Genius Group Limited Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

Cover
- Cover
Financial Statements
Notes to Financial Statements
Accounting Policies
- MATERIAL ACCOUNTING POLICY INFORMATION (Policies)
Notes Tables
Notes Details

EVENTS AFTER THE REPORTING PERIOD

EVENTS AFTER THE REPORTING PERIOD	12 Months Ended
Dec. 31, 2025
Notes and other explanatory information [abstract]
EVENTS AFTER THE REPORTING PERIOD	NOTE 39 — EVENTS AFTER THE REPORTING PERIOD Genius Group Issuance of Shares Subsequent to December 31, 2025 and prior to the issuance of these financial statements, the Company issued 1,593,875 ordinary shares for the net consideration of US$663,462 under the At the Market (the “ATM”) offering approved by the SEC in August 2024. Bitcoin Treasury Subsequent to December 31, 2025 and prior to the issuance of these financial statements, the Company reduced its Bitcoin by liquidating 102.61 Bitcoin for US$6,3 million, at an average price of US$71,035 per Bitcoin. The Company reduced the outstanding loan from US$8.5 million to US$3.3 million.

EVENTS AFTER THE REPORTING PERIOD

12 Months Ended

Dec. 31, 2025

Notes and other explanatory information [abstract]

EVENTS AFTER THE REPORTING PERIOD

NOTE 39 — EVENTS AFTER THE REPORTING PERIOD

Genius Group Issuance of Shares

Subsequent to December 31, 2025 and prior to the issuance of these financial statements, the Company issued 1,593,875 ordinary shares for the net consideration of US$663,462 under the At the Market (the “ATM”) offering approved by the SEC in August 2024.

Bitcoin Treasury

Subsequent to December 31, 2025 and prior to the issuance of these financial statements, the Company reduced its Bitcoin by liquidating 102.61 Bitcoin for US$6,3 million, at an average price of US$71,035 per Bitcoin. The Company reduced the outstanding loan from US$8.5 million to US$3.3 million.