GenXAI Analytics Revisions Financial Disclosures, Clarifying Accounting Standards and Share Capital Structure

GenXAI Analytics Revisions Financial Disclosures, Clarifying Accounting Standards and Share Capital Structure​

GenXAI Analytics Limited, formerly known as GenXAI Analytics Private Limited, has released comprehensive clarifications regarding its financial disclosures, covering changes in accounting standards, share capital reconciliation, asset management, and corporate governance details. These revised reports aim to provide complete transparency on the company's operational standing.

Financial Accounting Revisions​

The company confirmed that certain aspects of its financial reporting have been updated following review and advisories. Key revisions relate to how foreign currency transactions are treated and the valuation of intangible assets.

In terms of accounting practices, GenXAI Analytics Limited clarified that its financial statements adhere to Generally Accepted Accounting Principles in India (Indian GAAP). Regarding foreign currency exposures, the company noted that while such transactions are recorded at the prevailing exchange rate on the date of transaction, monetary items (like loans and current liabilities) outstanding at year-end are translated using the balance sheet date's exchange rate. Exchange differences are recognized in the Foreign currency translation reserve.

The management also provided updates concerning intangible assets under development (CWIP). As of December 31, 2025, the reported CWIP amounts for various projects include:

• Sales Incentive Compensation management Portal 2.0: 272.23 Lakhs (Less than 1 year)
• Bots: 89.81 Lakhs (Less than 1 year)
• Smart Invoice Management Portal: 157.30 Lakhs (Less than 1 year)

Capital Structure and Promoter Holdings​

The company provided details on its share capital movements and the distribution of shares among key promoters.

As of December 31, 2025, the company’s shareholder base reflects significant movement throughout the financial years. The total number of equity shares at the end of the year stood at 132,15,610.00, with a corresponding amount of 1,321.56 Lakhs.

Key promoter holdings as of December 31, 2025, were reported as follows:

Operational Finances and Liabilities​

The company’s trade receivables and payables were reviewed, with specific disclosures being added regarding the ageing of these balances.

Regarding trade receivables, the company confirmed that it does not maintain specific contractual due dates for these items, and their ageing is determined based on invoice dates. Similarly, concerning trade payables, the principal amount remaining unpaid to suppliers as of December 31, 2025, was 114.34 Lakhs, with an interest due thereon reported at 0.07 Lakhs.

The structure of long-term and short-term loans provides a detailed view of financing activities. As of December 31, 2025:

• Total Long-Term Loans and Advances amounted to 122.55 Lakhs, including a related party loan totaling 121.05 Lakhs.
• Short-term loans to related parties stood at 74.70 Lakhs, with 60.74 Lakhs allocated to IOCL Project JMBFS and 8.96 Lakhs to Proximaray Technologies Private Limited.

Financial Performance and Earnings Per Share (EPS)​

The company's performance was reviewed, including adjustments made to tax expenses and the recalculation of EPS following private placement equity issuances. The Net Profit as per the Profit and Loss Account stood at 1,065.89 Lakhs for the period ended December 31, 2025.

The Basic Earnings Per Share (EPS) was computed at 8.07 Rs., with the Diluted EPS also standing at 8.07 Rs. This revised calculation incorporated the correct weighted average number of equity shares used as the denominator for FY 2024-25.

Consolidated Net Assets and Tax Expense​

The consolidated financial statements show a distribution of net assets across various entities. For December 31, 2025, Genxai Analytics Limited held 76.39% of the total consolidated net assets (amounting to 2,867.86 Lakhs). This includes subsidiaries such as Logimetrix Techsolutions Private Limited and Veear Project and Tech Private Limited.

In terms of tax expense, for the period ended December 31, 2025, the company recorded a current tax liability in relation to the current period of 400.37 Lakhs. The revised disclosure confirmed that this figure is accurate after incorporating all necessary adjustments.

GENXAI Stock Price Movement​

On Friday, GenXAI Analytics Limited shares slipped by 2.53% after trading closed, settling at ₹88.70. The decline saw the stock plummet to its 52-week low of ₹86.3, with 105,600 shares changing hands during the session.