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Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

Significant Accounting Policies [Abstarct]

Schedule of Levels of the Fair Value Hierarchy

Level 3: Unobservable inputs, including the Trust’s assumptions used in determining the fair value of investments, where there is little or no market activity for the asset or liability at the measurement date.

Amount at

Fair Value Measurement Using

Fair Value

Level 1

Level 2

Level 3

September 30, 2025 (Unaudited)

Assets

Investment in ether

$

45,916,365

$

45,916,365

$

–

$

–

Amount at

Fair Value Measurement Using

Fair Value

Level 1

Level 2

Level 3

December 31, 2024

Assets

Investment in ether

$

16,869,879

$

16,869,879

$

–

$

–

X

- References

No definition available.

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

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