Teucrium Commodity Trust
For the period ended Dec 31, 2025. Filed Mar 2, 2026.
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FY2025 · Filed Mar 2, 2026
BTCK$27.66+5.1%Stored close · as of Nov 10, 2026
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Item 15. Exhibits and Financial Statement Schedules
Item 15.**Exhibits and Financial Statements Schedules
The following exhibits are filed as part of this report as required under Item 601 of Regulation S-K:
| 3.1 | Sixth Amended and Restated Declaration of Trust and Trust Agreement of the Registrant. (1) |
| 3.2 | Certificate of Trust of the Registrant. (2) |
| 3.3 | Instrument Establishing Teucrium Sugar Fund, Teucrium Wheat Fund, Teucrium Soybean Fund, Teucrium Natural Gas Fund and Teucrium WTI Crude Oil Fund. (3) |
| 3.4 | Instrument Establishing Teucrium Agricultural Fund (4) |
| 3.5 | Instrument Establishing the 7RCC Spot Bitcoin and Carbon Credit Futures ETF (5) |
| 4.1 | Description of Capital Stock (13) |
| 10.1 | Form of Authorized Purchaser Agreement. (included as Exhibit B to the Sixth Amended and Restated Declaration of Trust and Trust Agreement) (1) |
| 10.2 | Marketing Agent Services Agreement. (6) |
| 10.3 | First Amendment to Marketing Agent Services Agreement. (7) |
| 10.4 | Form of Bitcoin Custody Agreement. (7) |
| 10.5 | Custody Agreement (8) |
| 10.6 | Third Amendment to the Custody Agreement (7) |
| 10.7 | Fund Accounting Servicing Agreement (9) |
| 10.8 | Third Amendment to the Accounting Services Agreement (7) |
| 10.9 | Transfer Agent Servicing Agreement. (10) |
| 10.10 | Third Amendment to the Transfer Agent Servicing Agreement (7) |
| 10.11 | Fund Administration Servicing Agreement (11) |
| 10.12 | Third Amendment to the Fund Administration Servicing Agreement (7) |
| 10.13 | Form of Digital Asset Purchase and Sale Agreement (7) |
| 10.14 | Sublicense Agreement (12) |
| 19.1 | Insider Trading Policies and Procedures (13) |
| 23.2 | Consent of Independent Registered Public Accounting Firm (14) |
| 31.1 | Certification by the Principal Executive Officer of the Registrant pursuant to Rules 13a-14 and 15d-14 of the Exchange Act.(14) |
| 31.2 | Certification by the Principal Financial Officer of the Registrant pursuant to Rules 13a-14 and 15d-14 of the Exchange Act. (14) |
| 32.1 | Certification by the Principal Executive Officer of the Registrant pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (14) |
| 32.2 | Certification by the Principal Financial Officer of the Registrant pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. (14) |
| 97.1 | Incentive-Based Compensation Recovery Policy (13) |
| 101.INS | Inline XBRL Instance Document (14) |
| 101.SCH | Inline XBRL Taxonomy Extension Schema (14) |
| 101.CAL | Inline XBRL Taxonomy Extension Calculation Linkbase (14) |
| 101.DEF | Inline XBRL Taxonomy Definition Linkbase (14) |
| 101.LAB | Inline XBRL Taxonomy Extension Label Linkbase (14) |
| 101.PRE | Inline XBRL Taxonomy Extension Presentation Linkbase (14) |
| 104 | Cover Page Interactive Data File (formatted in inline XBRL and contained in Exhibit 101) |
| (1) | Previously filed as Exhibit 3.1 to Registrant's Current Report on Form 8-K, filed on December 18, 2025, and incorporated by reference herein. |
| (2) | Previously filed as like-numbered exhibit to Registration Statement No. 333-162033, filed on September 21, 2009 and incorporated by reference herein. |
| (3) | Previously filed as like-numbered exhibit to Pre-Effective Amendment No. 1 to Registration Statement No. 333-167590, filed on March 9, 2011 and incorporated by reference herein. |
| (4) | Previously filed as Exhibit 3.3 to Registration Statement No. 333-173691, filed on April 25, 2011 and incorporated by reference herein. |
| (5) | Previously filed as Exhibit 3.3 to Registrant's Registration Statement on Form S-1 (333-290330), filed on September 17, 2025 and incorporated by reference herein. |
| (6) | Previously filed as Exhibit 99.1 to Registrant's Current Report on Form 8-K, filed on June 14, 2024 and incorporated herein by reference. |
| (7) | Previously filed as like-numbered exhibits to Pre-Effective Amendment No. 1 to Registrant's Registration Statement of Form S-1 (333-290330), filed on January 27, 2026, and incorporated by reference herein. |
| (8) | Previously filed as Exhibit 10.8 to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2015, filed on March 15, 2016, and incorporated by reference herein. |
| (9) | Previously filed as Exhibit 10.9 to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2015, filed on March 15, 2016, and incorporated by reference herein. |
| (10) | Previously filed as Exhibit 10.10 to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2015, filed on March 15, 2016, and incorporated by reference herein. |
| (11) | Previously filed as Exhibit 10.11 to the Registrant's Annual Report on Form 10-K for the year ended December 31, 2015, filed on March 15, 2016, and incorporated by reference herein. |
| (12) | Previously filed as like-numbered exhibit to Pre-Effective Amendment No. 2 to Registrant's Registration Statement on Form S-1 (333-290330), filed on February 18, 2016, and incorporated by reference herein. |
| (13) | Previously filed as like-numbered exhibits to Registrant's Report on Form 10-K for the fiscal year ended December 31, 2024, filed on March 5, 2025. |
| (14) | Filed herein. |
TEUCRIUM COMMODITY TRUST
FINANCIAL STATEMENTS AS OF December 31, 2025
Index to Financial Statements
| Documents | Page |
|---|---|
| TEUCRIUM COMMODITY TRUST | |
| Reports of Independent Registered Public Accounting Firm (GRANT THORNTON LLP, New York, NY, PCAOB #248) | F-2 |
| Combined Statements of Assets and Liabilities at December 31, 2025 and 2024 | F-3 |
| Combined Schedules of Investments at December 31, 2025 and 2024 | F-4 |
| Combined Statements of Operations for the years ended December 31, 2025, 2024 and 2023 | F-6 |
| Combined Statements of Changes in Net Assets for the years ended December 31, 2025, 2024 and 2023 | F-7 |
| Combined Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023 | F-8 |
| Teucrium Corn Fund Statements of Assets and Liabilities at December 31, 2025 and 2024 | F-9 |
| Teucrium Corn Fund Schedules of Investments at December 31, 2025 and 2024 | F-10 |
| Teucrium Corn Fund Statements of Operations for the years ended December 31, 2025, 2024 and 2023 | F-12 |
| Teucrium Corn Fund Statements of Changes in Net Assets for the years ended December 31, 2025, 2024 and 2023 | F-13 |
| Teucrium Corn Fund Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023 | F-14 |
| Teucrium Soybean Fund Statements of Assets and Liabilities at December 31, 2025 and 2024 | F-15 |
| Teucrium Soybean Fund Schedules of Investments at December 31, 2025 and 2024 | F-16 |
| Teucrium Soybean Fund Statements of Operations for the years ended December 31, 2025, 2024 and 2023 | F-18 |
| Teucrium Soybean Fund Statements of Changes in Net Assets for the years ended December 31, 2025, 2024 and 2023 | F-19 |
| Teucrium Soybean Fund Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023 | F-20 |
| Teucrium Sugar Fund Statements of Assets and Liabilities at December 31, 2025 and 2024 | F-21 |
| Teucrium Sugar Fund Schedules of Investments at December 31, 2025 and 2024 | F-22 |
| Teucrium Sugar Fund Statements of Operations for the years ended December 31, 2025, 2024 and 2023 | F-24 |
| Teucrium Sugar Fund Statements of Changes in Net Assets for the years ended December 31, 2025, 2024 and 2023 | F-25 |
| Teucrium Sugar Fund Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023 | F-26 |
| Teucrium Wheat Fund Statements of Assets and Liabilities at December 31, 2025 and 2024 | F-27 |
| Teucrium Wheat Fund Schedules of Investments at December 31, 2025 and 2024 | F-28 |
| Teucrium Wheat Fund Statements of Operations for the years ended December 31, 2025, 2024 and 2023 | F-30 |
| Teucrium Wheat Fund Statements of Changes in Net Assets for the years ended December 31, 2025, 2024 and 2023 | F-31 |
| Teucrium Wheat Fund Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023 | F-32 |
| Teucrium Agricultural Fund Statements of Assets and Liabilities at December 31, 2025 and 2024 | F-33 |
| Teucrium Agricultural Fund Schedules of Investments at December 31, 2025 and 2024 | F-34 |
| Teucrium Agricultural Fund Statements of Operations for the years ended December 31, 2025, 2024 and 2023 | F-36 |
| Teucrium Agricultural Fund Statements of Changes in Net Assets for the years ended December 31, 2025, 2024 and 2023 | F-37 |
| Teucrium Agricultural Fund Statements of Cash Flows for the years ended December 31, 2025, 2024 and 2023 | F-38 |
| 7RCC Spot Bitcoin and Carbon Credit Futures ETF Statements of Assets and Liabilities at December 31, 2025 | F-39 |
| 7RCC Spot Bitcoin and Carbon Credit Futures ETF Statements of Operations for the period from December 10, 2025 (Date of Seeding) to December 31, 2025 | F-40 |
| 7RCC Spot Bitcoin and Carbon Credit Futures ETF Statements of Changes in Net Assets for the period from December 10, 2025 (Date of Seeding) to December 31, 2025 | F-41 |
| 7RCC Spot Bitcoin and Carbon Credit Futures ETF Statements of Cash Flows for the period from December 10, 2025 (Date of Seeding) to December 31, 2025 | F-42 |
| Notes to the Financial Statements | F-43 |
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