Invesco CurrencyShares Japanese Yen Trust

For the period ended Jun 30, 2025. Filed Aug 7, 2025.

About this filing

A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Jun 30, 2025 · Filed Aug 7, 2025

FXY$58.04+0.4%Stored close · as of Nov 9, 2026

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Contents

Item 1. Financial Statements

Statements of Financial Condition

June 30, 2025 and December 31, 2024

	June 30, 2025	December 31, 2024
Assets
Japanese Yen deposits, interest bearing	$823,093,765	$393,691,700
Total Assets	$823,093,765	$393,691,700
Liabilities
Redemptions payable	$—	$2,937,102
Accrued Sponsor's fee	280,559	137,213
Accrued interest expense on currency deposits	—	81
Total Liabilities	280,559	3,074,396
Commitments and Contingent Liabilities (Note 8)
Redeemable Capital Shares and Shareholders’ Equity
Redeemable Capital Shares, at redemption value, no par value, 12,900,000 and 6,650,000 issued and outstanding, respectively	822,813,206	390,617,304
Shareholders’ Equity:
Retained Earnings	—	—
Total Liabilities, Redeemable Capital Shares and Shareholders’ Equity	$823,093,765	$393,691,700

Statements of Comp rehensive Income

For the Three and Six Months Ended June 30, 2025 and 2024

	Three Months Ended June 30,		Six Months Ended June 30,
	2025	2024	2025	2024
Income
Interest Income	$—	$—	$—	$—
Total Income	—	—	—	—
Expenses
Sponsor’s fee	(838,664)	(352,593)	(1,273,892)	(658,150)
Interest Expense on currency deposits	(150)	(121)	(150)	(155,536)
Total Expenses	(838,814)	(352,714)	(1,274,042)	(813,686)
Net Comprehensive Income (Loss)	$(838,814)	$(352,714)	$(1,274,042)	$(813,686)
Basic and Diluted Earnings (Loss) per Share	$(0.06)	$(0.06)	$(0.12)	$(0.15)
Weighted-average Shares Outstanding	13,282,418	5,978,571	10,332,320	5,466,484

Statements of Changes in Shareholders’ Equity and Redeemable Capital Shares

For the Three Months Ended June 30, 2025 and 2024

	Retained Earnings	Total Shareholders' Equity	Shares	Redeemable Capital Shares
Balance at March 31, 2025	$—	$—	8,900,000	$548,880,601
Purchases of Shares	—	—	6,150,000	395,750,543
Redemption of Shares	—	—	(2,150,000)	(135,380,293)
Net Increase (Decrease) due to Share Transactions	—	—	4,000,000	260,370,250
Net Comprehensive Income (Loss)	(838,814)	(838,814)	—	—
Adjustment of Redeemable Capital Shares to Redemption Value related to Retained Earnings	838,814	838,814	—	(838,814)
Adjustment of Redeemable Capital Shares to Redemption Value	—	—	—	14,401,169
Balance at June 30, 2025	$—	$—	12,900,000	$822,813,206

	Retained Earnings	Total Shareholders' Equity	Shares	Redeemable Capital Shares
Balance at March 31, 2024	$—	$—	5,600,000	$342,609,417
Purchases of Shares	—	—	800,000	47,915,771
Redemption of Shares	—	—	(500,000)	(29,481,303)
Net Increase (Decrease) due to Share Transactions	—	—	300,000	18,434,468
Net Comprehensive Income (Loss)	(352,714)	(352,714)	—	—
Adjustment of Redeemable Capital Shares to Redemption Value related to Retained Earnings	352,714	352,714	—	(352,714)
Adjustment of Redeemable Capital Shares to Redemption Value	—	—	—	(21,416,569)
Balance at June 30, 2024	$—	$—	5,900,000	$339,274,602

Statements of Changes in Shareholders' Equity and Redeemable Capital Shares

For the Six Months Ended June 30, 2025 and 2024

	Retained Earnings	Total Shareholders' Equity	Shares	Redeemable Capital Shares
Balance at December 31, 2024	$—	$—	6,650,000	$390,617,304
Purchases of Shares	—	—	8,600,000	546,953,433
Redemption of Shares	—	—	(2,350,000)	(147,201,639)
Net Increase (Decrease) due to Share Transactions	—	—	6,250,000	399,751,794
Net Comprehensive Income (Loss)	(1,274,042)	(1,274,042)	—	—
Adjustment of Redeemable Capital Shares to Redemption Value related to Retained Earnings	1,274,042	1,274,042	—	(1,274,042)
Adjustment of Redeemable Capital Shares to Redemption Value	—	—	—	33,718,150
Balance at June 30, 2025	$—	$—	12,900,000	$822,813,206

	Retained Earnings	Total Shareholders' Equity	Shares	Redeemable Capital Shares
Balance at December 31, 2023	$—	$—	4,750,000	$312,438,303
Purchases of Shares	—	—	1,900,000	116,253,234
Redemption of Shares	—	—	(750,000)	(45,193,464)
Net Increase (Decrease) due to Share Transactions	—	—	1,150,000	71,059,770
Net Comprehensive Income (Loss)	(813,686)	(813,686)	—	—
Adjustment of Redeemable Capital Shares to Redemption Value related to Retained Earnings	813,686	813,686	—	(813,686)
Adjustment of Redeemable Capital Shares to Redemption Value	—	—	—	(43,409,785)
Balance at June 30, 2024	$—	$—	5,900,000	$339,274,602

Statements of Cash Flows

For the Six Months Ended June 30, 2025 and 2024

	Six Months Ended June 30,
	2025	2024
Cash flows from operating activities
Net Comprehensive Income (Loss)	$(1,274,042)	$(813,686)
Adjustments to reconcile net comprehensive income (loss) to net cash provided by (used in) operating activities:
Change in operating assets and liabilities:
Accrued Sponsor’s fee	143,346	9,799
Accrued interest expense	(81)	(50,126)
Net cash provided by (used in) operating activities	(1,130,777)	(854,013)
Cash flows from financing activities
Proceeds from purchases of redeemable capital Shares	546,953,433	110,502,693
Redemptions of redeemable capital Shares	(150,131,378)	(45,193,464)
Net cash provided by (used in) financing activities	396,822,055	65,309,229
Effect of exchange rate on cash	33,710,787	(43,409,785)
Net change in cash	429,402,065	21,045,431
Cash at beginning of period	393,691,700	312,587,509
Cash at end of period	$823,093,765	$333,632,940
Supplemental disclosure of cash flow information
Cash paid for interest	$231	$205,662

ContentsView on SEC.gov

The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.