# ALLIANCE-ONE INVESTMENTS, LLC X-17A-5 (2026-07-01) — Broker-dealer annual report - Company: ALLIANCE-ONE INVESTMENTS, LLC - Form: X-17A-5 - Filed: 2026-07-01 - Period: 2026-03-31 - Accession: 0001689899-26-000004 - CIK: 1689899 - File #: 8-69868 - Type: Broker-dealer - Material weakness: No - Auditor: Crowe LLP - Auditor location: New York, NY - Contact: William C. Arbo - Phone: 470-754-9839 - Email: carbo2@dxc.com - Website: dxc.com - Signed by: William C. Arbo (President and CFO) Original filing: https://www.sec.gov/Archives/edgar/data/1689899/000168989926000004/AOIShort2026_1.pdf --- {0}------------------------------------------------ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 # ANNUAL REPORTS FORM X-17A-5 SEC FILE NUMBER | | FURIVI A-17A-5 | | 8-69868 | | |--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------|----------------|--------------------------------------------|--| | | PART III | | | | | | 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 04/01/2025____________________________________________________________________________________________________________________________________ | | | | | | | MM/DD/YY | | MM/DD/YY | | | | A. REGISTRANT IDENTIFICATION | | | | | NAME OF FIRM: Alliance-One Investments, LLC | | | | | | TYPE OF REGISTRANT (check all applicable boxes):
- Broker-dealer
□ Check here if respondent is also an OTC derivatives dealer | _ Security-based swap dealer | | _ Major security-based swap participant | | | ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) | | | | | | 4000 N. Mingo Road | | | | | | | (No. and Street) | | | | | Tulsa | OK | | 74116 | | | (City) | (State) | | (Zip Code) | | | PERSON TO CONTACT WITH REGARD TO THIS FILING | | | | | | William C. Arbo | 470-754-9839 | carbo2@dxc.com | | | | (Name) | (Area Code - Telephone Number) | | (Email Address) | | | | B. ACCOUNTANT IDENTIFICATION | | | | | INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing*
Crowe LLP | | | | | | | (Name - if individual, state last, first, and middle name) | | | | | 485 Lexington Avenue | New York | NY | 10017 | | | (Address)
09/24/2003 | (City) | (State)
173 | (Zip Code) | | | (Date of Registration with PCAOB)(if applicable) | | | (PCAOB Registration Number, if applicable) | | | | FOR OFFICIAL USE ONI Y | | | | | | | | | | \* Claims for exemption from the requirement that the annual 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. 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 OMB control number. {1}------------------------------------------------ #### OATH OR AFFIRMATION | William C. Arbo | ______________________________________________________________________________________________________________________________________________________________________________ | | |-----------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--| | | | | | | financial report pertaining to the firm of Alliance-One Investments, LLC | | | |--|--------------------------------------------------------------------------|---------|--| | | | | | | | | , 2 026 | | partner, officer, director, or equivalent person, as the case may be, has any proprietary inter me coluncial nelly as that of a customer. Signature: Title: President and CFO ### 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). - O (d) Statement of cash flows. - □ (e) Statement of changes in stockholders' or partners' or sole proprietor's equity. - □ (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. - □ (K) Computation for determination of security-based swap reserve requirement pursuant to Exhibit B to 17 CFR 240.15c3-3 or Exhibit A to 17 CFR 240.18a-4, as applicable. - | (I) 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. - □ (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 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. - = (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. - | as applicable - [] (y) Report describing any material inadequacies 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). - O (z) Other: - \*\* To request confidential treatment of this filing, see 17 CFR 240.17a-5(e)(3) or 17 CFR 240.18a-7(d)(2), as applicable. {2}------------------------------------------------ ## Contents | Report of lndependent Registered public Accounting Firm | | |---------------------------------------------------------|-----| | Financial Statements | | | Batance Sheet | 3 | | Notes to the FinanciaI Statements | 4-6 | {3}------------------------------------------------ ![](_page_3_Picture_0.jpeg) ## REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Member of Alliance-One lnvestments. LLC Tulsa, Oklahoma #### Opinion on the Financial Statement We have audited the accompanying balance sheet of Alliance-One lnvestments, LLC (the ,,Company',) as of March 31 ,2026, and the related notes (collectively referred to as the "financial statement,,). ln our opinion, the financial statement presents fairly, in all materiil respects, the financial position of the Company as of March 31,2026, in conformity with accounting principles generally accepted in the United States of America. #### Basis for Opinion This financialstatement is the responsibility of the Company's management. Our responsibility is to express an opinion on this financial statement based on our audit. We are J public accounting firm rbgistered with the Public Company Accounting Oversight Board (United States) ("PCAOB") und" rr" required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the pCAOB. We conducted our audit in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statement is free of material misstatement, whether due to error or fraud. Our audit included performing procedures to assess the risks of material misstatement of the financial statement, whether due to error oi iraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidenc6 regarding the amounts and disclosures in the financial statement. Our audit ilso included evaiuating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statement. We believe that our audit of the financial statement provides a reasonable basis for our opinion. Cr"r,ol-LP Crowe LLP we have served as Alliance-one lnvestments, LLC's auditor since 2023. New York, New York June 29, 2026 {4}------------------------------------------------ # Alliance-One lnvestments, LLC Balance Sheet | Assets | | March 31,2026 | |---------------------------------|---|---------------| | Cash and cash equivatents | | 284,314 | | Restricted cash | | 174,M4 | | Receivable from Parent | | 16,000 | | | | 18,996 | | Total assets | | 493,354 | | Liabilities and Member's Equity | | | | Liabilities | | | | Commitments and Contingencies | | | | Member's equity | | | | Member's equi | | | | Total liabitities and member,s | 5 | qg3,3s4 | See accompanying notes to the financia[ statements. {5}------------------------------------------------ # 1, Organization and Segment Reporting Attiance-one lnvestments, LLC (the "compdfly"), formed in october 2016, is a t.imited purpose broker-dealer registered with the U.S. Securities and Exchange Commission (,,SEC,,) and is a member of the Financial lndustry Regutatory Authority, lnc. ("FlNRA"l. Registration with FINRA was effective in Juty 2017. The Company is a whotty owned subsidiary of Attiance-One Services, Inc. (,,AOS',), which is whotty cwned by DXC Technotogy Company ("DXC" or the "Parent"), and operates in the United States of America. The Company provides administrative support services to its parent to operating a Catt Center and providing administrative and back office support service to existing poticy hotders with regard to variabte life insurance and annuities (inctuding the purchase, redempt-ion and sates of such products). The Company operates as a singte reportable segment. The Company has identified the president of the Company as the chief operating decision maker ("CODM"). The CODM evatuates performance and atlocates resources primarity based on net capitat and excess net capital, which are monitored to support regutatory comptiance, assess operating strength, and guide decisions regarding reinvestment or distributions. See Note 5 - "Net Capitat Requirements" for further information on net capital. The Company does not have separatety reported business lines, and financial information is reviewed cottectivety across the range of services provided. # 2. Summary of Significant Accounting Poticies ### Basis of Presentation The accompanying financial statements are presented in accordance with accounting principtes genera[ty accepted in the United States of America ("U.S. GAAP") as defined by the Financial Accounting Standards Board ("FASB") Accounting Standards Codification (,,ASC,,). ## Use of Estimates U'S. GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. These estimates are based on management's best knowtedge of historicaI experience, current events and on various other assumptions that are betieved to be reasonable under the circumstances. Actual resutts coutd differ from these estimates. ### Cash and Cash Equivalents and Restricted Cash Cash and cash equivatents consist of cash hetd in non-interest-bearing accounts at financial institutions. Restricted cash consists of cash batances which are restricted as to withdrawat or usage and is hetd in a fiduciary account maintained by FINRA. Cash is deposited in this account to fund future fees. ### Fair Value {6}------------------------------------------------ ASC 820, Fair value Measurement, defines fair vatue, estabtishes a fair vatue hierarchy for assets and tiabitities measured at fair value, and expands required disctosures about fair vatue measurements. The Company did not have any assets or tiabitities measured at fair vatue on a recurring and non-recurring basis. The carrying amounts of accounts receivabte from the parent approximates fair vatue due to the short maturity terms of this instrument. #### Revenue Recognition The Company's primary activity is to support DXC in providing services to customers in the insurance industry and considers DXC as its sote customer. The Company is party to a fixed-price contract with DXC to provide administrative support services to DXC and subsidiaries, which in turn provides services to poticy hotders with regard to variable life insurance and annuities of DXC,s customers. The Company recognizes revenue based on Accounting Standards Update ("ASU,,) ZO14-Og, Revenue from Contracts with Customers (Topic 606). The Company's sote contract reflects a singte performance obligation that comprises a series of distinct services which are substantiatty the same and provided over a period of time using the same measure of progress. The Company satisfies the performance obtigation as services are rendered. Revenue derived from this arrangement is recognized over time based upon a set monthty price in which they are provided. #### lncome Taxes The Company is a timited tiabitity company treated as a partnership for federat and state income tax purposes with atl income tax t'iabitities and/or benefits of the Company being passed through to the member. As such, no recognition of federal or state income taxes for the Company has been provided for in the accompanying financiat statements. Any uncertain tax position talen by the member is not an uncertain position of the Company. # 3. Member's Equity and Related Party Transactions The Company is party to an expense sharing agreement with its Parent, in which the parent pays for certain expenses incurred by the Company for which the Company witt not reimburse the Parent. Because the Company witt not reimburse DXC, these expenses are reported as non-cash capita[ contributions to the Company. There were g 480,550 of non-cash capitat contributions for the year ended March 31 , 2026 which materiatty comprises labor expenses, iegal expenses, auditing fee, administrative expenses, network expenses and data storage expenses. At[ revenues earned by the Company are settted with the Parent through its bank account. As of March 31,2A26, the net amount due from the Parent was 916-,000. Repayment terms are defined and the receivabtes are non-interest bearing. ## 4. Commitments and Contingencies The Company accrues a tiabitity when management believes that it is both probabte that a tiabitity has been incurred and the amount of loss can be reasonably estimated under ASC 450, Contingencies. Regarding other matters that may invotve actuator threatened disputes or titigation, the Company, in accordance with the appticabte reporting requirements, provides disctosure of such matters for which the liketihood of material toss is at least reasonabty possibl,e. No contingencies were recorded for the year ended March 31,2026. {7}------------------------------------------------ # 5. Net Capital Requirements As a registered broker'dealer, the Company is subject to the requirements of the Uniform Net Capitat Rute (Rute 15c3-'l) under the Securities Exchange Act of 1934. The Company does not ctaim an exemption under paragraph (k) of 17 C.F.R. S 240, 15c3-3. The Company is retying on footnote 74to SEC Retease 37-70073 adopting amendments to 17C.F.R. g 240.17a-5 and fites an exemption report because it Iimits its business activities exctusivety to operating a Catt Center and providing administrative and back office support service to existing poticy hotders with regard to variabte tife insurance and annuities (inctuding the purchase, redemption and sates of such products), and the Company (1) did not directly or indirectly receive, hotd, or otherwise owe funds or securities for or to customers, (2) did not carry accounts of or for customers, and (3) did not carry proprietary Accounts of Broker-Deaters accounts throughout the most recent fiscal year without exception. As of March 31,2026, the Company had net capital of 5284,314 which was g279,314 in excess of required minimum net capita[ of \$5,000. ## 6. Going Concern The financial statements have been prepared on a going concern basis, which contemptates the continuation of operations, realization of assets and tiquidation of tiabitities in the ordinary course of business. The Company has incurred recurring losses from operations. Net loss was 5 44g,4gZ and net cash ftow from operations was \$28,392 for the year ended March 31,2026. The Company has been primarity funded through non-cash contributions from its Parent and expects to continue to incur losses for the foreseeabte future. The Company and its Parent are parties to an expense sharing agreement in which the Parent and its other subsidiaries witt pay expenses on behatf of the Company for which the Company witt not reimburse the parent. As of June 29,2076 management betieves that currentty avaitabte cash together with the committed funding from its parent, who has the abitity and intent to provide the required funding, woutd provide sufficient funds to enabte the Company to meet its obtigations as they come due for at least one year subsequent to the financial statement issuance date. ## 7. Risk and Uncertainties Financial instruments that potentiatty subject the Company to credit risk primarity consist of receivable from Parent. The Company's sote customeris DXC, which is a gtobat, pubticty traded technotogy company. Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.