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)]

SCHEDULE OF CURRENCY EXPOSURES (Details)

SCHEDULE OF CURRENCY EXPOSURES (Details)	Dec. 31, 2025 USD ($)	Dec. 31, 2025 SGD ($)	Dec. 31, 2025 IDR (Rp)	Dec. 31, 2025 GBP (£)	Dec. 31, 2025 ZAR (R)	Dec. 31, 2025 NZD ($)	Dec. 31, 2024 USD ($)	Dec. 31, 2024 SGD ($)	Dec. 31, 2024 GBP (£)	Dec. 31, 2024 ZAR (R)	Dec. 31, 2024 NZD ($)
IfrsStatementLineItems [Line Items]
Financial assets	$ 1,593,735	$ 59,081	Rp 444,160	£ 556,411	R 868,974	$ 23,614	$ 2,547,749	$ 1,758	£ 542,312	R 157,682	$ 18,670
Total financial liabilities	10,837,386	238,615	911,636	599,719	2,047,930	192,331	8,041,488		479,021	693,633	139,374
Net financial assets / (liabilities)	(9,243,651)	(179,534)	(467,476)	(43,308)	(1,178,955)	(168,717)	(5,493,739)		63,291	(535,951)	(120,704)
Trade receivables [member]
IfrsStatementLineItems [Line Items]
Financial assets	456,069	254	319,973	372,839	26,148		1,073,085		431,400	148,753
Cash And Cash Equivalent [Member]
IfrsStatementLineItems [Line Items]
Financial assets	1,137,666	58,826	124,187	183,572	895,122	23,614	1,474,664	1,758	110,912	8,929	18,670
Trade Payables [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities	3,533,597	2,357	246,397	256,912	204,556	10,092	3,027,751		131,357	116,053	10,334
Other Payables [Member]
IfrsStatementLineItems [Line Items]
Total financial liabilities	$ 7,303,789	$ 236,258	Rp 665,238	£ 342,807	R 1,843,373	$ 182,239	$ 5,013,737		£ 347,664	R 577,580	$ 129,040

- Definition

The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Classes of financial instruments [domain]; Financial liabilities]

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- Definition

The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Classes of financial instruments [domain]; Financial assets; Derivatives [member]]

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