The 3 substrates of this enzyme are glyoxylate, CoA, and NADP+, whereas its 3 products are oxalyl-CoA, NADPH, and H+.
This enzyme belongs to the family of oxidoreductases, specifically those acting on the aldehyde or oxo group of donor with NAD+ or NADP+ as acceptor. The systematic name of this enzyme class is glyoxylate:NADP+ oxidoreductase (CoA-oxalylating). This enzyme participates in glyoxylate and dicarboxylate metabolism.