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SEGMENT REPORTING | 12 Months Ended
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Dec. 31, 2025
Notes and other explanatory information [abstract] |
SEGMENT REPORTING | NOTE 38 — SEGMENT REPORTING Each of the Company’s business segments offer different, but synergistic products and services, and are managed separately. Discrete financial information is available for each segment, and segment performance is evaluated based on operating results. Adjustments to reconcile segment results to consolidated results are included under the caption “Intercompany” which eliminates the effect of transactions between the segments. The Company’s business consists of five reportable business segments: ➢ Central — corporate and strategic management activities conducted through Genius Group Limited, Entrepreneur Resorts Pte Ltd, and Genius Group USA. This segment includes corporate oversight, group management, treasury, financing activities, and intercompany support functions. ➢ Academy — digital entrepreneur education, property investment education, memberships, certifications, management consultancy, and business development tools delivered through GeniusU Ltd, Property Investors Network Limited and Revealed Films. ➢ School — early childhood, primary, and middle school education delivered through Education Angels in New Zealand, Pro Education in Indonesia and University of Valley in California. ➢ Resorts — hospitality operations including safari lodges, villa accommodations, and café operations, comprising Tau Game Lodge, Matla Game Lodge, Vision Villas, and Genius Café, which support experiential learning, retreats, and community events. ➢ Discontinued operations — E-Squared Education Enterprises (“ESQ”), that ceased all operations in December 2024 and is currently subject to liquidation proceedings in South Africa. ESQ’s accounts have not been consolidated for the year ended December 31, 2025, and numbers for prior years have been classified within discontinued operations. The detailed segment information of the Company is as follows: SCHEDULE OF DETAILED SEGMENT INFORMATION
|  | 2025 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued operations |  |  | Total |
Revenues |  | $ | — |  |  | $ | 4,730,182 |  |  | $ | 1,459,332 |  |  | $ | 2,197,708 |  |  | $ | — |  |  | $ | 8,387,222 |
Depreciation and amortization(1) |  | $ | 5,937 |  |  | $ | 2,093,137 |  |  | $ | 87,035 |  |  | $ | 146,077 |  |  | $ | — |  |  | $ | 2,332,186 |
Loss from operations |  | $ | (21,100,361 | ) |  | $ | (5,592,854 | ) |  | $ | (600,531 | ) |  | $ | 1,167,270 |  |  | $ | — |  |  | $ | (26,126,476 | )
Net Profit/(Loss) |  | $ | (35,056,654 | ) |  | $ | (20,240,059 | ) |  | $ | (1,840,634 | ) |  | $ | 1,147,850 |  |  | $ | — |  |  | $ | (55,989,497 | )
Interest Expense, net |  | $ | 3,374,608 |  |  | $ | 48,731 |  |  | $ | (51,285 | ) |  | $ | 19,423 |  |  | $ | — |  |  | $ | 3,391,477 |
Capital Expenditures |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Property, plant and equipment |  | $ | 11,892 |  |  | $ | 30,035 |  |  | $ | 4,077,658 |  |  | $ | 8,827,123 |  |  | $ | — |  |  | $ | 12,946,708 |
Operating right of use assets |  | $ | — |  |  | $ | 133,640 |  |  | $ | 1,298,711 |  |  | $ | 883,375 |  |  | $ | — |  |  | $ | 2,315,726 |
Total Assets |  | $ | 76,358,374 |  |  | $ | 10,004,038 |  |  | $ | 14,908,235 |  |  | $ | 35,665,394 |  |  | $ | — |  |  | $ | 136,936,041 |
Total Liabilities |  | $ | 14,204,290 |  |  | $ | 11,232,770 |  |  | $ | 10,957,615 |  |  | $ | 3,923,729 |  |  | $ | — |  |  | $ | 40,318,404 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued operations |  |  | Total |
|  | 2024 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued operations |  |  | Total |
Revenues |  | $ | — |  |  | $ | 5,381,488 |  |  | $ | 2,200,474 |  |  | $ | — |  |  | $ | 330,756 |  |  | $ | 7,912,718 |
Depreciation and amortization(1) |  | $ | 5,812 |  |  | $ | 2,042,750 |  |  | $ | 9,965 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,058,527 |
Loss from operations |  | $ | (14,747,828 | ) |  | $ | (5,525,688 | ) |  | $ | (1,100,445 | ) |  | $ | — |  |  | $ | (1,888,238 | ) |  | $ | (23,262,199 | )
Net Profit/(Loss) |  | $ | (13,057,563 | ) |  | $ | (8,529,197 | ) |  | $ | (2,258,538 | ) |  | $ | — |  |  | $ | (1,094,524 | ) |  | $ | (24,939,822 | )
Interest Expense, net |  | $ | 1,069,472 |  |  | $ | 41,513 |  |  | $ | 22,127 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,133,112 |
Capital Expenditures |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Property, plant and equipment |  | $ | 13,472 |  |  | $ | 29,212 |  |  | $ | 39,477 |  |  | $ | — |  |  | $ | 219,370 |  |  | $ | 301,531 |
Operating right of use assets |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total Assets |  | $ | 69,941,956 |  |  | $ | 25,778,354 |  |  | $ | 4,758,957 |  |  | $ | — |  |  | $ | 576,084 |  |  | $ | 101,055,351 |
Total Liabilities |  | $ | 8,029,948 |  |  | $ | 9,683,103 |  |  | $ | 3,042,925 |  |  | $ | — |  |  | $ | 888,945 |  |  | $ | 21,644,921 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued operations |  |  | Total |
|  | 2023 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued operations |  |  | Total |
Revenues |  | $ | - |  |  | $ | 8,373,848 |  |  | $ | 9,712,312 |  |  | $ | 4,451,384 |  |  | $ | 525,210 |  |  | $ | 23,062,754 |
Depreciation and amortization |  | $ | 10,611 |  |  | $ | 2,179,231 |  |  | $ | 744,290 |  |  | $ | 336,918 |  |  | $ | (4,761 | ) |  | $ | 3,266,289 |
Loss from operations |  | $ | (10,471,950 | ) |  | $ | (6,185,860 | ) |  | $ | (4,215,096 | ) |  | $ | 205,893 |  |  | $ | (2,067,558 | ) |  | $ | (22,734,571 | )
Net Profit/(Loss) |  | $ | (12,252,348 | ) |  | $ | 11,081,038 |  |  | $ | (3,727,459 | ) |  | $ | 234,862 |  |  | $ | (1,047,315 | ) |  | $ | (5,711,221 | )
Interest Expense, net |  | $ | 2,870,200 |  |  | $ | 63,890 |  |  | $ | 720,593 |  |  | $ | 39,365 |  |  | $ | - |  |  | $ | 3,694,048 |
Capital Expenditures |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Property, plant and equipment |  | $ | 10,076 |  |  | $ | 30,509 |  |  | $ | 189,543 |  |  | $ | — |  |  | $ | 226,623 |  |  | $ | 456,751 |
Operating right of use assets |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | — |
Total Assets |  | $ | 4,055,247 |  |  | $ | 32,185,573 |  |  | $ | 5,669,528 |  |  | $ | — |  |  | $ | 1,303,425 |  |  | $ | 43,213,773 |
Total Liabilities |  | $ | 5,232,994 |  |  | $ | 11,735,374 |  |  | $ | 4,144,069 |  |  | $ | — |  |  | $ | 2,386,343 |  |  | $ | 23,498,780 |
(1) | Consists of US$591,462 (2024: US$589,415) of depreciation and amortization which is included in cost of revenue and US$1,740,724 (2024: US$1,469,112) which is included in operating expenses in the accompanying statements of operations.
A summary of non-current assets (other than financial instruments) by geographic location appears below: SCHEDULE OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
|  | 2025 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
Europe / Middle East / Africa |  | $ | - |  |  |  | 8,395,429 |  |  | $ | - |  |  | $ | 7,992,808 |  |  |  | - |  |  | $ | 16,388,237 |
Asia / Pacific |  |  | 42,508,949 |  |  |  | 20,631 |  |  |  | 12,548,835 |  |  |  | 41,573,761 |  |  |  | - |  |  |  | 96,652,176 |
North America / South America |  |  | - |  |  |  | - |  |  |  | 30,332 |  |  |  | - |  |  |  | - |  |  |  | 30,332 |
Non-current assets |  | $ | 42,508,949 |  |  | $ | 8,416,060 |  |  | $ | 12,579,167 |  |  | $ | 49,566,569 |  |  | $ | - |  |  | $ | 113,070,745 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
|  | 2024 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
Europe / Middle East / Africa |  | $ | - |  |  |  | 13,476,079 |  |  | $ | - |  |  | $ | - |  |  |  | 395,469 |  |  | $ | 13,871,548 |
Asia / Pacific |  |  | 37,321,617 |  |  |  | 313,803 |  |  |  | 2,342,176 |  |  |  | - |  |  |  | - |  |  |  | 39,977,596 |
North America / South America |  |  | - |  |  |  | 4,750,819 |  |  |  | 36,561 |  |  |  | - |  |  |  | - |  |  |  | 4,787,380 |
Non-current assets |  | $ | 37,321,617 |  |  | $ | 18,540,701 |  |  | $ | 2,378,737 |  |  | $ | - |  |  | $ | 395,469 |  |  | $ | 58,636,524 |
A summary of revenue by geographic location appears below:
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
|  | For the Years Ended December 31, 2025 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
Europe / Middle East / Africa |  | $ | - |  |  | $ | 3,540,448 |  |  | $ | - |  |  | $ | 1,753,925 |  |  | $ | - |  |  | $ | 5,294,373 |
Asia / Pacific |  |  | - |  |  | $ | 904,803 |  |  | $ | 1,459,332 |  |  | $ | 443,783 |  |  |  | - |  |  | $ | 2,807,918 |
North America / South America |  |  | - |  |  |  | 284,931 |  |  |  | - |  |  |  | - |  |  | $ | - |  |  | $ | 284,931 |
Revenue |  | $ | - |  |  | $ | 4,730,182 |  |  | $ | 1,459,332 |  |  | $ | 2,197,708 |  |  | $ | - |  |  | $ | 8,387,222 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
|  | For the Years Ended December 31, 2024 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
Europe / Middle East / Africa |  | $ | - |  |  | $ | 3,247,425 |  |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 3,247,425 |
Asia / Pacific |  |  | - |  |  |  | 1,295,759 |  |  | $ | 919,927 |  |  |  | - |  |  |  | - |  |  |  | 2,215,686 |
North America / South America |  |  | - |  |  |  | 838,304 |  |  |  | 1,280,547 |  |  |  | - |  |  |  | - |  |  |  | 2,118,851 |
Revenue |  | $ | - |  |  | $ | 5,381,488 |  |  | $ | 2,200,474 |  |  | $ | - |  |  | $ | - |  |  | $ | 7,581,962 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
|  | For the Years Ended December 31, 2023 |
|  | Central |  |  | Academy |  |  | School |  |  | Resorts |  |  | Discontinued Operations |  |  | Total |
Europe / Middle East / Africa |  | $ | - |  |  | $ | 3,609,681 |  |  | $ | - |  |  | $ | 4,289,448 |  |  | $ | - |  |  | $ | 7,899,129 |
Asia / Pacific |  |  | - |  |  |  | 2,301,742 |  |  |  | 1,072,526 |  |  |  | 161,936 |  |  |  | - |  |  |  | 3,536,204 |
North America / South America |  |  | - |  |  |  | 2,462,425 |  |  |  | 8,639,786 |  |  |  | - |  |  |  | - |  |  |  | 11,102,211 |
Revenue |  | $ | - |  |  | $ | 8,373,848 |  |  | $ | 9,712,312 |  |  | $ | 4,451,384 |  |  | $ | - |  |  | $ | 22,537,544 |

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