XML 90 R77.htm IDEA: XBRL DOCUMENT
v3.25.4

INCOME TAX EXPENSE (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2025
Notes and other explanatory information [abstract] |
SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE | The provision for income taxes consists of the following provisions (benefits): SCHEDULE OF PROVISION FOR INCOME TAXES PROVISIONS (BENEFITS)
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Years ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Current tax: |  |  |  |  |  |  |  |  |  |  |  |
Current tax on profits for the year |  | $ | 18,990 |  |  | $ | 28,783 |  |  |  | 32,115 |
Under provision in prior year |  |  | 37 |  |  |  | 800 |  |  |  | - |
Total Current tax |  |  | 19,027 |  |  |  | 29,583 |  |  |  | 32,115 |
Deferred income tax: |  |  |  |  |  |  |  |  |  |  |  |
Increase in deferred tax assets |  |  | 235,111 |  |  |  | 2,329,636 |  |  |  | - |
Increase (Decrease) in deferred tax liabilities |  |  | 398,591 |  |  |  | (4,611,291 | ) |  |  | (1,110,801 | )
Deferred income tax |  |  | 633,702 |  |  |  | (2,281,655 | ) |  |  | (1,110,801 | )
Benefit/(Expense) from income taxes |  | $ | 652,729 |  |  | $ | (2,252,072 | ) |  |  | (1,078,686 | )
The reconciliation of income taxes at the statutory rate of Singapore to the effective tax rates for the years ended December 31, 2025, 2024 and 2023 is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Year ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Loss from continuing operations before provision for income taxes |  | $ | (54,804,596 | ) |  | $ | (27,191,894 | ) |  |  | (6,208,871 | )
Tax at the Singapore rate of 17% |  |  | (9,316,781 | ) |  |  | (4,622,622 | ) |  |  | (1,055,508 | )
Reconciling items: |  |  |  |  |  |  |  |  |  |  |  |
Permanent differences |  |  | 7,391,963 |  |  |  | 297,800 |  |  |  | (2,380,272 | )
Current period net operating losses not recognised as a deferred tax asset |  |  | 4,255,321 |  |  |  | 6,187,916 |  |  |  | 1,600,731 |
Rate differential – non-Singapore entities |  |  | (186,097 | ) |  |  | (661,038 | ) |  |  | (183,113 | )
Other deferred tax activity |  |  | - |  |  |  | (169,511 | ) |  |  | 939,476 |
Utilisation of deferred tax assets |  |  | (185,021 | ) |  |  | - |  |  |  | - |
Others |  |  | (1,306,656 | ) |  |  | (3,284,617 | ) |  |  | - |
Benefit/(Expense) from income taxes |  | $ | 652,729 |  |  | $ | (2,252,072 | ) |  |  | (1,078,686 | )
SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE | The reconciliation of income taxes at the statutory rate of Singapore to the effective tax rates for the years ended December 31, 2025, 2024 and 2023 is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE
|  | 2025 |  |  | 2024 |  |  | 2023 |
|  | Year ended December 31, |
|  | 2025 |  |  | 2024 |  |  | 2023 |
Loss from continuing operations before provision for income taxes |  | $ | (54,804,596 | ) |  | $ | (27,191,894 | ) |  |  | (6,208,871 | )
Tax at the Singapore rate of 17% |  |  | (9,316,781 | ) |  |  | (4,622,622 | ) |  |  | (1,055,508 | )
Reconciling items: |  |  |  |  |  |  |  |  |  |  |  |
Permanent differences |  |  | 7,391,963 |  |  |  | 297,800 |  |  |  | (2,380,272 | )
Current period net operating losses not recognised as a deferred tax asset |  |  | 4,255,321 |  |  |  | 6,187,916 |  |  |  | 1,600,731 |
Rate differential – non-Singapore entities |  |  | (186,097 | ) |  |  | (661,038 | ) |  |  | (183,113 | )
Other deferred tax activity |  |  | - |  |  |  | (169,511 | ) |  |  | 939,476 |
Utilisation of deferred tax assets |  |  | (185,021 | ) |  |  | - |  |  |  | - |
Others |  |  | (1,306,656 | ) |  |  | (3,284,617 | ) |  |  | - |
Benefit/(Expense) from income taxes |  | $ | 652,729 |  |  | $ | (2,252,072 | ) |  |  | (1,078,686 | )

X
- Definition Disclosure of reconciliation of income taxes at statutory rate explanatory. + References No definition available. + Details
Name: | GNS_DisclosureOfReconciliationOfIncomeTaxesAtStatutoryRateExplanatory
Namespace Prefix: | GNS_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of provision for income taxes provisions benefits and deferred income tax. + References No definition available. + Details
Name: | GNS_ScheduleofProvisionForIncomeTaxesProvisionsBenefitsAndDeferredIncomeTaxTableTextBlock
Namespace Prefix: | GNS_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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