Genus Prime Infra Limited has announced its unaudited financial results for the quarter and nine months ended December 31, 2025, showcasing remarkable growth across key financial metrics. The company's Board of Directors approved these results at a meeting held on February 14, 2026.

Standalone Financial Performance

The company delivered exceptional standalone performance during the quarter, with significant improvements across all major parameters:

For the nine-month period ended December 31, 2025, the standalone performance showed equally impressive results:

Consolidated Financial Results

On a consolidated basis, the company maintained strong performance with revenue from operations of ₹123.01 lakhs for Q3FY26 compared to ₹5.57 lakhs in Q3FY25. For the nine-month period, consolidated revenue reached ₹308.63 lakhs against ₹20.57 lakhs in the previous year.

Corporate Restructuring Impact

The financial results reflect the significant impact of a comprehensive scheme of arrangement approved by the National Company Law Tribunal, Allahabad Bench on April 24, 2025. This scheme involved multiple strategic transactions:

• Amalgamation of Sansar Infrastructure Private Limited, Sunima Trading Private Limited, and Star Vanijya Private Limited into the company
• Merger with Yajur Commodities Limited effective June 7, 2025
• Demerger of Strategic Investment Division from Genus Power Infrastructures Limited

The carrying amount of net assets pertaining to the scheme of arrangement was ₹27,468.01 lakhs after elimination of cross holding. The company is currently processing the allotment of shares with a record date finalized as February 6, 2026.

Subsidiary and Associate Structure

Following the restructuring, the company's group structure now includes several subsidiaries and associates. The consolidated results incorporate wholly owned subsidiaries including Ganpati Global Private Limited, Maple Natural Resources Pte. Ltd., and Gulf Guar Gum Company LLC SFZ (80% holding). The company also has associate entities M.K.J. Manufacturing Private Limited and Greentech Mega Food Park Limited, which became associates effective April 24, 2025.

The paid-up equity share capital remained stable at ₹298.53 lakhs with a face value of ₹2 per share. The company's registered office is located at Near Moradabad Dharam Kanta, Kanth Road, Harthala, Moradabad, Uttar Pradesh.

Genus Prime Infra Limited has fixed February 6, 2026 as the record date for determining shareholders eligible for equity share allotment under a comprehensive demerger scheme. The announcement was made pursuant to Regulation 42 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Demerger Scheme Details

The scheme of arrangement involves multiple entities working together in a complex corporate restructuring. The participating companies and their roles are clearly defined in the comprehensive arrangement.

Share Allotment Ratio and Eligibility

Shareholders of Genus Power Infrastructures Limited whose names appear in the Register of Members and depository records on the record date will be entitled to receive new equity shares. The allotment follows a specific ratio designed to provide proportional ownership in the resulting company.

Physical and Dematerialized Share Handling

The company has established different procedures for shareholders holding physical versus dematerialized shares. For members holding equity shares in physical form, Genus Prime Infra Limited will not issue shares directly but will instead utilize a suspense escrow account system.

Key aspects of the physical share handling process include:

• Shares will be issued in dematerialized form into a Suspense Escrow account
• The account will be opened in the name of Genus Prime Infra Limited
• Shares will be held on behalf of the respective members
• Transfer to individual demat accounts requires submission of account details to cs.genusprime@gmail.com
• All shareholder rights remain intact during the transfer process

Fractional Shares and Special Situations

The scheme addresses various scenarios that may arise during the share allotment process. Any fractional entitlement resulting from the allotment will be rounded up to the next integer and issued free from all liens, charges, and encumbrances.

For equity shares held in abeyance under Section 126 of the Companies Act, 2013, or those subject to disputes, the corresponding shares in Genus Prime Infra Limited will also be kept in abeyance pending resolution.

Listing and Compliance

Following the completion of share issuance and allotment, Genus Prime Infra Limited will undertake necessary compliance procedures and steps to have the newly issued equity shares listed on BSE Limited. The company has made the intimation available on its website at www.genusprime.com for stakeholder reference.