On March 20, 2026, the United States Oil Fund, LP (USO) filed a Form 8-K with the Securities and Exchange Commission (SEC), detailing its financial condition as of December 31, 2025. The filing includes the audited Statements of Financial Condition of United States Commodity Funds LLC (USCF), the general partner of USO, for the years ending December 31, 2025, and 2024. The report indicates that USO continues to operate as a commodity pool operator and is subject to various legal proceedings and regulatory inquiries, which are disclosed in the filing. The financial statements reflect the company's assets, liabilities, and member's equity, providing a comprehensive overview of its financial health. The filing does not indicate any significant changes in liquidity or operational strategy, and the company remains committed to its existing business model. The report also highlights the ongoing legal matters, including a recent dismissal of claims against the company, which may impact its future operations. Overall, the filing serves as an administrative update without any immediate implications for stock price or investor sentiment.

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