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GOODWILL (Tables)

12 Months Ended

Dec. 31, 2025

Schedule Of Changes In Goodwill

SCHEDULE OF CHANGES IN GOODWILL

Changes in goodwill are as follows during the years ended December 31, 2025 and 2024:

 SCHEDULE OF CHANGES IN GOODWILL

Balance as of January 1, 2024			11,425,148
Less: Impairment			(2,996,248	)
Less: Foreign currency translation			(90,353	)
Balance as of December 31, 2024		$	8,338,547
Less:Written off ESQ			(90,266	)
Add:Goodwill on new acquisitions			42,291,197
Less:Impairment			(5,764,349	)
Less:Foreign currency translation			17,406
Balance as of December 31, 2025		$	44,792,535

X

- References

No definition available.

+ Details

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Namespace Prefix:	GNS_
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X

- Definition

The disclosure of the reconciliation of changes 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

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