free Tier Analysis

The NAV Decay Index: Which ETFs Are Eating Themselves?

A forensic audit of TSLY, NVDY, JEPI. We calculate the 'Burn Rate' to see which funds are toxic.

DivAgent Research Team
2026-01-10
5 min read
The Decay Scorecard
Audit the top income ETFs. If Burn Rate is positive, the fund is eating itself to pay you.
TickerTotal Return (The Truth)Verdict
TSLY
62.5%-12.4%
74.9%
Principal Destructive
TOXIC
CONY
88.2%+15.3%
72.9%
Principal Destructive
TOXIC
NVDY
54.1%+32.5%
21.6%
Principal Destructive
TOXIC
TLTW
14.2%-2.1%
16.3%
Principal Destructive
TOXIC
RYLD
12.1%+4.5%
7.6%
Principal Destructive
AT RISK
QYLD
11.5%+8.2%
3.3%
Principal Destructive
AT RISK
SPYI
12.1%+11.8%
0.3%
Principal Destructive
HEALTHY
JEPI
7.2%+9.8%
-2.6%
Principal Accretive
HEALTHY
JEPQ
9.4%+14.2%
-4.8%
Principal Accretive
HEALTHY
DIVO
4.8%+10.2%
-5.4%
Principal Accretive
STAR
SCHD
3.4%+12.5%
-9.1%
Principal Accretive
STAR
*Data based on L12M Performance estimates. Burn Rate = Yield - Total Return.

The "Burn Rate" Explained

We define Burn Rate as the portion of the dividend that was funded by destroying the fund's NAV (Net Asset Value).

Burn Rate = (Annual Yield) - (Total Return)

If the Burn Rate is positive, the fund is effectively returning your own money to you. This is not "income." It is a partial liquidation of your account.

The "Toxic" Tier (YieldMax & Friends)

Look at TSLY in the scorecard above. With a yield often exceeding 60%, it seems like a miracle. But the Total Return is barely positive (or negative). This means almost the entire distribution is coming from NAV erosion.

The Danger: If you spend that 60% yield, your principal balance drops by ~45% in a year. Do this for two years, and you have half your money left.

The "Healthy" Tier (Cornerstone)

Compare this to JEPI or SPYI. Their yields are lower (7-12%), but their Total Returns match or exceed their yields.

The Result: You can spend the entire dividend and still have your original $10,000 intact (or growing). This is what sustainable income looks like.

The "Reverse Split" Trick

How do funds like TSLY stay alive if they drop 50% a year? Reverse Splits.

When the share price drops below $10, the fund manager merges shares (e.g., 1-for-2 split). Your 100 shares at $9 become 50 shares at $18.

  • The Illusion: The price chart looks like it "reset."
  • The Reality: You now own half as many shares. Your income potential has been permanently cut in half unless you buy more.

The "Safe Spending" Rule

If you hold a "Toxic" or "At Risk" fund, do not spend the full dividend.
You must reinvest the "Burn Rate" portion to keep your principal alive.

Get the Reinvestment Calculator (Premium)

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About Our Analysis Standards

Data Verification

This article was last audited by our Research Team on 2026-01-10. We cross-reference all yield data with official prospectus filings and FactSet. Unlike automated screeners, we manually verify "Return of Capital" classifications to ensure your tax-efficiency data is accurate.

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DivAgent does not accept payment from ETF issuers, fund managers, or public companies to feature their products. Our Risk Tier Ratings (Tier 1 to Tier 5) are mathematically derived from volatility and drawdown metrics, not editorial opinion.

*Disclaimer: This content is for educational purposes only. Dividend yields are backward-looking and heavily influenced by share price movement. Past performance of a covered call strategy does not guarantee future results. Always consult a generic financial advisor before making portfolio decisions.