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

SEGMENT REPORTING (Tables)

12 Months Ended

Dec. 31, 2025

The detailed segment information of the Company is as follows:


	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:

A summary of revenue by geographic location appears below: