As of September 30, 2024, the Invesco DB Commodity Index Tracking Fund reported total assets of $1.43 billion, a significant decrease from $1.70 billion at the end of 2023. Total liabilities also saw a sharp decline, dropping to $1.16 million from $17.72 million. Consequently, total shareholders' equity fell to $1.43 billion from $1.68 billion during the same period. The net asset value (NAV) per share increased slightly to $22.26 from $22.05, while the market value per share rose to $22.27 from $22.06.

In terms of financial performance, the Fund experienced a decline in total income for the third quarter of 2024, reporting $20.58 million compared to $28.18 million in Q3 2023. Year-to-date income also decreased to $65.60 million from $80.70 million. Total expenses for Q3 2024 were $3.51 million, down from $4.67 million in the prior year, contributing to a net investment income of $17.26 million, compared to $23.84 million in Q3 2023. However, the Fund reported a net loss of $78.24 million for Q3 2024, a stark contrast to a net income of $188.35 million in Q3 2023. Year-to-date, the Fund recorded a net income of $10.19 million, a recovery from a loss of $2.20 million in the same period last year.

The Fund's investment strategy focuses on futures contracts and holds U.S. Treasury Obligations for margin and cash management. As of September 30, 2024, the Fund held $396.92 million in U.S. Treasury Obligations, up from $391.64 million at the end of 2023. The Fund's total investments in securities amounted to $1.41 billion, with Level 1 investments at $717.61 million and Level 2 investments at $694.58 million.

The Fund's market performance reflected mixed results in commodities, with industrial and precious metals gaining due to anticipated Federal Reserve rate cuts and stimulus measures in China. Conversely, energy prices faced downward pressure from low refining margins and decreased crude demand. The Fund's shares traded at a low of $21.02 and a high of $23.77 during Q3 2024, resulting in a market value decline of 4.21% from the previous quarter.

The Fund's management fee remains at 0.85% per annum of the daily NAV, with fee waivers totaling $190,206 for Q3 2024, compared to $324,122 in Q3 2023. The Fund continues to be managed by Invesco Capital Management LLC, with a focus on tracking the DBIQ Optimum Yield Diversified Commodity Index Excess Return.