2025 Annual Financial Statements

GRAYSCALE BITCOIN PREMIUM INCOME ETF CONSOLIDATED SCHEDULE OF INVESTMENTS December 31, 2025

Notional Amount

Contracts Value

PURCHASED OPTIONS - 11.8% (a) Call Options - 11.8% Grayscale Bitcoin Trust ETF, Expiration: 01/16/2026; Exercise Price: $60.82 (b)(c)(d) . . . . $3,896,520

570 $ 461,550

TOTAL PURCHASED OPTIONS

(Cost $406,275) . . . . . .

461,550

Shares

SHORT-TERM INVESTMENTS MONEY MARKET FUNDS - 88.5% First American Government Obligations Fund - Class X, 3.67% (e)(f) . . . . . . . . . TOTAL MONEY MARKET FUNDS (Cost$3,475,940) . . . . . . . . . . . . . . TOTAL INVESTMENTS - 100.3% (Cost$3,882,215) . . . . . . . . . . . . . . Liabilities in Excess of Other Assets-(0.3)%................

3,475,940 3,475,940

3,475,940

$3,937,490

(11,096)

TOTAL NET ASSETS - 100.0% . . . . . .

$3,926,394

Percentages are stated as a percent of net assets. (a) Non-income producing security. (b) Exchange-traded. (c) 100 shares per contract. (d) Held in connection with written options. (e) The rate shown represents the 7-day annualized yield as of December 31, 2025. (f) Fair value of this security exceeds 25% of the Fund’s net assets. Additional information for this security, including the financial statements, is available from the SEC’s EDGAR database at www.sec.gov.

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

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