Simplify US Equity Income ETF uses U.S. stocks and options to pursue cash under its current mandate. The ticker had a different strategy earlier, so an older price or payment should not be read as though the same income approach produced it.
Business
Equity-income ETF
Listing
SPUC · NYSE Arca
Reporting period
2026-06-30
Dividend schedule
Monthly
How the business works
Stock dividends after expenses contribute to net investment income. Option and share-price outcomes affect the wider investment return. Keep the prior strategy's history labeled when comparing periods.
Extras are shown separately and are not assumed to repeat.
Reported earnings
Each measure shown separately, per share
Net investment income$0.32
Jul 1, 2025 to Jun 30, 2026
$0.00$0.32
Distribution yield12.58%Sourced distributions divided by dated market priceReported annual income yield0.65%Reported net investment income $0.3200 per share for 2025-07-01 to 2026-06-30, divided by approved 2026-06-30 market price $49.1890. Excludes capital gains; historical, not a current yield or forecast.Reported annual investment income$0.32Per share for 2026 FY. Excludes investment gains.Trailing 12-month distributions$6.20Recorded recurring payments per share, not a forecast
Dividend payment history
Date or month
Per share
Sep 30, 2026
$0.60
Reported earnings and sources
Reported earnings for the latest four periods. Compare the same earnings measure across periods; different measures are not added together.
Cash distributions are the total paid per share during each reporting period, including any gains or return of capital. Period lengths may differ, so compare the dates before comparing amounts. Short periods are not annualized.
NAV change excludes distributions. Reported NAV total return includes reinvestment and is copied from the fund statement, not estimated by adding cash distributions to the NAV change.
Why the annual trend is limited
The fund changed its objective and income strategy near the end of June 2026. The June 2026 fiscal year crosses the change and is not a clean current-strategy year.
Dividends received after fund expenses help explain recurring income. Realized gains and return of capital are separate sources of distributions.
Watch dividend changes in the holdings and NAV over time. A high distribution rate does not guarantee stable capital.
Income and distributions
Income and cash distributions per share for the same dated periods. Shorter periods are kept separate and are not annualized. Dividends received after fund expenses help explain recurring income. Realized gains and return of capital are separate sources of distributions.
Fund net investment income per common share; actual reporting period, not annualized$0.3200
Total cash distributions in the same period$5.1100
$0.00$5.20
For the year ended June 30, 2026, SPUC reported $0.32 of net investment income and $5.11 of distributions per share. Net asset value rose from $44.44 to $49.06. The cash payment greatly exceeded the income line, making option and stock results essential to the current-strategy outcome.
Portfolio interest and dividends, realized investment results and any derivative activity contribute to distribution resources after expenses. Taxable income and cash distributions can differ from reported net investment income.
The earnings available to shareholders depend on the cash generated by these activities after operating and financing costs. Portfolio gains, financing proceeds and recurring income should be evaluated separately.
Simplify US Equity Income ETF reported $0.3200 per share for 2025-07-01 to 2026-06-30, measured as Fund net investment income per common share; actual reporting period, not annualized.
Actual per-share reporting period, without annualisation. Net investment income, realized gains, unrealized changes and cash distributions are different measures. This comparison is not the Fly High forward Dividend Coverage Ratio.
Income and capital are exposed to equity losses, option execution and limited comparability across strategy changes.
Watch for changes in the underlying exposure and the next reported results before treating the current payment as evidence of continuing earnings support.
Payments can change and can include gains or return of capital. A high trailing yield does not establish earnings coverage or total return.
Watch for changes in the underlying exposure and the next reported results before treating the current payment as evidence of continuing earnings support.
Read the next full-year option and equity results with cash paid and net asset value; do not join older strategy periods into one seamless income trend.
Net asset value (NAV)
NAV per share$48.64Sep 29, 2026Market price$48.66Sep 29, 2026PREMIUM / DISCOUNT TO NAV0.04% premiumCalculated from the displayed same-date values.
NAV is the fund's assets minus liabilities, divided by shares outstanding. All values are USD per share.
Simplify reported ETF NAV and market price, both dated 2026-09-29. The published premium or discount agrees with the calculation within source rounding. Older audited NAV history remains unchanged.
Read the next full-year option and equity results with cash paid and net asset value; do not join older strategy periods into one seamless income trend.
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U.S. federal · Tax year 2025
Dividend tax treatment
The fund's 2025 distributions were mainly ordinary dividends. The mix can change from year to year.
This company information is a guide, not your personal tax statement. Use your Form 1099-DIV when you file.
Ordinary, nonqualified
64%
Qualified dividends
18.52%
Capital-gain distributions
17.48%
Return of capital
0%
Tax year: 2025. Total distributions: $3.74 per share.
Tax details and source
Total ordinary dividends (includes qualified)
82.52%
Section 199A portion (within ordinary dividends)
0.94%
Exempt-interest distributions
0%
Reporting form
Form 1099-DIV
Source date
2026-02-02
Qualified dividends are included in total ordinary dividends. Section 199A is a separate designation within ordinary dividends, not extra income or qualified dividend income.
Your account type, holding period and circumstances affect treatment. Use your broker’s tax statement for filing. Return of capital generally reduces cost basis; amounts beyond basis can be taxable. IRS dividend guidance.
