Genius Group Limited (GNS)

Genius Group Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Dec 31, 2023	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	0.61	0.61	5.72	1.78	2.27	3.29
Short-Term Investments	0.01	0.01	0.17	0.06	0.23	0.22
Cash & Short-Term Investments	0.63	0.63	5.89	1.84	2.5	3.51
Cash Growth	-89.38%	-89.38%	219.07%	-26.19%	-28.87%	26.82%
Accounts Receivable	1.87	1.87	4.86	1.02	0.95	1.26
Other Receivables	5.02	5.02	0.47	0.19	0.07	0.08
Receivables	6.89	6.89	5.33	1.21	1.02	1.34
Inventory	0.76	0.76	1	0.09	0.11	0.12
Prepaid Expenses	0.63	0.63	0.8	3.35	1.31	0.83
Restricted Cash	0.71	0.71	11.11	-	-	-
Other Current Assets	0.03	0.03	0.13	-	-	-
Total Current Assets	9.63	9.63	24.25	6.5	4.94	5.81
Property, Plant & Equipment	0.44	0.44	13.12	7.85	9.26	9.59
Long-Term Investments	0.03	0.03	0.03	0.03	0.03	0.03
Goodwill	11.43	11.43	31.69	1.32	1.21	9.99
Other Intangible Assets	15.26	15.26	16.12	1.39	1	6.17
Other Long-Term Assets	6.42	6.42	6.05	0.5	0.52	-
Total Assets	43.21	43.21	91.26	17.6	16.96	31.58
Accounts Payable	4.41	4.41	1.67	1.08	0.82	0.49
Accrued Expenses	1.1	1.1	2.8	1.65	1.31	1.3
Short-Term Debt	5.03	5.03	3.47	-	0.19	0.03
Current Portion of Long-Term Debt	2.47	2.47	6.09	1	0.47	0.46
Current Portion of Leases	-	-	1.59	0.44	0.55	0.54
Current Income Taxes Payable	0.17	0.17	0.36	-	0.1	0.14
Current Unearned Revenue	2.75	2.75	5.82	2.56	1.55	3.23
Other Current Liabilities	1.32	1.32	1.58	0.42	0.39	0.01
Total Current Liabilities	17.25	17.25	23.38	7.14	5.38	6.2
Long-Term Debt	0.26	0.26	2.65	0.85	1.69	3.54
Long-Term Leases	-	-	11.39	0.89	1.31	1.73
Long-Term Deferred Tax Liabilities	2.28	2.28	3.39	0.72	0.88	1.32
Other Long-Term Liabilities	3.71	3.71	36.49	-	-	0.03
Total Liabilities	23.5	23.5	77.3	9.61	9.25	12.81
Common Stock	81.62	81.62	108.63	50.92	50.63	26.85
Retained Earnings	-59.13	-59.13	-67.7	-13.49	-9.17	-6.13
Treasury Stock	-	-	-	-	-	-0.49
Comprehensive Income & Other	-8.46	-8.46	-33.78	-33.79	-34.01	-1.45
Total Common Equity	14.03	14.03	7.16	3.64	7.45	18.77
Minority Interest	5.69	5.69	6.79	4.34	0.26	-
Shareholders' Equity	19.71	19.71	13.95	7.99	7.71	18.77
Total Liabilities & Equity	43.21	43.21	91.26	17.6	16.96	31.58
Total Debt	7.75	7.75	25.2	3.18	4.2	6.31
Net Cash (Debt)	-7.13	-7.13	-19.31	-1.34	-1.7	-2.79
Net Cash Per Share	-1.28	-1.28	-8.53	-0.83	-1.35	-3.29
Filing Date Shares Outstanding	7.39	7.39	2.77	2.15	1.62	0.85
Total Common Shares Outstanding	7.39	7.39	2.77	1.62	1.62	0.85
Working Capital	-7.61	-7.61	0.87	-0.64	-0.44	-0.4
Book Value Per Share	1.90	1.90	2.58	2.25	4.61	22.10
Tangible Book Value	-12.66	-12.66	-40.65	0.93	5.23	2.62
Tangible Book Value Per Share	-1.71	-1.71	-14.67	0.57	3.24	3.08
Land	-	-	-	1.49	1.49	1.49
Buildings	1.29	1.29	1.29	4.4	4.63	3.77
Machinery	1.72	1.72	1.73	1.39	1.37	1.37
Construction In Progress	-	-	-	-	-	0.83

Source: S&P Capital IQ. Standard template. Financial Sources.