2025 Annual Financial Statements

GRAYSCALE FUNDS TRUST STATEMENTS OF ASSETS AND LIABILITIES December 31, 2025

Grayscale Bitcoin Covered Call ETF (Consolidated)

Grayscale Bitcoin Premium Income ETF (Consolidated)

Grayscale Ethereum Covered Call ETF (Consolidated)

Grayscale Bitcoin Adopters ETF

Grayscale Bitcoin Miners ETF

ASSETS: Investments, at value . . . . . . . . . . . . . . . . . . . $3,390,216 $24,245,506 $10,175,913 $3,937,490 $6,331,357 Foreign currency, at value . . . . . . . . . . . . . . . 539 — 1,411 — — Cash................................ — — — 12,024 — Receivable for investments sold . . . . . . . . . . 641,705 — 2,150,526 — — Dividends receivable . . . . . . . . . . . . . . . . . . . 1,507 2,738 118 417 999 Dividend tax reclaims receivable. . . . . . . . . . 93 — 384 — — Security lending income receivable. . . . . . . . 36 — 4,406 — — Total assets ........................ 4,034,096 24,248,244 12,332,758 3,949,931 6,332,356

LIABILITIES: Written option, at value . . . . . . . . . . . . . . . . . Payable for investments purchased . . . . . . . . Distributions payable. . . . . . . . . . . . . . . . . . . Payable upon return of securities loaned. . . . PayabletoAdviser..................... Total liabilities .....................

— 294,789

— 21,229

55,300

618,625 100,592

— 2,211,516 — 53,752 — 160,989

— — — — — —

5,161 1,810

14,437

5,584

2,308

3,410

726,188

309,226 2,431,841

23,537

58,710

NET ASSETS . . . . . . . . . . . . . . . . . . . . . . . . $3,307,908 $23,939,018 $ 9,900,917 $3,926,394 $6,273,646

Net Assets Consists of: Paid-in capital . . . . . . . . . . . . . . . . . . . . . . . . $4,123,945 $23,939,017 $13,060,734 $3,926,394 $6,273,645 1 Total net assets . . . . . . . . . . . . . . . . . . . . . $3,307,908 $23,939,018 $ 9,900,917 $3,926,394 $6,273,646 Total distributable earnings/(accumulated losses)............................. (816,037) 1 (3,159,817) — Net assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . $3,307,908 $23,939,018 $ 9,900,917 $3,926,394 $6,273,646 Shares issued and outstanding (a) .......... 130,000 1,110,000 330,000 130,000 330,000 Net asset value per share . . . . . . . . . . . . . . . . $ 25.45 $ 21.57 $ 30.00 $ 30.20 $ 19.01 Cost: Investments, at cost . . . . . . . . . . . . . . . . . . $3,943,396 $23,751,215 $11,550,956 $3,882,215 $6,026,044 Foreign currency, at cost . . . . . . . . . . . . . . $ 545 $ — $ 1,398 $ — $ — Proceeds: Written options premium received. . . . . . . $ — $ 387,410 $ — $ 33,765 $ 142,573 Loaned Securities: at value (included in investments). . . . . . . $ 5,126 $ — $ 159,875 $ — $ —

(a)

Unlimited shares authorized.

9 The accompanying notes are an integral part of these financial statements.

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