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COtwo Advisors Carbon Trust Posts $298,801 Net Loss in Q1 2026

COtwo Advisors Physical European Carbon Allowance Trust, a Delaware-registered carbon credit investment vehicle, reported a net loss of $298,801 for the three months ending February 28, 2026. Total assets declined 16% to $1.62 million from $1.92 million at the prior quarter end.

COtwo Advisors Physical European Carbon Allowance Trust, a Delaware-registered trust that invests in European carbon allowances, reported a net loss of $298,801 for the three months ending February 28, 2026, compared to stockholders' equity of $1.92 million at the start of the quarter. The loss amounted to $2.99 per share on 100,000 common shares outstanding. Read more earnings reports.

The company reported no revenue for the quarter. Operating expenses totaled $3,720, resulting in an operating loss of $3,549. The net loss of $298,801 reflects additional losses beyond operating expenses, though the filing does not detail the nature of these charges.

Total assets fell to $1.62 million at February 28, 2026, down from $1.92 million at November 30, 2025, a decline of $298,953 or 16%. Cash and cash equivalents dropped to $16,816 from $20,497 over the same period. The trust categorized its cash holdings as short-term investments.

Cash used in operations totaled $3,681 for the three-month period. Total liabilities stood at $1,053, down from $1,205 at the prior quarter end.

Stockholders' equity fell to $1.62 million from $1.92 million, a decrease of $298,801 matching the reported net loss. The company maintained 100,000 common shares issued throughout the quarter.

Financial Metric Q1 2026 (Feb 28, 2026) Q4 2025 (Nov 30, 2025)
Net Loss $298,801
Operating Loss $3,549
Total Assets $1,622,131 $1,921,084
Cash & Cash Equivalents $16,816 $20,497
Total Liabilities $1,053 $1,205
Stockholders' Equity $1,621,078 $1,919,879
EPS (Basic) ($2.99)

The trust is classified as a non-accelerated filer and qualifies as a small business under regulatory definitions. It is incorporated in Delaware and reported no changes to its share count during the quarter.