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v3.25.4

Consolidated Statements of Changes in Stockholders' Equity - USD ($) | Issued capital [member] | Non-controlling interests [member] | Reserve of exchange differences on translation [member] | Other reserves [member] | Retained earnings [member] | Total | Treasury shares [member] | Employee Share Reserve [Member]
--- | --- | --- | --- | --- | --- | --- | --- | ---
Balance at Dec. 31, 2023 |  | $ 81,617,864 |  | $ 5,689,475 | $ (61,566) | $ (8,398,000) | $ (59,132,780) | $ 19,714,993 |  |  |
Balance, shares at Dec. 31, 2023 |  | 73,873,784 |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  | (57,746) |  |  | (24,882,076) | (24,939,822) |  |  |
Foreign currency translation adjustments |  |  |  |  | (48,747) |  |  | (48,747) |  |  |
Shares issued for follow on offering |  | $ 6,580,300 |  |  |  |  |  | 6,580,300 |  |  |
Shares issued for follow on offering, shares |  | 23,571,429 |  |  |  |  |  |  |  |  |
Shares issued for exercise of warrants |  | $ 5,990,930 |  |  |  |  |  | 5,990,930 |  |  |
Shares issued for exercise of warrants, shares |  | 18,170,707 |  |  |  |  |  |  |  |  |
Shares issued for the failed acquisition | [1] | $ 29,327,892 |  |  |  |  |  | 29,327,892 |  |  |
Shares issued for the failed acquisition, shares | [1] | 73,873,784 |  |  |  |  |  |  |  |  |
2024 Share Plan |  | $ 5,105,964 |  |  |  |  |  | 5,105,964 |  |  |
2024 Share Plan, shares |  | 27,600,000 |  |  |  |  |  |  |  |  |
Reverse stock split (cancellation of shares) |  | $ (128,622,950) |  |  |  |  |  | (128,622,950) |  |  |
Reverse stock split (cancellation of shares), shares |  | (217,089,704) |  |  |  |  |  |  |  |  |
Reverse stock split (issuance of shares based on 1 for 10 ratio) |  | $ 128,622,950 |  |  |  |  |  | 128,622,950 |  |  |
Reverse stock split (issuance of shares based on 1 for 10 ratio), shares |  | 21,708,798 |  |  |  |  |  |  |  |  |
2024 Share Plan (Issuance after reverse stock split) |  | $ 1,315,664 |  |  |  |  |  | 1,315,664 |  |  |
2024 Share Plan (Issuance after reverse stock split), shares |  | 3,000,000 |  |  |  |  |  |  |  |  |
Share issuance for stock based compensation |  | $ 672,767 |  |  |  |  |  | 672,767 |  |  |
Share issuance for stock based compensation, shares |  |  |  |  |  |  |  |  |  |  |
CEO Purchase of Shares |  | $ 455,000 |  |  |  |  |  | 455,000 |  |  |
CEO Purchase of Shares, shares |  | 500,000 |  |  |  |  |  |  |  |  |
CEO Compensation |  | $ 3,448,946 |  |  |  |  |  | 3,448,946 |  |  |
CEO Compensation, shares |  | 5,032,753 |  |  |  |  |  |  |  |  |
Issuance in satisfaction of Liability |  | $ 215,161 |  |  |  |  |  | 215,161 |  |  |
Issuance in satisfaction of Liability, shares |  | 135,120 |  |  |  |  |  |  |  |  |
Genius Group - ATM Shares |  | $ 31,571,382 |  |  |  |  |  | 31,571,382 |  |  |
Genius Group - ATM Shares, shares |  | 34,014,680 |  |  |  |  |  |  |  |  |
Balance at Dec. 31, 2024 |  | $ 166,301,870 |  | 5,631,729 | (110,313) | (8,398,000) | (84,014,856) | 79,410,430 |  |  |
Balance, shares at Dec. 31, 2024 |  | 64,391,351 |  |  |  |  |  |  |  |  |
IfrsStatementLineItems [Line Items] |  |  |  |  |  |  |  |  |  |  |
Net loss |  |  |  | (190,211) |  |  | (55,267,114) | (55,457,325) |  |  |
Foreign currency translation adjustments |  |  |  |  |  |  |  | 1,152,271 |  |  |
Shares issued for exercise of warrants |  | $ 149,565 |  |  |  |  |  | 149,565 |  |  |
Shares issued for exercise of warrants, shares |  | 150,000 |  |  |  |  |  |  |  |  |
Share issuance for stock based compensation |  | $ 938,007 |  |  |  |  |  | 938,007 |  |  |
Share issuance for stock based compensation, shares |  | 7,827,883 |  |  |  |  |  |  |  |  |
CEO Purchase of Shares |  | $ 336,000 |  |  |  |  |  | 336,000 |  |  |
CEO Purchase of Shares, shares |  | 500,000 |  |  |  |  |  |  |  |  |
CEO Compensation |  |  |  |  |  |  |  | $ 1,191,562 |  |  |
CEO Compensation, shares |  | 11,224,939 | [2] |  |  |  |  | 7,000,000 |  | (1,191,562) | [2]
Genius Group - ATM Shares |  | $ 25,488,975 |  |  |  |  |  | $ 25,488,975 |  |  |
Genius Group - ATM Shares, shares |  | 29,987,136 |  |  |  |  |  |  |  |  |
Foreign currency translation adjustments |  |  |  |  | $ 1,152,271 |  |  | $ 1,152,271 |  |  |
Acquisition of intangible assets |  | 40,000 |  |  |  |  |  | 40,000 |  |  |
Acquisition of Assets of XD Acedemy, shares |  | $ 48,703 |  |  |  |  |  |  |  |  |
Shares issued for acquisition of Entrepreneur Resorts |  | $ 44,250,000 |  |  |  |  |  | $ 44,250,000 |  |  |
Shares issued for acquisition of Entrepreneur Resorts, shares |  | 50,000,000 |  |  |  |  |  |  |  |  |
Issuance of CEO Compensation plan |  |  |  |  |  |  |  | 1,415,992 |  |  |
Issuance of CEO Compensation plan, shares |  |  |  |  |  |  |  |  |  | 1,415,992 |
CEO compensation plan | [2] | 1,191,562 |  |  |  |  |  |  |  |  |
Shares buyback |  |  |  |  |  |  |  | (4,346,764) |  |  |
Shares buyback, shares |  | (4,290,848) |  |  |  |  |  |  | $ (4,346,764) |  |
Acquisition of Pro Education |  |  |  | 1,921,569 |  |  |  | 1,921,569 |  |  |
Balance at Dec. 31, 2025 |  | $ 238,695,979 |  | $ 7,363,087 | $ 1,041,958 | $ (8,398,000) | $ (137,963,053) | $ 96,617,637 |  |  |
Balance, shares at Dec. 31, 2025 |  | 159,839,164 |  |  |  |  |  |  | (4,346,764) | 224,430 |
[1] | This represents shares issued for the acquisition of FatBrain which was subsequently rescinded and are expected to be cancelled.
[2] | This represents Stock based compensation expense under CEO Compensation plan in 2025.

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