2025 Annual Financial Statements

GRAYSCALE FUNDS TRUST NOTES TO FINANCIAL STATEMENTS December 31, 2025 (Continued)

Grayscale Bitcoin Covered Call ETF

Level 1

Level 2

Level 3

Total

Assets Purchased Options . . . . . . . . . . . . . . . . . . . . . $ Money Market Funds . . . . . . . . . . . . . . . . . . .

— $ 4,322,872 $

— $ 4,322,872

19,922,634

— — 19,922,634

Total Investments ....................... $19,922,634 $ 4,322,872 $

— $24,245,506

Liabilities WrittenOptions ....................... $ Total Written Options ................... $

— $ (294,789) $ — $ (294,789) $

— $ (294,789) — $ (294,789)

Grayscale Bitcoin Miners ETF

Level 1

Level 2

Level 3

Total

Assets^ Common Stocks . . . . . . . . . . . . . . . . . . . . . . . $ 9,960,763 $

— $

— $ 9,960,763

Investments Purchased with Proceeds from Securities Lending . . . . . . . . . . . . . . . . . . . Short-Term Investments . . . . . . . . . . . . . . . . .

160,989 54,161

— — 160,989 — — 54,161

Total Investments ....................... $10,175,913 $

— $

— $10,175,913

Grayscale Bitcoin Premium Income ETF

Level 1

Level 2

Level 3

Total

Assets Purchased Options . . . . . . . . . . . . . . . . . . . . . $ Money Market Funds . . . . . . . . . . . . . . . . . . .

— $ 461,550 $

— $ 461,550

3,475,940

— — 3,475,940

Total Investments ....................... $ 3,475,940 $ 461,550 $

— $ 3,937,490

Liabilities Written Options. . . . . . . . . . . . . . . . . . . . . . . . $ Total Written Options .................... $

— $ (21,229) $ — $ (21,229) $

— $ (21,229) — $ (21,229)

Grayscale Ethereum Covered Call ETF

Level 1

Level 2

Level 3

Total

Assets: Purchased Options . . . . . . . . . . . . . . . . . . . . . $ Money Market Funds . . . . . . . . . . . . . . . . . . .

— $ 1,192,900 $

— $ 1,192,900

5,138,457

— — 5,138,457

Total Investments ....................... $ 5,138,457 $ 1,192,900 $

— $ 6,331,357

Liabilities: Written Options. . . . . . . . . . . . . . . . . . . . . . . . $ Total Written Options .................... $

— $ (55,300) $ — $ (55,300) $

— $ (55,300) — $ (55,300)

^ See Schedule of Investments for breakout of investments by sector. During the current fiscal period, the Funds did not recognize any transfers to or from Level 3.

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