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	Jun 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	0.5	0.61	5.72	1.78	2.27	3.29
Short-Term Investments	-	0.01	0.17	0.06	0.23	0.22
Cash & Short-Term Investments	0.5	0.63	5.89	1.84	2.5	3.51
Cash Growth	-82.02%	-89.38%	219.07%	-26.19%	-28.87%	26.82%
Accounts Receivable	1.83	1.87	4.86	1.02	0.95	1.26
Other Receivables	37.05	5.02	0.47	0.19	0.07	0.08
Receivables	38.88	6.89	5.33	1.21	1.02	1.34
Inventory	0.57	0.76	1	0.09	0.11	0.12
Prepaid Expenses	0.49	0.63	0.8	3.35	1.31	0.83
Restricted Cash	0.71	0.71	11.11	-	-	-
Other Current Assets	0	0.03	0.13	-	-	-
Total Current Assets	41.16	9.63	24.25	6.5	4.94	5.81
Property, Plant & Equipment	0.42	0.44	13.12	7.85	9.26	9.59
Long-Term Investments	4.45	0.03	0.03	0.03	0.03	0.03
Goodwill	11.41	11.43	31.69	1.32	1.21	9.99
Other Intangible Assets	14.48	15.26	16.12	1.39	1	6.17
Other Long-Term Assets	6.39	6.42	6.05	0.5	0.52	-
Total Assets	78.3	43.21	91.26	17.6	16.96	31.58
Accounts Payable	3.16	4.41	1.67	1.08	0.82	0.49
Accrued Expenses	2.58	1.1	2.8	1.65	1.31	1.3
Short-Term Debt	0.04	5.03	3.47	-	0.19	0.03
Current Portion of Long-Term Debt	4.19	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	0.23	0.17	0.36	-	0.1	0.14
Current Unearned Revenue	1.92	2.75	5.82	2.56	1.55	3.23
Other Current Liabilities	4.23	1.32	1.58	0.42	0.39	0.01
Total Current Liabilities	16.33	17.25	23.38	7.14	5.38	6.2
Long-Term Debt	1.34	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	3.72	3.71	36.49	-	-	0.03
Total Liabilities	23.67	23.5	77.3	9.61	9.25	12.81
Common Stock	125.36	81.62	108.63	50.92	50.63	26.85
Retained Earnings	-68.36	-59.13	-67.7	-13.49	-9.17	-6.13
Treasury Stock	-	-	-	-	-	-0.49
Comprehensive Income & Other	-8.03	-8.46	-33.78	-33.79	-34.01	-1.45
Total Common Equity	48.96	14.03	7.16	3.64	7.45	18.77
Minority Interest	5.67	5.69	6.79	4.34	0.26	-
Shareholders' Equity	54.63	19.71	13.95	7.99	7.71	18.77
Total Liabilities & Equity	78.3	43.21	91.26	17.6	16.96	31.58
Total Debt	5.57	7.75	25.2	3.18	4.2	6.31
Net Cash (Debt)	-5.07	-7.13	-19.31	-1.34	-1.7	-2.79
Net Cash Per Share	-0.54	-1.28	-8.53	-0.83	-1.35	-3.29
Filing Date Shares Outstanding	11.01	7.39	2.77	2.15	1.62	0.85
Total Common Shares Outstanding	11.01	7.39	2.77	1.62	1.62	0.85
Working Capital	24.82	-7.61	0.87	-0.64	-0.44	-0.4
Book Value Per Share	4.45	1.90	2.58	2.25	4.61	22.10
Tangible Book Value	23.08	-12.66	-40.65	0.93	5.23	2.62
Tangible Book Value Per Share	2.10	-1.71	-14.67	0.57	3.24	3.08
Land	-	-	-	1.49	1.49	1.49
Buildings	-	1.29	1.29	4.4	4.63	3.77
Machinery	-	1.72	1.73	1.39	1.37	1.37
Construction In Progress	-	-	-	-	-	0.83

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