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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2025
Intangible Assets  
SCHEDULE OF INTANGIBLE ASSETS

The Company’s intangible assets consist of costs incurred in connection with the development of the Company’s digital education software platform, the acquisition of customer relationships and trademarks.

 

   Cost   Accumulated depreciation   Impairment   Carrying amount as of December 31, 2025   Cost   Accumulated depreciation   Impairment   Carrying amount as of December 31, 2024 
GeniusU software platform  $4,785,276   $(3,683,445)  $(1,084,613)  $17,218   $4,486,619   $(3,095,867)  $(1,084,613)  $306,139 
Trade names, trademarks and domain names   11,326,827    (13,234)   (1,567,719)   9,745,874    7,632,945    (11,514)   (194,531)   7,426,900 
Film Library   4,600,000    (1,758,821)   (2,841,179)   -    4,600,000    (1,217,646)   (939,964)   2,442,390 
Customer list   4,200,000    (2,730,000)   (1,470,000)   -    4,200,000    (1,890,000)   (641,954)   1,668,046 
Customer Relationship   340,000    (326,119)   (13,881)   -    340,000    (262,691)   (7,688)   69,621 
   $25,252,103   $(8,511,619)  $(6,977,392)  $9,763,092   $21,259,564   $(6,477,718)  $(2,868,750)  $11,913,096 
SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS

A reconciliation of intangible assets for the years ended December 31, 2025 and 2024 are as follows:

 

   Balance as of
December 31,
2024		   Software
Development
Additions		   Purchase of
intangible (acquistions)		     Purchase of
intangible		   Amortization
Expense		   Written
Off		   Impairment   Balance as of
December 31,
2025		 
GeniusU software platform  $3,402,006   $298,657   $ -   $-   $-   $-   $-   $3,700,663 
Trade names, trademarks and domain names   7,426,900    -     3,700,000     80,000    (1,720)   (86,118)   (1,373,188)   9,745,874 
Film Library   2,442,390    -     -      -    (541,175)   -    (1,901,215)   - 
Customer List   1,668,046    -     -      -    (840,000)   -    (828,046)   - 
Customer Relationship   69,621    -     -      -    (63,428)   -    (6,193)   - 
Accumulated amortization   (3,095,867)   -     -      -    (587,578)   -    -    (3,683,445)
Net carrying value  $11,913,096   $298,657   $ 3,700,000     $80,000   $(2,033,901)  $(86,118)  $(4,108,642)  $9,763,092 

 

   Balance as of December 31, 2023   Software Development Additions   Amortization Expense   Impairment   Balance as of December 31, 2024 
GeniusU software platform  $2,909,106   $492,900  

$

-   $—   $3,402,006 
Trade names, trademarks and domain names   7,632,945    —    (11,514)   (194,531)   7,426,900 
Film Library   3,923,530         (541,176)   (939,964)   2,442,390 
Customer List   3,150,000    —    (840,000)   (641,954)   1,668,046 
Customer Relationship   145,309    —    (68,000)   (7,688)   69,621 
Accumulated amortization   (2,510,139)   —    (585,728)   -    (3,095,867)
Net carrying value  $15,250,751   $492,900  

$

(2,046,418)  $(1,784,137)  $11,913,096