# EDGAR Filing Document

**Accession Number:** 0001446135
**File Stem:** 0001446135-26-000003
**Filing Date:** 2026-3
**Character Count:** 2346
**Document Hash:** 50a0602a9f9c57e779690cdf2fed6704
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001446135-26-000003.hdr.sgml**: 20260304

**ACCESSION NUMBER**: 0001446135-26-000003

**CONFORMED SUBMISSION TYPE**: X-17A-5

**PUBLIC DOCUMENT COUNT**: 2

**CONFORMED PERIOD OF REPORT**: 20251231

**FILED AS OF DATE**: 20260304

**DATE AS OF CHANGE**: 20260304

**EFFECTIVENESS DATE**: 20260304

**PERIOD START**: 20250101

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** CAPITAL & ESTATE MANAGEMENT, INC.
- **CENTRAL INDEX KEY:** 0001446135

**ORGANIZATION NAME:**
- **EIN:** 470904122
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** X-17A-5
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 008-68039
- **FILM NUMBER:** 26720928

**BUSINESS ADDRESS:**
- **STREET 1:** 7143 MARINER BLVD.
- **CITY:** SPRING HILL
- **STATE:** FL
- **ZIP:** 34609
- **BUSINESS PHONE:** 813 230-1090

**MAIL ADDRESS:**
- **STREET 1:** 7143 MARINER BLVD.
- **CITY:** SPRING HILL
- **STATE:** FL
- **ZIP:** 34609

### Attached PDF Documents

**Attachment 1:** `cemiaudit.pdf`

_No text found in this document._

### UNITED STATES SECURITIES AND EXCHANGE COMMISSION
**Washington, D.C. 20549**

## FORM X-17A-5

### ANNUAL AUDITED REPORT

### Filer Information

**Filer CIK:** 0001446135

**Filer CCC:** XXXXXXXX

**Is this a LIVE or TEST filing?:** LIVE

**Would you like a Return Copy?:** No

### Submission Information

**Report Period Begin Date:** 01-01-2025

**Report Period End Date:** 12-31-2025

**Type of Registrant:** Broker-dealer

**Any material weaknesses identified?:** Yes

### Registrant Identification

**Name of Broker-Dealer:** CAPITAL & ESTATE MANAGEMENT, INC.

**Business Address:** 7143 MARINER BLVD., SPRING HILL, FL, 34609

**Contact Person:** JOHN C UMBER

**Contact Phone:** 8132301090

### Independent Public Accountant Identification

**Accountant Name:** ALPERIN, NEBBIA & ASSOCIATES, CPA, PA

**Accountant Address:** 375 PASSAIC AVENUE, SUITE 200, FAIRFIELD, NJ, 07004

**Accountant Type:** Certified Public Accountant

### OATH OR AFFIRMATION

I, **JOHN C. UMBER**, swear (or affirm) that, to the best of my knowledge and belief, the accompanying financial statements and supporting schedules pertaining to the firm of **CAPITAL & ESTATE MANAGEMENT, INC.**, as of **02-20-2026**, are true and correct.

**Signature:** JOHN C. UMBER

**Title:** CEO