# DEALMAKER SECURITIES LLC X-17A-5 (2025-06-30) — Broker-dealer annual report - Company: DEALMAKER SECURITIES LLC - Form: X-17A-5 - Filed: 2025-06-30 - Period: 2025-03-31 - Accession: 0001872856-25-000001 - CIK: 1872856 - File #: 8-70756 - Type: Broker-dealer - Material weakness: No - Auditor: Nawrocki Smith LLP - Auditor location: Hauppage, NY - Contact: Jonathan Self - Phone: 404-596-5393 - Email: jself@dealmakersecurities.com - Website: dealmakersecurities.com - Signed by: Jonathan Self (CFO) Original filing: https://www.sec.gov/Archives/edgar/data/1872856/000187285625000001/fy25_public_01.pdf --- {0}------------------------------------------------ UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 [ FOR PUBLIC RELEASE ] # **ANNUAL REPORTS FORM X-17A-5 PART** Ill | 0MB APPROVAL | | |--------------------------|----| | 0MB Number: 3235-0123 | | | Expires: Nov. 30, 2026 | | | Estimated average burden | | | hours per response: | 12 | | SEC FILE NUMBER | |-----------------| | 8-70756 | **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 **04/01/24** AND ENDING 03/31/25 --------- ---------- MM/DD/VY MM/DD/VY **A. REGISTRANT IDENTIFICATION** NAME oF FIRM: Deal Maker Securities LLC TYPE OF REGISTRANT (check all applicable boxes): [!] Broker-dealer □ Security-based swap dealer □ Check here if respondent is also an OTC derivatives dealer □ Major security-based swap participant ADDRESS OF PRINCIPAL PLACE OF BUSINESS: (Do not use a P.O. box no.) 4000 Eagle Point Corporate Drive, Suite 950 (No. and Street) Birmingham AL (City) (State) PERSON TO CONTACT WITH REGARD TO THIS FILING 35242 (Zip Code) Jonathan A. Self 404-596-5393 jself@dealmakersecurities.com {Name) (Area Code - Telephone Number) (Email Address) **B. ACCOUNTANT IDENTIFICATION** INDEPENDENT PUBLIC ACCOUNTANT whose reports are contained in this filing\* Nawrocki Smith LLP (Name - if individual, state last, first, and middle name) 100 Motor Parkway, Suite 580 Hauppage NY 11788 (Address) (City) (State) (Zip Code) March 4, 2009 3370 PCAOB Re istration Number, if a licable **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)(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 0MB control number.** {1}------------------------------------------------ #### **OATH OR AFFIRMATION** | I, Jonathan Self | swear (or affirm) that, to the best of my knowledge and belief, the | |---------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------| | financial report pertaining to the firm of DealMaker Securities LLC | as of | | 2~
3/31 | 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. | Title: | | Notary Public | SARAH NORSWORTHY | ### **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 Regu.lation S-X). - □ (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 oftangible net worth under 17 CFR 240.18a-2. - □ 0) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.15c3-3. - 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. - □ (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 capital or tangible net worth under 17 CFR 240.1Sc3-1, 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-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. - □ (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 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. - □ (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 240.18a-7(d)(2), as applicable. **SFATE OF AIIM.MAATUIGE MY mMMISSION EXPIRES FEBRUARY 10, 2027** {2}------------------------------------------------ ## **DEALMAKER SECURITIES, LLC** FINANCIAL STATEMENTS AS OF MARCH 31 , 2025 AND REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM {3}------------------------------------------------ ## **DEALMAKER SECURITIES, LLC** ## **Table of Contents** | Report of Independent Registered Public Accounting Firm

1 | | |------------------------------------------------------------------|--| | Statement of Financial Condition






2 | | | Notes to Financial Statements 3-5 | | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) ### **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM** To the Members of Dealmaker Securities, LLC: #### **Opinion on the Financial Statement** We have audited the accompanying statement of financial condition of Dealmaker Securities, LLC (the "Company") as of March 31, 2025, and the related notes (collectively referred to as the "financial statement"). In our opinion, the financial statement presents fairly, in all material respects, the financial position of Dealmaker Securities, LLC as of March 31, 2025 in conformity with accounting principles generally accepted in the United States of America. #### **Basis for Opinion** This financial statement is the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statement 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 the U.S. federal securities laws and the applicable rules and regulations of the U.S. Securities and Exchange Commission ("SEC") 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 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 statement. 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 statement. We believe that our audit provides a reasonable basis for our opinion. We have served as Dealmaker Securities, LLC's auditor since 2023. Hauppauge, New York June 27, 2025 {5}------------------------------------------------ ## **DEALMAKER SECURITIES, LLC** #### **STATEMENT OF FINANCIAL CONDITION AS OF MARCH 31, 2025** | ASSETS | | | |------------------------------------------------------------------------------------------------------------|----|--------------------------------------------------| | Cash
Accounts receivable, net
lntercompany receivable
Prepaid expenses
Computer equipment, net | \$ | 443,913
84,526
19,737,757
19,017
895 | | TOT AL ASSETS | | I \$ 20,286,108 | | | | | | LIABILITIES AND MEMBERS' EQUITY | | | | LIABILITIES | | | | Accounts payable and accrued expenses | \$ | 109,662 | | lntercompany payable | | 32,404 | | Deferred revenue | | 156,068 | | TOTAL LIABILITIES | I | 298,134 | | MEMBERS' EQUITY | | 19,987,974 | | TOTAL LIABILITIES AND MEMBERS' EQUITY | | I \$ 20,286,108 | | | | | The accompanying notes are an integral part of these financial statements. {6}------------------------------------------------ # **DEALMAKER SECURITIES LLC** NOTES TO FINANCIAL STATEMENTS MARCH 31, 2025 ## **1. ORGANIZATION AND NATURE OF BUSINESS** DealMaker Securities LLC (the "Company") is a broker-dealer registered with the U.S. Securities and Exchange Commission (the "SEC") and is a member of the Financial Industry Regulatory Authority, Inc. ("FINRA"). The Company received its approval for membership on March 16, 2022. The Company is a Delaware limited liability company ("LLC"). The Company operates as a limited purpose broker-dealer and has the ability to participate in investment banking transactions, specific to those with applicable exemptions or exceptions from registration, which include privately placed transactions for corporations and other companies with tax flow-through treatment. Since the Company is an LLC, the members are not liable for the debts, obligations, or liabilities of the Company, whether arising in contract, tort or otherwise, unless the members have signed a specific guarantee. ## **2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** ### Basis of Accounting The Company maintains its books and records on the accrual basis of accounting for financial reporting purposes, which is in accordance with U.S. generally accepted accounting principles and is required by the SEC and FINRA. #### Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America ("U.S. GAAP") 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 amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. #### Income Taxes The Company is an LLC taxed as a partnership for income tax reporting purposes and as such, is not subject to income tax. Accordingly, no provision for income taxes is provided in the financial statements. ### Concentration of Credit Risk The Company maintains its cash in bank deposit accounts, which at times may exceed federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk for cash. As of March 31, 2025, the Company has cash in excess of federally insured limits totaling \$193,913. {7}------------------------------------------------ ## Government and Other Regulation The Company's business is subject to significant regulation by governmental agencies and selfregulatory organizations. Such regulation includes, among other things, periodic examinations by these regulatory bodies to determine whether the Company is conducting and reporting its operations in accordance with the applicable requirements of these organizations. ### Receivables and allowance for credit losses Accounts receivable for fees are uncollateralized customer obligations which require payment within 7 days from the invoice date. Past due accounts receivable with invoice dates over the days allowed for collection have not historically been charged interest. When customers make payments, they are paid against specific invoices. The allowance for credit losses represents management's estimate credit losses inherent in receivable as of the balance sheet date. The allowance for credit losses is estimated by management using accounts receivable balances that exceed 60 days past due and an assessment of the current creditworthiness for these accounts, however some exceptions are made for balances due sooner than 60 days. Management's allowance for credit losses was \$101,400 for the year ended March 31, 2025. ## **3. COMMITMENTS AND CONTINGENCIES** In the normal course of its business, the Company indemnifies and guarantees certain service providers, such as escrow and custody agents, trustees and administrators, against specified potential losses in connection with it acting as an agent of, or providing services to, the Company or its affiliates. The Company also indemnifies some clients against potential losses incurred in the event specified third-party service providers, including escrow agents and third-party brokers, improperly execute transactions. The maximum potential amount of future payments that the Company could be required to make under these indemnifications cannot be estimated. However, the Company believes that it is unlikely it will have to make material payments under these arrangements and has not recorded any contingent liability in the financial statements for these indemnifications. For the period ended March 31, 2025, the Company experienced no material net losses as a result of the indemnity. The Company has evaluated commitments and contingencies in accordance with Accounting Standards Codification 450, Contingencies (ASC 450) and Accounting Standards Codification 440, Commitments (ASC 440). Management has determined that no significant commitments or contingencies exist as of March 31, 2025. {8}------------------------------------------------ ## **4. RELATED PARTY TRANSACTIONS** The Company has two agreements with Novation Solutions Inc. ("NSI"), an affiliate of the Company: an expense sharing agreement and a technology and services agreement. A subsidiary of NSI, DealMaker Corp ("Corp"), provides revenue tracking and invoicing services for the Company. As of March 31, 2025, the Company had a payable due to NSI of \$252,280 and a receivable due from Corp of \$20,808,932. The Company has an expense sharing agreement with an affiliate, 14884621 Canada Inc. ("14884621"), for personnel expenses such as salaries and wages, and direct expenses. As of March 31, 2025, the Company had a payable due to 14884621 of \$818,895. Lastly, the Company's holding company, Novation Solutions USA Inc. ("NSUSA"), provides the Company with payroll services it's US based employees. As of March 31, 2025, the Company had a payable due to NSUSA of \$32,404. ## **6. SEGMENT REPORTING** The Company has one reportable segment: investment banking. The Company has identified the chief operating decision makers ("CODM") as the combination of its CEO and its CFO/FINOP. The CODM 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 distributions. 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. ## **7. SUBSEQUENT EVENTS** The Company has evaluated subsequent events through the date that its financial statements were available for issuance and determined that there are no material subsequent events requiring adjustment to or disclosure in its financial statements. Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.