2025 Annual Financial Statements

GRAYSCALE FUNDS TRUST STATEMENTS OF CHANGES IN NET ASSETS (Continued)

Grayscale Ethereum Covered Call ETF

(Consolidated) Period Ended December 31, 2025 (a)

OPERATIONS: Net investment income (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net realized gain (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net change in unrealized appreciation (depreciation). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net increase (decrease) in net assets from operations .................................. DISTRIBUTIONS TO SHAREHOLDERS: From return of capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total distributions to shareholders ................................................. CAPITAL TRANSACTIONS: Shares sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Shares redeemed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ETF transaction fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net increase (decrease) in net assets from capital transactions .......................... Net increase (decrease) in net assets .................................................. NET ASSETS: Beginning of the period. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . End of the period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . SHARES TRANSACTIONS Shares sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Shares redeemed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total increase (decrease) in shares outstanding ......................................

$ 54,853 (2,354,222)

392,586

(1,906,783)

(1,965,920) (1,965,920)

13,378,242 (3,236,457)

4,564

10,146,349 6,273,646

$ 6,273,646

440,000 (110,000) 330,000

(a)

The Fund commenced operations on September 4, 2025.

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

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