STONEX FINANCIAL LTD

Accounting basis

FRS 101

Reporting scope

Standalone (parent only)

Auditor

KPMG LLP

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The financial statements have been prepared on a going concern basis. The directors have prepared cash flow forecasts and performed a going concern assessment. The Company remains profitable and cash generative with net assets at 30 September 2025 of $688 million. Communications with the Company's regulator, the FCA, have required that the Company maintain higher levels of capital and liquidity to strengthen the Company's positions related to downside risks that may arise in future. The going concern assessment indicates that the Company has sufficient resources to meet these requirements and will not require additional funding from its immediate parent company, StoneX Group Inc. during the going concern assessment period (a minimum of 12 months from the date of signing these accounts), including under the downside scenarios considered as part of the assessment. Nevertheless, StoneX Group Inc. has indicated its intention to continue to make available such funds as are needed by the Company, and that it will not intend to seek repayment of the amounts due to the group during the going concern assessment period. The directors have also concluded that there are no material uncertainties that could have significant doubt over this condition and have considered a wide range of information relating to present and future conditions including a review of the resources in place that are required to meet its ongoing regulatory requirements. The review and assessment are based upon business plans which contain future forecasts of profitability as well as projections of regulatory capital requirements and business funding needs. These include an assessment of the impact of internally generated stress-testing scenarios on the liquidity and capital requirement forecasts. The stress tests used were based upon an assessment of severe but plausible downside economic scenarios that the Company could experience and included liquidity outflow events, such as those as a result of market price movements on the Company's exposure to financial instruments, as well as a reduction in turnover generated. These stress tests were compared with the liquidity and regulatory capital expected to be held by the Company. The forecasts showed that the Company had sufficient capital and liquidity in place to support its future business requirements and remained above its regulatory minimum requirements in the stress scenarios. The directors confirm that they do not intend to liquidate the Company or to cease operations and have concluded that there was no reasonable expectation that the Company has adequate resources to continue as a going concern for a period of at least 12 months from the date of approval of the financial statements.”

Group structure

1. STONEX FINANCIAL LTD · parent
   1. StoneX Financial GmbH 100% · Germany · Trading

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

9

last 12 months

Capital events

1

last 24 months

Officers appointed

3

last 12 months

Officers resigned

2

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.