{"url_path":"/sec/uga/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-08","source_url":"https://www.sec.gov/Archives/edgar/data/1396878/0001104659-26-057773-index.html","accession_number":"0001104659-26-057773","cik":"0001396878","ticker":"UGA","issuer_name":"United States Gasoline Fund, LP","edgar_url":"https://www.sec.gov/Archives/edgar/data/1396878/0001104659-26-057773-index.html","primary_entity_key":"0001396878","primary_entity_name":"United States Gasoline Fund, LP"},"word_count":598,"has_tables":true,"body_markdown":"United States Gasoline Fund, LP_March 31, 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of Contents](#TOC)\n\n​\n\n​\n\n**UNITED STATES**\n\n**SECURITIES AND EXCHANGE COMMISSION**\n\n**Washington, D.C. 20549**\n\n**FORM ****10-Q**\n\n​\n\n**☒**\n\n**Quarterly report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the quarterly period ended****March 31, 2026****.**\n\n​\n\n**or**\n\n​\n\n**☐**\n\n**Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 for the transition period from****             ****to****             ****.**\n\n​\n\n**Commission file number:****001-33975**\n\n**United States Gasoline Fund, LP**\n\n**(Exact name of registrant as specified in its charter)**\n\n​\n\n**Delaware**\n\n**20-8837263**\n\n**(State or other jurisdiction of**\n\n**(I.R.S. Employer**\n\n**incorporation or organization)**\n\n**Identification No.)**\n\n​\n\n**1850 Mt. Diablo Boulevard, Suite 640**\n\n**Walnut Creek****,****California********94596**\n\n**(Address of principal executive offices) (Zip Code)**\n\n​\n\n**(****510****)****522-9600**\n\n**(Registrant’s telephone number, including area code)**\n\n​\n\n**N/A**\n\n**(Former name, former address and former fiscal year, if changed since last report)**\n\n​\n\nSecurities registered or to be registered pursuant to Section 12(b) of the Act.\n\n​\n\n**Title of each class:**\n\n  ​ ​ ​\n\n**Trading Symbol(s)**\n\n  ​ ​ ​\n\n**Name of each exchange on which registered:**\n\nShares of United States Gasoline Fund, LP\n\n \n\nUGA\n\n \n\nNYSE Arca, Inc.\n\n​\n\nIndicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. ☒ Yes ☐ No\n\n​\n\nIndicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). ☒ Yes ☐ No\n\n​\n\nIndicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer”, “accelerated filer”, “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n​\n\nLarge Accelerated Filer\n\n☐\n\n \n\nAccelerated Filer\n\n☒\n\n \n\n \n\n \n\n \n\n \n\nNon-Accelerated Filer\n\n☐\n\n \n\nSmaller Reporting Company\n\n☒\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nEmerging Growth Company\n\n☐\n\n​\n\nIf an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided in Section 13(a) of the Exchange Act. ☐\n\n​\n\nIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act.). ☐ Yes ☒ No\n\n​\n\nThe registrant had 1,150,000 outstanding shares as of May 5, 2026.\n\n​\n\n​\n\n​\n\n​\n\n​\n\n​\n\n[Table of Contents](#TOC)\n\n**United States Gasoline Fund, LP**\n\n**Table of Contents**\n\n[**Part I. FINANCIAL INFORMATION**](#PartIFINANCIALINFORMATION_479595)\n\n**Page**\n\n​\n\n​\n\n[**Item I. Financial Statements.**](#Item1CondensedFinancialStatements_881950)\n\n3\n\n​\n\n​\n\n[**Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations.**](#Item2ManagementsDiscussionandAnalysisofF)\n\n20\n\n​\n\n​\n\n[**Item 3. Quantitative and Qualitative Disclosures About Market Risk.**](#Item3QuantitativeandQualitativeDisclosur)\n\n37\n\n​\n\n​\n\n[**Item 4. Controls and Procedures.**](#Item4ControlsandProcedures_393927)\n\n38\n\n​\n\n​\n\n[**Part II. OTHER INFORMATION**](#PartIIOTHERINFORMATION_392965)\n\n​\n\n​\n\n​\n\n[**Item 1. Legal Proceedings.**](#Item1LegalProceedings_388300)\n\n39\n\n​\n\n​\n\n[**Item 1A. Risk Factors.**](#Item1ARiskFactors_150417)\n\n41\n\n​\n\n​\n\n[**Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.**](#Item2UnregisteredSalesofEquitySecurities)\n\n41\n\n​\n\n​\n\n[**Item 3. Defaults Upon Senior Securities.**](#Item3DefaultsUponSeniorSecurities_856987)\n\n42\n\n​\n\n​\n\n[**Item 4. Mine Safety Disclosures.**](#Item4MineSafetyDisclosures_772861)\n\n42\n\n​\n\n​\n\n[**Item 5. Other Information.**](#Item5OtherInformation_394165)\n\n42\n\n​\n\n​\n\n[**Item 6. Exhibits.**](#Item6Exhibits_386850)\n\n43\n\n​\n\n​\n\n2\n\n[Table of Contents](#TOC)\n\n**Part I. FINANCIAL INFORMATION**"}