{"schema_version":"secwatch.filing_event.v1","accession":"0001171200-24-000109","form_type":"8-K","ticker":"USO","cik":"0001327068","company_name":"United States Oil Fund, LP","filed_at":"2024-03-27T23:59:59+00:00","discovered_at":"2026-05-14T18:03:23.792269+00:00","generated_at":"2026-06-04T07:01:14.239125+00:00","sec_items":["7.01","9.01"],"event_type":"earnings","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"USO reports FY2023 net loss of $46M, NAV falls to $66.91","bullets":["Net loss of $46.0M for 2023, vs net income of $785.2M in 2022.","Net loss per share of $3.14 (basic); weighted avgerage loss per share $2.01.","Net asset value per share fell to $66.91 from $70.05 at Dec 31, 2022.","Total partners' capital decreased to $1.567B; shares outstanding down to 23.4M.","Auditor changed to Cohen & Company for 2023 (prior auditor was BBD LLP)."],"urls":{"canonical":"https://secwatch.observer/filing/0001171200-24-000109","json":"https://secwatch.observer/filing/0001171200-24-000109.json","markdown":"https://secwatch.observer/filing/0001171200-24-000109.md","text":"https://secwatch.observer/filing/0001171200-24-000109.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1327068/000117120024000109/0001171200-24-000109-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1327068/000117120024000109/i24096_uso-8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-04T07:01:14.239125+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"}