XP Inc. filed its Form 6-K containing audited consolidated financial statements for the fiscal year ended December 31, 2025. The filing includes the independent auditor's report from PricewaterhouseCoopers, which provides an unqualified opinion on the financial statements prepared in accordance with IFRS Accounting Standards.
Key takeaways
The independent auditor's report provides an unqualified opinion on the consolidated financial statements for the year ended December 31, 2025.
The audit was conducted in accordance with Brazilian and International Standards on Auditing.
Key Audit Matters identified include fair value measurement of low liquidity financial instruments, revenue recognition, and the information technology environment.
The consolidated financial statements are prepared in accordance with IFRS Accounting Standards as issued by the IASB.
Total Cash reported on the consolidated balance sheet as of December 31, 2025 was R$10,356,636 thousand.
Total Financial Assets reported on the consolidated balance sheet as of December 31, 2025 was R$365,169,005 thousand.