abrdn Platinum ETF Trust 10-K

Item 8. Financial Statements and Supplementary Data (Unaudited) Quarterly Income Statements Year Ended December 31, 2022 Three months ended Year ended (Amounts in 000’s of US$, except for Share and per Share data) March 31 June 30 September 30 December 31 December 31 EXPENSES Sponsor’s Fee $ 1,743 $ 1,716 $ 1,525 $ 1,572 $ 6,556 Total expenses 1,743 1,716 1,525 1,572 6,556 Net investment loss (1,743 ) (1,716 ) (1,525 ) (1,572 ) (6,556 ) REALIZED AND UNREALIZED GAINS / (LOSSES) Realized gain / (loss) on platinum transferred to pay expenses 56 34 (99 ) (79 ) (88 ) Realized gain / (loss) on platinum distributed for the redemption of Shares 2,890 66 (9,466 ) 82 (6,428 ) Change in unrealized gain / (loss) on investment in platinum 24,158 (89,400 ) (38,627 ) 180,404 76,535 Change in unrealized gain / (loss) on unsettled creations or redemptions — — (9 ) 9 — Total gain / (loss) on investment in platinum 27,104 (89,300 ) (48,201 ) 180,416 70,019 Change in net assets from operations $ 25,361 $ (91,016 ) $ (49,726 ) $ 178,844 $ 63,463 Net increase / (decrease) in net assets per Share $ 2.02 $ (7.12 ) $ (4.12 ) $ 15.54 $ 5.19 Weighted average number of Shares 12,556,667 12,782,967 12,060,326 11,509,239 12,223,973 Year Ended December 31, 2021 Three months ended Year ended (Amounts in 000’s of US$, except for Share and per Share data) March 31 June 30 September 30 December 31 December 31 EXPENSES Sponsor’s Fee $ 2,188 $ 2,209 $ 1,985 $ 1,859 $ 8,241 Total expenses 2,188 2,209 1,985 1,859 8,241 Net investment loss (2,188 ) (2,209 ) (1,985 ) (1,859 ) (8,241 ) REALIZED AND UNREALIZED GAINS / (LOSSES) Realized gain on platinum transferred to pay expenses 311 457 207 74 1,049 Realized gain / (loss) on platinum distributed for the redemption of Shares 9,757 6,484 2,855 (536 ) 18,560 Change in unrealized gain / (loss) on investment in platinum 135,421 (163,055 ) (123,151 ) (5,393 ) (156,178 ) Change in unrealized loss on unsettled creations or redemptions — — — (30 ) (30 ) Total gain / (loss) on investment in platinum 145,489 (156,114 ) (120,089 ) (5,885 ) (136,599 ) Change in net assets from operations $ 143,301 $ (158,323 ) $ (122,074 ) $ (7,744 ) $ (144,840 ) Net increase / (decrease) in net assets per Share $ 10.53 $ (11.64 ) $ (9.06 ) $ (0.59 ) $ (10.77 ) Weighted average number of Shares 13,603,889 13,607,143 13,466,848 13,195,652 13,446,986 39 Note: Quarterly balances may not add to totals due to independent rounding. The financial statements required by Regulation S-X, together with the report of the Trust’s independent registered public accounting firm appear on pages F-1 to F-13 of this filing. 40 Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure None.