# iShares S&P GSCI Commodity-Indexed Trust: financial statements, quarterly

GSG · NYSE · CIK 1332174 · [Financials](/sectors/financials.md) · fiscal year ends Dec 31

Pages: [Overview](/companies/gsg.md) · [Financials](/companies/gsg/financials.md) · [Filings](/companies/gsg/filings.md) · [Insiders](/companies/gsg/insiders.md)

Standardized line items from XBRL company facts. Each value links to its filing; d marks a value derived from year-to-date figures. Other view: [annual](/companies/gsg/financials.md?period=annual).

## Income statement

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Revenue | $m | [14.2](/filings/0001437749-24-033819.md) | [14.2 d](/filings/0001437749-26-006060.md) | [13.0](/filings/0001437749-25-015170.md) | [14.1](/filings/0001437749-25-024886.md) | [13.0](/filings/0001437749-25-033437.md) | [11.1 d](/filings/0001437749-26-006060.md) | [11.1](/filings/0001437749-26-015542.md) | [9.8](/filings/0001437749-25-024886.md) | [10.8](/filings/0001437749-25-033437.md) | [10.7 d](/filings/0001437749-26-006060.md) | [8.7](/filings/0001437749-26-015542.md) | not reported |
| Operating income | $m | [11.9](/filings/0001437749-24-033819.md) | [12.0 d](/filings/0001437749-26-006060.md) | [11.0](/filings/0001437749-25-033437.md) | [11.9](/filings/0001437749-25-033437.md) | [11.1](/filings/0001437749-25-033437.md) | [9.1 d](/filings/0001437749-26-006060.md) | [9.0](/filings/0001437749-26-015542.md) | [7.9](/filings/0001437749-25-033437.md) | [8.8](/filings/0001437749-25-033437.md) | [8.5 d](/filings/0001437749-26-006060.md) | [6.8](/filings/0001437749-26-015542.md) | not reported |
| Net income | $m | [154](/filings/0001437749-24-033819.md) | [(125) d](/filings/0001437749-26-006060.md) | [92.3](/filings/0001437749-25-033437.md) | [4.5](/filings/0001437749-25-033437.md) | [(59.9)](/filings/0001437749-25-033437.md) | [33.0 d](/filings/0001437749-26-006060.md) | [45.6](/filings/0001437749-26-026006.md) | [(36.1)](/filings/0001437749-26-026006.md) | [38.6](/filings/0001437749-25-033437.md) | [8.9 d](/filings/0001437749-26-006060.md) | [317](/filings/0001437749-26-026006.md) | [(125)](/filings/0001437749-26-026006.md) |
| Basic EPS | $ per share | [3.04](/filings/0001437749-24-033819.md) | not reported | [2.03](/filings/0001437749-25-015170.md) | [0.09](/filings/0001437749-25-024886.md) | [(1.34)](/filings/0001437749-25-033437.md) | not reported | [0.98](/filings/0001437749-26-015542.md) | [(0.85)](/filings/0001437749-26-026006.md) | [0.87](/filings/0001437749-25-033437.md) | not reported | [8.73](/filings/0001437749-26-015542.md) | [(3.95)](/filings/0001437749-26-026006.md) |

- Revenue: us-gaap:Revenues
- Operating income: us-gaap:OperatingIncomeLoss
- Net income: us-gaap:NetIncomeLoss
- Basic EPS: us-gaap:EarningsPerShareBasic

## Balance sheet

| Line item | Unit | Q1 FY2020 (2020-03-31) | Q2 FY2020 (2020-06-30) | Q3 FY2020 (2020-09-30) | FY2020 (2020-12-31) | Q1 FY2021 (2021-03-31) | Q2 FY2021 (2021-06-30) | Q3 FY2021 (2021-09-30) | FY2021 (2021-12-31) | Q1 FY2022 (2022-03-31) | Q2 FY2022 (2022-06-30) | Q3 FY2022 (2022-09-30) | FY2022 (2022-12-31) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Cash and equivalents | $m | [4.7](/filings/0001437749-21-010722.md) | [30.4](/filings/0001437749-21-018893.md) | [12.4](/filings/0001437749-21-025050.md) | [20.6](/filings/0001437749-23-004334.md) | [2.5](/filings/0001437749-22-011363.md) | [15.5](/filings/0001437749-22-018858.md) | [13.6](/filings/0001437749-22-025351.md) | [41.6](/filings/0001437749-23-004334.md) | [36.4](/filings/0001437749-22-011363.md) | [33.6](/filings/0001437749-22-018858.md) | [15.3](/filings/0001437749-22-025351.md) | [5.2](/filings/0001437749-23-004334.md) |
| Total assets | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Total liabilities | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |
| Shareholders' equity | $m | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported | not reported |

- Cash and equivalents: us-gaap:CashAndCashEquivalentsAtCarryingValue
- Total assets: not reported
- Total liabilities: not reported
- Shareholders' equity: not reported

## Cash flow

| Line item | Unit | Q3 FY2023 (2023-09-30) | Q4 FY2023 (2023-12-31) | Q1 FY2024 (2024-03-31) | Q2 FY2024 (2024-06-30) | Q3 FY2024 (2024-09-30) | Q4 FY2024 (2024-12-31) | Q1 FY2025 (2025-03-31) | Q2 FY2025 (2025-06-30) | Q3 FY2025 (2025-09-30) | Q4 FY2025 (2025-12-31) | Q1 FY2026 (2026-03-31) | Q2 FY2026 (2026-06-30) |
| --- | --- | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: | ---: |
| Operating cash flow | $m | [(2.0) d](/filings/0001437749-24-033819.md) | [54.7 d](/filings/0001437749-26-006060.md) | [26.5](/filings/0001437749-25-015170.md) | [(60.3) d](/filings/0001437749-25-024886.md) | [155 d](/filings/0001437749-25-033437.md) | [(51.6) d](/filings/0001437749-26-006060.md) | [(40.5)](/filings/0001437749-26-015542.md) | [57.3 d](/filings/0001437749-26-026006.md) | [6.8 d](/filings/0001437749-25-033437.md) | [(81.8) d](/filings/0001437749-26-006060.md) | [366](/filings/0001437749-26-015542.md) | [68.7 d](/filings/0001437749-26-026006.md) |

- Operating cash flow: us-gaap:NetCashProvidedByUsedInOperatingActivities

Shares outstanding: 28,950,000 at 2026-07-31, from the cover of the [10-Q filed 2026-08-06](/filings/0001437749-26-026006.md) (dei:EntityCommonStockSharesOutstanding).

Source: SEC EDGAR, XBRL company facts. Last ingested by Listed: Oct 24, 2026, 15:37 ET. No prices; not investment advice.