# AEGIS CAPITAL CORP. X-17A-5 (2026-02-03) — Broker-dealer annual report - Company: AEGIS CAPITAL CORP. - Form: X-17A-5 - Filed: 2026-02-03 - Period: 2025-11-30 - Accession: 0000743418-26-000003 - CIK: 743418 - File #: 8-31616 - Type: Broker-dealer - Material weakness: No - Auditor: Nawrocki Smith LLP - Auditor location: Hauppauge, NY - Contact: Thomas Poss - Phone: 2128131010 - Email: tposs@aegiscap.com - Website: aegiscap.com - Signed by: Robert J Eide (CEO) Original filing: https://www.sec.gov/Archives/edgar/data/743418/000074341826000003/public.pdf --- {0}------------------------------------------------ **UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549** 0MB APPROVAL 0MB Number: 3235-0123 Expires: Nov. 30, 2026 Estimated average burden hours per response: 12 # **ANNUAL REPORTS FORM X-17A-5 PART** Ill | SEC FILE NUMBER | | |-----------------|--| | 8-31616 | | **FACING PAGE** **Information Required Pursuant to Rules 17a-S, 17a-12, and 18a-7 under the Securities Exchange Act of 1934** FILING FOR THE PERIOD BEGINNING **12/01/2024** AND ENDING **11/30/2025** MM/DD/VY MM/DD/YY **A. REGISTRANT IDENTIFICATION** NAME oF FIRM: Aegis Capital Corp. TYPE OF REGISTRANT (check all applicable boxes): [!] Broker-dealer D Security-based swap dealer □ Major security-based swap participant D Check here if respondent is also an OTC derivatives dealer ! ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) | | | 1345 Avenue of the Americas 27th Floor | |--|--|----------------------------------------| | | | | | New York | | | | |--------------------------------------------------|------------------------------------------------------------|-----------------|-------------------------------------------| | | NY | | 10105 | | (City) | (State) | | (Zip Code) | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | | Thomas C. Poss | ( 21 2) 813-1 01 0 | | tposs@aegiscap.com | | (Name) | (Area Code - Telephone Number) | (Email Address) | | | | B. ACCOUNTANT IDENTIFICATION | | | | Nawrocki Smith LLP | (Name - if individual, state last, first, and middle name) | | | | 100 Motor Parkway Suite 580 | Hauppauge | NY | 11788 | | (Address) | (City) | (State) | (Zip Code) | | 03/04/2009 | | 3370 | | | | | | (PCAOB Regl,Uatlo, N,mbe,, If applicable) | | l"
of Reglstcatloo with PCAOB)(lf applicable) | | | | • Claims for exemption from the requirement that the annual reports be covered by the reports of an independent public accountant must be supported by a statement of facts and circumstances relied on as the basis of the exemption. See 17 CFR 240.17a·S(e)(l)(ii), if applicable. Persons who are to respond to the collection of information contained In this form are not required to respond unless the form displays a currently valid 0MB qmtrol number. {1}------------------------------------------------ #### **OATH OR AFFIRMATION** | I, Robert J. Eide | | , swear (or affirm) that, to the best of my knowledge and belief, the | | | |----------------------------------------------------------------|----|-------------------------------------------------------------------------------------------------------------------------------------|--|-------| | financial report pertaining to the firm of Aegis Capital Corp. | | | | as of | | 11/30 | 2~ | is true and correct. I further swear (or affirm) that neither the company nor any | | | | | | partner, officer, director, or equivalent person, as the case may be, has any proprietary interest in any account classified solely | | | | as that of a customer. | | | | | | | | | | | **VARDEN KOL Notary Public, State of New York NO, 01KO6439483** Qualifi d In New York County Comm is on **E** i s 08/2 /2026 Title: CEO Notary Public ### This filing\*\* contains (check all applicable boxes): - ~ (a) Statement of financial condition. - ~ (b) Notes to consolidated statement of financial condition. - D (c) Statement of income (loss) or, if there is other comprehensive income in the period(s) presented, a statement of comprehensive income (as defined in§ 210.1-02 of Regulation S-X). - D (d) Statement of cash flows. - D (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. - D (f) Statement of changes in liabilities subordinated to claims of creditors. - D (g) Notes to consolidated financial statements. - D (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.lBa-1, as applicable. - D (i) Computation of tangible net worth under 17 CFR 240.18a-2. - D (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - D (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.1Sc3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - D (I) Computation for Determination of PAB Requirements under Exhibit A to§ 240.1Sc3-3. - D (m} Information relating to possession or control requirements for customers under 17 CFR 240.1Sc3-3. - D (n) Information relating to possession or control requirements for security-based swap customers under 17 CFR 240.15c3-3(p)(2) or 17 CFR 240.18a-4, as applicable. - D (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.1Sc3-1, 17 CFR 240.18a-1, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.1Sc3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist. - D (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - ~ (q) Oath or affirmation in accordance with 17 CFR 240.17a-S, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable. - D (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - D (s) Exemption report in accordance with 17 CFR 240.17a-S or 17 CFR 240.18a-7, as applicable. - ~ (t) Independent public accountant's report based on an examination of the statement of financial condition. - D (u) Independent public accountant's report based on an examination of the financial report or financial statements under 17 CFR 240.17a-S, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable. - D (v) Independent public accountant's report based on an examination of certain statements in the compliance report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - D **(w)** Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - D (x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.1Sc3-le or 17 CFR 240.17a-12, as applicable. - D (y) Report describing any material inadequacies found to exist or found to have existed since the date of the previous audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k). D (z) Other: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_ - - \*\*To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(e}(3) or 17 CFR 240.18a-7{d){2), as applicable. {2}------------------------------------------------ ![](_page_2_Picture_2.jpeg) {3}------------------------------------------------ | | PAGE | |---------------------------------------------------------|------| | REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM | | | FINANCIAL STATEMENT | | | | | | | | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) ## REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Stockholder of Aegis Capital Corp.: ## Opinion on the Financial Statement We have audited the accompanying statement of financial condition of Aegis Capital Corp. (the "Company") as of November 30, 2025, and the related notes (collectively referred to as the "financial statement"). In our opinion, the financial statement presents fairly, in all material respects, the financial position of Aegis Capital Corp. as of November 30, 2025 in conformity with accounting principles generally accepted in the United States of America. ## Basis for Opinion This financial statement is the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statement based on our audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the U.S. Securities and Exchange Commission and the PCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statement, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statement. Our audit also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit provides a reasonable basis for our opinion. We have served as Aegis Capital Corp.'s auditor since 2022. Hauppauge, New York January 28, 2026 {5}------------------------------------------------ ### Assets | Liabilities and Stockholder's Equity | | |-------------------------------------------------------------------------|---| | Liabilities | | | | | | | | | | | | | | | | | | Stockholder's Equity | | | | | | | | | | | | | | | The accompanying notes are an integral part of the financial statement. | 2 | {6}------------------------------------------------ ### 1 - ORGANIZATION AND BUSINESS - 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Basis of Presentation - Cash Equivalents - Securities Transactions - Use of Estimates - Investment Valuation {7}------------------------------------------------ Credit Losses - {8}------------------------------------------------ - Equipment, Fixtures, automobiles, and Leasehold Improvements - Income Taxes Lease Accounting {9}------------------------------------------------ Segment Reporting #### 3 - RECEIVABLES AND PAYABLES TO CLEARING BROKERS | Clearing deposits | ಕಾ | 600.000 | |------------------------------------------------------------------------------------------------------------------------------|----|----------------------------------| | Cash held in accounts at Clearing Brokers
Fees and commissions receivable
Margin interest and clearing charges payable | ಕ | 827,778
1.782.997
(99.881) | | | ಕೆ | 2,510,894 | {10}------------------------------------------------ 4 - RECEIVABLES FROM REGISTERED REPRESENTATIVES 6 - EQUIPMENT, FIXTURES, AND LEASEHOLD IMPROVEMENTS 5 - FAIR VALUE MEASUREMENTS OF SECURITIES OWNED | | (Level 1) | (Level 2) | (Level 3) | Total | |--|-----------|-----------|-----------|-------| | | | | | | | | | | | | | Equipment - office and data processing | ಳಿ | 812,188 | |-------------------------------------------------|----|-----------| | Furniture and fixtures | | 255.025 | | Automobiles | | 93.365 | | Leasehold improvements | | 85,219 | | | | 1,245,797 | | Less: Accumulated depreciation and amortization | | 1,085,667 | | | ક | 160.130 | 7 - LIABILITIES SUBORDINATED TO CLAIMS OF CREDITORS 8 - LEASES {11}------------------------------------------------ | November 30, | | |--------------|--| | | | | | | | | | | | | | | | ### 9 - COMMITMENTS AND CONTINGENCIES AND CONCENTRATION OF CREDIT RISK ### 10 - OTHER RELATED PARTY TRANSACTIONS {12}------------------------------------------------ ### 11 - NET CAPITAL REQUIREMENTS 12 - INCOME TAXES ### 13 - OFF BALANCE SHEET RISK {13}------------------------------------------------ ### 14 - SUBSEQUENT EVENTS Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.