# VALTUS CAPITAL GROUP, LLC X-17A-5 (2026-02-17) — Broker-dealer annual report - Company: VALTUS CAPITAL GROUP, LLC - Form: X-17A-5 - Filed: 2026-02-17 - Period: 2025-12-31 - Accession: 0001419152-26-000002 - CIK: 1419152 - File #: 8-67754 - Type: Broker-dealer - Material weakness: No - Auditor: Anson, Brian, W - Auditor location: TARZANA, CA - Contact: Viney Singal - Phone: (310) 497-2806 - Email: viney@valtuscapital.com - Website: valtuscapital.com - Signed by: Viney Singal (President) Original filing: https://www.sec.gov/Archives/edgar/data/1419152/000141915226000002/2025ValtusCertAudfull.pdf --- {0}------------------------------------------------ ## FINANCIAL STATEMENTS # AND # ACCOMPANING SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2025 {1}------------------------------------------------ #### Table of Contents | | | PAGE | |-------------------------------------------|---------------------------------------------------------|-----------| | SEC Form X-17 A-5 | | 1-2 | | | Repo11 of Independent Registered Public Accounting Firm | 3 | | Statement of Financial Condition | | 4 | | Statement of Income | | 5 | | Statement of Changes in Member's Equity | | 6 | | Statement of Cash Flo,,s | | 7 | | Notes to Financial Statements | | 8 -
12 | | Supplementary Information | | | | Schedule I | Statement of Net Capital | 13 | | Schedule II | Determination of Reserve Requirements | 14 | | Schedule Ill | Information Relating to Possession or Control | 15 | | Assertions Regarding Exemption Provisions | | 16 | | | Report of Independent Registered Public Accounting Firm | 17 | {2}------------------------------------------------ **UNITED STATES SECURffiES 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 | | |-----------------|--| | 8-67754 | | | | | **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 | 0 1/01 /25
AND ENDING | 12/31 /25 | | | | | |-------------------------------------------------------------------------------------------------------------------------------------|-----------------------------------------------------------------------|-----------------------------------------|--|--|--|--| | | MM/00/YY | MM/00/YY | | | | | | | A. REGISTRANT IDENTIFICATION | | | | | | | NAME oF FIRM: Valtus Capital Group, LLC | | | | | | | | TYPE OF REGISTRANT (check all applicable boxes):
D Broker-dealer
□ Check here if respondent is also an OTC derivatives dealer | D Security-based swap dealer | D Major security-based swap participant | | | | | | ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) | | | | | | | | 3993 Howard Hughes Pkwy, Suite #140 | | | | | | | | | (No. and Street) | | | | | | | Las Vegas | NV | 89169 | | | | | | (City) | (State) | (Zip Code) | | | | | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | | | | | Viney Singal | (310) 497 -2806 | viney@valtuscapital.com | | | | | | {Name) | (Area Code - Telephone Number) | (Email Address) | | | | | | B. ACCOUNTANT IDENTIFICATION | | | | | | | | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing• | | | | | | | | Brian W. Anson, CPA | | | | | | | | 18455 Burbank Blvd. #406 | (Name - if individual, state last, first, and middle name)
Tarzana | CA
91356 | | | | | | (Address) | (City) | (Zip Code)
(State) | | | | | 09/15/2005 **(Date of Registration with PCAOB)(if applicable) (PCAOB Registration Number, if aoolicable)** **FOR OFFICIAL USE ONLY** 2370 **• 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 control number.** {3}------------------------------------------------ #### **OATH OR AFFIRMATION** | I, Viney Singal | | swear {or affirm) that, to the best of my knowledge and belief, the | | | |-------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------|---------------------------------------------------------------------|--|--| | financial report pertaining to the firm of Valtus Capital Group, LLC | | as of | | | | 12/31 | 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 inter st in any account classified solely | | | | | | as that of a customer. | | | | | | | | | | | | Signature: | ,A
-
- | | |------------|--------------|--| | Title: | | | | President | | | **This filing•• contains (check all applicable boxes):** - **ii {a) Statement of financial condition.** - □ **{b) Notes to consolidated statement of financial condition.** - **ii {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).** - **ii {d) Statement of cash flows.** - **ii {e) Statement of changes in stockholders' or partners' or sole proprietor's equity.** - □ **{f} Statement of changes in liabilities subordinated to claims of creditors.** - **ii (g) Notes to consolidated financial statements.** - **ii {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.** - □ **{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.** - **0 {I) Computation for Determination of PAB Requirements under Exhibit A to§ 240.15c3-3.** - **ii {m) Information relating to possession or control requirements for customers under 17 CFR 240.15c3-3.** - □ **{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.** - **ii {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.** - □ **{p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition.** - **ii (q) Oath or affirmation in accordance with 17 CFR 240.17a-5, 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.** - **ii {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.** - **ii { u) Independent public accountant's report based on an examination of the financial report or 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.** - **ii {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.** - **0 {x) Supplemental reports on applying agreed-upon procedures, in accordance with 17 CFR 240.15c3-le or 17 CFR 240.17a-12, as applicable.** - **0 {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: \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_** - *nro 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.* {4}------------------------------------------------ ## **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** **To the Member's and Board of Member's ofValtus Capital Group, LLC** #### **Opinion on the Financial Statements** **I have audited the accompanying statement of financial condition of Valtus Capital Group, LLC as of December 31, 2025, the related statements of income, changes in member's equity, and cash flows for the year then ended, and the related notes (collectively referred to as the financial statements). In my opinion, the financial statements present fairly, in all material respects, the financial position of Valtus Capital Group, LLC as of December 31, 2025, and the 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 Valtus Capital Group, LLC's management. My responsibility is to express an opinion on Valtus Capital Group, LLC's financial statements based on my audit. I am a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (PCAOB) and am required to be independent with respect to Valtus Capital Group, LLC in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.** **I conducted my audit in accordance with the standards of the PCAOB. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. My audit included performing procedures to assess the risks of material misstatement of the financial statements, 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 statements. My audit also included evaluating the accounting principles used and significant estimates made by management, as evaluating the overall presentation of the financial statements. I believe that my audit provides a reasonable basis for my opinion.** ## **Auditor's Report on Supplemental Information** **The information contained in Schedule I, II, and Ill ("Supplemental Information") has been subjected to audit procedures performed in conjunction with the audit of the Valtus Capital Group, LLC's financial statements. The Supplemental Information is the responsibility of the Valtus Capital Group, LLC's management. My audit procedures included determining whether the Supplemental Information reconciles to the financial statements or the underlying accounting and other records, as applicable, and performing procedures to test the completeness and accuracy of the information presented in the Supplemental Information. In forming my opinion on the Supplemental Information, I evaluated whether the Supplemental Information, including its form and content is presented in conformity with 17 C.F.R. § 240.17a-5. In my opinion, Schedules I, II, and Ill are fairly stated, in all material respects, in relation to the financial statements taken as a whole.** **an . Anson** **Certified Public Accountant I have served as Valtus Capital Group, LLC's auditor since 2008. Tarzana, California February 13, 2026** {5}------------------------------------------------ ## Statement of Financial Condition December 31, 2025 #### ASSETS | Cash and cash equivalents | \$
1,903,673 | |------------------------------------------------------------------------|-----------------| | Account receivable | 11,787 | | Investment | 377,969 | | Right of use asset/office lease | 46,977 | | Property and equipment, net of accumulated depreciation of\$ t 07,3 81 | 64,001 | | Other assets | 58,334 | | Total assets | \$
2,462,741 | #### LIABILITIES AND MEMBER'S EQUITY | LIABILITIES: | | |---------------------------------------|-----------------| | Accounts payable | \$
70,860 | | Due to related party | 25,000 | | Accrued Expenses | 642,700 | | Office lease liability | 57,446 | | Total liabilities | \$
796,006 | | MEMBER'S EQUITY: | | | Member's equity | 1,666,735 | | Total member's equity | \$
1,666,735 | | Total liabilities and member's equity | \$
2,462,741 | {6}------------------------------------------------ ## **Statement of Income For the year ended December 31, 2025** #### **Revenue:** | | Advisory fee income | \$
3,532,415 | |------------|-------------------------------------------|-----------------| | | Interest income | 103,927 | | | Gain on foreign currency exchange | 21,200 | | | Other | (2,431) | | | Total income | 3,655,111 | | Expenses: | | | | | | | | | Commissions Paid | 359,301 | | | Consulting and Other | 414,460 | | | Wages and benefits | 1,139,609 | | | Depreciation | 11,712 | | | Professional dues | 94,228 | | | Insurance | 25,237 | | | Occupancy | 122,317 | | | Professional fees | 440,195 | | | Travel and entertainment | 199,020 | | | Other general and administrative expenses | 152,524 | | | Total expenses | \$
2,958,603 | | NET INCOME | | \$
696,508 | {7}------------------------------------------------ ## **Statement of Changes in Member's Equity For the year ended December 31, 2025** | Total Member's Equity | | | |-----------------------------------|----|-------------| | Beginning balance January 1, 2025 | \$ | 5,776,227 | | Capital withdrawals | | (4,806,000) | | Net income | | 696,508 | | Ending balance December 31,2025 | \$ | 1,666,735 | {8}------------------------------------------------ ## **Statement of Cash Flows For the year ended December 31, 2025** | Cash Flow from Operating Activities: | | |-----------------------------------------------------|-------------------| | Net income | \$
696,508 | | Adjustment to reconcile net income to net cash used | | | by operating activities | | | Depreciation | 11,712 | | Decrease in right of use asset/ office lease | 38,944 | | Gain on currency exchange | (21,200) | | Loss on sale of asset | 2,431 | | (Increase) decrease in: | | | Other assets | (2,490) | | Increase (decrease) in: | | | Accounts payable | (246,261) | | Accrued expenses | (442,828) | | Total adjustments | \$
(725,900) | | Net cash used by operating activities | \$
(29,392) | | Cash Flow from Investing Activities | | | Purchase of fixed assets | (66,208) | | Proceeds of sale of fixed assets | 30,000 | | Net cash used in investing activities | \$
(36,208) | | Cash Flow from Financing Activities | | | Capital withdrawals | (4,806,000) | | Net cash used in financing activities | \$
(4,806,000) | | Decrease in cash and cash equivalents | \$
(4,871,600) | | Cash and cash equivalents-beginning of period | 6,775,273 | | Cash and cash equivalents-end of period | 1,903,673 | | Supplemental disclosure of cash flow information | | | Cash paid for: | | | Interest | \$ | | Income taxes | \$ | {9}------------------------------------------------ ## Notes to Financial Statements December 3 I. 2025 #### **Note I: GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** #### **ORGANIZATIONAL AND GENERAL MATTERS:** **Valtus Capital Group, LLC (the "Company") was formed in Nevada on October I CJ, 2007 and is approved as a securities broker dealer by the Securities and Exchange Commission, The Financial Industry Regulatory Authority Dealers and the State of Nevada.** **The company is a Limited Liability Company, wholly owned by its member, Viney Singal.** **The company operates on a limited disclosed basis with no clearing firm requirements; it offers investment-banking services in a variety of industries.** #### **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:** **The preparation of financial statements in conformity with GAAP requires the Company's management to make estimates and assumptions that affects the amounts disclosed in the financial statements. Actual results could differ from those estimates.** **Accounts receivables are stated at face amount with no allowance for doubtful accounts. An allowance for doubtful accounts is not considered necessary because probable uncollectible accounts are immaterial.** #### **Revenue Recognition:** **Revenue is measured based on a consideration specified in a contract with a customer, and excludes any sales incentives and amounts collected on behalf of third parties. The Company recognizes revenue when it satisfied a performance obligation by transferring control over a product or service to a customer.** **The following is a description of activities• separated by reportable segments, per FINRA Form "Supplemental Statement of Income ( SSOI )"; from which the Company generates its revenue. For more detailed information about reportable segments, see below.** **Fees earned: This includes fees earned f** r**om affiliated entities: investment banking fees, M&A advisory.** **Interest/Rebate/Dividend Income. This includes rebates and or interest earned on Securities borrowings; reverse repurchase transactions; Margin interest: interest earned from customer bank sweep into FDIC insured products and '40 Act investments and any interest and/or dividends on securities held in Firm inventory.** {10}------------------------------------------------ ## Notes to Financial Statements December 3 1, 2025 #### **Note I: GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)** #### **Sel!ment Reporting:** **Revenue: The Company is engaged in a single of business as a securities broker dealer, which is comprised of one class of service. 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, 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 from the Company as a whole. The accounting policies used to measure the profit and the loss of the segment are the same those described in the summary of significant account policies** #### **Property and Equipment** **Property Equipment is recorded at cost and depreciated using an accelerated method over estimated useful lives of 3-7 years. Management does not believe the differences in depreciation methods are significant. fapenditures for major rene,,able and improvements are capitalized while minor replacements, maintenance and repairs. that do not improve or e:\tend the life of such assets are charged to expense. Gains or losses on disposal of property and equipment are retlectedin operations. Purchases greater than \$1,000 are capitalized.** **Property and equipment consist of the following on December 3 I, 2025:** | Automobile | \$
66,207 | |--------------------------------|--------------| | Office equipment | 105.175 | | Less: accumulated depreciation | (I 07,381) | | Total Fixed Assets net | 64,001 | | | | **Depreciation expense for year-end December 3 I, 2025, war., \$ I I. 712.** {11}------------------------------------------------ ## **Notes to Financial Statements December 31, 2025** #### **Note I: GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)** #### **Concentrations of C redit Risk:** **The Company is engaged in various activities. In the event counterparties do not fulfill their obligations. the Company may be exposed to risk. The risk of default depends on the creditworthiness of the counter party or issuer of the instrument. It is the Company's policy to review, as necessary, the credit standing of each counter party. The Company maintains its cash balances in various financial institutions. These balances are insured by the Federal Deposit Insurance Corporation \$250,000 per institution per depositor.** **Two clients accounted for 56% of the total revenues.** #### **Lease Commitments:** **The company leases office space in Las Vegas, Nevada. The lease length is 26 months, which began April I, 2024. The net present value of future lease pa) men ts pursuant to the lease agreement is included in the Statement of Financial Condition. The right of Use asset represents the right to use an underl) ing asset for the remaining lease term. The Lease Liability represents the obligation to make lease payments pursuant to the terms of the lease agreement. The discount value of the minimum rental comm it men ts under long-term operating leases using a 5** ° 11 **interest rate are as follows for the years ending December 3 I** **Future minimum lease payments are as follows:** **Year Ending 2026 \$73,5➔8** **Rent Expense for the year ending Dec. 31st, 2025. was \$122,317.** {12}------------------------------------------------ ## Notes to Financial Statements December 3 I , 2025 #### **Note I: GENERAL AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)** **General:** **The management has reviewed the results of operations for the period of time f** r**om its year end December 31. 2025. through February 1 3, 2026, the date the financial statements were available to be issued and have determined that no adjustments are necessary to the amounts reported in the accompanying financial statements nor have any subsequent events occurred.** **The Company is a limited liability company with no federal or state income tax due. The Company is subject to audit b) the 1 nternal Revenue Service for years ending December 3 1 , 2022, 2023, and 2024.** **FASB ASC 820 defines fair value, establishes a framework for measuring fair value, and establishes a fair value hierarchy which prioritized the inputs to valuation techniques. Fair value is the price that would be received to sell an asset or paid to transfer a liabilit)' in an orderly transaction between market participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability. Valuation techniques that are consistent with the market, income or cost approach, as speci tied by F ASB ASC 820 are used to measure fair value.** **The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:** **Level I inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities the Company has the ability to access.** **Level 2 inputs are inputs ( other than quoted prices included within Level I) that are observable for the asset or liabi Ii ty. either directly or indirectly.** **Level 3 are unobservable inputs for the asset or liability and rel) on management's own assumptions about the assumptions that market participants would use in pricing the assets or liability. (The unobservable inputs should be developed based on the best information available in the circumstances and may include the Company's own data.)** **The investment of \$377.969 on December 31st. 2025, is considered level 3.** #### **Foreign Currency Translation Gains/Losses:** **The Company has adopted Accounting Standards Codification (ASC830) '"Foreign Currency•·. Monetary assets and liabilities denominated in foreign currencies are translated into United States dollars at rates of exchange in effect at the balance sheet date. Gains or losses are included in income for the year, except gains or losses relating to long-term debt w hich are deferred and amortized over the remaining term of the debt. Non-monetary assets, liabilities and items recorded in income arising from transactions denominated in foreign currencies are translated at rates of exchange in effect at the date of the transaction. The Company·s functional currency is the U.S. dollar.** #### **Note 2: NET CA PITAL REQ UIREMENTS** **The Company is subject to the unifom1 net capital rule (SEC Rule I 5c3-I) of t he Securities and Exchange Commission, " hich requires both the maintenance of minimum net capital and the maintenance of maximum ration or aggregate indebtedness to net capital. On December 31. 2025, the Company had net capital of \$1, I 00.398 which is \$1 ,050.463 in excess of the minimum net capital (which is the greater of \$5,000 or 6 2/3 of aggregated indebtedness). \$49.935 required and its ratio of aggregated indebtedness \$749.065 to net capital was 0.68 to I which is less than the 15 to I maximum ratio of a broker dealer.** {13}------------------------------------------------ **Notes to Financial Statements December 31, 2025** **Note 3: COMMITMENT AND CONTINGENCIES** **During the year and at year ended December 31st, 2025 the Company was not subject to any litigation and/or legal matters.** **Note 4: RELATED PARTI ES** **The Company owed \$25,000 to its member at December 31, 2025.** {14}------------------------------------------------ #### **Statement of Net Capital For the year ended December 31, 2025** | Members' equity, December 3 1
, 2025 | \$
1 ,666,735 | |------------------------------------------------|--------------------------| | Subtract -
Non allowable assets: | | | Accounts Receivable | 1 1
,787 | | Fixed assets | 64,00
1 | | Non marketable Investment | 377,969 | | Other assets | 58,334 | | Tentative net capital | \$
1,1
54,644 | | Haircuts | 54,246 | | NET CAPITAL | \$
l, 1
00,3
98 | | Statutory Minimum Net Capital
2 | \$
5,000 | | 3 % of Aggregate Indebtedn
6
/
ess | 49,93
5 | | Greater of above two | \$
49,93
5 | | Excess Net Capital | \$
1 ,050,463 | | Aggregate indebtedness | 749,065 | | Ratio of aggregate indebtedness to net capital | . 68
: 1 | **There were no differences between the audit and focus filed at December 31, 2025** {15}------------------------------------------------ ## **Schedule II - Determination of Reserve Req uirements Under Rule 1 5c3-3(e) December 31, 2025** **Valtus Capital Group, LLC has no reserve deposit obligations under SEC 15c3-3(e) because it isa "noncovered" finn pursuant to Footnote 74 to SEC Release 34-70073 and therefore is not subject to the Rule.** {16}------------------------------------------------ ## **Schedule III - Information Related to Possession or Control Requirements Under Rule 1 5c3-3(b) December 31, 2025** **Valtus Capital Group, LLC has no possession or control obligations under SEC 1 5c3-3{b) because it is a "non-covered" firm pursuant to Footnote 74 to SEC Release 34-70073 and therefore is not subject to the Rule.** {17}------------------------------------------------ **BRIAN W. ANSON** *Certified Public Accountant* **18455 Burbank Blvd., Suite 406, Tarzana, CA 91356 • Tel. (818) 636-5660** ## **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** **Board of Members Valtus Capital Group, LLC Las Vegas, Nevada** **I have reviewed management's statements, included in the accompanying SEC Rule 1 5c3-3 Exemption Report in which Valtus Capital Group, LLC, stated that Valtus Capital Group, LLC's, business activities are limited to providing private placements of securities, merger and acquisition advisory services, and other financial advisory services and that it has not held customer funds or securities, did not carry accounts of or for customers, and did not carry brokerdealer proprietary accounts as defined in Exchange Act Rule l 5c3-3, and that Valtus Capital Group, LLC is classified as "non-covered" pursuant to footnote 7 4 to SEC Release 34-70073, dated July 30, 201 3, and as discussed in Q & A 8 of the related FAQ issued by SEC state on July 1, 2020. Valtus Capital Group, LLC also stated that it had maintained compliance with the above declaration throughout the most recent year ended December 31, 2025, without exception. Valtus Capital Group, LLC's management, is responsible for compliance and is not subject to the provisions set forth in Rule 1 5c3-3 under the Securities and Exchange Act of 1934 and its statements.** **My 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 Valtus Capital Group, LLC's declaration concerning the provisions set forth in Rule l 5c3-3 under the Securities Exchange Act of 1 934. A review is substantially less in scope than an examination, the objective of which is the expression of an opinion on management's statements. Accordingly, I do not express such an opinion.** **Based on my review, I am 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 provisions set forth in Footnote 74 to SEC Release 34-70073.** **Brian W. Anson Certified Public Accountant Tanana, California February 13, 2026** {18}------------------------------------------------ ## **Valtus Capital Group, LLC Exemption Report** **We, as members of the management of Valtus Capital Group, LLC (the "Company") are responsible for comp I iance with the annual reporting requirements under Rule I 7a-5 of the Securities Exchange Act of 1934. Those requirements compel a broker or dealer to f ile annual reports with the SEC and the broker's or dealer's designated examining authority. One of the reports to be included in the annual filing is an exemption repo11 prepared by an independent registered public accounting fonn, based upon a review of assertions provided by the broker or dealer. Pursuant to that requirement, the management of the Company hereby makes the following assertions.** **The Company is a "non-covered" ti nn pursuant to Footnote 74 to SEC Release 34-70073 and is therefore not subject to SEA Rule I 5c3-3 for the most recent year ended December 31, 2025. The Company represents that it has not held customer funds or securities, did not carry accounts of or for customers and did not carry brokerdealer proprietary accounts as defined in Exchange Act Rule 1 5c3-3. The Company limits its business activities to merger and acquisition advisory services, private placement of securities, and other financial advisory services.** **The Company has maintained compliance with the above throughout the year ended December 31, 2025, without exception.** **Valtus Capital Group, LLC** � **Viney Singal. President February 13, 2026** Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.