Full text of SMBC NIKKO SECURITIES AMERICA, INC.'s X-17A-5 filed 2026-03-02 (period 2025-12-31). Broker-dealer annual report from SEC EDGAR — readable, searchable, and available as markdown for AI agents.
{0}------------------------------------------------ # **SMBC NIKKO SECURITIES AMERICA, INC. AND SUBSIDIARY** (An Indirect Subsidiary of Sumitomo Mitsui Banking Corporation) Consolidated Financial Statements and Supplemental Schedules December 31, 2025 (With Report of Independent Registered Public Accounting Firm Thereon) These consolidated financial statements and schedules should be deemed confidential pursuant to subparagraph (e)(3) of Rule 17a-5 {1}------------------------------------------------ #### **Confidential** #### **SMBC NIKKO SECURITIES AMERICA, INC. AND SUBSIDIARY** (An Indirect Subsidiary of Sumitomo Mitsui Banking Corporation) #### **Table of Contents** | | Page(s) | |--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|---------| | Facing Page and Oath or Affirmation | | | Report of Independent Registered Public Accounting Firm | | | Financial Statements: | | | Consolidated Statement of Financial Condition | 1 | | Consolidated Statement of Operations | 2 | | Consolidated Statement of Comprehensive Income | 3 | | Consolidated Statement of Changes in Stockholder's Equity | 4 | | Consolidated Statement of Changes in Liabilities Subordinated to Claims of General<br>Creditors | 5 | | Consolidated Statement of Cash Flows | 6 | | Notes to Consolidated Financial Statements | 7–31 | | Supplemental Information | | | Schedule I – Computation of Net Capital under Rule 15c3-1 of the Securities and Exchange<br>Commission | 32 | | Schedule II – Computation for Determination of Reserve Requirements and Information for<br>Possession or Control Requirements Pursuant to Rule 15c3-3 under the Securities and<br>Exchange Act of 1934 | 33 | {2}------------------------------------------------  KPMG LLP Two Manhattan West 375 9th Avenue, 17th Floor New York, NY 10001 #### **Report of Independent Registered Public Accounting Firm** To the Stockholder and the Board of Directors SMBC Nikko Securities America, Inc.: #### *Opinion on the Consolidated Financial Statements* We have audited the accompanying consolidated statement of financial condition of SMBC Nikko Securities America, Inc. and subsidiary (the Company) as of December 31, 2025, the related statements of operations, comprehensive income, changes in stockholder's equity, changes in liabilities subordinated to claims of general creditors…Read the full text as markdown