XML 147 R85.htm IDEA: XBRL DOCUMENT
v3.25.1

SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES (Details) - USD ($) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022 | Oct. 04, 2022
IfrsStatementLineItems [Line Items] |  |  |  |
Changes in Accounts receivable | $ (359,691) | $ 2,570,324 | $ 1,161,349 |
Changes in Prepaid expenses and other current assets | (110,703) | 62,111 | 1,489,459 |
Goodwill | (8,338,547) | (11,425,148) | (31,688,887) |
Changes in Deferred tax liability | $ 2,281,654 |  |  |
Revealed films [member] |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |
Value of shares |  | 2,956,080 | 7,000,000 | $ 2,960,000
Changes in Value of shares |  | (4,043,920) |  |
Cash |  | 1,000,000 | 1,000,000 | 1,000,000
Deferred payment |  | 1,900,000 | 2,000,000 |
Changes in Cash |  | (100,000) |  |
Top-up share options |  | 6,700,000 | 10,380,397 |
Changes in Top-up share options |  | (3,680,397) |  |
Claw back clause |  | (1,300,000) |  | $ 1,300,000
Changes in Claw back clause |  | (1,300,000) |  |
Total purchase price |  | 11,256,080 | 20,380,397 |
Changes in Total purchase price |  | (9,124,317) |  |
Less: acquired cash |  | (146,000) | (145,532) |
Changes in acquired cash |  | (468) |  |
Purchase price, net of acquired cash |  | 11,110,080 | 20,234,865 |
Changes in Purchase price, net of acquired cash |  | (9,124,785) |  |
Accounts receivable |  | (153,000) | (152,920) |
Changes in Accounts receivable |  | (80) |  |
Prepaid expenses and other current assets |  | (745,000) | (745,521) |
Changes in Prepaid expenses and other current assets |  | 521 |  |
Goodwill |  |  | (1,008,694) |
Changes in Goodwill |  | 1,008,694 |  |
Intangible assets |  | (9,760,000) | (8,884,000) |
Changes in Intangible assets |  | (876,000) |  |
Accounts payable, accrued expenses and other liabilities |  | 702,000 | 1,660,727 |
Changes in Value of shares |  | (958,727) |  |
Deferred tax liability |  |  | 2,202,088 |
Changes in Deferred tax liability |  | (2,202,088) |  |
Goodwill |  | 1,154,080 | $ 13,306,545 |
Increase decrease in Goodwill |  | $ (12,152,465) |  |

X
- Definition Acquired cash including stock option. + References No definition available. + Details
Name: | GNS_AcquiredCashIncludingStockOption
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Acquisitiondate as prepaid expenses and other current assets. + References No definition available. + Details
Name: | GNS_AcquisitiondateAsPrepaidExpensesAndOtherCurrentAssets
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Acquisition date fair value of total consideration transferred including stock option. + References No definition available. + Details
Name: | GNS_AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Acquisitiondate fair value of total consideration transferred including stock option change. + References No definition available. + Details
Name: | GNS_AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOptionChange
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of claw back clause. + References No definition available. + Details
Name: | GNS_AmountOfClawBackClause
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of consideration payble upon milestone. + References No definition available. + Details
Name: | GNS_AmountOfConsiderationPaybleUponMilestone
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Deferred tax payment recognised as of acquisition date. + References No definition available. + Details
Name: | GNS_DeferredTaxPaymentRecognisedAsOfAcquisitionDate
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- References No definition available. + Details
Name: | GNS_IfrsStatementLineItems
Namespace Prefix: | GNS_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Increase decrease in acquired cash including stock option. + References No definition available. + Details
Name: | GNS_IncreaseDecreaseInAcquiredCashIncludingStockOption
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase decrease in amount of consideration payble in call options. + References No definition available. + Details
Name: | GNS_IncreaseDecreaseInAmountOfConsiderationPaybleInCallOptions
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase decrease in cash. + References No definition available. + Details
Name: | GNS_IncreaseDecreaseInCash
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase decrease in claw back clause. + References No definition available. + Details
Name: | GNS_IncreaseDecreaseInClawBackClause
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Increase decrease in deferred tax liability. + References No definition available. + Details
Name: | GNS_IncreaseDecreaseInDeferredTaxLiability
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase decrease in equity interests of acquirer. + References No definition available. + Details
Name: | GNS_IncreaseDecreaseInEquityInterestsOfAcquirer
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Increase decrease in total consideration transferred. + References No definition available. + Details
Name: | GNS_IncreaseDecreaseInTotalConsiderationTransferred
Namespace Prefix: | GNS_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_f&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Adjustments for the decrease (increase) in prepaid expenses to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Current prepaid expenses; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInPrepaidExpenses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for decrease (increase) in trade accounts receivable to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20_a&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Adjustments for increase (decrease) in other liabilities to reconcile profit (loss) to net cash flow from (used in) operating activities. [Refer: Other liabilities; Profit (loss)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The fair value, at acquisition date, of cash transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph f -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_f_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_CashTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_ChangesInGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount recognised as of the acquisition date for deferred tax liabilities assumed in a business combination. [Refer: Deferred tax liabilities; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_DeferredTaxLiabilitiesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value, at the acquisition date, of equity interests of the acquirer transferred as consideration in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph f -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_f_iv&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_EquityInterestsOfAcquirer
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value of receivables acquired in a business combination. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph h -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_h_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_FairValueOfAcquiredReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 134 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134_a&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 135 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_135_a&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B67 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_d&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_Goodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the business combination's acquisition date for goodwill. [Refer: Goodwill; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_GoodwillRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for identifiable intangible assets acquired in a business combination. [Refer: Intangible assets other than goodwill; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph IE72 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_IE72&doctype=Illustrative%20Examples -URIDate 2024-03-27 + Details
Name: | ifrs-full_IdentifiableIntangibleAssetsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The increase (decrease) in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseInIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets and goodwill resulting from changes that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_viii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughOtherChangesIntangibleAssetsAndGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount recognised as of the acquisition date for trade and other payables assumed in a business combination. [Refer: Trade and other payables; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B64 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B64_i&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_TradeAndOtherPayablesRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=GNS_RevealedFilmsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |