# AMVEST CAPITAL SECURITIES LLC X-17A-5 (2026-07-16) — Broker-dealer annual report
- Company: AMVEST CAPITAL SECURITIES LLC
- Form: X-17A-5
- Filed: 2026-07-16
- Period: 2026-03-31
- Accession: 0002013984-26-000006
- CIK: 2013984
- File #: 8-71218
- Type: Broker-dealer
- Material weakness: No
- Auditor: Goldman & Company, CPA's, P.C.
- Auditor location: Marietta, GA
- Contact: Tracie E. O'Keefe
- Phone: (732) 691-7010
- Email: tokeefe@compliance-risk.com
- Website: compliance-risk.com
- Signed by: Gabriel Alonso-Mendoza (CEO)
Original filing: https://www.sec.gov/Archives/edgar/data/2013984/000201398426000006/8-71218-202603AuditCONFb.pdf
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| Report of Independent Registered Public Accounting Firm | |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
| Facing Pages | 1 - 2 |
| Financial Statements | |
| Statement of financial condition | 3 |
| Statement of operations | 4 |
| Statement of changes in member's equity | 5 |
| Statement of cash flows | 6 |
| Notes to financial statements | 7 - 14 |
| Supplemental Information | |
| Schedule I - Computation of net capital and aggregate indebtedness under Rule 15c3-1 | 15 |
| Schedule II - Information for determination of reserve requirements and information
related to possession and control requirements under Rule 15c3-3 under the Securities
Exchange Act of 1934 | 16 |
### **Contents**
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| OMB APPROVAL |
|--------------------------|
| OMB Number: 3235-0123 |
| Expires: Nov. 30, 2026 |
| Estimated average burden |
| nours per response: 12 |
| | April
10,
2025 | March
31,
2026 | | | |
|--------------------------------------------|----------------------|-----------------------------|--|--|--|
| | | | | | |
| | | | | | |
| Amvest
Capital | Securities
LLC | | | | |
| ■ | | | | | |
| | | | | | |
| 570
Lexington
Avenue, | 37th
Floor | | | | |
| | | | | | |
| New
York | NY | 10022 | | | |
| | | | | | |
| | | | | | |
| Tracie
E.
O'Keefe | (732)
691-7010 | tokeefe@compliance-risk.com | | | |
| | | | | | |
| | | | | | |
| | | | | | |
| Goldman
&
Company,
CPA's,
P.C. | | | | | |
| | | | | | |
| 3535
Roswell
Rd,
Ste | 32
Marietta | GA
30062 | | | |
| | | | | | |
| June
25,
2009 | | 1952 | | | |
| | | | | | |
| | | | | | |
| | | | | | |
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| Gabriel Alonso-Mendoza | | |
|------------------------|-------------------------------|--|
| | Amvest Capital Securities LLC | |
| | | |
March 31 026
| CEO | |
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#### **Report of Independent Registered Public Accounting Firm**
To the Member of Amvest Capital Securities, LLC
#### **Opinion on the Financial Statements**
We have audited the accompanying statement of financial condition of Amvest Capital Securities, LLC as of March 31, 2026, the related statements of operations, changes in members' equity, and cash flows for the period April 10, 2025 (date of FINRA approval) to March 31, 2026, 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 Amvest Capital Securities, LLC as of March 31, 2026, and the results of its operations and its cash flows for the period April 10, 2025 to March 31, 2026, in conformity with accounting principles generally accepted in the United States of America.
#### **Basis for Opinion**
These financial statements are the responsibility of Amvest Capital Securities, LLC's management. Our responsibility is to express an opinion on Amvest Capital Securities, LLC'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 Amvest Capital Securities, LLC in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.
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.
#### **Auditor's Report on Supplemental Information**
The Schedule I – Computation of Net Capital Under Rule 15c3-1 and Schedule II - Information Relating to Reserve Requirements for Broker/Dealers and Information Relating to Possession or Control Requirements Under Rule 15c3-3 has been subjected to audit procedures performed in conjunction with the audit of Amvest Capital Securities, LLC's financial statements. The supplemental information is the responsibility of Amvest Capital Securities, LLC'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 Schedule I and Schedule II are fairly stated, in all material respects, in relation to the financial statements as a whole.
We have served as Amvest Capital Securities, LLC's auditor since 2026.
Goldman & Company, CPA's, P.C. Marietta, Georgia July 16, 2026
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# AMVEST CAPITAL SECURITIES LLC STATEMENT OF FINANCIAL CONDITION MARCH 31, 2026
#### ASSETS
| Cash and Cash Equivalent | \$ | 607,898 |
|-------------------------------------------------------|----|---------|
| Clearing Deposit | | 10,001 |
| Accounts Receivable | | 35,614 |
| Financial Instruments Owned at Fair Value, See Note 4 | | 46,858 |
| Prepaid Expenses and Other Assets | | 17,216 |
| TOTAL ASSETS | \$ | 717,587 |
| LIABILITIES AND STOCKHOLDER'S EQUITY | | |
| Current Liabilities | | |
| Accrued Liabilities and Other Liabilities | | 32,601 |
| Deferred Revenue | | 233,868 |
| Accounts Payable | | 10,380 |
| Total Current Liabilities | | 276,849 |
| TOTAL LIABILITIES | \$ | 276,849 |
| | | |
| Member's Equity
Member's Equity | | 440,738 |
| TOTAL LIABILITIES AND MEMBER'S EQUITY | \$ | 717,587 |
The accompanying notes are an integral part of these financial statements and should be read in conjunction herewith.
Page 3
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# AMVEST CAPITAL SECURITIES LLC FOR THE PERIOD OF APRIL 10, 2025 TO MARCH 31, 2026 STATEMENT OF OPERATIONS
| Revenues | | |
|----------|------------------------------------------------------------------------------|--------------|
| | Capital Raising Fees (Private Placements of Securities) | \$
29,733 |
| | Consulting Fees (Corporate finance advisory services) | 1,021,454 |
| | Mark to Market Gain (Proprietary Trading), Net of \$9,277 Loss | 6,360 |
| | Realized Gain on Proprietary Trading | 55,500 |
| | Reimbursed Expenses | 230,763 |
| | Sponsorship Revenue (3rd Party Sponsorship of Roadshows for Consulting Svcs) | 45,000 |
| | Commission Income (OTC Securities) | 1 |
| | Interest Income | 600 |
| | Total Revenues | 1,389,411 |
| Expenses | | |
| | Subcontractors | 653,600 |
| | Legal & Professional Fees | 86,312 |
| | Reimbursable Expense | 267,203 |
| | Technology, IT & Website | 95,711 |
| | Other | 284,271 |
| | Subtotal of Expenses | 1,387,097 |
| | Federal & State Income Taxes | |
| | Total Expenses | 1,387,097 |
| | | |
| | Net Income | \$
2,314 |
conjunction herewith. The accompanying notes are an integral part of these financial statements and should be read in
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# AMVEST CAPITAL SECURITIES LLC STATEMENT OF CHANGES IN MEMBER'S EQUITY FOR THE PERIOD OF APRIL 10, 2025 TO MARCH 31, 2026
| | Member's
Equity |
|--------------------------|--------------------|
| Balance - April 9, 2025 | \$
250,745 |
| Member's Contributions | 187,679 |
| Net Income | 2,314 |
| Balance - March 31, 2026 | \$
440,738 |
The accompanying notes are an integral part of these financial statements and should be read in conjunction herewith.
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# STATEMENT OF CASH FLOWS FOR THE PERIOD OF APRIL 10, 2025 TO MARCH 31, 2026 AMVEST CAPITAL SECURITIES LLC
| CASH FLOWS FROM OPERATING ACTIVITIES: | |
|-----------------------------------------------------------------------------------|---------------|
| Net Income | \$
2,314 |
| Adjustments to reconcile net income to net cash provided by operating activities: | |
| Changes in operating assets and liabilities | |
| Increase in accounts receivable | (35,614) |
| Increase in clearing deposit | (10,000) |
| Increase in clearing receivable | (1) |
| Increase in prepaid expenses | (16,335) |
| Increase in accounts payable | 21,008 |
| Increase in accrued expenses | 10,000 |
| Increase in deferred revenue | 233,868 |
| Increase in sales of securities owned | (87,854) |
| Increase in purchases of securities owned | 96,495 |
| Increase in realized gain on securities owned | (55,500) |
| Net cash provided by operating activities | 158,381 |
| CASH FLOWS FROM FINANCING ACTIVITIES: | |
| Capital Contributions - Decrease in Due to Affiliate | 187,679 |
| Net cash provided by financing activities | 187,679 |
| NET INCREASE IN CASH & CASH EQUIVALENTS | 346,060 |
| CASH & CASH EQUIVALENTS: | |
| Cash & Cash Equivalents - beginning of year | 261,838 |
| Cash & Cash Equivalents - end of year | \$
607,898 |
#### Schedule of Non-Cash Investing and Financing Activities
| Non-Cash Capital Contributions | \$ | 187,679 |
|--------------------------------|----|---------|
| | | |
conjunction herewith. The accompanying notes are an integral part of these financial statements and should be read in
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### NOTE A - SUMMARY OF ACCOUNTING POLICIES
### Organization
Amvest Capital Securities LLC (the "Company") is a Limited Liability Company formed in the State of Delaware. The Company is a broker-dealer registered with the U.S. Securities and Exchange Commission ("SEC") and is a member of the Financial Industry Regulatory Authority ("FINRA"), and the Securities Investor Protection Corporation (SIPC). The Company is wholly-owned by Amvest Capital Securities Holdings Inc (the "Member").
Accounting principles followed by the Company and the methods of applying those principles which materially affect the determination of financial position, results of operations and cash flows are summarized below:
## Description of Business
The Company, located in New York, NY and conducts minimal business through its clearing broker, clearing transactions on a fully disclosed basis through its clearing firm, Interactive Brokers LLC.
During the period of April 10, 2025 through March 31, 2026, the Company engaged in the following business activities:
- 1. Broker or dealer retailing corporate securities over-the-counter;
- 2. Private placements of securities;
- 3. Corporate finance advisory services;
- 4. Proprietary trading;
- 5. Reimbursed expense revenue; and
- 6. Sponsorship revenue.
### Basis of Accounting
The accompanying financial statements of the Company have been prepared in accordance with U.S. 'Generally Accepted Accounting Principles' ("U.S. GAAP") on the accrual basis of accounting and accordingly reflect all significant receivables, payables, and other liabilities.
#### Cash and Cash Equivalents
The Company considers as cash all short-term investments with an original maturity of three months or less to be cash equivalents.
#### Accounts Receivable
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The Company considers accounts receivable, which represent commissions and consulting fees earned, to be fully collectible; accordingly, no allowance for doubtful accounts is required. Amounts are considered past due after 30 days. If amounts become uncollectible, they will be charged to bad debt when that determination is made.
## Revenue Recognition
The Company adheres to ASU 2014-09 Revenue from Contracts with Customers and all subsequent amendments to the ASU (collectively, "ASC 606. ASC 606 created a single framework for recognizing revenue from contracts with customer that fall within its scope. Under ASC 606 revenue is recognized upon satisfaction of performance obligations by transferring control over good or services to a customer. Services within the scope of ASC 606 include corporate finance advisory fees, private placements of securities, equities sold over-the-counter, reimbursed expense revenue, sponsorship revenue, and proprietary trading. Refer to Note E for further discussion on the Company's accounting policies for revenue sources within scope of ASC 606.
#### Concentration of Credit Risk
Financial instruments that potentially subject the Company to fair value disclosure requirements are carried in the accompanying financial statements at amounts that approximate fair value and include cash and cash equivalents. Fair values are based on quoted market prices and assumptions concerning the amount and timing of estimated future cash flows and assumed discount rates reflecting varying degrees of perceived risk.
#### Estimates
The preparation of financial statements in conformity with 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 a single member limited liability company and as such, is not required to file its own tax return. Accordingly no provision for income taxes is provided in the financial statements as they are the responsibility of the individual member.
The Company has adopted the provisions of FASB Accounting Standards Codification 740-10, Accounting for Uncertainty in Income Taxes. Under FASB ASC 740-10, the Company is required to evaluate each of its tax positions to determine if they are more likely than not to be sustained if the taxing authority examines the respective position. A tax position includes an entity's status and the decision not to file a return. The Company
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has evaluated each of its tax positions and has determined that it has no uncertain tax positions for which a provision or liability for income taxes is necessary.
The Company reviewed all income tax positions, including its status, for all open years and determined that there are no uncertain income tax positions.
#### Subsequent Events
The Company has evaluated events subsequent to the balance sheet date for items requiring recording or disclosure in the financial statements. The evaluation was performed through July 16, 2026, which is the date the financial statements were issued. Based upon this review, the Company had determined that there were no events which took place that would have a material impact on its financial statements.
#### Commitments and Contingencies:
As of March 31, 2026, the Company does not have any commitments, guarantees, or contingencies (arbitrations, lawsuits, claims, etc.) that are required to be accrued under U.S. Generally Accepted Accounting Principles.
# NOTE B - NET CAPITAL REQUIREMENTS
The Company is subject to the Securities and Exchange Commission Uniform Net Capital Rule (SEC Rule 15c3-1), which requires the maintenance of minimum net capital and requires that the ratio of aggregate indebtedness to net capital, both as defined, shall not exceed 15 to 1. At March 31, 2026, the Company had net capital of \$362,378, which was \$262,378 in excess of its required net capital of \$100,000. The Company's percentage of aggregate indebtedness to net capital was 76.40%.
#### NOTE C - POSSESSION OR CONTROL REQUIREMENTS
The Company carries no customer funds or securities and therefore is exempt from the reserve and possession or control requirements under Rule 15c3-3 of the Securities Exchange Act of 1934. The Company identified the provisions of Footnote 74 under which the Company is not required to claim an exemption from 17 C.F.R. §240.15c3-3. The Company is also claiming exemption under 15c3-3(k)(2)(ii). The Company met the identified provisions of Footnote 74 and 15c3-3(k)(2)(ii) for the period ended March 31, 2026.
# NOTE D – RELATED PARTY TRANSACTIONS
The Company is allocated certain expenses via a written expense sharing agreement ("ESA") with Amvest Capital Inc. ("Affiliate"), a sister company of the Member and a
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subsidiary of the common Parent, Amvest Capital Group Holdings LLC, also a party to the ESA.
The ESA describes that the Company's non-regulatory expenses which are paid to vendors and employees by the other parties to the ESA will be allocated monthly by them to the Company on a reasonable basis, proportionately based on the use of or benefit derived from the service or product, and applied consistently.
Allocated expenses for the period of April 10, 2025 to March 31, 2026 were offset monthly as capital contributions by the Affiliate on behalf of the Member. The Company expects to pay these expenses to the Affiliate on a monthly basis effective with the allocation beginning April 1, 2026 unless additional contributions are provided by the Affiliate and Amvest Capital Group Holdings LLC on behalf of the Member. Any party may terminate the agreement upon notice to the others.
The above-referenced ESA was effective April 2025. The Affiliate allocated \$187,679 in shared expense under the agreement during the period of April 10, 2025 to March 31, 2026, which is recorded in the statement of operations. During the fiscal year 2026, repayment of allocated expenses had been offset as capital contributions by the Affiliate on behalf of the Member totaling \$187,679 and are reflected in the statement of changes in member's equity and statement of cash flows.
The Company is under no current lease or rent obligation. The Company currently uses office space located at the Affiliate's location. The fair market value of such rental space is valued at \$74,378 and is recorded as part of the ESA allocations on the statement of operations.
The Company and related parties occasionally also pay direct expenses for one another which are recorded by the Company as receivable or in the applicable expense in the statement of operations. Totals in the period of April 10, 2025 to March 31, 2026 were not material.
There are no outstanding amounts receivable or payable with related parties as of March 31, 2026.
# NOTE E - REVENUE FROM CONTRACTS WITH CUSTOMERS: CORPORATE FINANCE ADVISORY FEES, PRIVATE PLACEMENTS OF SECURITIES, EQUITIES SOLD OVER-THE-COUNTER, REIMBURSED EXPENSE REVENUE, SPONSORSHIP REVENUE, AND PROPRIETARY TRADING
Revenue from contracts with customers includes private placement fees, sponsorship revenue, and trading commissions. Recognition and measurement of revenue are based on the assessment of individual contract terms, including the identification of performance obligations, whether performance obligations are satisfied at a point in time or over time,
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whether variable consideration should be constrained, and whether revenue should be presented gross or net of related costs under ASC 606 When the Company acts as an agent to arrange a transaction between an issuer and an investor, revenue is recognized in the net amount of the fee or commission to which the Company expects to be entitled under ASC 606-10-55-38.
### Corporate Finance Advisory Fees:
These agreements with customers generally contain a non-refundable Advisory Fee or other form of upfront fee, as well as a success fee, which may be a fixed amount or represent a percentage of value that the customer receives, if and when the activity is completed ("success fee"). The Advisory Fee or other form of upfront fee often reduces any success fee subsequently invoiced upon the completion of the Company's services. Advisory Fees are distinct services provided to the client and are recognized upon satisfaction of a specific performance obligation. The Company has evaluated its nonrefundable retainer or other form of upfront fee payments, to ensure that its fee relates to the transfer of a good or services, as a distinct performance obligation, in exchange for the retainer or other form of upfront fee. If a promised good or services is not distinct, the Company combines that good or service with other promised goods or services until it identifies a bundle of goods or services that is distinct or until completion of the Company's services. In some cases, that would result in the broker dealer accounting for all the services promised in a contract as a single performance obligation and the retainer or other form of upfront fee classified as deferred revenue on the Statement of Financial Condition.
Private placement fees. The Company earns fees from arranging private placements of securities, generally on a best-efforts agency basis. The Company's performance obligation is to arrange for investors to purchase securities from the issuer, and revenue is recognized at the point in time when the placement closes and the Company's performance obligation has been satisfied. Fees that are contingent on a successful closing are variable consideration and are constrained until it is probable that a significant revenue reversal will not occur, which generally occurs at closing or completion of the financing under ASC 606.
Retainers or upfront fees received before the related performance obligation is satisfied are recorded as contract liabilities and recognized as revenue when the related performance obligation is satisfied or as otherwise provided in the contract.
As of March 31, 2026, there was deferred revenue of \$233,868.
Sponsorship revenue. The Company earns sponsorship revenue from events, conferences, investor presentations, or similar sponsorship arrangements. The Company identifies the promised sponsorship benefits, such as event participation, branding, advertising, speaking opportunities, or other promotional rights, and recognizes revenue when or as those promised benefits are provided to the sponsor under ASC 606. Payments received before the sponsorship benefits are provided are recorded as deferred revenue until the related performance obligations are satisfied
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Trading commissions. The Company earns trading commission income from customer securities transactions introduced to and cleared through its clearing broker on a fully disclosed basis. The Company's performance obligation is satisfied on the trade date because that is when the customer's order is executed, the underlying financial instrument and counterparty are identified, pricing is agreed upon, and the risks and rewards of ownership transfer.
#### Proprietary Trading - Financial Instruments Owned:
Proprietary trading gains and losses. The Company engages in proprietary trading for its own account. Proprietary securities transactions are recorded on a trade-date basis and securities owned are measured at fair value in accordance with ASC 940. Realized and unrealized gains and losses from proprietary trading, including changes in fair value of financial instruments owned, are recognized in earnings as principal transactions or markto-market trading gains and losses. These amounts are not revenue from contracts with customers under ASC 606 because they arise from financial instruments accounted for under ASC 940.
Trading gains and losses are presented net in the statement of operations and include both realized gains and losses from sales of securities and unrealized gains and losses from changes in fair value of securities owned at period-end. Fair value measurements are determined in accordance with ASC 820, and the related valuation techniques, inputs, and fair value hierarchy levels are disclosed in Note G.
#### NOTE F – SINGLE REPORTABLE SEGMENT
The Company is engaged in a single line of business as a securities broker-dealer, which is comprised of several classes of services, including agency transactions and investment banking business. 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 B) 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 company derived 14 percent of its total revenues from a single external customer in 2026.
#### NOTE G – FAIR VALUE HIERARCHY
FASB ASC 820 defines fair value, establishes a framework for measuring fair value, and establishes a hierarchy of fair value inputs. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
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participants at the measurement date. A fair value measurement assumes that the transaction to sell the asset or transfer the liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market. Valuation techniques that are consistent with the market, income or cost approach, as specified by FASB ASC 820, are used to measure fair value.
The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels:
- x Level 1. Quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company can access at the measurement date.
- x Level 2. Inputs other than quoted prices included within level 1 that are observable for the asset or liability either directly or indirectly.
- x Level 3. Unobservable inputs for the asset or liability.
The availability of observable inputs can vary from security to security and is affected by a wide variety of factors, including, for example, the type of security, the liquidity of markets, and other characteristics particular to the security. To the extent that valuation is based on models or inputs that are less observable or unobservable in the market, the determination of fair value requires more judgment. Accordingly, the degree of judgment exercised in determining fair value is greatest for instruments categorized in level 3.
The inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, for disclosure purposes, the level in the fair value hierarchy within which the fair value measurement falls in its entirety is determined based on the lowest level input that is significant to the fair value measurement in its entirety.
# Fair Value Measurements
Fair value is a market-based measure considered from the perspective of a market participant rather than an entity-specific measure. Therefore, even when market assumptions are not readily available, the Company's own assumptions are set to reflect those that the Company believes market participants would use in pricing the asset or liability at the measurement date.
A description of the valuation techniques applied to the company's major categories of assets and liabilities measured at fair value on a recurring basis follows, this includes financial instruments owned.
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Sun Summit Minerals Corp. is valued based on share prices observed on the Toronto Stock Exchange. Top End Energy Limited is valued based on observations of share prices on the Australian Stock Exchange.
The following table presents the Company's fair value hierarchy for those financial instruments owned measured at fair value as of March 31, 2026.
| | Level 1 | Level 2 | Level 3 | Total |
|--------------------------|----------|---------|---------|-------|
| 800,000
Sun
Summit | \$36,135 | | | |
| Minerals Corp Warrants | | | | |
| 412,200 Top End Energy | \$10,723 | | | |
| Limited Shares | | | | |
| Total | \$46,858 | | | |
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# FOR THE PERIOD OF APRIL 10, 2025 TO MARCH 31, 2026 AMVEST CAPITAL SECURITIES LLC SCHEDULE I OF THE SECURITIES AND EXCHANGE COMMISSION COMPUTATION OF NET CAPITAL UNDER RULE 15c-3-1
| NET CAPITAL: | | |
|----------------------------------------------------------------|---------------|---------------|
| Member's equity | | \$
440,738 |
| Less non-allowable assets and deductions: | | |
| Prepaid expenses and other non-allowables | \$
78,360 | |
| | | 78,360 |
| | | |
| Net capital before haircuts on securities positions | | 362,378 |
| | | |
| Less: Haircuts and exempted securities | | - |
| | | |
| NET CAPITAL | | \$
362,378 |
| | | |
| AGGREGATE INDEBTEDNESS | | \$
276,849 |
| | | |
| MINIMUM NET CAPITAL REQUIRED (12.5% of aggregate indebtedness) | | \$
34,606 |
| | | |
| MINIMUM NET CAPITAL DOLLAR REQUIREMENT | | \$
100,000 |
| | | |
| MINIMUM NET CAPITAL REQUIRED | | \$
100,000 |
| | | |
| EXCESS NET CAPITAL (\$358,613 - 100,000) | | \$
262,378 |
| | | |
| PERCENTAGE OF AGGREGATE INDEBTEDNESS TO | | |
| NET CAPITAL | \$
276,849 | |
| | \$
362,378 | 76.40% |
There were no material differences between the preceding computations included in the most recent amended unaudited Part IIA of Form x-17a-5 as of March 31, 2026.
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# AMVEST CAPITAL SECURITIES LLC SCHEDULE II INFORMATION RELATING TO RESERVE REQUIREMENTS FOR BROKER/ DEALERS AND INFORMATION RELATING TO POSSESSION OR CONTROL REQUIREMENTS UNDER RULE 15c3-3 FOR THE PERIOD OF APRIL 10, 2025 TO MARCH 31, 2026
1. Computation for determination of reserve requirements under Rule 15c3-3
The Company is exempt from the SEC Rule 15c3-3 and therefore is not required to maintain a "Special Reserve Account for the Exclusive Benefit of Customers". The Company is exempt from the provisions of Rule 15c3-3 under the Securities Exchange Act of 1934 in that the Company's activities are limited to those set forth in the conditions for exemption appearing in paragraphs (k)(2)(ii). The Company is also claiming exemption under Footnote 74 of SEC release#34-70073.
2. Information relating to the possession or control requirements under SEC Rule 15c3-3
The Company is exempt from the provisions of Rule 15c3-3 under the Securities Exchange Act of 1934 in that the Company's activities are limited to those set forth in the conditions for exemption appearing in paragraphs (k)(2)(ii). The Company is also claiming exemption under Footnote 74 of SEC release #34-70073.
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570 LEXINGTON AVENUE, 37TH FLOOR NEW YORK, NEW YORK 10022 AMVESTCAPITAL.COM
# **Assertions Regarding Exemption Provisions**
Amvest Capital Securities, LLC (the "Company") is a registered broker-dealer subject to Rule 17a-5 promulgated by the Securities and Exchange Commission (17 C.F.R §240. l 7a-5, "Reports to be made by certain brokers and dealers"). This Exemption Report was prepared as required by 17 C.F.R §240.l 7a 5(d)(l) and (4). To the best of its knowledge and belief, the Company states the following:
- 1) The Company claimed an exemption from the provisions of Rule 15c3-3 under the Securities and Exchange Act of 1934, pursuant to paragraph (k)(2)(ii) of the Rule.
- 2) The Company met the identified exemption provisions throughout the most recent fiscal year ended March 31, 2026, without exception.
- 3) The Company is also filing this Exemption Report because the Company's other business activities contemplated by Footnote 74 of the SEC Release No. 34-70073 adopting amendments to 17 C.F.R. 240.17a-5 are limited to 1) Proprietary trading, (2) Private Placement of Securities, and (3) Corporate Finance Advisory Services and 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 ca: PAB accounts (as defined in Rule 15c3-3) throughout the most recent fiscal year ended March 31, 2026, without exception.
Amvest Capital Securities LLC
By: Dated:
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Gabriel Alonzo Mendoza, CEO
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#### **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
To the Member of Amvest Capital Securities, LLC
We have reviewed management's statements, included in the accompanying Amvest Capital Securities, LLC's Annual Exemption Report, in which (1) Amvest Capital Securities, LLC identified the following provision of 17 C.F.R. §15c3-3(k) under which Amvest Capital Securities, LLC claimed an exemption from 17 C.F.R. §240.15c3-3: (k)(2)(ii) and Footnote 74 of the SEC Release No. 34-70073 (the "exemption provisions") and (2) Amvest Capital Securities, LLC stated that Amvest Capital Securities, LLC met the identified exemption provision throughout the period April 10, 2025 (date of FINRA approval) to March 31, 2026 without exception.
In addition, Amvest Capital Securities, LLC 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 period April 10, 2025 (date of FINRA approval) to March 31, 2026, without exception.
Amvest Capital Securities, LLC's management is responsible for compliance with the exemption provision 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 Amvest Capital Securities, LLC's compliance with the exemption provision. 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, based on the provisions set forth in paragraph (k)(2)(ii) of Rule 15c3-3 and Footnote 74 of the SEC Release No. 34-70073 under the Securities Exchange Act of 1934.
Goldman & Company, CPA's, P.C. Marietta, Georgia July 16, 2026
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# **REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM ON APPLYING AGREED-UPON PROCEDURES**
To the Member of Amvest Capital Securities, LLC
We have performed the procedures included in Rule 17a-5(e)(4) under the Securities Exchange Act of 1934 and in the Securities Investor Protection Corporation (SIPC) Series 600 Rules, which are enumerated below on the accompanying **Amended** General Assessment Reconciliation (Form SIPC-7) for the period April 10, 2025 (date of FINRA approval) to March 31, 2026. Management of Amvest Capital Securities, LLC (the Company) is responsible for its **Amended** Form SIPC-7 and for its compliance with the applicable instructions on Form SIPC-7.
Management of the Company has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting you and SIPC in evaluating the Company's compliance with the applicable instructions on Form SIPC-7 for the period April 10, 2025 (date of FINRA approval) to March 31, 2026. Additionally, SIPC has agreed to and acknowledged that the procedures performed are appropriate for their intended purpose. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes. The sufficiency of these procedures is solely the responsibility of those parties specified in this report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures we performed and the associated findings are as follows:
- 1) Compared the listed assessment payments in the **Amended** Form SIPC-7 with respective cash disbursement records entries, noting no differences;
- 2) Compared the Total Revenue amounts reported on the Annual Audited Report Form X-17A-5 Part III for the period April 10, 2025 (date of FINRA approval) to March 31, 2026 with the Total Revenue amounts reported in the **Amended** Form SIPC-7 for the period April 10, 2025 (date of FINRA approval) to March 31, 2026, noting no differences;
- 3) Compared any adjustments reported in **Amended** Form SIPC-7 with supporting schedules and working papers, noting no differences;
- 4) Recalculated the arithmetical accuracy of the calculations reflected in **Amended** Form SIPC-7 and in the related schedules and working papers supporting the adjustments, noting no differences; and
- 5) Compared the amount of any overpayment applied to the current assessment with the **Amended** Form SIPC-7 on which it was originally computed, noting no differences.
We were engaged by the Company to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the AICPA and in accordance with the standards of the Public Company Accounting Oversight Board (United States). We were not engaged to and did not conduct an examination or a review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Company's **Amended** Form SIPC-7 and for its compliance with the applicable instructions on Form SIPC-7 for the period April 10, 2025 (date of FINRA approval) to March 31, 2026. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the Company and to meet our other ethical responsibilities in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of the Company and SIPC and is not intended to be and should not be used by anyone other than these specified parties.
Goldman & Company, CPA's, P.C. Marietta, Georgia July 16, 2026
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DEA: FINRA
AMVEST CAPITAL SECURITIES LLC
570 LEXINGTON AVENUE
37TH FLOOR
NEW YORK, NY 10022 |
2026 |
Mar | |
| AMVEST CAPITAL SECURITIES LLC | Tracie O'Keefe |
|--------------------------------------------------------|---------------------------------|
| ###################################################### | ############################### |
| .%
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| 7/16/2026 | tokeefe@modernrs.com |
| ###################################################### | ############################### |
| .\$1 | .% !!1 |
Source: SEC EDGAR via Adviser Search (https://search.stillhousedata.com). Agents: see https://search.stillhousedata.com/llms.txt.