# DESTRA CAPITAL INVESTMENTS LLC X-17A-5 (2026-02-26) — Broker-dealer annual report - Company: DESTRA CAPITAL INVESTMENTS LLC - Form: X-17A-5 - Filed: 2026-02-26 - Period: 2025-12-31 - Accession: 0001444088-26-000002 - CIK: 1444088 - File #: 8-68006 - Type: Broker-dealer - Material weakness: No - Auditor: Plante & Moran, PLLC - Auditor location: Auburn Hills, MI - Contact: Dominic Martellaro - Phone: 925-736-8450 - Email: dominic.martellaro@destracapital.com - Website: destracapital.com - Signed by: Dominic Martellaro (CEO) Original filing: https://www.sec.gov/Archives/edgar/data/1444088/000144408826000002/dciaudit.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 8-68006 **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 12131125 MM/DD/VY ---------- MM/DD/ VY **A. REGISTRANT IDENTIFICATION** # NAME OF FIRM: Destra Capital Investments, LLC TYPE OF REGISTRANT (check all applicable boxes}: [!] Broker-dealer O Security-based swap dealer □ Major security-based swap participant □ Check here if respondent is also an OTC derivatives dealer ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) # 443 N. Wilson Ave | | | (No. and Street) | | | | |---------------------------------------------------------------------------|---------------|--------------------------------|---------|--------------------------------------|--| | Bozeman | | MT | | 59715 | | | (City) | | (State) | | (Zip Code) | | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | | | | Dominic Martellaro | 925. 736.8450 | | | dominic.martellaro@destracapital.com | | | (Name) | | (Area Code - Telephone Number) | | (Email Address) | | | B. ACCOUNTANT IDENTIFICATION | | | | | | | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing* | | | | | | | Plante & Moran, PLLC | | | | | | | (Name - if individual, state last, first, and middle name) | | | | | | | 2601 Cambridge Court, Suite 300 | | Auburn Hills | Ml | 48326 | | | (Address) | | (City) | (State) | (Zip Code) | | | 10/20/2003 | | | 166 | | | | | | | | | | | | | 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-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.** {1}------------------------------------------------ #### **OATH OR AFFIRMATION** | I, DominicMartellaro | swear (or affirm) that, to the best of my knowledge and belief, the | |----------------------------------------------------------------------------|---------------------------------------------------------------------| | financial report pertaining to the firm of Destra Capital Investments, LLC | as of | December 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 interest in any account classified solely as that of a customer. s;g~ • **{dlj;)** Title: CEO #### **This filing\*\* contains (check all applicable boxes):** - ~ {a) Statement of financial condition. - D (b) Notes to consolidated statement of financial condition. - Iii (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). - **!iii** {d) Statement of cash flows. - iii (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. - ~ (g) Notes to consolidated financial statements. - ~ {h) Computation of net capital under 17 CFR 240.1Sc3-1 or 17 CFR 240.18a-1, as applicable. - D (i) Computation of tangible net worth under 17 CFR 240.18a-2. - **!iii** (j) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.1Sc3-3. - D (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. - D (I) Computation for Determination of PAB Requirements under Exhibit A to§ 240.1Sc3-3. - **!iii** {m} Information relating to possession or control requirements for customers uncler 17 CFR 240.15c3-3. - 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. - ~ (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. - 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-5, 17 CFR 240.17a-12, or 17 CFR 240.18a-7, as applicable. - 0 (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. - D (t) Independent public accountant's report based on an examination of the statement of financial condition. - iii (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. - 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. - ~ {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 240.1Sc3-1e 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}. D(z) Other:-------- ----------- - - - - ----------------- - - \*\*To request confidential treatment of ce,tain portions of this filing, see 17 CFR 240.17a-5(e){3} or 17 CFR 240.18a-7(d}{2}, as applicable. {2}------------------------------------------------ Financial Statements and Supplemental Schedules For the year ended December 31 , 2025 {3}------------------------------------------------ #### **Table of Contents** | | Page | |-----------------------------------------------------------------------------------------------------------------------------------------------------------|------| | Report of Independent Registered Public Accounting Firm | | | Financial Statements: | | | Statement of Financial
Condition | 2 | | Statement of Operations | 3 | | Statement of Changes in Member's
Equity | 4 | | Statement of Cash Flows | 5 | | Notes to Financial
Statements | 6-11 | | Schedule I -
Computation of Net Capital Under Rule 15c3-1
of the Securities and Exchange Commission | 12 | | Schedule II -
Computation for Determination of Reserve
Requirements and
Information Relating to Possession or Control Requirements
under Rule | | | 15c3-3 of the Securities and Exchange
Commission | 13 | | Report of Independent Registered Public Accounting Firm on Exemption Report | 14 | | Exemption Report under Rule 17a-5(d)(4) of the Securities and Exchange
Commission | 15 | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) #### **Report of Independent Registered Public Accounting Firm** To the Member Destra Capital Investments LLC #### **Opinion on the Financial Statements** We have audited the accompanying statement of financial condition of Destra Capital Investments LLC (the "Company") as of December 31 , 2025, the related statements of operations, 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 our opinion, the financial statements present fairly, in all material respects, the financial position of the Company 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 the Company's management. Our responsibility is to express an opinion on the Company's financial statements 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 U.S. federal securities laws and the 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 misstatement, whether due to error or fraud. Our 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. 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 statements. We believe that our audit provides a reasonable basis for our opinion. #### **Supplemental Information** The Computation of Net Capital Under Rule 15c3-1 of the Securities and Exchange Commission and the Computation for Determination of Reserve Requirements and Information Relating to Possession or Control under Rule 15c3-3 of the Securities and Exchange Commission (the "supplemental information") has been subjected to audit procedures performed in conjunction with the audit of the Company's financial statements. The supplemental information is the responsibility of the Company's management. Our 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 our opinion 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 supplemental information is fairly stated , in all material respects, in relation to the financial statements as a whole. We have served as Destra Capital Investments LLC's auditor since 2017. Auburn Hills, Michigan February 25, 2026 ![](_page_4_Picture_13.jpeg) {5}------------------------------------------------ # Statement of Financial Condition December 31 , 2025 #### **Assets** | Cash | \$
532,995 | |-----------------------------------------------|----------------| | Commiss ions and distribution fees receivable | 78,261 | | Prepaid expenses | 40,529 | | Total assets | \$
651 ,785 | | | | #### **Liabilities andMember's Equity** | Commissions payable | 166,658
\$ | |--------------------------------------------|---------------| | Accounts payable and accrued expens
e s | 30,401 | | Due to Parent | 100,788 | | Total liabilities | 297,847 | | | | | | | | Member's equity | 353,938 | |---------------------------------------|----------------| | Total liabilities and member's equity | 651 ,785
\$ | {6}------------------------------------------------ Statement of Operations For the year ended December 31, 2025 | Revenues: | | | |-----------------------------|------------------|--| | Co1mnis s ions | \$
942,886 | | | Distribution fees | 296,037 | | | Other Income | 2,045 | | | Total revenue | 1,240,968 | | | Expenses: | | | | Co1mnis s ions | 9I0,629 | | | Salaries and employee costs | 260,586 | | | Professional fees | 215,771 | | | Regulatory | 49,331 | | | lnfonnation technology | 26,950 | | | Fund expenses | 26,929 | | | Travel & entertainment | 21 ,633 | | | Insurance | 12,904 | | | Occupancy | 5,127 | | | General & administrative | 2,225 | | | Total expenses | 1,532,085 | | | Net loss | \$
~291 ,1172 | | {7}------------------------------------------------ Statement of Changes in Member's Equity For the year ended December 31 , 2025 | Member's equity at January 1, 2025 | \$
309,938 | |------------------------------------------------------|---------------| | Contribution by Parent (Expenses forgi\.en non-cash) | 335,117 | | Net loss | (291 ,117) | | Member's equity at December 31 , 2025 | \$
353,938 | {8}------------------------------------------------ Statement of Cash Flows #### For the year ended December 31 , 2025 | Cash flows from operating activities: | | |-----------------------------------------------|-------------------| | Net loss | \$
(291 , 117) | | Adjustments to reconcile net loss to net cash | | | provided by operating activities: | | | Decrease (increase) in assets: | | | Commissions and distribution fees receivable | (4,758) | | Prepaid expenses | 4,820 | | (Decrease) increase in liabilities: | | | Commissions payable | 54,288 | | Other accrued expenses | 9,148 | | Due to parent | 264,973 | | Net cash provided by operating activities | 37,354 | | Net increase in cash | 37,354 | | Cash at beginning of the year | 495,641 | | Cash at end of year | \$
532,995 | | | | Supplemental disclosure of non-cash financing activity: During the year, the Parent forgave \$335,117 of amounts due from the Company for operational expenses. The forgiveness was recorded as a capital contribution. No cash was received. {9}------------------------------------------------ Notes to Financial Statements December 31 , 2025 # **1. Organization and Nature of Business** Destra Capital Investments LLC (the Company) is a wholly owned subsidiary of Destra Capital Management LLC (the Parent) and was formed on August 8, 2008. The Company is organized as a Delaware limited liability company. The first capital contribution was made in December 2010, from its sole member. The Company is registered as a broker-dealer with the Securities and Exchange Commission (SEC) and became a member of the Financial Industry Regulatory Authority (FINRA), effective March 2011. The Company is registered with FINRA in all 50 states. The Company acts as the distributor for the Destra Funds and the Meridian Funds (the Funds). The primary business of the Company is to perform a wholesale distribution function for the Funds by introducing investment company shares to registered broker-dealer representatives. The Company receives distribution and service fees from the Funds and generally pays these fees to financial intermediaries. The Company also participates in the marketing and distribution of closed end funds. The Company is exempt from the provisions of Rule 15c3-3 of the Securities Exchange Act since the Company's activities are limited to those set forth in the conditions for exemption pursuant to Footnote 74 of SEC Release 34-70073. # **2. Significant Accounting Policies** # **Basis of Accounting and Presentation** The financial statements are prepared and presented in accordance with accounting principles generally accepted in the United States of America (US GAAP). # **Income Taxes** The Company is organized as a limited liability company and is a disregarded entity for Federal income tax purposes as a single member LLC. Further, the Parent is organized as a limited liability company and it is intended to be treated as a partnership under provisions of the Internal Revenue Code. Under these provisions, the liability for payment of Federal and state income taxes on the Parent's earnings will be the responsibility of its members, rather than that of the Parent. {10}------------------------------------------------ Notes to Financial Statements December 31 , 2025 ## **2. Significant Accounting Policies (continued)** ### **Income Taxes (continued)** Management has reviewed the Company's tax positions for all open tax years, which include 2022 through 2025, and concluded that as of December 31, 2025, the Company does not have a liability for any unrecognized tax amounts. ## **Revenues** A significant portion of commissions received by the Company are for acting as sponsor and depositor for a unit investments trust portfolio and for the marketing and distribution of closed end funds. Net revenue from the closed end fund and unit investment trust sales includes sales fees, as well as creation and development fees. These fees are recorded net of concessions paid to selling broker-dealers at the time of sale. Sales fees are computed on a per unit basis and the creation and development fees are computed as a percentage of trust assets. A portion of distribution fees are earned under an agreement with a related party, see Note 4 for additional discussion. Distribution fees earned but not yet received at year end are recorded as a receivable. Servicing fees include Rule 12b-1 distribution and service fees from the Funds that are earned on the distribution of mutual fund shares. Distribution fees are recognized over the life of the contract based on the market values of assets under management, which are determined monthly. The performance obligations are satisfied over the course of the contract as the customer simultaneously receives and consumes the benefits provided. Commission revenue is commissions received from the sale of mutual fund shares and is recognized on trade date. Management believes the Company is entitled to commission revenue upon performing all contracted services for its customers, which is deemed to be on the trade date as that is the point in time in which a customer acquires the economic benefit of a security. Marketing fee revenues include sub-distributor fees which are paid to the Company for selling a fund. These fees are based on the sales of the fund and are paid on a weekly basis. Reimbursements for the costs of distributing this fund are also included in other revenues. In addition, the Company was reimbursed from a fund for expenses incurred in the sales of that fund. {11}------------------------------------------------ Notes to Financial Statements December 31 , 2025 ### **2. Significant Accounting Policies (continued)** ### **Revenues (continued)** ### **Disaggregated revenues** | Fixed revenue | | |--------------------------------------|-------------------| | Commissions | \$
942,886 | | Other | 2,045 | | Total fixed rate revenue | \$
944,931 | | | | | Variable revenue | | | Distribution and se!""1cing | 264,540 | | Distribution and se!""1cing trailing | -------
31,497 | | Total variable rate revenue | \$
296,037 | | | | | Total Revenue | \$
1,240,968 | ### **Receivables from customers** The Company recognizes an allowance for credit losses in accordance with Financial Instruments -Credit Losses (ASC 326). ASC 326 requires immediate recognition of expected credit losses for certain financial assets and off-balance sheet commitments, including trade and other receivables, loans and commitments, and other financial assets held at amortized cost at the reporting date, to be measured based on historical experience, current conditions, and reasonable and supportable forecasts. The Company determined that the credit risk, as defined by ASC 326, associated with its receivables is de minimis and not significant to the financial statements as of December 31, 2025. Accordingly, the Company has not recorded an allowance for credit losses at December 31, 2025. {12}------------------------------------------------ Notes to Financial Statements December 31, 2025 ### **2. Significant Accounting Policies (continued)** ### **Receivables from customers (continued)** The following table presents the Company's disaggregated receivables from contracts with customers as of | | January 1, 2025 | | , 2025
December 31 | | |----------------------------------------------|-----------------|----|-----------------------|--| | Commissions and distribution fees receivable | \$
73,502 | \$ | 78,261 | | The change in commission and distribution fees receivable is due to activity during the year. ### **Segment Information** The Company is engaged in a single line of business as a securities broker-dealer, which is comprised of several classes of services including investment banking and advisory services. The Company has identified its CEO 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 3), 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 consist of a single operating segment and therefore, a single reportable segment, because the CODM manages the 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. ### **Use of Estimates in the Preparation of Financial Statements** The financial statements and related notes are prepared in accordance with US GAAP which require the use of estimates and assumptions related to the reporting of assets, liabilities, revenues and expenses and the disclosure of contingent assets and liabilities. Management believes that the accounting estimates are appropriate and reasonably stated; however, due to the inherent uncertainties in making estimates, actual results could differ from those estimates. {13}------------------------------------------------ Notes to Financial Statements December 31, 2025 # **3. Regulatory and Net Capital Requirements** As a broker-dealer the Company is subject to the Securities and Exchange Commission's Uniform Net Capital Rule (Rule 15c3-1) which requires the maintenance of minimum net capital. Rule 15c3-1 requires that the Company maintain minimum net capital, as defined, of \$100,000 at December 31, 2025 and requires that the ratio of "aggregate indebtedness" to "net capital" as those terms are defined by the rule, may not exceed 15 to 1. At December 31, 2025 the Company's net capital was \$232,879 which was \$132,879 in excess of its required net capital of \$100,000 and its ratio of aggregate indebtedness to net capital was 1.279 to 1. ## **4. Related Party Transactions** Expenses of the Company are paid by the Parent and shared costs are allocated based upon a management services agreement. These expenses are either direct expenses of the Company or an allocated portion of expenses shared with the Parent (rent, utilities, office services etc.). Direct and allocated expenses of the Company are included in the statement of operations. During 2025, \$629,751 of expenses were allocated from the Parent to the Company. At December 31, 2025, the Company owed the Parent \$100,788 as a result of the difference between expense allocations and reimbursements. Separately, the Parent at times forgives amounts owed by the Company. During the year ended December 31, 2025, \$335, 117 of direct amounts owed were forgiven by the Parent. As discussed in Note 1, the Company has a distribution agreement with Destra Capital Advisors, LLC, an entity related through common ownership. A substantial portion of the Company's revenue is earned through transactions involving related parties, during the year ended December 31, 2025, the Company recognized \$1,117,539 of commission and distribution revenue as a result of this agreement. {14}------------------------------------------------ Notes to Financial Statements December 31 , 2025 # **5. Concentration of Credit Risk** The Company is exposed to concentrations of credit risk. The Company maintains cash at a financial institution where the total cash balance is insured by the Federal Deposit Insurance Corporation (the FDIC) up to \$250,000 per depositor, per bank. At times, the Company had cash balances that exceeded the balance insured by the FDIC. The Company monitors such credit risk at the financial institution and has not experienced any losses related to such risks to date. ## **6. Commitments and Contingencies** The Company is exposed to various asserted and unasserted potential claims encountered in the normal course of business. As of December 31, 2025, and through the date of this report there were no such claims. # **7. Subsequent Events** The Company has evaluated the need for disclosures and adjustments resulting from subsequent events through February 25, 2026, the date the financial statements were issued. This evaluation did not result in any significant events that necessitated any disclosures or adjustments to the financial statements. {15}------------------------------------------------ #### Computation of Net Capital Under Rule 15c3-1 of the Securities and Exchange Commission December 31, 2025 | Computation of net capital:
Total member's equity
Deduct: | \$ 353,938 | |--------------------------------------------------------------------------------------------------------------------------------------------|-------------------| | Nonallowable assets: | | | Commissions and distribution fees | 77,709 | | Prepaid expenses
Haircuts on securities positions | 40,529
2,821 | | | | | Total deductions | 121 ,059 | | Net capital | 232,879 | | Minimum net capital requirement (6 2/3% of aggregate indebtedness)
Minimum dollar net capital requirement of reporting broker or dealer | 19,856
100,000 | | Net capital requirement | 100,000 | | Net capital in excess of requirement | \$ 132,879 | | Aggregate indebtedness - accounts payable and other liabilities | \$ 297,847 | | Ratio of aggregate indebtedness to net capital | 1.279 | Statement pursuant to paragraph (d)(4) of Rule 17a-5: There are no material differences between the computation of net capital presented above and the computation of net capital reported in the Company's unaudited Form X-17 A-5, Part IIA filing as of December 31 , 2025. {16}------------------------------------------------ ### Schedule II **Destra Capital Investments LLC** Computation for Determination of Reserve Requirements and Information Relating to Possession or Control Under Rule 15c3-3 of the Securities and Exchange Commission December 31 , 2025 The Company is not claiming an exemption from SEA Rule 15c3-3, in reliance on footnote 74 to SEC Release 34-70073 and as discussed in Q&A 8 of the related FAQ issued by SEC staff. In order to avail itself of this option, the Company has represented that it does not, and will not, hold customer funds or securities. {17}------------------------------------------------ ![](_page_17_Picture_0.jpeg) **Plante** & **Moran, PLLC** Suite 300 2601 Cambridge Court Auburn Hills, Ml 48326 Tel: 248.375.7 100 Fax: 248.375.7 101 plantemoran.com #### **Report of Independent Registered Public Accounting Firm** To the Member Destra Capital Investments LLC We have reviewed management's statements, included in the accompanying Exemption Report, in which Destra Capital Investments LLC (the "Company") stated that: - (1) The Company does not claim an exemption under paragraph (k) of 17 C.F.R.§240.15c3-3. - (2) The Company is relying on Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. §240.17a-5 because the Company limits its business activities exclusively to mutual fund wholesaling, distribution of hedge funds , open and closed end investment companies, exchange-traded funds to financial intermediaries, trading securities for own account, and underwriting. The Company (1) did not directly or indirectly receive, hold, or otherwise owe funds or securities for or to customers (other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b )(2) of Rule 15c2-4 and/or funds received and promptly transmitted for effecting transactions via subscriptions on a subscription way basis where the funds are payable to the issuer or its agent and not to the Company); (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year ended December 31 , 2025 without exception. Management is responsible for compliance with 17 C.F. R. §240.15c3-3 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 the Company's compliance with 17 C.F.R. §240.15c3-3. 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, 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, pursuant to Footnote 74 of SEC Release No. 34-70073 adopting amendments to 17 C.F.R. §240.17a-5. Auburn Hills, Michigan February 25, 2026 ![](_page_17_Picture_12.jpeg) {18}------------------------------------------------ #### **Destra Capital Investments LLC Exemption Report December 31, 2025** Destra Capital Investments, LLC ("Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R. §240.1 ?a-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R. §240.17a-S(d)(I) and (4). To the best of its knowledge and belief, the Company states the following: - 1. The Company does not claim an exemption under paragraph (k) of 17 C.F.R. § 240. 15c3-3 - 2. The Company is relying on Footnote 74 ofthe SEC Release No. 34-70073 adopting amendments to 17 C.F.R § 240. 17a-5 because the Company limits its business activities exclusively to mutual fund wholesaling, distribution of hedge funds, open and closed end investment companies, exchange traded funds to financial intermediaries, trading securities for own account and underwriting. The Company (1) did not directly or indirectly receive, hold or otherwise owe funds or securities for or to customers, ( other than money or other consideration received and promptly transmitted in compliance with paragraph (a) or (b)(2) of Rule 15c2-4 and/or funds received and promptly transmitted for effecting transactions via subscriptions on a subscription way basis where the funds are payable to the issuer or its agent and not to the Company); (2) did not carry accounts of or for customers; and (3) did not carry PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year without exception. I, Dominic Martellaro, swear (or affirm) that, to the best of my knowledge and belief, this Exemption Report ]~==~- Dominic Martellaro, Principal Destra Capital Investments 443 N. Willson Avenue Bozeman, MT 59715 Phone 877.855.3434 Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.