Annual and transition report of foreign private issuers [Sections 13 or 15(d)]
Cover
Cover
Financial Statements
Consolidated Balance Sheets
Consolidated Statements of Operations and Comprehensive Loss
Consolidated Statements of Changes in Stockholders' Equity
Consolidated Statements of Cash Flows
Changes In Liabilities Arising From Financing Activities
Notes to Financial Statements
Cybersecurity Risk Management and Strategy Disclosure
BUSINESS ORGANIZATION AND NATURE OF OPERATIONS
MATERIAL ACCOUNTING POLICY INFORMATION
RECENT ACCOUNTING PRONOUNCEMENTS
BUSINESS COMBINATIONS
CASH AND CASH EQUIVALENTS
TRADE RECEIVABLES
OTHER RECEIVABLES
DUE FROM RELATED PARTIES
DIGITAL ASSETS
INVENTORIES
PREPAID EXPENSES AND OTHER CURRENT ASSETS
PROPERTY, PLANT AND EQUIPMENT
RIGHT OF USE ASSET AND LEASE LIABILITY
INVESTMENTS
GOODWILL
INTANGIBLE ASSETS
DEFERRED TAX ASSETS AND LIABILITIES
DISCONTINUED OPERATIONS
OTHER NON-CURRENT ASSETS
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES
CONTRACT LIABILITIES
LOANS PAYABLE
DUE TO RELATED PARTIES
SHORT TERM DEBT
SHARE CAPITAL
REVENUE
OTHER OPERATING INCOME
GENERAL AND ADMINISTRATIVE EXPENSES
OTHER EXPENSES
INTEREST EXPENSE, NET
OTHER INCOME
INCOME TAX EXPENSE
LOSS PER SHARE
FAIR VALUE INFORMATION
FINANCIAL RISK MANAGEMENT
RELATED PARTIES
KEY MANAGEMENT COMPENSATION
SEGMENT REPORTING
EVENTS AFTER THE REPORTING PERIOD
Accounting Policies
MATERIAL ACCOUNTING POLICY INFORMATION (Policies)
Notes Tables
MATERIAL ACCOUNTING POLICY INFORMATION (Tables)
RECENT ACCOUNTING PRONOUNCEMENTS (Tables)
BUSINESS COMBINATIONS (Tables)
CASH AND CASH EQUIVALENTS (Tables)
TRADE RECEIVABLES (Tables)
OTHER RECEIVABLES (Tables)
DUE FROM RELATED PARTIES (Tables)
DIGITAL ASSETS (Tables)
INVENTORIES (Tables)
PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)
PROPERTY, PLANT AND EQUIPMENT (Tables)
RIGHT OF USE ASSET AND LEASE LIABILITY (Tables)
INVESTMENTS (Tables)
GOODWILL (Tables)
INTANGIBLE ASSETS (Tables)
DEFERRED TAX ASSETS AND LIABILITIES (Tables)
DISCONTINUED OPERATIONS (Tables)
OTHER NON-CURRENT ASSETS (Tables)
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)
CONTRACT LIABILITIES (Tables)
LOANS PAYABLE (Tables)
DUE TO RELATED PARTIES (Tables)
SHARE CAPITAL (Tables)
REVENUE (Tables)
OTHER OPERATING INCOME (Tables)
GENERAL AND ADMINISTRATIVE EXPENSES (Tables)
OTHER EXPENSES (Tables)
INTEREST EXPENSE, NET (Tables)
OTHER INCOME (Tables)
INCOME TAX EXPENSE (Tables)
LOSS PER SHARE (Tables)
FAIR VALUE INFORMATION (Tables)
FINANCIAL RISK MANAGEMENT (Tables)
KEY MANAGEMENT COMPENSATION (Tables)
SEGMENT REPORTING (Tables)
Notes Details
BUSINESS ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative)
SCHEDULE OF USEFUL LIVES OF ITEMS OF PROPERTY AND EQUIPMENT (Details)
SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS (Details)
MATERIAL ACCOUNTING POLICY INFORMATION (Details Narrative)
SCHEDULE OF THE ALLOCATION OF PURCHASE CONSIDERATION TO THE FAIR VALUE OF IDENTIFIABLE ASSETS ACQUIRED AND LIABILITIES (Details)
SCHEDULE OF ACQUISITION METHOD OF ACCOUNTING (Details)
SCHEDULE OF NON CONTROLLING INTERESTS (Details)
SCHEDULE OF FINANCIAL INFORMATION (Details)
BUSINESS COMBINATIONS (Details Narrative)
SCHEDULE OF CASH AND CASH EQUIVALENTS (Details)
SCHEDULE OF DIGITAL ASSETS (Details) (Parenthetical)
SCHEDULE OF ACCOUNTS RECEIVABLE (Details)
SCHEDULE OF PROVISION FOR DOUBTFUL ACCOUNTS (Details)
CASH AND CASH EQUIVALENTS (Details Narrative)
SCHEDULE OF OTHER RECEIVABLES (Details)
SCHEDULE OF DUE FROM RELATED PARTIES (Details)
SCHEDULE OF IMPAIRMENT CREDIT LOSSES (Details)
SCHEDULE OF DIGITAL ASSETS (Details)
DIGITAL ASSETS (Details Narrative)
SCHEDULE OF INVENTORIES (Details)
INVENTORIES (Details Narrative)
SCHEDULE OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details)
SCHEDULE OF PROPERTY AND EQUIPMENT (Details)
SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details)
SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS (Details)
SCHEDULE OF RECOGNISED IN PROFIT OR LOSS (Details)
SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES (Details)
RIGHT OF USE ASSET AND LEASE LIABILITY (Details Narrative)
SCHEDULE OF INVESTMENT AT FAIR VALUE (Details)
SCHEDULE OF INVESTMENT IN JOINT VENTURE (Details)
INVESTMENTS (Details Narrative)
SCHEDULE OF CHANGES IN GOODWILL (Details)
GOODWILL (Details Narrative)
SCHEDULE OF INTANGIBLE ASSETS (Details)
SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS (Details)
INTANGIBLE ASSETS (Details Narrative)
SCHEDULE OF DEFERRED TAX ASSETS AND LIABILITIES (Details)
SCHEDULE OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED (Details)
SCHEDULE OF DISCONTINUED ASSETS AND LIABILITIES (Details)
SCHEDULE OF DISCONTINUED PROFIT OR LOSS (Details)
SCHEDULE OF DISCONTINUED CASH FLOWS (Details)
SCHEDULE OF EARNINGS PER SHARE (Details)
SCHEDULE OF OTHER NON-CURRENT ASSETS (Details)
SCHEDULE OF OTHER NON-CURRENT ASSETS (Details) (Parenthetical)
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details)
SCHEDULE OF CONTRACT LIABILITIES (Details)
SCHEDULE OF RECONCILIATION OF DEFERRED REVENUE (Details)
SCHEDULE OF LOANS PAYABLE (Details)
SCHEDULE OF LINE OF CREDIT FOR WORKING CAPITAL REQUIREMENT (Details)
LOANS PAYABLE (Details Narrative)
SCHEDULE OF LOANS FROM RELATED PARTIES (Details)
DUE TO RELATED PARTIES (Details Narrative)
SHORT TERM DEBT (Details Narrative)
SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS (Details)
SCHEDULE OF OPTION ACTIVITY (Details)
SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING (Details)
SCHEDULE OF DISAGGREGATION OF REVENUE (Details)
SCHEDULE OF OTHER OPERATING INCOME (Details)
SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES (Details)
SCHEDULE OF OTHER EXPENSES (Details)
SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE (Details)
SHARE CAPITAL (Details Narrative)
SCHEDULE OF OTHER INCOME (Details)
SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE (Details)
SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE (Details) (Paranthetical)
SCHEDULE OF LOSS PER SHARE (Details)
SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY (Details)
SCHEDULE OF CURRENCY EXPOSURES (Details)
SCHEDULE OF FOREIGN CURRENCIES DENOMINATED BALANCES (Details)
SCHEDULE OF CONTRACTUAL MATURITY (Details)
SCHEDULE OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS (Details)
SCHEDULE OF DETAILED SEGMENT INFORMATION (Details)
SUMMARY OF DETAILED SEGMENT INFORMATION (Details) (Parenthetical)
SCHEDULE OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION (Details)
EVENTS AFTER THE REPORTING PERIOD (Details Narrative)
SCHEDULE OF PROPERTY AND EQUIPMENT (Details)
v3.25.4
SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)
Dec. 31, 2025
Dec. 31, 2024
IfrsStatementLineItems [Line Items]
Property, plant and equipment
$ 12,946,708
$ 301,531
Land and buildings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
11,808,831
71,034
Leasehold property [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
121,559
Machinery [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
26,343
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
405,581
9,321
Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
65,288
20,566
Office equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
61,774
17,981
IT equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
59,014
20,945
Computer software [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
95,010
4,369
Programs and textbooks [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
58,984
10,179
Spa equipment curtains crockery glassware and linen [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
56,667
147,136
CIP senior secondary school college [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
187,657
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
13,485,334
1,354,150
Gross carrying amount [member] | Land and buildings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
11,885,258
71,034
Gross carrying amount [member] | Leasehold property [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
122,186
Gross carrying amount [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
28,662
Gross carrying amount [member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
542,523
112,467
Gross carrying amount [member] | Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
193,056
134,180
Gross carrying amount [member] | Office equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
95,247
41,809
Gross carrying amount [member] | IT equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
93,608
228,362
Gross carrying amount [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
237,017
216,350
Gross carrying amount [member] | Programs and textbooks [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
62,132
232,510
Gross carrying amount [member] | Spa equipment curtains crockery glassware and linen [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
37,988
317,438
Gross carrying amount [member] | CIP senior secondary school college [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
187,657
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(538,626)
(1,052,619)
Accumulated depreciation and amortisation [member] | Land and buildings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(76,427)
Accumulated depreciation and amortisation [member] | Leasehold property [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(627)
Accumulated depreciation and amortisation [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(2,319)
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(136,942)
(103,146)
Accumulated depreciation and amortisation [member] | Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(127,768)
(113,614)
Accumulated depreciation and amortisation [member] | Office equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(33,473)
(23,828)
Accumulated depreciation and amortisation [member] | IT equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(34,594)
(207,417)
Accumulated depreciation and amortisation [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(142,007)
(211,981)
Accumulated depreciation and amortisation [member] | Programs and textbooks [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
(3,148)
(222,331)
Accumulated depreciation and amortisation [member] | Spa equipment curtains crockery glassware and linen [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
18,679
$ (170,302)
Accumulated depreciation and amortisation [member] | CIP senior secondary school college [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
X
- References
No definition available.
+ Details
Name:
GNS_IfrsStatementLineItems
Namespace Prefix:
GNS_
Data Type:
xbrli:stringItemType
Balance Type:
na
Period Type:
duration
X
- Definition
Property plant and equipments.
+ References
No definition available.
+ Details
Name:
GNS_PropertyPlantAndEquipments
Namespace Prefix:
GNS_
Data Type:
xbrli:monetaryItemType
Balance Type:
debit
Period Type:
instant
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_LandAndBuildingsMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=GNS_LeaseholdPropertyMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MachineryMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_MotorVehiclesMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=GNS_ITEquipmentMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=GNS_ProgramsAndTextbooksMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=GNS_SpaEquipmentCurtainsCrockeryGlasswareAndLinenMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=GNS_CIPSeniorSecondarySchoolCollegeMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type:
X
- Details
Name:
ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix:
Data Type:
na
Balance Type:
Period Type: