{"schema_version":"secwatch.filing_event.v1","accession":"0001171200-24-000104","form_type":"8-K","ticker":"UGA","cik":"0001396878","company_name":"United States Gasoline Fund, LP","filed_at":"2024-03-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:24.051249+00:00","generated_at":"2026-06-04T07:03:12.456627+00:00","sec_items":["7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"UGA annual net income falls 98% to $0.5M; large unrealized loss on futures","bullets":["Net income for 2023 was $539K ($0.89/share) vs $27.4M ($18.71/share) in 2022.","Unrealized loss on open futures of $13.3M in 2023 vs gain of $8.0M in 2022.","Total assets $85.2M, partners' capital $84.9M, both slightly down from 2022.","NAV per share $60.64 vs market $60.70; shares outstanding 1.4M.","Auditor changed to Cohen & Company, Ltd. effective fiscal 2023."],"urls":{"canonical":"https://secwatch.observer/filing/0001171200-24-000104","json":"https://secwatch.observer/filing/0001171200-24-000104.json","markdown":"https://secwatch.observer/filing/0001171200-24-000104.md","text":"https://secwatch.observer/filing/0001171200-24-000104.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1396878/000117120024000104/0001171200-24-000104-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1396878/000117120024000104/i24091_uga-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T07:03:12.456627+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"}