2025 Annual Financial Statements

GRAYSCALE ETHEREUM COVERED CALL ETF CONSOLIDATED SCHEDULE OF INVESTMENTS December 31, 2025

Notional Amount

Contracts Value

PURCHASED OPTIONS - 19.0% (a) Call Options - 19.0% Grayscale Ethereum Mini Trust ETF, Expiration: 01/16/2026; Exercise Price: $21.00 (b)(c)(d) . . . . $4,433,480

1,580 $1,192,900

TOTAL PURCHASED OPTIONS

(Cost $887,587) . . . . . .

1,192,900

Shares

SHORT-TERM INVESTMENTS MONEY MARKET FUNDS - 81.9% First American Government Obligations Fund - Class X, 3.67% (e)(f) . . . . . . . . . TOTAL MONEY MARKET FUNDS (Cost$5,138,457) . . . . . . . . . . . . . . TOTAL INVESTMENTS - 100.9% (Cost$6,026,044) . . . . . . . . . . . . . . Liabilities in Excess of Other Assets-(0.9)%................

5,138,457 5,138,457

5,138,457

$6,331,357

(57,711)

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

$6,273,646

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.

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

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