Business Context and Reporting Period
This Form 6-K is an amendment filed by Nvni Group Limited on February 23, 2026, to correct errors in the unaudited interim consolidated financial statements originally filed on September 30, 2025. The filing covers the six-month period ended June 30, 2025.
Key Financial Metrics
The filing text does not provide specific numerical values for revenue, profit, cash flow, margins, debt, or liquidity. The document serves as a cover for restated financial statements (Exhibit 99.1) rather than containing the data itself.
Material Changes and Restatements
The company identified material errors in its previously issued financial statements related to:
- The accounting treatment for the Smart NX deconsolidation.
- The accounting treatment for the Munddi acquisition.
Management concluded that these errors had a material impact individually and in the aggregate, necessitating a restatement of the financial statements and certain historical information in the notes.
Management Commentary and Risks
Management evaluated the incorrect presentation under SEC Staff Bulletin No. 99 and IAS 8, confirming the materiality of the errors. Note 3 of the attached restated financial statements details the specific line items impacted by these corrections. No forward-looking guidance or new risk factors are disclosed in this specific cover document.
Investor Verification Checklist
- Review Exhibit 99.1 to compare the restated financial figures against the original September 30, 2025 filing.
- Examine Note 3 of the restated statements to understand the specific quantitative impact of the Smart NX and Munddi accounting corrections.
- Verify the revised treatment of deconsolidation and acquisition accounting in the updated notes.