211 thousand in 2024.

27-03-2026

JFB Construction Holdings and XTEND announced the rapid mobilization of XTEND's global XFAB operator network, deploying personnel from the US and Latvia to the UK to support allied defense missions in response to an Israeli Ministry of Defense request. This update follows their February 17 definitive all-stock merger agreement, supported by strategic investments from Eric Trump, Unusual Machines, American Ventures LLC, Protego Ventures, and Aliya Capital, with the combined entity expected to be renamed XTEND AI Robotics and listed under ticker XTND. XTEND highlights its operational readiness, with over 10,000 systems deployed in more than 30 countries across five combat zones.

• ·XTEND manufacturing facilities located in the U.S., U.K., Singapore, Israel, and Latvia.
• ·XTEND founded in Tel Aviv, Israel, and headquartered in Tampa, Florida.
• ·Solutions are NDAA-compliant.

27-03-2026

Brookfield Business Corporation completed a court-approved reorganization (the 'Arrangement') on March 27, 2026, involving Brookfield Business Partners L.P. (BBU) and Old BBUC, issuing approximately 207 million Corporation Class A Shares on a one-for-one basis in exchange for BBU Units and Old BBUC Exchangeable Shares. The Corporation is designated as the successor issuer to both entities under Rule 12g-3, assuming their Exchange Act reporting obligations. Trading of BBU Units and Old BBUC Exchangeable Shares will be suspended on the NYSE on March 31, 2026, with Corporation Class A Shares commencing under ticker 'BBUC'.

• ·SEC File No. for BBU: 001-37775
• ·SEC File No. for Old BBUC: 001-41313
• ·Securities exempt from U.S. Securities Act registration under Section 3(a)(10)
• ·BBU and Old BBUC to file Form 15 to terminate Exchange Act registration post-Form 25 by NYSE

27-03-2026

Ford Motor Company filed definitive additional proxy materials (DEFA14A) for its 2026 Virtual Annual Meeting of Shareholders on May 14, 2026, at 8:30 a.m. EDT. Key voting items include the election of 15 directors (Board recommends For all), ratification of the independent registered public accounting firm (For), advisory vote on named executive compensation (For), and three shareholder proposals on one-vote-per-share, voting results disclosure by share class, and Audit Committee oversight of DEI initiatives (Board recommends Against all). No financial metrics or period comparisons are provided in the filing.

• ·Vote deadline: May 13, 2026, 11:59 PM EDT (May 11, 2026 for shares held in a Plan)
• ·Request proxy materials by April 30, 2026 via www.ProxyVote.com, 1-800-579-1639, or email
• ·Virtual meeting URL: www.virtualshareholdermeeting.com/FORD2026

27-03-2026

Werewolf Therapeutics reported Q4 and FY2025 financial results showing significant YoY reductions in R&D expenses (Q4: $6.9M vs $15.7M, -56%; FY: $44.8M vs $56.4M, -21%) and G&A expenses (Q4: $2.5M vs $4.6M, -46%; FY: $15.8M vs $19.0M, -17%), leading to narrower net losses (Q4: $8.4M vs $20.4M; FY: $60.8M vs $70.5M). However, cash and equivalents declined to $57.1M from $65.7M in Q3 2025 and $111.0M at end-2024, with runway only into Q4 2026, amid zero revenue compared to $1.9M in FY2024. The company is exploring strategic alternatives including potential sale or merger, with Piper Sandler engaged as advisor.

• ·Cash runway sufficient into Q4 2026.
• ·Working capital $22.4M as of Dec 31, 2025 (vs $97.9M end-2024).
• ·Total assets $69.4M as of Dec 31, 2025 (vs $126.9M end-2024).
• ·No defined timeline for strategic review process.

27-03-2026

Arrow Financial Corp (AROW) filed a 10-K/A amendment on March 27, 2026, confirming its status as an accelerated filer. The filing includes attestation to management's assessment of internal control over financial reporting under Section 404(b) of Sarbanes-Oxley by its registered public accounting firm. No corrections to previously issued financial statements or restatements requiring recovery analysis of executive compensation were indicated.

• ·Registrant is not a large accelerated filer, non-accelerated filer, smaller reporting company, emerging growth company, or shell company.
• ·No election for extended transition period for new financial accounting standards.

27-03-2026

Norfolk Southern Corporation issued a DEFA14A filing providing notice of the availability of proxy materials for its Annual Meeting of Shareholders on May 7, 2026, for shareholders of record as of March 2, 2026. The Board of Directors recommends voting FOR the election of 12 director nominees, ratification of KPMG LLP as independent auditors for the year ending December 31, 2026, and approval of the advisory resolution on executive compensation. Proxies are authorized to vote on other business that may properly come before the meeting.

• ·Paper materials can be ordered via www.investorelections.com/NSC, call 1-866-648-8133, or email paper@investorelections.com using 12-digit control number
• ·12-digit control number required to access website instructions

27-03-2026

Haverty Furniture Companies, Inc. reported 2025 consolidated net sales of $759.0 million, up 5.0% YoY, pre-tax income of $26.8 million, up 2.6% YoY, and comparable store sales growth of 2.1% (flat to modest); however, net income declined 1.1% amid industry challenges like housing slowdown and cautious spending. The company maintained strong gross profit margins of 60.7%, average ticket up 4.7% to $3,530 (design category +9.7% to $7,781), ended with 129 stores after net +1, zero funded debt, $125.3 million cash, and returned $25.6 million to stockholders. The proxy statement seeks votes to elect 8 Class A and 3 Common Stock directors, approve executive compensation advisory vote, the 2026 Long Term Incentive Plan, and ratify Grant Thornton LLP as 2026 auditors.

• ·Annual Meeting scheduled for May 11, 2026, at 10:00 AM ET in Baltimore, MD; record date March 13, 2026.
• ·Five new store leases signed for 2026 in Fenton MO, Mt Juliet TN, Aliana TX, Baytown TX, and Ross Township PA.
• ·Zero funded debt at year-end 2025.

27-03-2026

JAKKS Pacific, Inc. disclosed the establishment by its Compensation Committee of performance criteria for the 2026 Annual Performance Bonuses of President and CEO Stephen G. Berman and CFO John L. Kimble, based on tiered EBITDA targets starting above $35,587,507 and reaching a maximum above $65,587,507. Berman's base salary is $1,875,000 with a maximum bonus of 300% ($5,625,000), while Kimble's is $632,700 with a maximum of 200% ($1,265,400). Bonuses scale linearly between tiers: 25% for EBITDA >$35.6M to <$45.6M, up to maximum percentages at higher thresholds; adjustments possible for extraordinary items.

• ·EBITDA calculated before bonuses and one-time non-recurring costs for Board-approved initiatives.
• ·Compensation Committee retains discretion to adjust criteria for extraordinary items, strategic transaction fees, or economic conditions.
• ·Event date: March 25, 2026; Filing date: March 27, 2026.

27-03-2026

Forum Energy Technologies, Inc. filed Definitive Additional Proxy Materials (DEFA14A) on March 27, 2026, pursuant to Section 14(a) of the Securities Exchange Act of 1934. The filing indicates no fee was required and is classified as soliciting material under Exchange Act Rule 14a-12. No specific proposals, financial data, or other substantive details are provided in the document.

• ·Filed by the Registrant
• ·Definitive Additional Materials
• ·No fee required

27-03-2026

Non-Invasive Monitoring Systems, Inc. (NIMU), a shell company with operations discontinued since May 2019 and no current inventory or products for sale, filed a 10-KT transition report for the period from August 1, 2025, to December 31, 2025. The filing discloses a Merger Agreement with Gravitics dated May 6, 2026, under which Gravitics stockholders would own approximately 95.5% of the post-merger entity, subject to closing conditions including shareholder approvals, reverse stock split approval, Nasdaq uplisting, and a firm commitment underwritten public offering of at least $40.0 million. However, the company reports a history of operating losses, going concern risks absent additional financing, filing delays, and penny stock volatility with low market value.

• ·Registrant identified as a shell company under Rule 12b-2 of the Exchange Act.
• ·Common stock trades on OTC Pink under symbol NIMU.
• ·No reports filed electronically under Rule 405 of Regulation S-T in preceding 12 months.
• ·Principal executive offices at 4400 Biscayne Blvd., Suite 180, Miami, Florida 33137.

27-03-2026

OFS Capital Corporation executed an amendment to its senior secured revolving credit facility with Banc of California, relaxing the minimum tangible net asset value covenant from $100.0 million to $75.0 million and reducing the minimum quarterly net investment income after fees covenant from $2.0 million to $1.0 million for quarters ending March 31, 2026, June 30, 2026, and September 30, 2026 (reverting to $2.0 million thereafter). However, the maximum commitment amount was decreased from $25.0 million to $15.0 million, potentially limiting liquidity. The amendment incurs customary fees and is detailed in Exhibit 10.1.

• ·Amendment dated March 27, 2026, filed as Exhibit 10.1
• ·Company address: 222 W. Adams Street, Suite 1850, Chicago, Illinois 60606
• ·Registrant details: Delaware incorporation, Commission File Number 814-00813, I.R.S. Employer Identification No. 46-1339639

27-03-2026

United States Oil Fund, LP (USO) issued its annual financial statements for the year ended December 31, 2025, showing total assets of $889,618,360, a decline from $1,099,083,929 at December 31, 2024. Partners’ capital decreased 18.6% to $886,076,412, with net asset value per share falling 8.4% to $69.10 from $75.45, and unrealized losses on open commodity futures contracts of $7,910,690 versus gains of $28,431,020 in 2024. Shares outstanding also dropped 11.1% to 12,823,603.

• ·Auditor (Cohen & Company, Ltd.) issued unqualified opinions on financial statements and confirmed effective internal control over financial reporting as of Dec 31, 2025, with no critical audit matters.
• ·Total liabilities decreased to $3,541,948 from $10,860,442.
• ·Market value per share: $69.16 (2025) vs $75.55 (2024).

27-03-2026

United States Natural Gas Fund, LP (UNG) issued its annual financial statements for the year ended December 31, 2025, showing total assets of $579,489,846, down 26.6% from $790,024,428 at December 31, 2024, and Partners’ Capital of $550,640,328, a 26.0% decline from $743,835,423. Net asset value per share fell 27.6% to $12.20 from $16.85, while shares outstanding increased slightly by 2.3% to 45,146,103. Unrealized gains on open commodity futures contracts dropped sharply from $80,696,279 to $928,964.

• ·Market value per share was $12.26 as of Dec 31, 2025 (vs. $16.81 as of Dec 31, 2024).
• ·Independent auditor (Cohen & Company, Ltd.) issued unqualified opinions on financial statements and confirmed effective internal control over financial reporting as of Dec 31, 2025 with no critical audit matters.
• ·Total Liabilities decreased to $28,849,518 as of Dec 31, 2025 from $46,189,005 as of Dec 31, 2024.

27-03-2026

United States 12 Month Natural Gas Fund, LP (UNL) furnished its annual financial statements for the year ended December 31, 2025, showing total assets of $18,815,131, down 1.2% from $19,045,543 at year-end 2024, while partners' capital edged up 0.2% to $18,710,529. Net asset value per share declined 9.6% YoY to $7.34 amid unrealized losses on open commodity futures contracts of $2,070,955 (11.08% of partners' capital), compared to gains of $1,115,220 in 2024. Limited partners' shares outstanding increased 10.9% to 2,550,000.

• ·Market value per share: $7.38 (Dec 31, 2025) vs $8.17 (Dec 31, 2024).
• ·Total liabilities decreased to $104,602 (Dec 31, 2025) from $373,422 (Dec 31, 2024).
• ·Cash equivalents in money market funds: $8,000,000 (42.76% of partners’ capital) as of Dec 31, 2025.

27-03-2026

United States Commodity Index Funds Trust released annual financial statements for its series, United States Commodity Index Fund (USCI) and United States Copper Index Fund (CPER), for the year ended December 31, 2025, via Form 8-K under Regulation FD. For USCI, total assets grew 45.6% to $279,442,559 from $191,958,260 as of December 31, 2024, with cash and cash equivalents increasing to $264,041,053 from $177,697,621. However, unrealized loss on open commodity futures contracts was $2,609,785 at year-end 2025, compared to a $5,392,339 gain in 2024.

• ·USCI equity in trading accounts cash: $17,113,637 (2025) vs $8,190,855 (2024)
• ·Dividends receivable: $615,840 (2025) vs $440,048 (2024)
• ·Management fees payable: $192,001 (2025) vs $128,904 (2024)
• ·Auditor confirmed effective internal control over financial reporting as of Dec 31, 2025, with no critical audit matters

27-03-2026

United States Brent Oil Fund, LP (BNO) furnished its annual financial statements for the year ended December 31, 2025, showing total assets of $100,736,709 and partners' capital of $100,436,504, down from $114,873,867 and $114,528,171 respectively as of December 31, 2024. Net asset value per share declined 6.1% YoY to $28.29 from $30.14, while shares outstanding decreased to 3,550,000 from 3,800,000. Unrealized gains on open commodity futures contracts also fell slightly to $2,337,370 from $2,601,040.

• ·Total liabilities decreased to $300,205 from $345,696 YoY.
• ·Cash and cash equivalents in non-trading accounts increased to $86,504,094 from $80,077,619.
• ·Open commodity futures contracts represent 2.33% of partners’ capital.
• ·Independent auditor (Cohen & Company, Ltd.) issued unqualified opinions on financial statements and internal controls with no critical audit matters.

27-03-2026

United States Gasoline Fund, LP (UGA) furnished its audited annual financial statements for the year ended December 31, 2025, via 8-K, showing total assets of $77,459,738, a decline from $100,979,895 at December 31, 2024, and partners' capital of $77,213,246 down from $100,710,891. Net asset value per share decreased to $61.77 from $62.94, while shares outstanding fell from 1,600,000 to 1,250,000. The independent auditor issued an unqualified opinion with effective internal control over financial reporting confirmed.

• ·Total liabilities decreased slightly to $246,492 from $269,004.
• ·Equity in trading accounts cash and equivalents: $9,408,070 in 2025 vs. $21,991,802 in 2024.
• ·Auditor has served since 2023; no critical audit matters identified.
• ·Open commodity futures: NYMEX RBOB Gasoline Futures RB February 2026, notional $76,507,087, fair value gain $709,073 (0.92% of partners’ capital).

27-03-2026

Scientist Home Future Health Ltd's total assets grew significantly to $644,365 as of December 31, 2025 from $21,248 as of December 31, 2024, driven by increases in cash to $68,888, inventories to $34,006, and new non-current assets including right-of-use assets of $378,944. Revenues rose to $204,055 for the year ended December 31, 2025 (retail trading $197,447 and service $6,608) from $120,775 in the prior stub period, with gross profit up to $81,887; however, operating loss widened sharply to $231,725 from $13,155 due to SG&A expenses surging to $313,612. Stockholders’ equity improved to $113,391 from a $6,020 deficit, supported by $354,000 in share issuances, though accumulated deficit reached $246,705.

• ·Company inception date: July 3, 2024.
• ·Related party transactions: $121,075 cost of retail trading revenue and $19,242 SG&A in 2025; right-of-use assets include $33,435 from related party.
• ·Net loss per share: $(0.01) basic and diluted for 2025.
• ·Weighted average shares: 23,590,425 for 2025.

27-03-2026

Fermi Inc., through its subsidiaries Fermi Turbine Warehouse II LLC (Borrower), Fermi Turbine Holdco II LLC (Holdings), and Fermi Turbine Pledgor II LLC (Pledgor), entered into an Equipment Supply Loan Financing Agreement dated March 26, 2026, with lenders led by CLMG Corp. as Administrative Agent, providing a senior secured term loan facility of up to $165,000,000 to finance Equipment Acquisition Costs (including progress payments under the Equipment Supply Agreement with Siemens Energy, Inc.) and Financing Costs. As of the Closing Date, the Sponsor (Fermi Inc.) has made progress payments totaling $38,430,000. The facility includes up to $22,900,000 for interest and fees, and up to $139,080,000 for permitted Equipment Acquisition Costs, with borrowings in minimum increments of $1,000,000 and limited to 45 total during the Loan Availability Period.

• ·Original Equipment Supply Contract dated October 24, 2025, assigned to Borrower on March 26, 2026.
• ·Notice of Borrowing required 3 Banking Days (if ≤$10M) or 5 Banking Days (if >$10M) in advance.
• ·Equipment to be incorporated into one or more Project(s).

27-03-2026

Eldorado Gold Corporation filed its annual 40-F report for the year ended December 31, 2025, including audited consolidated financial statements, MD&A, and auditor fee disclosures showing audit fees increasing 20.1% YoY to $2,337,878 from $1,945,300, while audit-related fees declined 8.6% to $83,995 from $91,895. Other fees rose sharply to $51,750 from $8,660, with no tax fees in either year; the report also includes certifications by CEO George Burns and numerous expert consents.

• ·Report includes audited Consolidated Financial Statements as of and for the years ended December 31, 2025 and 2024.
• ·Exhibits feature Management’s Discussion and Analysis for the three and twelve months ended December 31, 2025.
• ·Multiple consents from technical experts and firms related to mining and engineering.