As of September 30, 2024, the iShares S&P GSCI Commodity-Indexed Trust reported total assets of $884.0 million, a decline from $974.5 million at the end of 2023. Correspondingly, total liabilities decreased to $2.6 million from $6.5 million, resulting in net assets of $881.4 million, down from $968.1 million. The net asset value (NAV) per share rose to $20.99, up from $20.08 at the end of the previous fiscal year.

For the three months ending September 30, 2024, total investment income was $13.0 million, a decrease from $14.2 million in the same period of 2023. However, for the nine-month period, total investment income increased to $40.2 million from $38.4 million year-over-year. Total expenses for the quarter fell to $2.0 million from $2.3 million, while expenses for the nine months decreased to $6.2 million from $6.7 million. Net investment income for the quarter was $11.1 million, down from $11.9 million in 2023, but increased for the nine months to $34.0 million from $31.6 million.

The net change in unrealized appreciation/depreciation for the quarter was $6.7 million, compared to $8.5 million in 2023. For the nine-month period, the Trust experienced a significant recovery in unrealized appreciation, reporting $24.2 million compared to a loss of $44.2 million in the same period of 2023. However, the net increase in net assets resulting from operations for the quarter was a loss of $59.9 million, contrasting with a gain of $154.1 million in 2023. For the nine months, the increase was $37.0 million, down from $58.2 million in the previous year.

The Trust's cash flow from operating activities for the nine months was $121.2 million, slightly lower than $129.1 million in 2023. Contributions from shares issued rose significantly to $176.2 million from $89.6 million, while distributions for shares redeemed increased to $(299.8 million) from $(219.2 million).

As of September 30, 2024, the Trust's investments included $32.5 million in futures contracts and $881.3 million in U.S. Treasury bills. The Trust's market risk is influenced by the liquidity of the Index Futures market, and it does not engage in off-balance sheet financing arrangements. The Trust's disclosure controls and procedures were evaluated as effective, ensuring compliance with regulatory standards.