Genius Group Announces 177% Net Asset Growth in First Half of 2024

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Genius Group increases Net Asset Value to $54.6 million, reduces net loss per share by 74% in First Half of 2024.

Provides guidance of $75 million net asset value for Full Year with growth in Bitcoin Treasury.

SINGAPORE, Dec. 27, 2024 (GLOBE NEWSWIRE) — Genius Group Limited (NYSE American: GNS) (“Genius Group” or the “Company”), a leading AI-powered, Bitcoin-first education group, today announced its financial results for the first half of 2024.

“Following a rationalization of our operations in the first half of the year, we are extremely pleased to report a stronger balance sheet and a reduction in operational expenses for the first six months of 2024. This trend has continued in the second half, with the launch of our Bitcoin-first strategy and growth of our Bitcoin Treasury.” said Roger Hamilton, CEO of Genius Group.

Genius Group’s unaudited first half financial results are for the operations of the Company excluding financials related to the LZGI transaction signed in January 2024. As previously reported, the Company has voted to rescind that transaction, and the matter is currently in arbitration. The financial highlights for the first half of 2024 is prior to the launch of the Company’s Bitcoin Treasury strategy in the second half of 2024.

Financial Highlights for the First Half of 2024

 

First half revenue of $4.9 million, compared to $11.8 million for first half of 2023, due to the spin off of Entrepreneur Resorts Limited and closure of University of Antelope Valley.

 

First half operating expenses of $10.8 million, compared to $15.4 million for first half of 2023, due to the reduction in operational costs and rationalization of operations in anticipation at the time of the LZGI transaction.

 

First half total loss of ($8.8) million, compared to ($11.4) million for first half of 2023, a reduction of 22.8%.

 

First half loss per share of ($0.84) per basic and diluted share compared to loss per share of ($3.20) per basic and diluted share in first half of 2023, a reduction of 74%.

 

$0.50 million cash and equivalents as of June 30, 2024, compared to $0.6 million as of December 31, 2023.

 

First half total current assets of $41.2 million, compared to $9.6 million as of December 31, 2023, an increase of 329%, due to receivables from the reversal of the LZGI transaction.

 

First half total assets of $78.3 million, compared to $43.2 as of December 31, 2023, an increase of 81%.

 

First half net assets of $54.6 million, compared to $19.7 million as of December 31, 2023, an increase of 177%.

 
 
 

“While the company has put significant focus on various corporate actions, rationalizing its operations and reducing costs in 2024, we have done so while growing our core Edtech business.” said Gaurav Dama, CFO of Genius Group. “We are finishing 2024 with a strong balance sheet and look forward to moving towards a sustainable cash positive operating model anchored by our Bitcoin Treasury plan in 2025.”

Strategic and Operational Highlights for the First Half of 2023

 

Closing $8.25 million public offering in January 2024

 

Launched AI Avatar Tutor Team on GeniusU and expanding AI powered Genius University

 

Launch of Genius City Singapore: Company’s 1st Sovereign AI Education Ecosystem

 

Completion of Warrants Exercise for $3.8 Million Gross Proceeds in May 2024

 

Launch of Abu Dhabi and Dubai Genius Cities, AI Hubs at Abu Dhabi University

 

Rationalization of operations, including closure of University of Antelope Valley

 

Announcement and subsequent decision to rescind asset purchase agreement with LZGI

 
 
 

Recent Strategic and Operational Highlights

 

Completion of reverse stock split in August 2024

 

Closing $150 million ATM offering

 

Restructuring of the Board with appointment of Four new Board Members aligned with Company’s Bitcoin-first strategy.

 

Launch of GeniusGroup.AI to Power Growth of Genius Cities and AI Education

 

Bitcoin Treasury Reserve Strategy and invested $20M to acquire 214 Bitcoin

 

Launched Sponsorship of Bitcoin MENA, Abu Dhabi and Bitcoin 2025, Las Vegas

 

Sponsorship of Consensus Hong Kong and Toronto, and Paris Blockchain Week

 

Acquisition of Bitcoin Learning Platform, XD Academy

 

Launch announcement of Bitcoin Academy and Blockchain Academy in Q1 2025

 
 
 

Following the issues relating to the LZGI transaction, the Company previously withdrew guidance for the year 2024. With the restructuring and realignment of the company to its Bitcoin-first strategy in the second half of 2024, the Company anticipates its Net Asset Value to grow to $75 million for the full year, with over $20 million in its Bitcoin Treasury. The Company is committed to its current path towards profitable, cash positive operations and an initial Bitcoin Treasury target of 1,000 Bitcoin.

Other

The audit opinion of its audited consolidated financial statements for the fiscal year ended December 31, 2023, included in the Company’s Annual Form on 20F filed with the Securities and Exchange Commission on May 15, 2024, prepared as going concern. The Company’s unaudited condensed consolidated financial statements as of June 30, 2024 have been prepared on a going concern basis.

About Genius Group

Genius Group (NYSE: GNS) is a Bitcoin-first business delivering AI powered, education and acceleration solutions for the future of work. Genius Group serves 5.4 million users in over 100 countries through its Genius City model and online digital marketplace of AI training, AI tools and AI talent. It provides personalized, entrepreneurial AI pathways combining human talent with AI skills and AI solutions at the individual, enterprise and government level. To learn more, please visit www.geniusgroup.net.

Investor Notice

Investing in our securities involves a high degree of risk. Before making an investment decision, you should carefully consider the risks, uncertainties and forward-looking statements described in our most recent Annual Report on Form 20-F, as amended for the fiscal year ended December 31, 2023, filed with the SEC on May 15, 2024. If any of these risks were to occur, our business, financial condition or results of operations would likely suffer. In that event, the value of our securities could decline, and you could lose part or all of your investment. The risks and uncertainties we describe are not the only ones facing us. Additional risks not presently known to us or that we currently deem immaterial may also impair our business operations. In addition, our past financial performance may not be a reliable indicator of future performance, and historical trends should not be used to anticipate results in the future. See “Forward-Looking Statements” below.

Forward-Looking Statements

Statements made in this press release include forward-looking statements within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934. Forward-looking statements can be identified by the use of words such as “may,” “will,” “plan,” “should,” “expect,” “anticipate,” “estimate,” “continue,” or comparable terminology. Such forward-looking statements are inherently subject to certain risks, trends and uncertainties, many of which the Company cannot predict with accuracy and some of which the Company might not even anticipate and involve factors that may cause actual results to differ materially from those projected or suggested. Readers are cautioned not to place undue reliance on these forward-looking statements and are advised to consider the factors listed above together with the additional factors under the heading “Risk Factors” in the Company’s Annual Reports on Form 20-F, as may be supplemented or amended by the Company’s Reports of a Foreign Private Issuer on Form 6-K. The Company assumes no obligation to update or supplement forward-looking statements that become untrue because of subsequent events, new information or otherwise.

GENIUS GROUP LIMITED AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION
(In US Dollars)

 
 
As of June 30,
2024
 
 
As of December 31, 2023
 

 
 
(Unaudited)
 
 
(Audited)
 

Assets
 
 
 
 
 
 
 
 

Current Assets
 
 
 
 
 
 
 
 

Cash and cash equivalents
 
 
500,329
 
 
 
614,753
 

Restricted cash
 
 
711,026
 
 
 
711,026
 

Accounts receivable, net
 
 
1,834,827
 
 
 
1,868,931
 

Other receivables
 
 
36,875,097
 
 
 
50,465
 

Due from related parties
 
 
169,969
 
 
 
4,966,733
 

Inventories
 
 
574,464
 
 
 
755,284
 

Prepaid expenses and other current assets
 
 
489,296
 
 
 
666,673
 

Total Current Assets
 
 
41,155,301
 
 
 
9,633,865
 

Property and equipment, net
 
 
421,952
 
 
 
456,751
 

Other investments
 
 
4,454,338
 
 
 
28,698
 

Investments in joint venture
 
 
369
 
 
 
379
 

Other receivables
 
 
766,076
 
 
 
770,994
 

Due from related parties
 
 
5,602,470
 
 
 
5,628,298
 

Goodwill
 
 
11,405,622
 
 
 
11,425,148
 

Intangible assets, net
 
 
14,476,868
 
 
 
15,250,751
 

Other non-current assets
 
 
18,889
 
 
 
18,889
 

Total Assets
 
 
78,301,886
 
 
 
43,213,773
 

Liabilities and Shareholders’ Equity
 
 
 
 
 
 
 
 

Current Liabilities
 
 
 
 
 
 
 
 

Accounts payable
 
 
3,156,964
 
 
 
4,406,850
 

Accrued expenses and other current liabilities
 
 
2,575,505
 
 
 
2,419,205
 

Contract Liability
 
 
1,916,179
 
 
 
2,750,137
 

Income tax payable
 
 
225,663
 
 
 
174,738
 

Loans payable – current portion
 
 
4,185,652
 
 
 
2,467,656
 

Due to related parties
 
 
4,234,079
 
 
 
4,907,181
 

Convertible debt obligations, current portion
 
 

 
 
 

 

Short term debt
 
 
40,000
 
 
 
122,415
 

Total Current Liabilities
 
 
16,334,042
 
 
 
17,248,182
 

Due to related parties
 
 
1,807
 
 
 
1,820
 

Loans payable – non-current portion
 
 
1,343,664
 
 
 
254,455
 

Deferred tax liability
 
 
2,280,324
 
 
 
2,280,323
 

Derivative liabilities
 
 
3,714,000
 
 
 
3,714,000
 

Total Liabilities
 
 
23,673,838
 
 
 
23,498,780
 

Commitments and Contingencies Shareholders’ Equity:
 
 
 
 
 
 
 
 

Contributed capital
 
 
125,355,215
 
 
 
81,617,864
 

Reserves
 
 
(8,031,640
)
 
 
(8,459,565
)

Accumulated deficit
 
 
(68,362,461
)
 
 
(59,132,781
)

Capital and reserves attributable to owners of Genius Group Ltd
 
 
48,961,114
 
 
 
14,025,518
 

Non controlling interest
 
 
5,666,934
 
 
 
5,689,475
 

Total Shareholders’ Equity
 
 
54,628,048
 
 
 
19,714,993
 

Total Liabilities and Shareholders’ Equity
 
 
78,301,886
 
 
 
43,213,773
 


GENIUS GROUP LIMITED AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
(In US Dollars)

 
 
June 30, 2024
 
 
June 30, 2023
 

 
 
(Unaudited)
 
 
(Unaudited)
 

Revenue
 
$
4,880,309
 
 
$
11,795,714
 

Cost of revenue
 
 
(3,149,970
)
 
 
(5,593,340
)

Gross profit
 
 
1,730,339
 
 
 
6,202,374
 

Operating (Expenses) Income
 
 
 
 
 
 
 
 

General and administrative
 
 
(9,510,000
)
 
 
(13,672,668
)

Depreciation and amortization
 
 
(729,690
)
 
 
(919,568
)

Other operating income
 
 
19,238
 
 
 
1,213
 

Legal expenses
 
 
(531,252
)
 
 
(776,867
)

Loss from foreign currency transactions
 
 
(54,916
)
 
 
2,425
 

Total operating expenses
 
 
(10,806,620
)
 
 
(15,365,465
)

Loss from Operations
 
 
(9,076,281
)
 
 
(9,163,091
)

(Expense) Income
 
 
 
 
 
 
 
 

Interest expense, net
 
 
(223,614
)
 
 
(1,999,361
)

Other expense
 
 

 
 
 
(5,227
)

Other income
 
 
47,673
 
 
 
68,311
 

Total Other Expense
 
 
(175,941
)
 
 
(1,936,277
)

Loss Before Income Tax
 
 
(9,252,222
)
 
 
(11,099,368
)

Income Tax Benefit
 
 

 
 
 
324,666
 

Net Loss
 
 
(9,252,222
)
 
 
(10,774,702
)

Other comprehensive income:
 
 
 
 
 
 
 
 

Foreign currency translation
 
 
427,926
 
 
 
(599,818
)

Total Comprehensive Loss
 
 
(8,824,296
)
 
 
(11,374,520
)

Total Comprehensive Loss is attributable to:
 
 
 
 
 
 
 
 

Owners of Genius Group Ltd
 
 
(8,801,755
)
 
 
(10,746,977
)

Non controlling interest
 
 
(22,541
)
 
 
(627,543
)

Total Comprehensive Loss
 
 
(8,824,296
)
 
 
(11,374,520
)

Weighted-average number of shares outstanding, basic and diluted
 
 
11,009,270
 
 
 
3,366,848
 

Basic and diluted loss per share from continuing operations
 
 
(0.84
)
 
 
(3.20
)


GENIUS GROUP LIMITED AND SUBSIDIARIES
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(In US Dollars)

 
 
For the Six months Ended
 

 
 
June 30, 2024
 
 
June 30, 2023
 

 
 
(Unaudited)
 
 
(Unaudited)
 

Cash Flows from Operating Activities
 
 
 
 
 
 

Net loss
 
$
(9,252,222
)
 
$
(10,774,702
)

Adjustments to reconcile net loss to net cash used in operating activities:
 
 
 
 
 
 
 
 

Stock-based compensation
 
 
618,543
 
 
 
402,565
 

Depreciation and amortization
 
 
1,019,961
 
 
 
1,208,772
 

Provision for interest expense
 
 
223,614
 
 
 
1,277,162
 

Provision for doubtful accounts
 
 
(321,898
)
 
 
170,318
 

Gain on foreign exchange transactions
 
 
54,916
 
 
 
(2,425
)

Interest expense on lease liabilities
 
 

 
 
 
444,553
 

Changes in operating assets and liabilities:
 
 
 
 
 
 
 
 

Accounts receivable
 
 
34,104
 
 
 
842,905
 

Other receivable
 
 
(5,904,240
)
 
 
(3,556
)

Prepaid expenses and other current assets
 
 
(177,083
)
 
 
(147,408
)

Inventories
 
 
180,820
 
 
 
(169,751
)

Accounts payable
 
 
(1,249,885
)
 
 
551,988
 

Accrued expenses and other current liabilities
 
 
156,300
 
 
 
(417,574
)

Contract Liability
 
 
(833,958
)
 
 
(1,341,138
)

Deferred tax liability
 
 

 
 
 
(90,613
)

Income tax payable
 
 
50,926
 
 
 
(485,980
)

Other non-current asset
 
 

 
 
 
178
 

Total adjustments
 
 
(6,147,880
)
 
 
2,239,996
 

Net Cash Used in Operating Activities
 
 
(15,400,102
)
 
 
(8,534,706
)

Cash Flows from Investing Activities
 
 
 
 
 
 
 
 

Internally developed software
 
 
(239,156
)
 
 
(322,419
)

Purchase of property and equipment
 
 
(41,720
)
 
 
(111,151
)

Acquisitions
 
 

 
 
 
(2,299,231
)

Purchase of investment
 
 
(426,182
)
 
 
(20,000
)

Net Cash Used in Investing Activities
 
 
(707,058
)
 
 
(2,752,801
)

Cash Flows from Financing Activities
 
 
 
 
 
 
 
 

Amount due to/from related party, net
 
 
150,042
 
 
 
726,648
 

Interest paid
 
 
(223,614
)
 
 

 

Proceeds from convertible debt, net of issuance costs
 
 

 
 
 
8,923,994
 

Proceeds from equity issuances
 
 
13,457,414
 
 
 

 

Lease liabilities
 
 

 
 
 
(639,096
)

Proceeds from loan
 
 
4,970,269
 
 
 

 

Repayment of loan
 
 
(2,245,479
)
 
 
(170,000
)

Net Cash Provided by Financing Activities
 
 
16,108,632
 
 
 
8,841,546
 

Effect of Exchange Rate Changes on Cash
 
 
(115,896
)
 
 
(650,176
)

Net (Decrease) in Cash
 
 
(114,424
)
 
 
(3,096,135
)

Cash – Beginning of year
 
 
614,753
 
 
 
5,720,569
 

Cash – End of period
 
 
500,329
 
 
 
2,624,432
 


Summary Combined Consolidated Financial Data

 
 
Unaudited Financials Six Months Ended (USD 000’s)
 
 
Audited Financials Year Ended (USD 000’s)
 

Summary Income Data:
 
June 30, 2024
 
 
June 30, 2023
 
 
December 31, 2023
 
 
December 31, 2022
 

Revenue
 
 
4,880
 
 
 
11,796
 
 
 
23,063
 
 
 
18,194
 

Cost of revenue
 
 
(3,150
)
 
 
(5,593
)
 
 
(11,127
)
 
 
(9,555
)

Gross profit
 
 
1,730
 
 
 
6,203
 
 
 
11,936
 
 
 
8,639
 

Other Operating Income
 
 
19
 
 
 
4
 
 
 
344
 
 
 
144
 

Operating Expenses
 
 
(10,826
)
 
 
(15,369
)
 
 
(48,347
)
 
 
(51,121
)

Operating Loss
 
 
(9,077
)
 
 
(9,162
)
 
 
(36,067
)
 
 
(42,338
)

Other income
 
 
48
 
 
 
68
 
 
 
32,981
 
 
 
418
 

Other Expense
 
 
(224
)
 
 
(2,005
)
 
 
(3,704
)
 
 
(15,151
)

Net Loss Before Tax
 
 
(9,253
)
 
 
(11,099
)
 
 
(6,790
)
 
 
(57,070
)

Tax Expense
 
 

 
 
 
325
 
 
 
1,079
 
 
 
1,063
 

Net Loss After Tax
 
 
(9,253
)
 
 
(10,774
)
 
 
(5,711
)
 
 
(56,007
)

Other Comprehensive Income
 
 
428
 
 
 
(600
)
 
 
(204
)
 
 
290
 

Total Loss
 
 
(8,825
)
 
 
(11,374
)
 
 
(5,915
)
 
 
(56,297
)

Net income per share, basic and diluted
 
 
(0.84
)
 
 
(3.20
)
 
 
(1.00
)
 
 
(24.7
)

Weighted-average number of shares outstanding, basic and diluted
 
 
11,009,270
 
 
 
3,366,848
 
 
 
5,550,197
 
 
 
2,263,437
 

 
 
Unaudited Financials Six Months Ended, (USD 000’s)
 
 
Audited Financials Year Ended (USD 000’s)
 

 
 
June 30, 2024
 
 
December 31, 2023
 
 
December 31, 2022
 

Summary Balance Sheet Data:
 
 
 
 
 
 
 
 
 
 
 
 

Total current assets
 
 
41,155
 
 
 
9,634
 
 
 
24,251
 

Total non-current assets
 
 
37,147
 
 
 
33,580
 
 
 
67,009
 

Total Assets
 
 
78,302
 
 
 
43,214
 
 
 
91,260
 

Total current liabilities
 
 
16,334
 
 
 
17,248
 
 
 
23,378
 

Total non-current liabilities
 
 
7,340
 
 
 
6,251
 
 
 
53,927
 

Total Liabilities
 
 
23,674
 
 
 
23,499
 
 
 
77,305
 

Total Shareholders’ Equity
 
 
54,628
 
 
 
19,715
 
 
 
13,955
 

Total Liabilities and Shareholders’ Equity
 
 
78,302
 
 
 
43,214
 
 
 
91,260
 


Non-IFRS Financial Measure

We have included Adjusted EBITDA because it is a key measure used by our management and board of directors to understand and evaluate our core operating performance and trends, to prepare and approve our annual budget and to develop short- and long-term operational plans. In particular, the exclusion of certain expenses in calculating Adjusted EBITDA can provide a useful measure for period-to-period comparisons of our core business.

We calculate Adjusted EBITDA as net profit / loss for the period plus income taxes and social contribution plus / minus finance revenue /expense result plus depreciation and amortization plus impairments plus revaluation adjustment of contingent liabilities plus share-based compensation expenses plus bad debt provision.

Derived from Financial Statements

 
 
Genius Group Unaudited Financials Six Months Ended (USD 000’s)
 
 
Group Audited Financials Year Ended (USD 000’s)
 

 
 
June 30,
2024
 
 
June 30,
2023
 
 
December 31,
2023
 
 
December 31,
2022
 

Net (Loss)
 
 
(9,253
)
 
 
(10,775
)
 
 
(5,711
)
 
 
(56,007
)

Tax Expense
 
 

 
 
 
(325
)
 
 
(1,079
)
 
 
1,064
 

Interest Expense, net
 
 
224
 
 
 
1,999
 
 
 
3,695
 
 
 
1,312
 

Depreciation and Amortization
 
 
1,020
 
 
 
1,209
 
 
 
3,271
 
 
 
2,351
 

Legal expense (non recurring)
 
 
531
 
 
 

 
 
 
1,178
 
 
 

 

Impairments
 
 

 
 
 

 
 
 
15,372
 
 
 
28,246
 

Revaluation adjustment of Contingent
Liabilities
 
 

 
 
 

 
 
 
(32,775
)
 
 
13,838
 

Stock Based Compensation
 
 
619
 
 
 
403
 
 
 
10
 
 
 
1,309
 

Bad Debt Provision
 
 
210
 
 
 
170
 
 
 
2,822
 
 
 
1,509
 

Adjusted EBITDA
 
 
(6,650
)
 
 
(7,319
)
 
 
(13,217
)
 
 
(8,505
)


Contacts 

Investors:

Investor Relations Team
Email: investor@geniusgroup.net

Media Contacts:

MZ Group – MZ North America
(949) 259-4987
GNS@mzgroup.us
www.mzgroup.us

 

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