# AMERAUDI INVESTMENT SERVICES LLC X-17A-5 (2026-03-30) — Broker-dealer annual report - Company: AMERAUDI INVESTMENT SERVICES LLC - Form: X-17A-5 - Filed: 2026-03-30 - Period: 2025-12-31 - Accession: 0001993387-26-000004 - CIK: 1993387 - File #: 8-71153 - Type: Broker-dealer - Material weakness: No - Auditor: Crowe, LLP - Auditor location: New York, NY - Contact: Pablo L. Jimenez - Phone: 212-833-1095 - Email: pablo.jimenez@ameraudi.com - Website: ameraudi.com - Signed by: Pablo L Jimenez (Chief Compliance Officer) Original filing: https://www.sec.gov/Archives/edgar/data/1993387/000199338726000004/audpub122025.pdf --- {0}------------------------------------------------ **UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington,** D.C. **20549** OMS APPROVAL 0MB Number: 3235-0123 Expires: Nov. 30, 2026 Estimated average burden hours per response: 12 > SEC FILE NUMBER 8-71153 # **ANNUAL REPORTS FORM X-17A-5 PART Ill** **FACING PAGE** **Information Required Pursuant to Rules 17a-S, 17a.-12, and lBa-7 under the Securities Exchange Act of 1934** FILING FOR THE PERIOD BEGINNING **11/21/2024** AND ENDING **12/31 / 2 0 2 5** MM/DD/VY MM/ DD/ YY **A. REGISTRANT IDENTIFICATION** # NAME oF FIRM: AmerAudi Investment Services, LLC TYPE OF REGISTRANT (check all applicable boxes): [!] Broker-dealer D Security-based swap dealer D Major security-based swap participant D Check here if respondent is also an OTC derivatives dealer ADDRESS OF PRINCIPAL PLACE **OF** BUSINESS: (Do not use a P.O. box no.) # 19 East 54th Street | New York
10022
(Zip Code)
Pablo.Jimenez@ameraudi.com
(Email Address) | |----------------------------------------------------------------------------------| | | | | | | | | | | | | | (Name-if individual, state last, first, and middle name) | | NY
10017 | | (State)
(Zip Code) | | 173 | | (PCAOB Re~snation N,mbe<, ff appHcable} | | | | | \* Claims for exemption from the requirement t hat t he 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, Pablo L. Jimanaz | swear (or affirm) that, to the best of my knowledg and belief, t | he | |------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----| | financial report pertaining to the firm of AmerAudi Investment Services, LLC | as of | | | December 31
as that of a customer. | 2~-is_t_r_u_e_a_n_d_c_o_r-re_ct __ l f_u_rt_h_e_r_s_w_e_a_r_(or - _a_ffi-,r-m_)_t_h_at-ne-i-th_e_r_t_h_e-+----'
mpany nor any
partner, officer, director, or equivalent person, as the case may be, has any proprietary interest in any accoun classified solely
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Signature: | | | | Trtle:
Chief Compliance Officer | | **This filing•• contains (check all applicable boxes):** - ii (a) Statement of financial condition. - iii (b) Notes to consolidated statement of financial condition. - D (c) Statement of income {loss) or, if there is other comprehensive income in the period(s) presented, a statem t of comprehensive income (as defined in§ 210.1-02 of Regulation **S-X).** - D (d) Statement of cash flows. - D (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. - D (g) Notes to consolidated financial statements. - D (h) Computation of net capital under 17 CFR 240.15c3-1 or 17 CFR 240.18a-1, as applicable. - D (i) Computation of tangible net worth under 17 CFR 240.18a-2. - D U) Computation for determination of customer reserve requirements pursuant to Exhibit A to 17 CFR 240.1Sc3 - D (k) Computation for determination of security-based swap reserve requirements pursuant to Exhibit B to 17 CF 240.1Sc3-3 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. - D (m) Information relating to possession or control requirements for customers under 17 CFR 240.1Sc3-3. - D (n) Information relating to possession or control requirements for security-based swap customers under 17 CF 240.15c3-3(p)(2) or 17 CFR 240.lBa-4, as applicable. - D (o) Reconciliations, including appropriate explanations, of the FOCUS Report with computation of net capital o 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 requir ments under 17 CFR 240.1Sc3-3 or 17 CFR 240.18a-4, as applicable, if material differences exist, or a statement that no materia differences exist. - D (p) Summary of financial data for subsidiaries not consolidated in the statement of financial condition. - i!iiil (q) Oath or affirmation in accordance with 17 CFR 240.17a-5, 17 CFR 240.17a- 12, or 17 CFR 240.18a-7, as applic ble. - D (r) Compliance report in accordance with 17 CFR 240.17a-5 or 17 CFR 240.18a-7, as applicable. - D (s) Exemption report in accordance with 17 CFR 240.17a-S or 17 CFR 240.18a-7, as applicable. - ii (t) Independent public accountant's report based on an examination of the statement of financial condition. - D (u) Independent public accountant's report based on an examination of the financial report or financial statem ts under 17 CFR 240.17a-S, 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 r ort under 17 CFR 240.17a-S or 17 CFR 240.18a-7, as applicable. - D (w) Independent public accountant's report based on a review of the exemption report under 17 CFR 240.17a-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 CF 240.17a-12, as applicable. - D (y) Report describing any material inadequacies found to exist or found to have existed since the date of the pr ious audit, or a statement that no material inadequacies exist, under 17 CFR 240.17a-12(k). D (z) other: \_ \_\_\_ \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ \_\_\_\_ \_\_\_\_\_\_\_\_\_\_\_ \_ - - 0 ro request confidential treatment of certain portions of this filing, see 17 CFR 240.17a-5(e){3) or 17 CFR 24 1Ba-7{d){2), as applicable. {2}------------------------------------------------ # **AMERAUDI INVESTMENT SERVICES LLC** FINANCIAL STATEMENT (Public Per Rule 17a-5(e)(3)) As of December 31, 2025 {3}------------------------------------------------ # AMERAUDI INVESTMENT SERVICES LLC CONTENTS | Report of Independent Registered Public Accounting Firm 1 | |------------------------------------------------------------| | Financial Statement | | Statement of Financial Condition 2 | | Notes to Financial Statement 3-8 | {4}------------------------------------------------ ![](_page_4_Picture_0.jpeg) ### REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM To the Member and the Board of Directors Ameraudi Investment Services LLC New York, New York #### **Opinion on the Financial Statement** We have audited the accompanying statement of financial condition of Ameraudi Investment Services LLC (the "Company") as of December 31, 2025, and the related notes (collectively referred to as the "financial statement"). In our opinion, the financial statement present fairly, in all material respects, the financial position of the Company as of December 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 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 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. (!\_\_d ~ LLl:J Crowe LLP We have served as the Company's auditor since 2024. New York, New York March 30, 2026 {5}------------------------------------------------ # **AMERAUDI INVESTMENT SERVICES LLC STATEMENT OF FINANCIAL CONDITION** # **DECEMBER 31, 2025** #### ASSETS | Cash and cash equivalents | \$155,126 | |-----------------------------------|-----------| | Deposits with clearing brokers | 254,742 | | Receivables from clearing brokers | 2,438 | | Other assets | 736 | | Total Assets | \$413,042 | ### LIABILITIES AND MEMBER'S EQUITY | Accounts payable and accrued expenses | 24,938 | |-----------------------------------------|---------| | Total Liabilities | 24,938 | | COMMTilMENTS AND CONTINGENCIES (NOTE 8) | | | Member's equity | 388,104 | | Total Liabilities and Member's Equity | | **The accompanying notes are an integral part of the financial statement.** {6}------------------------------------------------ # **NOTE 1- OPERATIONS AND NATURE OF BUSINESS** # **Description of Business and Organization** Ameraudi Investment Services, LLC (the "Company"), a wholly owned subsidiary of Ameraudi Inc. (the "Parent"), was formed on June 29, 2023, in the State of New York. On November 21,2024, the Company received authorization from the Financial Industry Regulatory Authority ("FINRA") to operate as a registered broker dealer. The Company is a Broker-Dealer registered with the Securities and Exchange Commission ("SEC") and with the Securities Investors Protection Corporation. Ameraudi, Inc. (AMI) is the sole member of the Company. AMI is a holding company 100% owned by InterAudi Bank. ### **Operations and Nature of Business** The Company buys and sells securities on a riskless principal basis with customers and other dealers, earning a spread. The Company is also authorized to buy and sell equities, corporate debt, foreign debt, U.S. Government bonds, mutual funds, securities for its own account, for its customers .. Custody of securities owned by customers of the Company and all security transactions are settled through a third-party clearing broker on a fully disclosed basis. # **NOTE 2** - **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** ### **Basis of Presentation** The accounting policies and reporting practices of the Company conform to the predominant practices in the broker-dealer industry and are in accordance with the accounting principles generally accepted in the United States of America. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. #### **Cash and Cash Equivalents** The Company considers all highly liquid investment purchases with an original maturity of three months or less to be cash equivalents. The Company, during the course of operations, may maintain cash balances in excess of federally insured limits. The Company has not incurred any losses to date regarding these excess balances. The Company continually reviews the credit quality of its counterparties. {7}------------------------------------------------ # **NOTE 2** - **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -CONTINUED** #### **Current Expected Credit Losses** The Company accounts for estimated credit losses on financial assets measured at an amortized cost basis in accordance with FASB ASC 326-20, Financial Instruments - Credit Losses. FASB ASC 326-20 requires the Company to estimate expected credit losses over the life of its financial assets as of the reporting date based on relevant information about past events, current conditions, and reasonable and supportable forecasts. The Company continually reviews the credit quality of its counterparties. These financial assets include amounts receivable from clearing brokers, accounts receivable, and amounts due from affiliates. #### **Receivables from Clearing Brokers** As the Company has yet to begin operations, the Company's receivables from its clearing broker included amounts due to interest income. Once the Company begins operations, the Company's trades will be cleared through its clearing broker and settled daily between the clearing broker and the Company. Due to this daily settlement, the amount of unsettled credit exposure is limited to the amount owed to the Company for a short period of time. As such no credit loss allowance was recorded. #### **Government and other Regulation** The Company's business is subject to significant regulation by various government agencies and self-regulatory 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. ### **Fair Value Measurements** The Company follows the prov1s1ons of Accounting Standards Codification ("ASC") Topic 820, *Fair Value Measurement,* which defines fair value, establishes a framework for measuring fair value, and expands disclosures about fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (the "exit price"). ASC 820 establishes a fair value hierarchy that prioritizes the inputs used in valuation techniques to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets and the lowest priority to unobservable inputs. The three levels of the fair value hierarchy are as follows: **Level 1** - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets that the Company has the ability to access. {8}------------------------------------------------ # **NOTE 2** - **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -CONTINUED** **Level 2** - Inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the instrument. **Level 3** - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. The Company's financial instruments that are measured at fair value on a recurring basis consist primarily of trading securities. The fair value of these securities is generally determined using quoted market prices obtained from active markets and is classified within Level 1 of the fair value hierarchy. As of December 31, 2025, the Company has level I securities with a fair value of \$249,613, which is included in the Deposits with clearing brokers on the Statement of Financial Condition. The Company did not hold any financial instruments categorized as Level 2 or Level 3 within the fair value hierarchy as of December 31, 2025. Due to the short-term nature of cash, receivables from brokers and dealers, payables to brokers and dealers, and other short-term liabilities, the carrying value of these instruments approximates fair value. The Company's policy is to recognize transfers between levels of the fair value hierarchy, if any, at the end of the reporting period. For the period ended December 31, 2025, there were no transfers between levels of the fair value hierarchy. ## **Clearing Arrangements** Pershing is referred to herein as (the "Clearing Broker") to provide executions and clearing services on behalf of its customers on a fully disclosed basis. All customer records and accounts are maintained by the Clearing Broker. Pursuant to the Clearing agreement, the Company is required to maintain a deposit. As of December 31, 2025, the clearing deposit with Pershing was \$254,742 on the statement of financial condition. ### **Segment reporting** The Company is engaged in a single line of business as a securities broker-dealer, which is comprised of several classes of services, including principal transactions and agency transactions. The Company has identified its Chief Executive Officer 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 5), which is not a measure of profit and loss, to make operational decisions while maintaining capital adequacy, such as whether to reinvest profits or pay dividends. The Company's operations constitute a single operating segment and therefore, a single reportable segment, because the CODM manages the business activities using information of the Company as a whole. The accounting policies used to measure the profit and loss of the segment are the same as those described in the summary of significant accounting policies. The measure of profit and loss is reported in the statement of operations. {9}------------------------------------------------ #### **NOTE 2** - **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -CONTINUED** # **Income Taxes** The Company is not subject to federal or foreign income taxes as it is a disregarded entity for income tax purposes as a single member limited liability company, whose operations are reflected in the consolidated federal income tax return of the Parent. Therefore, all current and future income tax assessments are attributable to the partners of the Parent and no income tax assessments are attributable to the partners of the Parent and no income tax expense is reflected in the statement of operations. Tax years that remain subject to a U.S. Federal Income tax examination are 2022 through 2025. The Company is not subject to state income taxes in any jurisdiction that it is currently registered. There are no interest or penalties recognized in the statement of operations. # **NOTE 3** - **REVENUE FROM CONTRACTS WITH CUSTOMERS** As the Company has yet to begin operations, the Company's revenues were limited to interest income. From inception through December 31, 2025, the Company has not had revenue from Contracts with customers. # **NOTE 4** - **RECEIVABLES FROM CLEARING BROKERS** As of December 31, 2025, the receivable from clearing broker was \$2,438 and was held at the clearing broker. # **NOTE 5** - **NET CAPITAL REQUIREMENTS** As a registered broker-dealer, the Company is subject to the Uniform Net Capital Rule of the Securities and Exchange Commission, which requires that "Net Capital", as defined, shall be at least the greater of \$5,000 or 6 2/3 % of "Aggregate Indebtedness" as defined. At December 31, 2025, the Company's "Net Capital" was \$387,368, which exceeded requirements by \$382,368. As of December 31, 2025, the Aggregate Indebtedness was \$24,938, and the ratio of Aggregate Indebtedness to Net Capital was .0644 to 1. {10}------------------------------------------------ # **NOTE 6- CONCENTRATION OF RISK** ### **Major Customers** For the period ended December 31, 2025, the Company had not yet begun operations, therefore there were no major customers. # **Off-Balance Sheet Risks** In the normal course of business, the Company's customers' activities involve the execution, settlement and financing of various customer securities transactions. These activities may expose the Company to off balance sheet risk in the event the customer or other broker is unable to fulfill its contract obligations and the Company has to purchase or sell the financial instrument underlying the contract at a loss. The Company's customer securities activities are transacted on either a cash or margin basis. In margin transactions, the Company, through its clearing broker, extends credit to its customers subject to various regulatory and internal margin requirements, collateralized by cash and securities in the customer's accounts. In addition to these activities, the Company may execute customer transactions involving the sale of securities not yet purchased, substantially all of which are transacted on a margin basis subject to individual exchange regulations. Such transactions may expose the Company to significant off-balance-sheet risk in the event requirements are not sufficient to fully cover losses that customers may incur. In the event the customer fails to satisfy its obligations, the Company may be required to purchase or sell financial instruments at prevailing market prices to fulfill the customers' obligations. The Company seeks to control the risks associated with its customers' activities by requiring customers to maintain margin collateral in compliance with various regulatory and internal guidelines. The Company monitors required margin levels daily and, pursuant to such guidelines, requires customers to deposit additional collateral or reduce positions when necessary. #### **NOTE 7-RELATED PARTY TRANSACTIONS** #### **Expense Sharing Agreement** For the period from November 21, 2024 through December 31, 2025, the Company has entered an expense sharing agreement with the parent, AMI. Employment costs were allocated based on estimates of time spent by shared employees. Non-employment costs were based on usage estimates. The payable related to the above expense was forgiven by the parent and treated as a non-cash contribution. ## **NOTE 8** - **COMMITMENTS AND CONTINGENCIES** ## Litigation The Company may be involved from time to time in litigation or claims arising in the ordinary course of its business. The Company has determined that there is no litigation reserve required as of December 31, 2025. # **NOTE 9** - **SUBSEQUENT EVENTS** The Company has evaluated events and transactions subsequent to the financial condition date for items requiring recording or disclosure in the financial statements. The evaluation was performed through March 31, 2026, the date the financial statements were available to be issued. Based upon this review, the Company has determined that there were no such events or transactions which took place that would have a material impact on its financial statement Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.