Company: HEI-A
Filing Date: 2025-12-22
Form Type: 10-K
Source: 0000046619-25-000082
Chunk: 74

Company: HEICO CORP
Filing Date: 2025-12-22
Form: 10-K
Item: Item 8
Chunk 74
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Index

Item 8.    FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

HEICO CORPORATION AND SUBSIDIARIES

INDEX TO FINANCIAL STATEMENTS

PageReport of Independent Registered Public Accounting Firm (PCAOB ID No. 34)51Consolidated Balance Sheets as of October 31, 2025 and 202454Consolidated Statements of Operations for the years ended October 31, 2025, 2024 and 202355Consolidated Statements of Comprehensive Income for the years endedOctober 31, 2025, 2024 and 202356Consolidated Statements of Shareholders’ Equity for the years ended October 31, 2025, 2024 and 202357Consolidated Statements of Cash Flows for the years ended October 31, 2025, 2024 and 202359Notes to Consolidated Financial Statements60Financial Statement Schedule II - Valuation and Qualifying Accounts for the years ended October 31, 2025, 2024 and 2023124

50

Index

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors and Shareholders of

HEICO Corporation

Hollywood, Florida

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of HEICO Corporation and subsidiaries (the "Company") as of October 31, 2025 and 2024, the related consolidated statements of operations, comprehensive income, shareholders' equity, and cash flows, for each of the three years in the period ended October 31, 2025, and the related notes and the schedule listed in the Index at Item 15 (collectively referred to as the "financial statements").  In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of October 31, 2025 and 2024, and the results of its operations and its cash flows for each of the three years in the period ended October 31, 2025, in conformity with accounting principles generally accepted in the United States of America.

We have also audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States) (PCAOB), the Company's internal control over financial reporting as of October 31, 2025, based on criteria established in Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission and our