{"schema_version":"secwatch.filing_event.v1","accession":"0001104659-26-032671","form_type":"8-K","ticker":"UGA","cik":"0001396878","company_name":"United States Gasoline Fund, LP","filed_at":"2026-03-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.984343+00:00","generated_at":"2026-05-15T09:28:17.488569+00:00","sec_items":["7.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.15,"calibrated_materiality_score":0.15,"confidence":"medium","headline":"GP USCF reports audited financials; cash down 32% to $1.5M","bullets":["Cash and equivalents $1.54M at Dec 31, 2025, down 32% from $2.27M at Dec 31, 2024.","Member's equity $5.08M at Dec 31, 2025 vs $5.28M at Dec 31, 2024, a decline of 3.8%.","Total assets $6.71M at Dec 31, 2025 vs $7.13M at Dec 31, 2024, down 5.8%.","Accounts payable more than doubled to $1.23M from $708k, driven by increased accrued expenses.","Management fee receivable concentration: USO 31%, UNG 24%, CPER 18%, USCI 16%."],"urls":{"canonical":"https://secwatch.observer/filing/0001104659-26-032671","json":"https://secwatch.observer/filing/0001104659-26-032671.json","markdown":"https://secwatch.observer/filing/0001104659-26-032671.md","text":"https://secwatch.observer/filing/0001104659-26-032671.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1396878/000110465926032671/0001104659-26-032671-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1396878/000110465926032671/tm268488d4_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-15T09:28:17.488569+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}