# VENTUM FINANCIAL (US) CORP. X-17A-5 (2026-06-29) — Broker-dealer annual report - Company: VENTUM FINANCIAL (US) CORP. - Form: X-17A-5 - Filed: 2026-06-29 - Period: 2026-03-31 - Accession: 0001238959-26-000003 - CIK: 1238959 - File #: 8-65995 - Type: Broker-dealer - Material weakness: No - Auditor: Ohab and Company, PA - Auditor location: Maitland, CA - Contact: Richard Butterworth - Phone: 6046642725 - Email: richard.butterworth@ventumfinancial.com - Website: ventumfinancial.com - Signed by: D. Andrew Murray (Director) Original filing: https://www.sec.gov/Archives/edgar/data/1238959/000123895926000003/ventumusauditpublic.pdf --- {0}------------------------------------------------ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 OMB APPROVAL OMB Number: 3235-0123 Expires: Nov. 30, 2026 Estimated average burden hours per response: 12 | ANNUAL REPORTS | |----------------| | FORM X-17A-5 | | PART III | SEC FITE NUMBER | FACING PAGE
Information Required Pursuant to Rules 17a-5, 17a-12, and 18a-7 under the Securities Exchange Act of 1934 | | | | | | |-------------------------------------------------------------------------------------------------------------------------------------|------------------|--------------------------------------------|--|--|--| | FILING FOR THE PERIOD BEGINNING 04/01/25 ____ AND ENDING 03/31/26 | | | | | | | MM/DD/YY | | MM/DD/YY | | | | | A. REGISTRANT IDENTIFICATION | | | | | | | NAME OF FIRM: Ventum Financial (US) Corp. | | | | | | | TYPE OF REGISTRANT (check all applicable boxes):
🇿 Broker-dealer
□ Check here if respondent is also an OTC derivatives dealer | | | | | | | ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) | | | | | | | 2500-733 Seymour Street | | | | | | | (No. and Street) | | | | | | | BC
Vancouver | | V6B 0S6 | | | | | (State)
(City) | | (Zip Code) | | | | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | | | | Richard Butterworth 604-664-2725 | | richard.butterworth@ventumfinancial.com | | | | | (Area Code - Telephone Number)
(Name) | | (Email Address) | | | | | B. ACCOUNTANT IDENTIFICATION | | | | | | | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing*
OHAB AND COMPANY, PA | | | | | | | (Name - if individual, state last, first, and middle name) | | | | | | | 100 E SYBELIA AVENUE, SUITE 130 MAITLAND | | 3275 | | | | | (City)
(Address)
JULY 28, 2004 | (State)
18339 | (Zip Code) | | | | | (Date of Registration with PCAOB)(if applicable) | | (PCAOB Registration Number, if applicable) | | | | | FOR OFFICIAL USE ONLY | | | | | | \* 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-5{e)(1)(ii), if applicable. er e for a (0)(2)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0)(0) displays a currently valid OMB control number. {1}------------------------------------------------ #### OATH OR AFFIRMATION | Richard Butterworth | swear (or affirm) that, to the best of my knowledge and belief, the | |------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------| | financial report pertaining to the firm of Ventum Financial (US) Corp. | as of | | 3/31 | 2 020 | | | a ministerian, as the case moven, her any propriotory interest in any account classified solely | partner, officer, director, or equivalent person, as the case may be, has any propries as that of a customer. Signature: Title· Chief Financial Officer #### This filing\*\* contains (check all applicable boxes): - (a) Statement of financial condition. - □ {b} Notes to consolidated statement of financial condition. - | {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) Statement of cash flows. - (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. - O {f) Statement of changes in liabilities subordinated to claims of creditors. - = {g} Notes to consolidated financial statements. - | {h} Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable. - □ (i) Computation of tangible net worth under 17 CFR 240.18a-2. - (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - 口 (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - □ {|) Computation for Determination of PAB Requirements under Exhibit A to § 240.15c3-3. - (m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3. - 口 (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. - 層 {o} Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital or tangible net worth under 17 CFR 240.15c3-1, 17 CFR 240.18a-1, or 17 CFR 240.18a-2, as applicable, and the reserve requirements under 17 CFR 240.15c3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no material differences exist. - O {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-12, or 17 CFR 240.18a-7, as applicable. - □ (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - (s) Exemption report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - □ (t) Independent public accountant's report based on an examination of the statement of financial condition. - (u) Independent public accountant's report based on an examination of the financial statements under 17 CFR 240.17a-5, 17 CFR 240.18a-7, or 17 CFR 240.17a-12, as applicable. - □ (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. - @ (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. - □ {x} Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.15c3-1e or 17 CFR 240.17a-12, as applicable. - □ (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). - □ (z) Other: \*\* To request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(e)(3) or 17 CFR 240.180-7(d)(2), as applicable. {2}------------------------------------------------ # Financial Statements and Supplementary Information Ventum Financial (US) Corp. (Expressed in US dollars) March 31, 2026 {3}------------------------------------------------ # Contents | Report of Independent Registered Public Accounting Firm | 1 | |-----------------------------------------------------------|---------| | Statement of Financial Position | 2 | | Statement of Loss and Comprehensive Loss | 3 | | Statement of Cash Flows | 4 | | Statement of Changes in Stockholder's Equity | 5 | | Notes to the Financial Statements | 6 - 13 | | Supplementary Information | | | Schedule 1 - Computation of Net Capital | 14 - 15 | | Schedule 2 - Other Representations | 16 | | Schedule 3 - Reconciliation of Computation of Net Capital | 17 | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) 100 E. Sybelia Ave. Suite 130 Maitland, FL 32751 Email: pam(a ohabeo.com Telephone 407-740-7311 Fax 407-740-6441 #### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Stockholder's of Ventum Financial (US) Corp. #### Opinion on the Financial Statements We have audited the accompanying statement of financial position of Ventum Financial (US) Corp. as of March 31, 2026, the related statements of loss and comprehensive income, changes in stockholder's equity, and cash flows for the year then ended, and the related notes (collectively referred to as the "financial statements") In our opinion, the financial statements present fairly, in all material respects, the financial position of Venturn Financial (US) Corp. as of March 30achile ne results of its operations and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. #### Basis for Opinion These financial statements are the responsibility of Ventum Financial (US) Corp, management, Our responsibility is to express an opinion on Ventum Financial (US) Corp.'s financial statements based on our audit. We are a publishing is to firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and are regurity of be independent with respect to Ventum Financial (US) Corp, in accordance with the U.S. ferieral securities loquised be applicable rules and regulations of the 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 statements are free of material misstation on helber due to error or fraud. Our audit included performing procedures to assess the rineand misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those rine included examining, on a test basis, evidence regarding the amounts and disclosive in the financial statements. Our anitit also included evaluating the accounting principles used and significant estimates made by management, as wall aling the overall presentation of the financial statements. We believe that our audit provides a reasonable basis for as voinann #### Auditor's Report on Supplemental Information The Schedule 1, Computation of Net Capital Pursuant to Rule 15c3-1 of the Securities Exchange Act, Schedule 2, Computation of Determination of Reserve Requirements Pursuant to Rule 15c3-3 and Information Relaing to the Possession or Control Requirements Under Rule 15c3-3 and Schedule 3, Reconciliation of NetCapit I have been subjected to audit procedures performed in conjunction with the audit of Ventum Financial (US) Corp.'s financial statements, The supplemental information is the responsibility of Ventum Financial (US) Corp.'s management). Onr and procedures included determining whether the supplemental information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing on the manchell seatinents on the of the information presented information. In forming overation on the supplemental information, we evaluated whether the supplemental information, including its form and content, is presented in conformity with 17 C.F.R. §240.17a-5. In our opinion, the Schedule 1, Computation of Net Capital in Schoolmy Min 1 roomomity in 1 r Change Act, Schedule 2, Computation of Reserve Requirements Pursuant to Rule 1600 Tot the Schulting Likhalige to the Possession of Control Requirements Under Rule 15c3-3 and Schedule 3, Reconcillation of Computation of Net Gapital are fairly stated, in all material respects, in relation to the financial statements as a whole, that and Compage of We have served as Ventum Financial (US) Corp 's auditor since 2025, Maitland, Florida June 29, 2026 {5}------------------------------------------------ # **Ventum Financial (US) Corp. Statement of Financial Position** | (Expressed in US dollars) | | | |--------------------------------------------|---------|----------| | As at March 31 | | 2026 | | | Note | | | Assets | | | | Cash | \$ | 897,310 | | Due from clearing | | 16,461 | | Income tax receivable | | 6,819 | | GST Receivable | | 2,322 | | Prepaid expenses | | 4,228 | | Total assets | \$ | 927,140 | | Liabilities | | | | Accounts payable and accrued liabilities | \$ | 35,934 | | Due to parent company | 6 | 37,315 | | Due to clients | | 16,461 | | Total liabilities | | 89,710 | | Stockholder's equity | | | | Share capital | 5
\$ | 755,100 | | Retained earnings | | 127,583 | | | | 882,683 | | Accumulated other comprehensive loss | | | | Foreign currency translation adjustment | | (45,253) | | Total stockholder's equity | | 837,430 | | Total liabilities and stockholder's equity | \$ | 927,140 | {6}------------------------------------------------ ### **Ventum Financial (US) Corp. Statement of Loss and Comprehensive Income** (Expressed in US dollars) | Year ended March 31 | | 2026 | |-----------------------------------------|------|---------------| | | Note | | | Revenue | | | | Institutional sales | | \$
305,388 | | Interest | | 26,388 | | New issues and private placements | | 14,876 | | Total revenue | | 346,652 | | Variable compensation | | 157,588 | | Gross profit | | 189,064 | | Expenses | | | | Audit and legal | | 22,452 | | Clearing fees | 6 | 21,331 | | Data processing | | 68,392 | | Memberships | | 23,028 | | Office and miscellaneous | | 92 | | Overhead allocation | 6 | 45,206 | | Salaries | | 23,763 | | Total expenses | | 204,264 | | Loss before income taxes | | (15,200) | | Income tax recovery | 9 | (7,118) | | Net loss | | (8,082) | | Other comprehensive income | | | | Foreign currency translation adjustment | | 24,977 | | Total comprehensive income | | \$
16,895 | | | | | {7}------------------------------------------------ ### **Ventum Financial (US) Corp. Statement of Cash Flows** | (Expressed in US dollars)
Year ended March 31 | | 2026 | |-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------|---------------------------------------------------------------------------------| | Cash derived from (applied to) | Note | | | Operating
Net loss | \$ | (8,082) | | Change in non-cash operating working capital
Increase in accounts receivable
Decrease in amounts due from parent company
Increase in due from clearing
Increase in income tax receivable
Increase in prepaid expenses
Decrease in accounts payable and accrued liabilities
Increase in due to parent company
Increase in due to clients | 6 | (234)
3,764
(16,461)
(1,805)
(3,351)
(2,846)
37,315
16,461 | | Net cash flows from operating activities | | 24,761 | | Net increase in cash | | 24,761 | | Cash, beginning of year | | 847,572 | | Effect of exchange rates on cash | | 24,977 | | Cash, end of year | \$ | 897,310 | | Supplemental cash flow information
Interest received
Income tax paid, net | \$ | 26,388
(7,118) | {8}------------------------------------------------ ### **Ventum Financial (US) Corp. Statement of Changes in Stockholder's Equity** (Expressed in US dollars) Year ended March 31, 2026 | | Share capital | | | Foreign
currency | | |------------------------------------------|---------------|-----------------|---------------|---------------------|---------------| | | | Additional paid | Retained | translation | | | | Shares | in capital | earnings | reserve | Total | | Balance, March 31, 2025 | 1,225,100 | \$
755,100 | \$
135,665 | \$
(70,230) | \$
820,535 | | Net loss
Foreign currency translation | - | - | (8,082) | - | (8,082) | | adjustment | - | - | - | 24,977 | 24,977 | | Balance, March 31, 2026 | 1,225,100 | \$
755,100 | \$
127,583 | \$
(45,253) | \$
837,430 | {9}------------------------------------------------ # **Ventum Financial (US) Corp. Notes to the Financial Statements** (Expressed in US dollars) March 31, 2026 #### **1. Nature of operations** Ventum Financial (US) Corp. (the "Company") is a broker/dealer registered under the United States Securities Exchange Act of 1934 and incorporated under the Business Corporations Act (Ontario) on January 13, 2003. On December 1, 2024 the company changed its name from PI Financial (US) Corp. to Ventum Financial (US) Corp. and the jurisdiction of incorporation from the province of British Columbia to the province of Ontario. The Company became a member of the Financial Industry Regulatory Authority ("FINRA") of the United States of America on December 2, 2003. The Company is a wholly owned subsidiary of Ventum Financial Corp. and transacts exclusively with institutional investors on delivery versus payment or receipt versus payment basis. The Company does not hold client securities or funds. All securities transactions are processed through its parent company, Ventum Financial Corp., which acts as the clearing and settlement agent for the Company. On June 24, 2024, the parent company Ventum Financial Corp. amalgamated with Echelon Wealth Partners Inc. #### **2. Summary of significant accounting policies** #### **Generally accepted accounting principles ("GAAP")** These financial statements are presented in United States (US) dollars and prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP"). #### **Basis of presentation** These financial statements are prepared on a settlement date basis. The difference between trade date and settlement date is immaterial. #### **Use of estimates** The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amount of revenues and expenses during the year. Actual results may differ from those estimates. #### **Cash and cash equivalents** Cash and cash equivalents consist of cash on deposit with banks with original maturities of three months or less. #### **Revenue recognition** In accordance with ASC 606 *Revenue from Contracts with Customers* ("ASC 606"), the Company recognizes revenue when its customer obtains control of the goods or services, in an amount that reflects the consideration which the Company expects to be entitled in exchange for those goods or services. {10}------------------------------------------------ #### **2. Summary of significant accounting policies (continued)** #### **Revenue recognition (continued)** To determine revenue recognition for arrangements that the Company determines are within the scope of ASC 606, it performs the following five steps: - i. identify the contract(s) with a customer; - ii. identify the performance obligations in the contract; - iii. determine the transaction price; - iv. allocate the transaction price to the performance obligations in the contract; and - v. recognize revenue when (or as) the entity satisfies a performance obligation. Institutional sales revenue consists of revenue generated through commission-based brokerage services provided to institutional clients, recognized on a settlement date basis which approximates to revenue applied on the trade date. New issues and private placement revenue consists of commissions earned on private placements of securities. Commissions earned on private placements of securities are recorded when the underlying transaction is completed under the engagement terms and the related revenue is reasonably determinable. Interest revenue consists of amounts earned on cash deposited in bank accounts. The interest is recognized as it is earned. #### **Foreign currency translation** The Company's functional currency is the Canadian dollar. These financial statements have been translated into the US dollar reporting currency for regulatory purposes. All assets and liabilities denominated in Canadian dollars are translated into US dollars at the exchange rate in effect at the statements of financial position date. Revenues and expenses denominated in Canadian dollars are translated at the exchange rate in effect at the transaction date. Foreign exchange gains and losses are included in the determination of comprehensive loss for the year. #### **Income taxes** Income taxes are accounted for using an asset and liability approach, which requires the recognition of taxes payable or refundable for the current period and deferred tax assets and liabilities for future tax consequences of events that have been recognized in the Company's financial statements or tax returns. The measurement of current and deferred tax assets and liabilities is based on provisions of enacted tax laws; the effects of future changes in tax laws or rates are not factored into the measurement. Deferred tax assets are reduced, if necessary, by a valuation allowance where, based on available evidence, the probability of realization of the deferred tax asset does not meet a more-likely-than-not criterion. {11}------------------------------------------------ # **Ventum Financial (US) Corp. Notes to the Financial Statements** (Expressed in US dollars) March 31, 2026 #### **2. Summary of significant accounting policies (continued)** #### **Accounting for uncertainty in income taxes** The Company recognizes the financial statement benefit of a tax position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more-likely-than-not threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. #### **3. Financial instruments, fair value measurements** The Company follows guidance under ASC 820 *Fair Value Measurements* ("ASC 820") with regard to financial assets and liabilities measured at fair value on a recurring basis. ASC 820 defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: - Level 1: Quoted market prices in active markets for identical assets or liabilities. - Level 2: Inputs other than Level 1 inputs that are either directly or indirectly observable such as quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; inputs other than quoted prices that are observable; or other inputs not directly observable, but derived principally from, or corroborated by, observable market data. - Level 3: Unobservable inputs that are supported by little or no market activity. The Company utilizes the market approach to measure fair value for its financial assets and liabilities. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. {12}------------------------------------------------ #### **4. Financial instruments** #### **Fair value** The financial instruments of the Company consist of cash, accounts receivable, due from parent company, due from clients, accounts payable and due to brokers and dealers. The carrying value approximates fair value due to their short maturities. #### **Risk management** In the normal course of business, the Company is exposed to credit risk, liquidity risk, market risk, fair value risk, interest rate risk and foreign exchange risk. These risks are managed in the following manner: (a) Credit risk The Company's exposure to credit risk arises from the possibility that a counterparty to a transaction might fail to perform under its contractual commitment, resulting in a financial loss to the Company. To minimize its exposure, the Company trades only for institutional investors, requires settlement of securities transactions on a delivery against payment basis, monitors credit exposures, monitors the total value of transactions with counterparties, and maintains the majority of its cash with high credit quality financial institutions. At March 31, 2026, the Company held cash of \$825,569 in excess of Canadian federally insured limits. During the year, there may be times when uninsured cash is higher or lower. As at March 31, 2026, the due from clearing accounts are current. Management believes that counterparty concentrations are in the normal course of business and are not unusual. No provisions have been made for any potential uncollectable accounts. (b) Liquidity risk Liquidity risk is the risk that the Company cannot meet a demand for cash or fund its obligations as they come due. The Company's management oversees the liquidity risk management program to ensure the Company has access to enough readily available funds to cover its financial obligations as they come due. The Company's business requires capital for operating and regulatory purposes. The assets reflected on the statements of financial position are highly liquid. Amounts due from parent company are non-interest bearing and have no set terms of repayment. (c) Market risk Market risk is the risk that the fair value or future cash flows of the financial instrument will fluctuate because of changes in market prices. For purposes of disclosure, the Company segregates market risk into three categories: fair value risk, interest rate risk and foreign exchange risk. #### Fair value risk Fair value risk is the potential for loss from an adverse movement in the value of a financial instrument. It is management's opinion that the Company is not exposed to significant fair value risk from these financial instruments. {13}------------------------------------------------ #### **4. Financial instruments (continued)** #### **Risk management (continued)** (c) Market risk (continued) Interest rate risk Interest rate risk arises from the possibility that changes in interest rates will affect the value of financial instruments held by the Company. The Company is exposed to interest rate risk on the cash balances held. #### *Interest rate sensitivity analysis* The following table provides the effect on net income if interest rates were to decrease or increase by 100 basis points ("bp") for the year ended March 31, 2026, applied to the balances as of this date. This analysis assumes that all other variables remain constant. | | | Effect of a | Effect of a | |----------------|-------------------|---------------------------------|---------------------------------| | | | 100 bp | 100 bp | | | | increase in | decrease in | | | Carrying
value | interest rates
on net income | interest rates
on net income | | March 31, 2026 | | | | | Cash | \$
897,310 | \$
8,973 | \$
(8,973) | #### Foreign exchange risk Foreign exchange risk is the risk that the fair value of future cash flows of a financial instrument will fluctuate because of changes in foreign exchange rates of financial amounts denominated in US dollars. The Company incurs foreign exchange risk on financial instruments denominated in currencies other than its functional currency, which includes cash, accounts receivable and accounts payable. The Company is not materially impacted by foreign exchange risk. | 5. Share capital | | | 2026 | |-----------------------------------------------------------------------------|---------------------------------|----|---------| | Authorized
100,000,000 | common shares without par value | | | | Additional paid in capital
Premium received on issuance of:
1,225,100 | common shares | \$ | 755,100 | #### **6. Related party transactions** (a) During the year ended March 31, 2026, the Company paid clearing fees of \$21,331 and overhead allocation of \$45,206 to its parent company, Ventum Financial Corp. {14}------------------------------------------------ # **Ventum Financial (US) Corp. Notes to the Financial Statements** (Expressed in US dollars) March 31, 2026 #### **6. Related party transactions (continued)** (b) At March 31, 2026, amounts due to parent company include \$37,315 due to Ventum Financial Corp. The above transactions occurred in the normal course of operations and are measured at the exchange amount as agreed to by the related parties. The amounts are unsecured and non-interest bearing with no set terms of repayment. #### **7. Concentrations** For the year ended March 31, 2026, two customers accounted for more than 10% of the Company's institutional sales and new issues and private placement revenue totalling approximately \$119,000. #### **8. Capital requirements** The Company requires capital for operating and regulatory purposes including the funding of current and future operations. The capital structure is defined as stockholder's equity which comprises share capital, retained earnings and foreign currency translation reserve. The Company's capital management framework is designed to exceed the level of capital that will meet the Company's regulatory capital requirements, fund current and future operations, and ensure that the Company is able to meet its financial obligations as they become due. The Company is subject to the Securities and Exchange Act Uniform Net Capital Rule ("Rule 15c3- 1"), which requires the maintenance of minimum net capital. The Company follows the primary (aggregate indebtedness) method under rule 15c3-1 with the K(2)(i) exemption which requires the Company to maintain minimum net capital equal to the greater of \$100,000 and one-fifteenth of aggregate indebtedness. If the net capital ratio exceeds 10 to 1, the Company may not withdraw equity capital or pay cash dividends. At March 31, 2026, the Company had net capital of \$775,126 which was \$675,126 in excess of its required net capital of \$100,000. The Company's ratio of aggregate indebtedness to net capital was 0.116 to 1. As at March 31, 2026, the Company was in compliance with all minimum regulatory requirements (Schedule 1). Net capital is a non-GAAP measure and it is a prescribed calculation by the Securities and Exchange Commission's Uniform Net Capital Rule. As a result, the measure may not be comparable to similar measures prescribed by other companies. {15}------------------------------------------------ #### **9. Income taxes** | | 2026 | | | | |------------------------------------|----------------------|----|---------|--| | | Percentage of Income | | | | | Income taxes at the statutory rate | 27.0 | \$ | (4,104) | | | Rate differential and other | 19.8 | | (3,014) | | | Income tax recovery | 46.8 | \$ | (7,118) | | #### **10. Single reportable segment** The Company is engaged in a single line of business as a securities broker-dealer registered with the Financial Industry Regulatory Authority. The Company's business is comprised of services, including agency transactions and investment banking as a selling group member. The Company has identified its President as the chief operating decision maker ("CODM"), who uses net income to evaluate the results of the business, predominantly in the forecasting process, to manage the Company. Additionally, the CODM uses excess net capital (See Note 8), which is not a measure of profit and loss, to make operational decisions while maintaining capital adequacy, such as whether to reinvest profits or pay dividends. The Company's operations constitute a single operating segment and therefore, a single reportable segment, because the CODM manages the business activities using information of the Company as a whole. The accounting policies used to measure the profit and loss of the segment are the same as those described in the summary of significant accounting policies. #### **11. Commitments** The Company is party to minimum operating usage requirements under two data processing service contracts. Estimated minimum service fees for the remainder of the service contracts are as follows: | 27,077 | |--------------| | 2,152 | | | | \$
29,229 | | | There are no other commitments or contingencies as of March 31, 2026. {16}------------------------------------------------ #### **12. Company conditions** The Company had a net loss of \$8,082 for the year ending March 31, 2026. The Company's parent company has represented that they intend to make capital contributions, as needed, to ensure the Company's continuing operations. Management expects the Company to continue as a going concern and the Company's financial statements have been prepared on a going concern basis. #### **13. Subsequent events** The Company has evaluated subsequent events through to the date the financial statements were available to be issued. Based on such evaluation, no such events have occurred that in the opinion of management warrant disclosure in or adjustment to the financial statements. {17}------------------------------------------------ ### **Ventum Financial (US) Corp. Focus Report - Part IIA - Computation of Net Capital Pursuant to Rule 15c3-1 of the Securities and Exchange Act** (Expressed in US dollars) | March 31, 2026 | Firm ID: 127404 | |----------------|-----------------| | 1
2 | | | Total ownership equity (o/e)
Deduct o/e not allowable for net capital (NC) | \$
837,430
- | |-------------|-----------------------|------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------| | 3
4 | A
B | | Total o/e qualified for net capital
Add:
Allowable subordinated liabilities
Other deductions or credits
Description
FINRA Rule 3020(b)(2) | 837,430
-
- | | 5
6
7 | A
B
F | 1. | Total capital and allowable subloans
Deductions and/or charges:
Total non-allowable assets
Aged fail to deliver
Number of items
Other deductions and/or charges
Other additions and/or allowable credits | 837,430
(13,368)
-
-
-
- | | 8
9 | A
B
C
D
E | 1
2
3
4 | Net capital before haircuts
Haircuts on securities:
Contractual commitments
Subordinated debt
Trading and investment sec:
Exempted securities
Debt securities
Options
Other securities
Undue concentration
Other
List: | 824,062
-
-
-
-
-
-
-
(48,936) | | 10 | | | Net capital | \$
775,126 | | 11 | | | Minimum net capital required (based on 6 2/3% of total
aggregate indebtedness) | \$
5,981 | | 12 | | | Minimum dollar requirement | \$
100,000 | | 13 | | | Net capital requirement (greater of line 11 or 12) | \$
100,000 | | 14 | | | Excess net capital | \$
675,126 | | 15 | | | Net capital less greater of (net capital - 10% of AI
or 120% Net Capital Requirement) | \$
655,126 | {18}------------------------------------------------ ## **Ventum Financial (US) Corp. Focus report - Part IIA - Computation of Net Capital Pursuant to Rule 15c3-1 of the Securities and Exchange Act** (Expressed in US dollars) March 31, 2026 Firm ID: 127404 | Computation of aggregate indebtedness (AI) | | | | | | | | |--------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----|-----------------------|--|--|--|--| | 16
17
A
B
C | Total AI liability from statement of financial condition
Add:
Drafts for immediate credit
Market value of sec borrowed where no equivalent value
is paid or credited
Other unrecorded amounts | \$ | 89,710
-
-
- | | | | | | 19 | Total aggregate indebtedness | \$ | 89,710 | | | | | | 20 | Ratio of AI/NC | | 11.57% | | | | | | 29 | Percentage of debt to debt equity | | 0.00% | | | | | {19}------------------------------------------------ # **Ventum Financial (US) Corp. Other Representations** (Expressed in US dollars) March 31, 2026 Firm ID: 127404 #### **Schedule: Computation of determination of reserve requirements pursuant to Rule 15c3-3** This particular schedule is not applicable to the above firm as at March 31, 2026. Ventum Financial (US) Corp. is exempt from 15c3-3, due to the K(2)(i) exemption. As a result, the schedule is not included as part of the annual audit report. #### **Schedule: Information relating to the possession or control requirements under Rule 15c3-3** This particular schedule is not applicable to the above firm as at March 31, 2026. Ventum Financial (US) Corp. is exempt from 15c3-3, due to the K(2)(i) exemption. As a result, the schedule is not included as part of the annual audit report. {20}------------------------------------------------ # **Ventum Financial (US) Corp. Reconciliation of Computation of Net Capital** (Expressed in US dollars) March 31, 2026 Firm ID: 127404 Net capital per firm (per amended March 31, 2026 focus report submitted May 26, 2026) **\$ 775,126** Add: no adjustments **-** Deduct: no adjustments **-** Net capital per audited computation of net capital as at March 31, 2026 **\$ 775,126** {21}------------------------------------------------ ![](_page_21_Picture_0.jpeg) 100 E. Svbelia Ave. Suite 130 Maitland, FL 32751 Certified Public Accountants Email: pam(a ohabeo.com Telephone 407-740-7311 Fax 407-740-6441 #### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Stockholder's of Ventum Financial (US) Corp. We have reviewed managements, included in the accompanying Exemption Report in which (1) Ventum Financial (US) Corp. dentified the following provision of 17 C.F.R. §15c3-3(K) under which Ventum Financial (US) Corp. claimed an exemption from 17 C.F.R. §240.15c3-3: (k)(2)(i) (exemption provision) and (2) Ventum Financial (US) Corp. stated that Ventum Financial (US) Corp. met the identified exemption provision throughout the most recent fiscal year without exception. Ventum Financial (US) Corp.'s manner remslo responsible for compliance with the exemption and its statements. Our review was conducted in accordance with the standards of the Public Company Accounting Oversight Board (United States) and, accordingly, included inquiries and other required procedures to obtain evidence about Ventum Financial (US) Corp.'s compliance with the exemption provision. A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on management's staments. Accordingly, we do not express such an opinion. Based on our review, we are not aware of any material modifications that should be made to management's statements referred to above for them to be fairly stated, in all material respects, based on the provision set forth in paragraph (k)(2)(i) of Rule 15c3-3 under the Securities Exchange Act of 1934. Ohab and Company, PA Maitland, Florida June 29, 2026 {22}------------------------------------------------ ![](_page_22_Picture_0.jpeg) June 29, 2026 #### **Ventum Financial (US) Corp. Exemption Report** Ventum Financial (US) Corp. (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R. §240.17a-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R. § 240.17a-5(d)(1) and (4). To the best of its knowledge and belief, the Company states the following: The Company claimed an exemption from 17 C.F.R. § 240.15c3-3 under the following provisions of 17 C.F.R. § 240.15c3-3 (k)(2)(i) The Company met the identified exemption provisions in 17 C.F.R. § 240.15c3-3(k)(2)(i) throughout the most recent fiscal year end March 31, 2026 without exception. #### **Ventum Financial (US) Corp.** I, Richard Butterworth, swear (or affirm) that, to my best knowledge and belief, this Exemption Report is true and correct. Richard Butterworth, CA CPA Chief Financial Officer Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.