Confused about IncomeShares with 139.10% Yield

I recently came across IncomeShares and their Coinbase (COIN) Options ETP, which reportedly offers a yield of 139.10%. I'm trying to understand how this ETP works and what risks are involved.

My questions:

Does this ETP track Coinbase's stock price movements while also providing the stated yield? How is the yield generated?

What are the potential risks associated with investing in this ETP? Are they a good investment for the long term?