Genius Group Limited (GNS) F-1/A 7 Nov 23 Registration statement (foreign) (amended) Financial data

Cover

Cover	6 Months Ended
	Jun. 30, 2023
Cover [Abstract]
Document Type	F-1/A
Amendment Flag	true
Amendment Description	AMENDMENT NO. 2
Entity Registrant Name	GENIUS GROUP LIMITED
Entity Central Index Key	0001847806
Entity Emerging Growth Company	true
Elected Not To Use the Extended Transition Period	false

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Position - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Current Assets
Cash and cash equivalents	$ 2,624,432	$ 5,720,569	$ 1,784,938
Restricted cash		11,108,816
Accounts receivable, net	3,843,414	4,856,637	1,018,003
Other receivables	88,594	120,304	66,000
Income tax receivable	130,957
Due from related parties	252,060	351,357	44,245
Inventories	1,171,728	1,001,977	92,530
Prepaid expenses and other current assets	1,238,196	1,090,787	3,490,446
Total Current Assets	9,349,381	24,250,447	6,496,162
Property and equipment, net	203,934	563,131	6,776,116
Operating lease right-of-use asset	12,344,687	12,573,710	1,077,241
Investments at fair value	44,413	29,071	29,069
Goodwill	31,677,406	31,688,887	1,320,100
Intangible assets, net	15,421,531	16,107,293	1,394,969
Other receivables	767,982	732,716
Due from related parties	5,566,247	5,288,264
Other non-current assets	26,286	26,108	501,750
Total Assets	75,401,867	91,259,627	17,595,407
Current Liabilities
Accounts payable	2,224,294	1,672,306	1,078,381
Accrued expenses and other current liabilities	3,391,966	3,809,540	2,064,302
Deferred revenue	5,050,855	6,391,993	2,561,912
Income tax payable		355,023
Due to related parties		2,932,090	425,551
Operating lease liabilities – current portion	1,325,839	1,590,538	436,271
Loans payable – current portion	330,108	334,391	65,415
Loans payable – related parties – current portion	1,018,628	2,932,090
Convertible debt obligations, current portion	3,773,790	5,752,328	507,765
Short term debt	369,245	539,245
Total Current Liabilities	17,484,725	23,377,454	7,139,597
Due to related parties	1,812	1,729
Operating lease liabilities – non-current portion	11,436,814	11,394,337	894,589
Loans payable – non-current portion	412,121	428,025	85,858
Convertible debt obligations, non-current portion	137,500	2,223,523	766,245
Deferred tax liability	3,300,516	3,391,129	723,122
Derivative liabilities	36,488,594	36,488,594
Total Liabilities	69,262,082	77,304,791	9,609,411
Commitments and Contingencies
Stockholders’ Equity:
Contributed capital	114,218,578	110,534,000	50,924,276
Subscriptions receivable	(1,900,857)	(1,900,857)	(1,900,857)
Reserves	(33,697,262)	(32,933,714)	(31,888,638)
Accumulated deficit	(78,522,639)	(68,539,210)	(13,493,684)
Capital and reserves attributable to owners of Genius Group Ltd	97,820	7,160,219	3,641,097
Non controlling interest	6,041,965	6,794,617	4,344,899
Total Stockholders’ Equity	6,139,785	13,954,836	7,985,996
Total Liabilities and Stockholders’ Equity	$ 75,401,867	$ 91,259,627	$ 17,595,407

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Profit or loss [abstract]
Revenue	$ 11,795,714	$ 5,343,247	$ 18,193,616	$ 8,294,804	[1]
Cost of revenue	(5,593,340)	(3,112,654)	(9,554,327)	(5,537,346)	[1]
Gross profit	6,202,374	2,230,593	8,639,289	2,757,458	[1]
Operating (Expenses) Income
General and administrative	(13,672,668)	(5,249,054)	(21,073,794)	(7,211,204)	[1]
Depreciation and amortization	(919,568)	(178,807)	(1,182,413)	(38,864)	[1]
Other operating income	1,213	166,001	144,396	490,300	[1]
Impairment loss			(28,246,010)		[1]
Legal expenses	(776,867)
Loss from foreign currency transactions	2,425	58,759	135,625	(166,174)	[1]
Total operating expenses	(15,365,465)	(5,203,101)	(50,222,196)	(6,925,942)	[1]
Loss from Operations	(9,163,091)	(2,972,508)	(41,582,907)	(4,168,484)	[1]
(Expense) Income
Other income	68,311	30,713	418,437		[1]
Revaluation adjustment of contingent liabilities			(13,838,197)		[1]
Interest expense, net	(1,999,361)	(99,298)	(1,312,476)	(449,566)	[1]
Impairment loss		(480,372)
Other expense	(5,227)
Total Other Expense	(1,936,277)	(548,957)	(14,732,236)	(449,566)	[1]
Loss Before Income Tax	(11,099,368)	(3,521,465)	(56,315,143)	(4,618,050)	[1]
Income Tax Benefit	324,666	24,238	1,063,596	128,852	[1]
Net Loss	(10,774,702)	(3,497,227)	(55,251,547)	(4,489,198)	[1]
Other comprehensive income:
Foreign currency translation	(599,818)	(69,375)	(1,045,076)	230,081	[1]
Total Comprehensive Loss	(11,374,520)	(3,566,602)	(56,296,623)	(4,259,117)	[1]
Net Loss is attributed to:
Owners of Genius Group Ltd	(10,147,159)	(3,351,554)	(55,045,526)	(4,315,239)	[1]
Non-controlling interest	(627,543)	(145,673)	(206,021)	(173,959)	[1]
Net Loss	(10,774,702)	(3,497,227)	(55,251,547)	(4,489,198)	[1]
Total Comprehensive Loss is attributable to:
Owners of Genius Group Ltd	(10,746,977)	(3,420,929)	(56,090,602)	(4,085,158)	[1]
Non controlling interest	$ (627,543)	$ (145,673)	$ (206,021)	$ (173,959)	[1]
Basic earnings (loss) per share from continuing operations	$ (0.32)	$ (0.20)	$ (2.44)	$ (0.28)
Diluted earnings (loss) per share from continuing operations	$ (0.32)	$ (0.20)	$ (2.44)	$ (0.28)
Weighted-average number of shares outstanding, basic	33,668,483	17,794,634	22,634,366	16,155,812
Weighted-average number of shares outstanding, diluted	33,668,483	17,794,634	22,634,366	16,155,812
Number of shares outstanding, basic			27,705,227	16,155,812
Number of shares outstanding, diluted			27,705,227	16,155,812
[1]Restatement details in Note 2

Codensed Consolidated Statement

Codensed Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Issued capital [member]	Non-controlling interests [member]	Subscriptions receivable [member]	Reserve of exchange differences on translation [member]	Other reserves [member]	Retained earnings [member]	Total
Balance, value at Dec. 31, 2020	$ 50,630,439	$ 257,154	$ (1,900,857)	$ 1,788,051	$ (33,900,850)	$ (9,167,848)	$ 7,706,089
Balance, shares at Dec. 31, 2020	16,155,812
IfrsStatementLineItems [Line Items]
Net loss						(4,489,198)	(4,489,198)	[1]
Adjustment against capital and retained earnings					(16,517)		(16,517)
Foreign currency translation adjustments				230,081			230,081	[1]
Shares issued for cash	3,127,442						3,127,442
Shares issued in satisfaction of liability
Shares issued for conversion of convertible notes	$ 181,175						181,175
Shares issued for conversion of convertible notes, shares
Funds received for shares to be issued		953,087					953,087
Share based compensation	$ 293,837						293,837
Share based compensation, shares
Non-controlling interest	$ (3,308,617)	3,134,658		10,597		163,362
Foreign currency translation adjustments				(230,081)			(230,081)	[1]
Balance, value at Dec. 31, 2021	$ 50,924,276	4,344,899	(1,900,857)	2,028,729	(33,917,367)	(13,493,684)	7,985,996
Balance, shares at Dec. 31, 2021	16,155,812
IfrsStatementLineItems [Line Items]
Net loss		(135,248)				(3,361,979)	(3,497,227)
Foreign currency translation adjustments				(69,375)			(69,375)
Shares issued for cash		2,556,739					2,556,739
Shares issued for conversion of convertible notes	$ 229,237						229,237
Shares issued for conversion of convertible notes, shares	38,206
Share based compensation	$ 106,685						106,685
Proceeds from IPO (net)	$ 15,402,858						15,402,858
Proceeds from IPO (net), shares	3,913,412
Share options Genius Group IPO April 2022	$ 273,476						273,476
Share options GG IPO April 2022, shares	45,578
Share issued for IPO acquisition	$ 27,046,599						27,046,599
Shares issued for IPO acquisition, shares	4,621,441
Foreign currency translation adjustments				69,375			69,375
Adjustment against capital and retained earnings	(23)	89,076	(53,558)	(10,566)	(2,979,276)	331,854	(2,622,493)
2021 Genius Group Employee Share option	45,390						45,390
2022 Management Options	(1,758)						(1,758)
Balance, value at Jun. 30, 2022	$ 94,026,740	6,855,466	(1,954,415)	2,087,538	(36,896,643)	(16,523,809)	47,594,877
Balance, shares at Jun. 30, 2022	24,774,449
Balance, value at Dec. 31, 2021	$ 50,924,276	4,344,899	(1,900,857)	2,028,729	(33,917,367)	(13,493,684)	7,985,996
Balance, shares at Dec. 31, 2021	16,155,812
IfrsStatementLineItems [Line Items]
Net loss		(206,021)				(55,045,526)	(55,251,547)
Foreign currency translation adjustments				(1,045,076)			(1,045,076)
Shares issued for cash		2,655,739					2,655,739
Shares issued for conversion of convertible notes	$ 7,829,607						7,829,607
Shares issued for conversion of convertible notes, shares	1,554,097
Share based compensation	$ 1,308,784						1,308,784
Share based compensation, shares	109,923
Proceeds from IPO (net)	$ 15,202,858						15,202,858
Proceeds from IPO (net), shares	3,913,410
Share options Genius Group IPO April 2022	$ 270,476						270,476
Share options GG IPO April 2022, shares	45,580
Share issued for IPO acquisition	$ 35,098,001						35,098,001
Shares issued for IPO acquisition, shares	5,975,407
Shares cancelled in satisfaction of liability, net of derivative liability	$ (100,002)						(100,002)
Shares cancelled in satisfaction of liability, net of derivative liability, shares	(49,002)
Foreign currency translation adjustments				1,045,076			1,045,076
Balance, value at Dec. 31, 2022	$ 110,534,000	6,794,617	(1,900,857)	983,653	(33,917,367)	(68,539,210)	13,954,836
Balance, shares at Dec. 31, 2022	27,705,227
IfrsStatementLineItems [Line Items]
Net loss		(627,543)				(10,147,159)	(10,774,702)
Foreign currency translation adjustments				(763,548)		163,730	(599,818)
Shares issued for conversion of convertible notes	$ 6,994,299						6,994,299
Shares issued for conversion of convertible notes, shares	23,045,670
Share based compensation	$ 402,565						402,565
Share based compensation, shares
Convertible loan adjustment for outstanding note, net	$ (3,837,395)						(3,837,395)
Shares issued by conversion from ERL and GeniusU	$ 125,109	(125,109)
Shares issued by conversion from ERL and GeniusU, shares	149,160
Foreign currency translation adjustments				763,548		(163,730)	599,818
Balance, value at Jun. 30, 2023	$ 114,218,578	$ 6,041,965	$ (1,900,857)	$ 220,105	$ (33,917,367)	$ (78,522,639)	$ 6,139,785
Balance, shares at Jun. 30, 2023	50,900,057
[1]Restatement details in Note 2

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022		Dec. 31, 2021
Cash Flows From Operating Activities
Net loss	$ (10,774,702)	$ (3,497,227)	$ (55,251,547)		$ (4,489,198)	[1]
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation	402,565	150,317	1,308,784		293,837
Depreciation and amortization	1,208,772	835,757	2,350,640	[2],[3]	1,574,913	[2],[3]
Deferred income taxes	(90,613)	(29,679)	(1,284,166)		105,650
Gain on foreign exchange transactions	(2,425)	(58,759)	(135,625)		166,174
Provision for interest expense	1,277,162
Provision for doubtful accounts	170,318		(1,509,486)		(39,108)
Impairment loss		480,372	28,246,010
Revaluation adjustment on contingent liabilities			13,838,197
Amortization of debt discount					140,837
Interest expense on lease liabilities	444,553	58,026	491,336		131,291
Changes in operating assets and liabilities:
Accounts receivable	842,905	(480,438)	1,161,349		(30,554)
Other receivable	(3,556)		(19,138)		(66,000)
Prepaid expenses and other current assets	(147,407)	(1,840,348)	1,489,459		(1,927,176)
Inventory	(169,751)	(3,651)	(545,449)		20,013
Accounts payable	551,988	430,633	(107,372)		256,562
Accrued expenses and other current liabilities	(417,574)	(609,406)	751,442		254,080
Deferred revenue	(1,341,138)	82,841	996,324		1,015,200
Current tax provision			220,570		(257,953)
Income tax payable	(485,980)		(237,759)
Other non-current liabilities					(217,291)
Other non-current asset	178
Total adjustments	2,239,996	(984,335)	47,015,116		1,420,475
Net Cash Used In Operating Activities	(8,534,705)	(4,481,562)	(8,236,431)		(3,068,723)
Cash Flows From Investing Activities
Internally developed software	(322,419)	(313,876)	(743,995)		(804,314)
Acquisitions	(2,299,231)	(2,116,456)	(8,843,458)
Purchase of equipment	(111,151)	(79,455)	(222,680)		(77,797)
Acquisition of intangible			(279,356)
Deposit on investment in UAV		(6,604,194)
Purchase of investment	(20,000)	(80,514)
Net Cash Used In Investing Activities	(2,752,801)	(9,194,496)	(10,089,489)		(882,111)
Cash Flows From Financing Activities
Amount due to/from related party, net	726,649	(338,280)	(221,842)		(154,345)
Proceeds from derivative liability, net			(250,000)
Advance received for share issuances					953,087
Proceeds from IPO, net		18,060,447	17,308,453
Proceeds from convertible debt, net of issuance costs	8,923,994		4,184,964
Proceeds from equity issuances		2,605,215	2,701,215		3,127,442
Issuance from convertible debt		(147,582)	(509,311)
Lease liabilities	(639,096)	(306,811)	(957,430)		(758,522)
Proceeds from Loan			972,593
Repayment of loan	(170,000)	(192,465)	(1,285,181)		(71,967)
Net Cash Provided By Financing Activities	8,841,547	19,680,524	21,943,461		3,095,695
Net (Decrease) Increase In Cash	(3,096,137)	5,791,649	3,617,541		(855,139)
Effect of Exchange Rate Changes on Cash	(650,096)	(212,817)	318,090		366,926
Cash – Beginning of year	5,720,569	1,784,938	1,784,938		2,273,151
Cash – End of period	$ 2,624,432	$ 7,576,587	5,720,569		1,784,938
Supplemental Disclosures of Cash Flow Information:
Cash paid during the period for interest			847,520		202,176
Non-Cash Investing and Financing Activities
Fair value of shares issued in satisfaction of a liability			350,000
Fair value of shares issued for the acquisition of entities			35,098,001
Fair value of shares issued for conversion of convertible notes			$ 7,829,607		$ 293,837
[1]Restatement details in Note 2[2]Consists of $ 577,998 426,740 667,217 0 590,228 1,109,309 515,197 38,864

BUSINESS ORGANIZATION AND NATUR

BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Business Organization And Nature Of Operations
BUSINESS ORGANIZATION AND NATURE OF OPERATIONS	NOTE 1 — BUSINESS ORGANIZATION AND NATURE OF OPERATIONS Genius Group Ltd. (“Company”) is an entrepreneur Edtech and education group, with a mission to disrupt the current education model with a student-centered, life-long learning curriculum that prepares students with the leadership, entrepreneurial and life skills to succeed in today’s market. The Company operates through its main subsidiaries, GeniusU Ltd (“GU”), Entrepreneur Resorts (“ERL”), Education Angels (“EA”), University of Antelope Valley (“UAV”), E-Squared Education (“ESQ”), Property and Mastermind Networks Limited (“PIN”) and Revealed Films (“RF”). The Company owns 100 96.5 95.4 GU, a Singapore company, which provides a full entrepreneur education system business development tools and management consultancy services to entrepreneurs. ERL was incorporated in Seychelles, and represents a group of resorts, retreats, and co-working cafes for entrepreneurs. ERL owns resorts in Bali and South Africa which run entrepreneur retreats and workshops. It also owns Genius Café, an entrepreneur beach club in Bali, and Genius Central Singapore Pte Ltd, an entrepreneur co-working hub in Singapore. EA generates revenue from parents of young children from 0-5 years old paying for an EA trained educator to both educate and care for their child. EA is required to be approved and in compliance by the New Zealand Ministry of Education (“MOE”) in order to operate and receive government funding. EA is approved by the MOE and 50% of EA educator fees are paid by the New Zealand Government. UAV is an accredited university based on a 10-acre campus in the United States. It offers career-focused on-campus and online programs at the master’s, bachelor’s, and associate degree level, as well as certificate and continuing education programs in several high-demand sectors. ESQ is an entrepreneur education campus in South Africa, providing a full range of programs from pre-primary through primary school, secondary school, and vocational college. PIN is a United Kingdom private limited company. PIN provides investment education through its fifty city chapters and monthly events in England, held both virtually and in-person. RF is a United States based media production company that specializes in multi-part documentaries that cover topics such as wealth building, health and nutrition, medical issues, religion, and political matters. The three regions the Company operates in are: APAC (Asia Pacific, North Asia, and Australia); EMEA (Europe, Middle East, and Africa); and NASA (North America and South America). In January 2020, the World Health Organization declared the COVID 19 virus an international pandemic. The imposed ‘lock down’ and associated social distancing measures have had a significant effect on economic activity and have hurt in particular businesses in the travel, entertainment, and leisure sectors. To cater to this unprecedented pandemic scenario, governments across the globe have enacted many emergency funding and support schemes in order to alleviate the hopefully short-term liquidity difficulties encountered by businesses and individuals. Such measures include corporate guarantee and liquidity measures, deferral of state taxes and/or suspension for debt obligations, measures to allow businesses to implement forbearance and furlough measures while the employees receive reasonable proportion of salaries and benefits. The Company has been able to avail itself of such measures as available to it which has been of assistance to survive the financial impact of the pandemic.	NOTE 1 — BUSINESS ORGANIZATION AND NATURE OF OPERATIONS Genius Group Ltd. (“Company”) is an entrepreneur Edtech and education group, with a mission to disrupt the current education model with a student-centered, life-long learning curriculum that prepares students with the leadership, entrepreneurial and life skills to succeed in today’s market. The Company operates through its main subsidiaries, GeniusU Ltd (“GU”), Entrepreneur Resorts (“ERL”), Education Angels (“EA”), University of Antelope Valley (“UAV”), E-Squared Education (“ESQ”), Property and Mastermind Networks Limited (“PIN”) and Revealed Films (“RF”). The Company owns 100% 96.5% 95.4% GU, a Singapore company, which provides a full entrepreneur education system business development tools and management consultancy services to entrepreneurs. ERL was incorporated in Seychelles, and represents a group of resorts, retreats, and co-working cafes for entrepreneurs. ERL owns resorts in Bali and South Africa which run entrepreneur retreats and workshops. It also owns Genius Café, an entrepreneur beach club in Bali, and Genius Central Singapore Pte Ltd, an entrepreneur co-working hub in Singapore. EA generates revenue from parents of young children from 0-5 years old paying for an EA trained educator to both educate and care for their child. EA is required to be approved and in compliance by the New Zealand Ministry of Education (“MOE”) in order to operate and receive government funding. EA is approved by the MOE and 50% of EA educator fees are paid by the New Zealand Government. UAV is an accredited university based on a 10-acre campus in the United States. It offers career-focused on-campus and online programs at the master’s, bachelor’s, and associate degree level, as well as certificate and continuing education programs in several high-demand sectors. ESQ is an entrepreneur education campus in South Africa, providing a full range of programs from pre-primary through primary school, secondary school, and vocational college. PIN is a United Kingdom private limited company. PIN provides investment education through its fifty city chapters and monthly events in England, held both virtually and in-person. RF is a United States based media production company that specializes in multi-part documentaries that cover topics such as wealth building, health and nutrition, medical issues, religion, and political matters. The three regions the Company operates in are: APAC (Asia Pacific, North Asia, and Australia); EMEA (Europe, Middle East, and Africa); and NASA (North America and South America). In January 2020, the World Health Organization declared the COVID 19 virus an international pandemic. The imposed ‘lock down’ and associated social distancing measures have had a significant effect on economic activity and have hurt in particular businesses in the travel, entertainment, and leisure sectors. To cater to this unprecedented pandemic scenario, governments across the globe have enacted many emergency funding and support schemes in order to alleviate the hopefully short-term liquidity difficulties encountered by businesses and individuals. Such measures include corporate guarantee and liquidity measures, deferral of state taxes and/or suspension for debt obligations, measures to allow businesses to implement forbearance and furlough measures while the employees receive reasonable proportion of salaries and benefits. The Company has been able to avail itself of such measures as available to it which has been of assistance to survive the financial impact of the pandemic. In 2021, the Group received COVID related government subsidies amounting to $ 490,300

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The condensed consolidated financial statements have been prepared on the going concern basis in accordance with, and in compliance with, International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”), and International Financial Reporting Interpretations Committee (“IFRIC”) interpretations issued and effective at the time of preparing these consolidated financial statements and the International Business Companies Act of 2016. These interim consolidated financial statements for the six months ended June 30, 2023 and 2022 have been prepared in accordance with IAS 34 Interim Financial Reporting, and should be read in conjunction with the Group’s last annual consolidated financial statements as at and for the year ended December 31, 2022 (‘last annual financial statements’). They do not include all of the information required for a complete set of financial statements prepared in accordance with IFRS Standards. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual financial statements. The presentation currency is United States dollars. Going Concern Pursuant to IAS 1, Presentation of Financial Statements, the Company is required to and does evaluate at each annual and interim period whether there are conditions or events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Based on the definitions in the relevant accounting standards, and due to the Company’s cash continuing to decrease, is currently in a net-working deficit position, has negative cash flows, negative net operating profit and continued net losses, management has determined that without additional capital raised, in the next twelve months, there is substantial doubt about the Company’s ability to continue as a going concern. The Company’s consolidated financial statements as of June 30, 2022 have been prepared on a going concern basis. Although the Company has taken, and plans to continue to take, proactive measures to enhance its liquidity position and provide additional financial flexibility, including discussions with lenders and bankers, there can be no assurance that these measures, including the timing and terms thereof, will be successful or sufficient. Business Combinations The Company accounts for business combinations using the acquisition method of accounting in accordance with IFRS. The cost of the business combination is measured as the aggregate of the fair values of assets given, liabilities incurred or assumed, and equity instruments issued. Costs directly attributable to the business combination are expensed as incurred, except the costs to issue debt which are amortized as part of the effective interest, and costs to issue equity which are included in stockholders’ equity. Any contingent consideration is included in the cost of the business combination at fair value as at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as a result of the contingent consideration are not affected against goodwill, unless they are valid measurement period adjustments. Otherwise, all subsequent changes to the fair value of contingent consideration that is deemed to be an asset or liability is recognized in either profit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is classified as equity is not remeasured, and its subsequent settlement is accounted for within stockholders’ equity. The acquiree’s identifiable assets, liabilities and contingent liabilities which meet the recognition conditions of IFRS 3 — Business Combinations (“IFRS 3”) are recognized at their fair values at acquisition date, except for non-current assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations, which are recognized at fair value less costs to sell. Contingent liabilities are only included in the identifiable liabilities of the acquiree where there is a present obligation at acquisition date. On acquisition, the acquiree’s assets and liabilities are reassessed in terms of classification and are reclassified where the classification is inappropriate for Company’s reporting purposes. This excludes lease agreements and insurance contracts whose classification remains as per their inception date. Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either at fair value or at the non- controlling interests’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets. This treatment applies to non-controlling interests which are present ownership interests and entitle their holders to a proportionate share of the entity’s net assets in the event of liquidation. All other components of non-controlling interests are measured at their acquisition date fair values unless another measurement basis is required by IFRS. In cases where the Company held a non-controlling shareholding in the acquiree prior to obtaining control, that interest is measured to fair value as of the acquisition date. The measurement to fair value is included in profit or loss for the year. Where the existing shareholding was classified as an available-for-sale financial asset, the cumulative fair value adjustments recognized previously to other comprehensive income and accumulated in stockholders’ equity are recognized in profit or loss as a reclassification adjustment. Goodwill is determined as the consideration paid, plus the fair value of any shares held prior to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is negative, then the difference is recognized directly in profit or loss. Goodwill is not amortized but is tested on an annual basis for impairment. If goodwill is assessed to be impaired, that impairment is not subsequently reversed. Common control business combinations are outside the scope of IFRS 3. The Company has elected to account for common control business combinations using the book value method. Significant judgments and use of estimates The preparation of consolidated financial statements in conformity with IFRS requires management, from time to time, to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income, and expenses. These estimates and associated assumptions are based on experience and various other factors that are believed to be reasonable under these circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Critical judgements in applying accounting policies Management did not make critical judgements in the application of accounting policies, apart from those involving estimations, which would significantly affect the financial statements. Fair value estimation Several assets and liabilities of the Company are either measured at fair value or disclosure is made of their fair values. Observable market data is used as inputs to determine fair value, to the extent that such information is available. Restatement of previously issued financial statements The Company’s Consolidated Statement of Operations and Comprehensive Loss for the half year ended June 30, 2022, has been restated for errors made with regard to revenue recognition and the reporting of gross vs. net revenue. During June, 2022, the Company updated its revenue recognition policy memo and uncovered an error in the implementation of accounting treatment for certain revenue recognition transactions with a third-party sales partner. The Company evaluated the materiality of this inaccurate accounting treatment, considering both quantitative and qualitative factors in accordance with SAB 99. The Company believes a restatement is necessary due to its review of the relevant factors. In accordance with IFRS, the restatement records revenue and expense net for first half of 2022 sales transactions where the Company was not the clear principle in the transaction. As a result, the restatement will decrease revenue by $ 2,099,983 2,099,983 The Company made restatements in the Consolidated Statement of Operations and Comprehensive Loss related to revenues and cost of revenue with a third-party sales partner. The changes are in revenue and cost of revenue and have been restated from a gross presentation to a net presentation, please see the table below: SCHEDULE OF RESTATEMENTS IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Unaudited Restatements Restated For the six months ended June 30, 2022 Unaudited Restatements Restated Revenue $ 7,443,230 $ (2,099,983 ) $ 5,343,247 Cost of Revenue (5,212,637 ) 2,099,983 (3,112,654 ) Gross Profit $ 2,230,593 $ — $ 2,230,593	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The consolidated financial statements have been prepared on the going concern basis in accordance with, and in compliance with, International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”), and International Financial Reporting Interpretations Committee (“IFRIC”) interpretations issued and effective at the time of preparing these consolidated financial statements and the International Business Companies Act of 2016. The consolidated financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basis presumes that funds will be available to finance future operations that the realization of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary course of business. The consolidated financial statements have been prepared on the historical cost convention, unless otherwise stated in the accounting policies which follow and incorporate the principal accounting policies set out below. The presentation currency is United States dollars. Going Concern Pursuant to IAS 1, Presentation of Financial Statements, the Company is required to and does evaluate at each annual and interim period whether there are conditions or events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Based on the definitions in the relevant accounting standards, and due to recent changes in the Company’s 2022 convertible loan terms in which company elected to pay all future payments in cash, negative cash flows, and continued net losses, management has determined that without additional capital raised, in the next twelve months, there is substantial doubt about the Company’s ability to continue as a going concern The Company’s consolidated financial statements as of December 31, 2022 have been prepared on a going concern basis. Although the Company has taken, and plans to continue to take, proactive measures to enhance its liquidity position and provide additional financial flexibility, including discussions with lenders and bankers, there can be no assurance that these measures, including the timing and terms thereof, will be successful or sufficient. Principles of Consolidation The consolidated financial statements incorporate the financial statements of the Company and all its subsidiaries. Subsidiaries are entities (including structured entities) which are controlled by the Company. The Company has control of an entity when it is exposed to or has rights to variable returns from involvement with the entity and it has the ability to affect those returns through the of use its power over the entity. The results of subsidiaries are included in the consolidated financial statements from the effective date of acquisition to the effective date of disposal. Adjustments are made when necessary to the financial statements of subsidiaries to bring their accounting policies in line with those of the Company. All inter-company transactions, balances, and unrealized gains on transactions between consolidated companies are eliminated in full upon consolidation. Unrealized losses on transactions between consolidated companies are also eliminated upon consolidation unless the transaction provides evidence of an impairment of the asset transferred. Business Combinations The Company accounts for business combinations using the acquisition method of accounting in accordance with IFRS. The cost of the business combination is measured as the aggregate of the fair values of assets given, liabilities incurred or assumed, and equity instruments issued. Costs directly attributable to the business combination are expensed as incurred, except the costs to issue debt which are amortized as part of the effective interest, and costs to issue equity which are included in stockholders’ equity. Any contingent consideration is included in the cost of the business combination at fair value as at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as a result of the contingent consideration are not affected against goodwill, unless they are valid measurement period adjustments. Otherwise, all subsequent changes to the fair value of contingent consideration that is deemed to be an asset or liability is recognized in either profit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is classified as equity is not remeasured, and its subsequent settlement is accounted for within stockholders’ equity. The acquiree’s identifiable assets, liabilities and contingent liabilities which meet the recognition conditions of IFRS 3 — Business Combinations (“IFRS 3”) are recognized at their fair values at acquisition date, except for non-current assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations, which are recognized at fair value less costs to sell. Contingent liabilities are only included in the identifiable liabilities of the acquiree where there is a present obligation at acquisition date. On acquisition, the acquiree’s assets and liabilities are reassessed in terms of classification and are reclassified where the classification is inappropriate for Company’s reporting purposes. This excludes lease agreements and insurance contracts whose classification remains as per their inception date. Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either at fair value or at the non- controlling interests’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets. This treatment applies to non-controlling interests which are present ownership interests and entitle their holders to a proportionate share of the entity’s net assets in the event of liquidation. All other components of non-controlling interests are measured at their acquisition date fair values unless another measurement basis is required by IFRS. In cases where the Company held a non-controlling shareholding in the acquiree prior to obtaining control, that interest is measured to fair value as of the acquisition date. The measurement to fair value is included in profit or loss for the year. Where the existing shareholding was classified as an available-for-sale financial asset, the cumulative fair value adjustments recognized previously to other comprehensive income and accumulated in stockholders’ equity are recognized in profit or loss as a reclassification adjustment. Goodwill is determined as the consideration paid, plus the fair value of any shares held prior to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is negative, then the difference is recognized directly in profit or loss. Goodwill is not amortized but is tested on an annual basis for impairment. If goodwill is assessed to be impaired, that impairment is not subsequently reversed. Common control business combinations are outside the scope of IFRS 3. The Company has elected to account for common control business combinations using the book value method. Significant judgments and use of estimates The preparation of consolidated financial statements in conformity with IFRS requires management, from time to time, to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income, and expenses. These estimates and associated assumptions are based on experience and various other factors that are believed to be reasonable under these circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Critical judgements in applying accounting policies Management did not make critical judgements in the application of accounting policies, apart from those involving estimations, which would significantly affect the financial statements. Fair value estimation Several assets and liabilities of the Company are either measured at fair value or disclosure is made of their fair values. Observable market data is used as inputs to determine fair value, to the extent that such information is available. Cash and cash equivalents For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash in hand, bank balances and short-term deposits with original maturity of three months or less. Restricted cash Restricted cash represents money that is held at a bank account related to the Company’s 2022 convertible debt and is not available to the company for immediate or general business use. All the restricted cash as of December 31, 2022 was available to the Company by April 2023. Inventories Inventories are measured at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. The cost of inventories comprises of all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. The cost of inventories is assigned using the first-in, first-out (FIFO) formula. When inventories are sold, the carrying amount of those inventories are recognized as cost of sales in the period in which the related revenue is recognized. The amount of any write-down of inventories to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs. Property and Equipment Property and equipment are tangible assets which the Company holds for its own use, and which are expected to be used for more than one year. An item of property and equipment is recognized as an asset when it is probable that future economic benefits associated with the item will flow to the Company, and the cost of the item can be measured reliably. Property and equipment are initially measured at cost. Cost includes all of the expenditures which are directly attributable to the acquisition or construction of the asset, including the capitalization of borrowing costs on qualifying assets and adjustments in respect of hedge accounting, where appropriate. Expenditures incurred subsequently for major services, additions to or replacements of parts of property and equipment are capitalized if it is probable that future economic benefits associated with the expenditure will flow to the Company and the cost can be measured reliably. Day-to-day servicing costs are expensed as incurred. Subsequent to initial recognition, property and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation of an asset commences when the asset is available for use as intended by management. Depreciation is charged to write off the asset’s carrying amount over its estimated useful life to its estimated residual value, using a method that best reflects the pattern in which the asset’s economic benefits are consumed by the Company. Depreciation is not charged to an asset if its estimated residual value exceeds or is equal to its carrying amount. Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale or derecognized. The useful lives of items of property and equipment have been assessed as follows: SCHEDULE OF USEFUL LIVES OF ITEMS OF PROPERTY AND EQUIPMENT Category Depreciation Method Useful Life Buildings Straight line 20 years Machinery Straight line 5 years Furniture and fixtures Straight line 5 years Motor vehicles Straight line 5 years Office equipment Straight line 5 years IT equipment Straight line 3 5 years Computer software Straight line 2 8 years Spa equipment, curtains, crockery, glassware, and linen Straight line 5 years Leasehold improvements are amortized over the period of the lease or useful lives of the asset, whichever is shorter. The residual value, useful life and depreciation method of each asset are reviewed at the end of each reporting year. If the expectations differ from previous estimates, the change is accounted for prospectively as a change in accounting estimate. The depreciation charge for each year is recognized in profit or loss unless it is included in the carrying amount of another asset. An item of property or equipment is derecognized upon disposal or when no future economic benefits are expected from its continued use or disposal. Any gain or loss arising from the derecognition of an item of property or equipment, determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item, is included in profit or loss when the item is derecognized. Intangible assets An intangible asset is recognized when it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the cost of the asset can be measured reliably. Intangible assets are initially recognized at cost, less any accumulated amortization and any impairment losses. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates. Refer to Note 4 – Business Combination for additional details on the acquired intangibles. The useful life of intangible assets has been assessed as follows: SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS Category Useful Life Customer relationships 5 Trade names, trademarks, domain names, and licenses Indefinite Internally developed software costs on GU are recognized as an intangible asset when: ➢ it is technologically feasible to complete the asset so that it will be available for use or sale. ➢ there is an intention to complete and use or sell it. ➢ there is an ability to use or sell it. ➢ it will generate probable future economic benefits. ➢ there are available technical, financial, and other resources to complete the development and to use or sell the asset. ➢ the expenditure attributable to the asset during its development can be measured reliably. Amortization begins when development is complete, and the asset is available for use. Development costs are amortized based on a useful life of five years. Impairment of Long-Lived Assets Impairment tests are performed on property and equipment when there is an indicator that they may be impaired. When the carrying amount of an item of property and equipment is assessed to be higher than the estimated recoverable amount, an impairment loss is recognized immediately in profit or loss to bring the carrying amount in line with the recoverable amount. For intangible assets, reassessing the useful life of an intangible asset with a finite useful life after it was classified as indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for impairment and the remaining carrying amount is amortized over its useful life. Management assesses at each end of the reporting period whether there is any indication that an asset may be impaired. If any such indication exists, management estimates the recoverable amount of the asset. If it is not possible to estimate the recoverable amount of the individual asset, the recoverable amount of the cash- generating unit to which the asset belongs is determined. The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs to sell and its value in use. If the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. That reduction is an impairment loss. An impairment loss of assets carried at cost less any accumulated depreciation or amortization is recognized immediately in profit or loss. Any impairment loss of a revalued asset is treated as a revaluation decrease. Goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash- generating units, or groups of cash-generating units, which are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. An impairment loss is recognized for cash-generating units if the recoverable amount of the unit is less than the carrying amount of the units. The impairment loss is allocated to reduce the carrying amount of the assets of the unit in the following order: ➢ first, to reduce the carrying amount of any goodwill allocated to the cash-generating unit and ➢ then, to the other assets of the unit, pro rata on the basis of the carrying amount of each asset in the unit. An entity assesses at each reporting date whether there is any indication that an impairment loss recognized in prior periods for assets other than goodwill may no longer exist or may have decreased. If any such indication exists, the recoverable amounts of those assets are estimated. The increased carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior periods. A reversal of an impairment loss of assets carried at cost less accumulated depreciation or amortization other than goodwill is recognized immediately in profit or loss. Any reversal of an impairment loss of a revalued asset is treated as a revaluation increase. Financial Instruments Financial instruments held by the Company are classified in accordance with the provisions of IFRS 9 — Financial Instruments. Broadly, the classification possibilities, which are adopted by the Company, as applicable, are as follows: Financial assets which are equity instruments: ➢ Mandatorily at fair value through profit or loss; or ➢ Designated as at fair value through other comprehensive income. (This designation is not available to equity instruments which are held for trading, or which are contingent consideration in a business combination). Financial assets which are debt instruments: ➢ Amortized cost. (This category applies only when the contractual terms of the instrument give rise, on specified dates, to cash flows that are solely payments of principal and interest on principal, and where the instrument is held under a business model whose objective is met by holding the instrument to collect contractual cash flows); or ➢ Mandatorily at fair value through profit or loss. (This classification automatically applies to all debt instruments which do not qualify as at amortized cost or at fair value through other comprehensive income); or ➢ Designated at fair value through profit or loss. (This classification option can only be applied when it eliminates or significantly reduces an accounting mismatch. Financial liabilities: ➢ Amortized cost; ➢ Mandatorily at fair value through profit or loss. (This applies to contingent consideration in a business combination or to liabilities which are held for trading); or ➢ Designated at fair value through profit or loss. (This classification option can be applied when it eliminates or significantly reduces an accounting mismatch; ➢ the liability forms part of a group of financial instruments managed on a fair value basis; or it forms part of a contract containing an embedded derivative and the entire contract is designated as at fair value through profit or loss). Trade and other receivables Trade and other receivables, including amounts due from related parties, are classified as financial assets subsequently measured at amortized cost. They have been classified in this manner because their contractual terms give rise, on specified dates, to cash flows that are solely payments of principal and interest on the principal outstanding, and the Company’s business model is to collect the contractual cash flows on trade and other receivables. Trade and other receivables are recognized when the Company becomes a party to the contractual provisions of the receivables. They are measured, at initial recognition, at fair value plus transaction costs, if any and are subsequently measured at amortized cost. The amortized cost is the amount recognized on the receivable initially, minus principal repayments, plus cumulative amortization (interest) using the effective interest method of any difference between the initial amount and the maturity amount, adjusted for any loss allowance. A loss allowance for expected credit losses is recognized on trade and other receivables and is updated at each reporting date. The Company measures the loss allowance for trade and other receivables at an amount equal to lifetime expected credit losses (lifetime ECL), which represents the expected credit losses that will result from all possible default events over the expected life of the receivable. A provision matrix is used as a practical expedient to the determination of expected credit losses on trade and other receivables. The provision matrix is based on the Company’s historic credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, and an assessment of both the current and forecasted direction of conditions at the reporting date, including the time value of money, where appropriate. The loss allowance is calculated on a collective basis for all trade and other receivables in totality. An impairment gain or loss is recognized in profit or loss with a corresponding adjustment to the carrying amount of trade and other receivables, through use of a loss allowance account. The impairment loss is included in operating expenses as a movement in credit loss allowance. Receivables are written off when there is information indicating that the counterparty is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings. Receivables written off may still be subject to enforcement activities under the Company’s recovery procedures, considering legal advice where appropriate. Any recoveries made are recognized in profit or loss. Investments in equity instruments Investments in equity instruments are presented in Note 11, Investments at Fair Value. Investments in equity instruments are designated as mandatorily at fair value through profit or loss. As an exception to this classification, the Company may make an irrevocable election, on an instrument-by-instrument basis, and on initial recognition, to designate certain investments in equity instruments as at fair value through other comprehensive income. The designation as at fair value through other comprehensive income is never made on investments which are either held for trading or contingent consideration in a business combination. Investments in equity instruments are recognized when the Company becomes a party to the contractual provisions of the instrument. The investments are measured, at initial recognition, at fair value. Transaction costs are added to the initial carrying amount for those investments which have been designated as at fair value through other comprehensive income. All other transaction costs are recognized in profit or loss. Investments in equity instruments are subsequently measured at fair value with changes in fair value recognized either in profit or loss or in other comprehensive income (and accumulated in equity in the reserve for valuation of investments), depending on their classification. Fair value gains or losses recognized on investments at fair value through profit or loss are included in other operating gains (losses). Dividends received on equity investments are recognized in profit or loss when the Company’s right to receive the dividends is established unless the dividends clearly represent a recovery of part of the cost of the investment. Dividends are included in investment income. Investments in equity instruments are subject to impairment provisions. The gains or losses which accumulated in equity in the reserve for valuation of investments for equity investments at fair value through other comprehensive income are not reclassified to profit or loss on derecognition of the related investment. Instead, the cumulative amount is transferred directly to retained earnings. Trade and other payables Trade and other payables, excluding VAT and amounts received in advance, are classified as financial liabilities subsequently measured at amortized cost. They are recognized when the Company becomes a party to the contractual provisions, and are measured, at initial recognition, at fair value plus transaction costs, if any, and are subsequently measured at amortized cost using the effective interest method. The effective interest method is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortized cost of a financial liability. If trade and other payables contain a significant financing component, and the effective interest method results in the recognition of interest expense, then it is included in profit or loss. Trade and other payables expose the Company to liquidity risk and possibly to interest rate risk. Refer to Note 30, Financial Risk Management, for details of risk exposure and management thereof. Loans payable and convertible debt Loans payable are recognized when the Company becomes a party to the contractual provisions of the loan and are classified as financial liabilities subsequently measured at amortized cost. The loans are measured, at initial recognition, at fair value plus transaction costs, if any, and are subsequently measured at amortized cost using the effective interest method. Interest expense, calculated on the effective interest method, is included in profit or loss. Borrowings expose the Company to liquidity risk. Refer to Note 30, Financial Risk Management, for details of risk exposure and management thereof. Convertible debt is bifurcated into its liability component and equity or derivative liability component at the date of issue, in accordance with the substance of the debt agreements. Conversion options that are bifurcated as derivative liabilities are recorded as a debt discount, which is amortized over the term of the related debt. Derivative liabilities are recorded at fair value at issuance and are marked-to-market at each statement of financial position date. Income taxes Current income taxes Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date. Current income taxes are recognized in profit or loss except to the extent that the tax relates to items recognized outside profit or loss, either in other comprehensive income or directly in equity. Management evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred taxes A deferred tax asset or liability is recognized for all taxable temporary differences, except to the extent that the deferred tax asset or liability arises from the initial recognition of an asset or liability in a transaction which at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss). A deferred tax asset is recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized. A deferred tax asset is recognized for the carry forward of unused tax losses and unused Secondary Tax on Companies (“STC”) credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused STC credits can be utilized. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current and deferred taxes are recognized as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from: ➢ a transaction or event which is recognized, in the same or a different period, to other comprehensive income, or ➢ a business combination. Current tax and deferred taxes are charged or credited to other comprehensive income if the tax relates to items that are credited or charged, in the same or a different period, to other comprehensive income. Current tax and deferred taxes are charged or credited directly to equity if the tax relates to items that are credited or charged, in the same or a different period, directly in equity. Leases The Company accounts for its various operating leases in accordance with IFRS 16, Leases (“IFRS 16’). Management assesses whether a contract is or contains a lease at the inception of the contract. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. In order to assess whether a contract is or contains a lease, management determines whether the asset under consideration is “identified”, which means that the asset is either explicitly or implicitly specified in the contract and that the supplier does not have a substantial right of substitution throughout the period of use. Once management has concluded that the contract includes an identified asset, the right to control the use thereof is considered. To this end, control over the use of an identified asset only exists when the Company has the right to substantially all of the economic benefits from the use of the asset as well as the right to direct the use of the asset. Pursuant to IFRS 16, a lease liability and corresponding right-of-use asset are recognized at the lease commencement date for all lease agreements for which the Company is a lessee. Details of leasing arrangements where the Company is a lessee are presented in Note 10, Right of Use Asset and Lease Liability. Right-of-use assets Right-of-use assets are presented as a separate line item on the consolidated statement of financial position. Lease payments included in the measurement of the lease liability comprise the following: ➢ the initial amount of the corresponding lease liability; ➢ any lease payments made at or before the commencement date; ➢ any initial direct costs incurred; ➢ any estimated costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, when the Company incurs an obligation to do so, unless these costs are incurred to produce inventories; and ➢ less any lease incentives received. Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. However, if a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the commencement date of a lease. For right-of-use assets which are depreciated over their useful lives, the useful lives are determined consistently with items of the same c

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	12 Months Ended
	Dec. 31, 2022
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 3 — RECENT ACCOUNTING PRONOUNCEMENTS RECENT ACCOUNTING STANDARDS Recently Adopted Accounting Standards Effective for periods beginning on or after Amendments to IFRS 3 Reference to the Conceptual Framework Relating to Business Combinations January 1, 2022 Amendments to IAS 37 Onerous Contracts – Cost of Fulfilling a Contract January 1, 2022 Annual Improvements to IFRS Standards 2018-2021 January 1, 2022 Amendments to IAS 16 Property, Plant and Equipment – Proceeds before Intended Use January 1, 2022 The Company’s adoption of the standards above had no material impact on the consolidated financial statements in the year of initial application. Recent Accounting Standards Not Yet Adopted Effective for periods beginning on or after Amendments to IAS 1 Classification of Liabilities as Current or Non-current January 1, 2023 Amendments to IFRS 17 Insurance Contracts January 1, 2023 Amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors January 1, 2023 Amendments to IAS 12 Income Taxes January 1, 2023 The Company expects that the adoption of the standards above will have no material impact on the consolidated financial statements in the year of initial application.

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
BUSINESS COMBINATIONS	NOTE 4 — BUSINESS COMBINATIONS During 2022, the Company acquired Education Angels, University of Antelope Valley, E-Squared Education, Property and Mastermind Networks Limited and Revealed Films. The Company used the income approach for the valuation of the acquired intangible assets, the contingent consideration and the options issued. To account for the acquisition intangibles the Company used the following valuation methods: Trade Names, Trademarks, Domain Names and Licenses: In determining the fair values a present value technique known as the relief-from-royalty method was used. The premise of this valuation method is that if the trade names, trademarks, domain names, and licenses were licensed to an unrelated party, the unrelated party would pay a percentage of revenue for use of the them. The trade names, trademarks, domain names, and license owner is, however, spared this cost. The present value of these cost savings over time, or relief from royalty, represents the value. Customer Relationships: The fair value of the customer relationships was determined utilizing a present value technique involving a discounted cash flow analysis. This method is based on the notion that the value of a customer contract and related customer relationship is equal to the incremental after-tax cash flows attributable to the customer contract and related customer relationship after deductions and charges for the economic return on contributory assets such as working capital, fixed assets and other identifiable intangible assets such as an assembled workforce To account for the Options and Top Up Consideration for the acquisitions the Company used the following valuation methods: Top Up Consideration (excluding Revealed Films) and the Call Option: The fair values of each were determined utilizing monte carlo simulations to simulate the potential payoffs. A monte carlo simulation is a problem-solving technique used to approximate the probability of certain outcomes by running multiple trial runs, called simulations, using random variables. Put Option: The fair value of the put option was determined using a closed-form option pricing model commonly referred to as the Black-Scholes option pricing model. Revealed Films Top Up Consideration: The fair value was determined utilizing a present value technique involving a discounted cash flow analysis. Genius Group Ltd.’s Acquisition of Education Angels On April 30, 2022, Genius Group Ltd acquired 100 1,918,700 333,687 Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with Education Angels at acquisition. SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase Price Value of shares $ 1,918,700 Less: acquired cash (26,940 ) Purchase price, net of acquired cash 1,891,760 Prepaid expenses and other current assets (113,413 ) Fixed assets (69,637 ) Intangible assets (1,640,000 ) Accounts payable, accrued expenses and other liabilities 804,842 Deferred tax liability 549,718 Goodwill $ 1,423,270 The acquired intangible assets are as follows SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED Amount Trade names, trademarks, domain names and licenses $ 1,640,000 Genius Group Ltd.’s Acquisition of Property Investors Network On April 30, 2022, Genius Group Ltd acquired 100 29,655,000 2,959,518 17,017,000 1,837,000 701,000 the difference between the value will be paid in additional consideration by 90% in shares and 10% in cash and $ 10,100,000 10.2 Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with Property Investors network at acquisition. SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase price Value of shares $ 17,017,000 Cash 1,837,000 Top-up share options 701,000 Call / Put option 10,100,000 Total purchase price 29,655,000 Less: acquired cash (347,952 ) Purchase price, net of acquired cash 29,307,048 Accounts receivable (461,249 ) Prepaid expenses and other current assets (6,111,957 ) Fixed assets (24,994 ) Intangible assets (4,980,000 ) Accounts payable, accrued expenses and other liabilities 2,833,718 Deferred tax liability 1,171,555 Goodwill $ 21,734,121 The acquired intangible assets are as follows SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED Amount Trade names, trademarks, domain names and licenses $ 4,900,000 Customer relationship 80,000 Total $ 4,980,000 Genius Group Ltd.’s Acquisition of E-Square On May 31, 2022, Genius Group Ltd acquired 100 3,845,000 328,236 2,692,000 403,000 299,000 451,000 5.81 34.87 Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with E-Square at acquisition. SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase price Value of shares $ 2,692,000 Cash 403,000 Deferred payment 299,000 Call / Put option 451,000 Total purchase price 3,845,000 Less: acquired cash (262,518 ) Purchase price, net of acquired cash 3,582,482 Accounts receivable (178,081 ) Prepaid expenses and other current assets (31,242 ) Fixed assets (272,348 ) Intangible assets (100,000 ) Accounts payable, accrued expenses and other liabilities 722,275 Deferred tax liability 37,838 Goodwill $ 3,760,924 The acquired intangible assets are as follows SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED Amount Trade names, trademarks, domain names and licenses $ 100,000 Total $ 100,000 Genius Group Ltd.’s Acquisition of University of Antelope Valley On July 7, 2022, Genius Group Ltd acquired 100 % of the voting equity interest of University of Antelope Valley for $ 14,487,000 of purchase consideration, made up of 1,000,000 of Genius Group Ltd ordinary shares for $ 6,470,000 , $ 7,000,000 of cash and $ 1,017,000 in top up consideration. The top up consideration requires that within seven days after Genius Group files its tax return for the years 2022, 2023 and 2024, the Company and the seller will review the total revenue for the respective years. If the amount of University of Antelope Valley total revenue in 2022, 2023 and 2024 is an increase over $ 9,000,000 or the subsequent year’s total revenue, then the Company shall pay to the seller additional cash consideration in an amount equal to: (a) The 2022, 2023 or 2024 total revenue less the higher of either $ 9,000,000 or the previous year’s total revenue, (b) multiplied by two, (collectively over the three-year period). The consideration is payable in cash. The Company utilized an independent third-party to determine the fair value of the acquired intangible assets, fair value of earn outs, and the fair value of options. University of Antelope Valley delivers its certification and degree programs to the students who physically enroll at their location in Lancaster, California. Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with University of Antelope Valley at acquisition. SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase price Value of shares $ 6,470,000 Cash 7,000,000 Top-up share options 1,017,000 Total purchase price 14,487,000 Less: acquired cash (1,620,734 ) Purchase price, net of acquired cash 12,866,266 Accounts receivable (3,082,589 ) Prepaid expenses and other current assets (492,404 ) Fixed assets (1,051,934 ) Accounts payable, accrued expenses and other liabilities 1,935,533 Goodwill $ 10,174,872 Genius Group Ltd.’s Acquisition of Revealed Films On October 4, 2022, Genius Group Ltd acquired 100 20,380,397 1,353,966 7 1 2 10,380,397 2 The Company has agreed to pay top up consideration of 1.5X the difference between the revenue in 2023, 2024 and 2025 if the revenue growth is higher than $7 million and a profit of at least 7%. The revenue growth is calculated as revenue during the year minus $7 million or previous year’s revenue if the target was met. Below is a summary of the preliminary allocation of the purchase consideration to the fair value of the assets and liabilities associated with Revealed Films at acquisition. SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase price Value of shares $ 7,000,000 Cash 1,000,000 Deferred payment 2,000,000 Top-up share options 10,380,397 Total purchase price 20,380,397 Less: acquired cash (145,532 ) Purchase price, net of acquired cash 20,234,865 Accounts receivable (152,920 ) Prepaid expenses and other current assets (745,521 ) Goodwill (1,008,694 ) Intangible assets (8,884,000 ) Accounts payable, accrued expenses and other liabilities 1,660,727 Deferred tax liability 2,202,088 Goodwill $ 13,306,545 The acquired intangible assets are as follows SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED Amount Customer relationship 8,884,000

OTHER RECEIVABLES

OTHER RECEIVABLES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
OTHER RECEIVABLES	NOTE 3 — OTHER RECEIVABLES SCHEDULE OF OTHER RECEIVABLES June 30. 2023 December 31, 2022 Other receivables (Short term) GST receivable $ 33,424 $ 64,254 Due from utility companies 45,570 $ 45,570 Other 9,600 10,480 Other receivables (short term) $ 88,594 $ 120,304 Other receivables (Long term) PJ Finn $ 752,765 $ 718,198 Richard Evans 15,216 14,518 Other Receivables (long term) $ 767,982 $ 732,716 Total Other Receivables $ 856,576 $ 853,020	NOTE 5 — OTHER RECEIVABLES SCHEDULE OF OTHER RECEIVABLES As of December 31, 2022 2021 Other receivables (Short term) GST receivable $ 64,254 $ — Due from utility companies 45,570 $ — Other 10,480 66,000 Other receivables (short term) $ 120,304 $ 66,000 Other receivables (Long term) PJ Finn $ 718,198 $ — Richard Evans 14,518 — Other Receivables (long term) $ 732,716 $ — Total Other Receivables $ 853,020 $ 66,000

DUE FROM RELATED PARTY

DUE FROM RELATED PARTY	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Due From Related Party
DUE FROM RELATED PARTY	NOTE 4 — DUE FROM RELATED PARTY Due from related parties as of June 30, 2023 and December 31, 2022 represents amounts receivable from related entities of the Company. The receivables are unsecured, bear no interest and are due on demand. The due from related parties (Long term) are recoverable within average life of three years. SCHEDULE OF DUE FROM RELATED PARTIES As of June 30, 2023 As of December 31, 2022 Due from related parties (Short term) Accounts Receivable – Shareholders $ 86,200 $ 60,280 Due from MSJ Foundation 21,302 102,356 Others 144,558 188,721 Total due from related parties (short term) $ 252,060 $ 351,357 Due from related parties (Long term) BMV Finance $ 2,068,113 $ 1,973,144 Simon Zutshi 1,350,206 1,268,094 BG3 Ltd. 737,614 703,743 Zutshi LLP 398,417 380,121 Vision1 Investments 293,313 279,845 Crowd Property 272,644 260,124 Throckley 219,057 208,998 Others 103,114 98,187 Property Mastermind International 123,769 116,008 Total due from related parties (long term) $ 5,566,247 $ 5,288,264 Due from related parties $ 5,818,307 $ 5,639,621	NOTE 6 — DUE FROM RELATED PARTY Due from related parties as of December 31, 2022 and 2021 represents amounts receivable from related entities of the Company. The receivables are unsecured, bear no interest and are due on demand. The due from related parties (Long term) are recoverable within average life of three years. SCHEDULE OF DUE FROM RELATED PARTIES 2022 2021 As of December 31, 2022 2021 Due from related parties (Short term) Accounts Receivable – Shareholders $ 60,280 $ 20,550 Due from MSJ Foundation 102,356 — Others 188,721 23,695 Total due from related parties (short term) $ 351,357 $ 44,245 Due from related parties (Long term) BMV Finance $ 1,973,144 $ — Simon Zutshi 1,268,094 — BG3 Ltd. 703,743 — Zutshi LLP 380,121 — Vision1 Investments 279,845 — Crowd Property 260,124 — Throckley 208,998 — Others 98,187 — Property Mastermind International 116,008 — Total due from related parties (long term) $ 5,288,264 $ — Due from related parties $ 5,639,621 $ 44,245

INVENTORIES

INVENTORIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
INVENTORIES	NOTE 5 — INVENTORIES As of June 30, 2023, and December 31, 2022 inventories consist of: SCHEDULE OF INVENTORIES As of June 30, 2023 As of December 31, 2022 Movie production costs $ 744,847 $ 648,337 Books and periodicals 312,884 258,497 Food and beverage 52,430 48,677 Merchandise 60,584 45,350 Consumables 983 1,116 Total inventories $ 1,171,728 $ 1,001,977	NOTE 7 — INVENTORIES As of December 31, 2022, and 2021 inventories consist of: SCHEDULE OF INVENTORIES 2022 2021 As of December 31, 2022 2021 Movie production costs $ 648,337 $ — Books and periodicals 258,497 — Food and beverage 48,677 38,500 Merchandise 45,350 51,777 Consumables 1,116 2,253 Total inventories $ 1,001,977 $ 92,530

PREPAID EXPENSES AND OTHER CURR

PREPAID EXPENSES AND OTHER CURRENT ASSETS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Prepaid Expenses And Other Current Assets
PREPAID EXPENSES AND OTHER CURRENT ASSETS	NOTE 6 — PREPAID EXPENSES AND OTHER CURRENT ASSETS As of June 30, 2023 and December 31, 2022, prepaid expenses and other current assets consist of: SUMMARY OF PREPAID EXPENSES AND OTHER CURRENT ASSETS As of June 30, 2023 As of December 30, 2022 Prepaid expenses $ 928,511 $ 798,140 Deposits 158,113 165,868 Other current assets 151,572 126,779 Total $ 1,238,196 $ 1,090,787	NOTE 8 — PREPAID EXPENSES AND OTHER CURRENT ASSETS As of December 31, 2022, and 2021, prepaid expenses and other current assets consist of: SUMMARY OF PREPAID EXPENSES AND OTHER CURRENT ASSETS 2022 2021 As of December 31, 2022 2021 Prepaid expenses $ 798,140 $ 3,349,990 Deposits 165,868 59,925 Other current assets 126,779 80,531 Total $ 1,090,787 $ 3,490,446

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
PROPERTY AND EQUIPMENT	NOTE 7 — PROPERTY AND EQUIPMENT During the six months ended June 30, 2023, the Company acquired assets with a cost of $ 111,151 79,455 25,038 325,470 0 146,663	NOTE 9 — PROPERTY AND EQUIPMENT Property and equipment consist of the following as of December 31, 2022, and 2021: SCHEDULE OF PROPERTY AND EQUIPMENT 2022 2021 Accumulated Carrying Accumulated Carrying Cost Depreciation Impairment Value Cost Depreciation Value Land $ 1,486,718 $ — $ (1,486,718 ) $ — $ 1,486,718 $ — $ 1,486,718 Buildings 4,541,374 (1,289,314 ) (3,252,060 ) — 4,401,241 (989,085 ) 3,412,156 Leasehold property 5,136,738 (2,999,931 ) (2,134,654 ) 2,153 4,261,623 (2,770,810 ) 1,490,813 Plant and machinery 147,887 (92,197 ) (55,690 ) — 136,692 (87,050 ) 49,642 Furniture and fixtures 647,046 (385,473 ) (108,736 ) 152,837 537,964 (330,476 ) 207,488 Motor vehicles 384,643 (319,993 ) (12,808 ) 51,842 320,103 (281,587 ) 38,516 Office equipment 99,739 (29,726 ) (7,975 ) 62,038 26,287 (19,528 ) 6,759 IT equipment 142,100 (113,795 ) (3,589 ) 24,716 113,790 (88,274 ) 25,516 Computer equipment 53,661 (14,780 ) — 38,881 4,456 (4,456 ) — Programs and textbooks 16,594 — — 16,594 — — — Spa equipment, curtains, crockery, glassware, and linen 487,980 (228,636 ) (45,274 ) 214,070 255,434 (196,926 ) 58,508 $ 13,144,480 $ (5,473,845 ) $ (7,107,504 ) $ 563,131 $ 11,544,308 $ (4,768,192 ) $ 6,776,116 Reconciliation of property and equipment — 2022 SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT Opening Balance Additions (Acquisitions) Additions Disposals Translation Depreciation Impairment Closing Balance Land $ 1,486,718 $ — $ — $ — $ — $ — $ (1,486,718 ) $ — Buildings 3,412,156 147,296 — — (7,164 ) (300,228 ) (3,252,060 ) — Leasehold property 1,490,813 798,702 76,873 — (460 ) (229,121 ) (2,134,654 ) 2,153 Plant and machinery 49,642 — 11,195 — — (5,147 ) (55,690 ) — Furniture and fixtures 207,488 16,083 92,849 — 150 (54,997 ) (108,736 ) 152,837 Motor vehicles 38,516 66,244 — (1,163 ) (541 ) (38,406 ) (12,808 ) 51,842 Office equipment 6,759 50,955 22,496 — — (10,197 ) (7,975 ) 62,038 IT equipment 25,516 24,721 — — 3,588 (25,520 ) (3,589 ) 24,716 Computer equipment — 47,071 3,907 — (1,772 ) (10,325 ) — 38,881 Programs and textbooks — 16,594 — — — — — 16,594 Spa equipment, curtains, crockery, 58,508 253,219 15,360 — (36,033 ) (31,710 ) (45,274 ) 214,070 $ 6,776,116 $ 1,420,885 $ 222,680 $ (1,163 ) $ (42,232 ) $ (705,651 ) $ (7,107,504 ) $ 563,131 Reconciliation of property and equipment — 2021 Opening Balance Additions Translation Depreciation Closing Balance Land $ 1,486,718 $ — $ — $ — $ 1,486,718 Buildings 3,950,627 — (215,291 ) (323,180 ) 3,412,156 Leasehold Property 1,655,128 — 9,777 (174,092 ) 1,490,813 Plant & Machinery 84,685 9,981 (37,427 ) (7,597 ) 49,642 Furniture and Fixtures 189,373 65,127 (6,558 ) (53,570 ) 207,488 Motor Vehicles 93,325 — (21,803 ) (33,006 ) 38,516 Office Equipment 10,435 2,688 — (6,364 ) 6,759 IT Equipment 32,989 — — (7,473 ) 25,516 Spa Equipment, curtains, crockery, glassware and linen 93,710 — — (35,202 ) 58,508 $ 7,596,990 $ 77,797 $ (258,186 ) $ (640,485 ) $ 6,776,116

RIGHT OF USE ASSET AND LEASE LI

RIGHT OF USE ASSET AND LEASE LIABILITY	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
RIGHT OF USE ASSET AND LEASE LIABILITY	NOTE 8 — RIGHT OF USE ASSET AND LEASE LIABILITY Net carrying amounts of right-of-use assets The carrying amounts of right-of-use assets are as follows: SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS As of June 30, 2023 As of December 31, 2022 Right of use asset – Buildings $ 2,541,123 $ 2,541,123 Right of use asset – Buildings (related party) 11,149,101 11,149,101 Right of use asset – Leasehold 992,410 992,410 Right of use asset – Office space 58,412 58,412 Foreign currency translation (93,961 ) (119,182 ) Accumulated depreciation of right of use assets (1,751,347 ) (1,723,114 ) Accumulated depreciation of right of use assets (related party) (551,051 ) (325,040 ) Right of use asset $ 12,344,687 $ 12,573,710 During the half year ended June 30, 2023, the Company recorded depreciation of right-of-use assets of $ 254,244 245,035 Lease liabilities The maturity analysis of lease liabilities is as follows: SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES As of June 30 2023 As of December 31, 2022 Within one year $ 1,702,541 $ 1,664,966 Two to five years 6,144,383 6,280,716 Thereafter 16,280,925 17,871,937 Gross lease liabilities 24,127,849 25,817,619 Less: Finance Charges component (11,365,196 ) (12,832,744 ) Lease liabilities $ 12,762,653 $ 12,984,875 Lease liabilities – Current $ 1,325,839 $ 1,590,538 Lease liabilities - Non-Current 11,436,814 11,394,337 Lease liabilities $ 12,762,653 $ 12,984,875	NOTE 10 — RIGHT OF USE ASSET AND LEASE LIABILITY Net carrying amounts of right-of-use assets The carrying amounts of right-of-use assets are as follows: SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS 2022 2021 As of December 31, 2022 2021 Right of use asset – Buildings $ 2,541,123 $ 1,378,312 Right of use asset – Buildings (related party) 11,149,101 - Right of use asset – Leasehold 992,410 992,410 Right of use asset – Office space 58,412 58,412 Foreign currency translation (119,182 ) (117,959 ) Accumulated depreciation of right of use assets (1,723,114 ) (1,233,934 ) Accumulated depreciation of right of use assets (related party) (325,040 ) - Right of use asset $ 12,573,710 $ 1,077,241 During the year ended December 31, 2022, the Company recorded depreciation of right-of-use assets of $ 814,220 507,688 During July 2022, the Company signed two lease agreements for University of Antelope Valley’s buildings with the former owners, a related party, both with 12 11,149,101 Lease liabilities The maturity analysis of lease liabilities is as follows: SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES As of December 31, 2022 2021 Within one year $ 1,664,966 $ 436,270 Two to five years 6,280,716 298,594 Thereafter 17,871,937 9,007,645 Gross lease liabilities 25,817,619 9,742,509 Less: Finance Charges component (12,832,744 ) (8,411,649 ) Lease liabilities $ 12,984,875 $ 1,330,860 Lease liabilities – Current $ 1,590,538 $ 436,271 Lease liabilities - Non-Current 11,394,337 894,589 Lease liabilities $ 12,984,875 $ 1,330,860 The weighted average discount rate utilized to calculate the present value of the lease liabilities was 7.71 22 years

INVESTMENTS AT FAIR VALUE

INVESTMENTS AT FAIR VALUE	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
INVESTMENTS AT FAIR VALUE	NOTE 9 — INVESTMENTS AT FAIR VALUE As of June 30, 2023, and December 31, 2022, investments at fair value consist of: SCHEDULE OF INVESTMENT AT FAIR VALUE As of June 30, 2023 As of December 31, 2022 Investments in YouGo World $ 28,698 $ 28,698 Others 15,715 373 Investment at fair value, Total $ 44,413 $ 29,071	NOTE 11 — INVESTMENTS AT FAIR VALUE As of December 31, 2022, and 2021, investments at fair value consist of: SCHEDULE OF INVESTMENT AT FAIR VALUE As of December 31, 2022 2021 Investments in YouGo World $ 28,698 $ 28,698 Others 373 371 Investment at fair value, Total $ 29,071 $ 29,069 On September 11, 2017, the Company entered into an agreement to purchase a 2.5

GOODWILL

GOODWILL	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
GOODWILL	NOTE 10 — GOODWILL Goodwill is allocated to the Company’s cash-generating units. The recoverable amounts of these cash generating units have been determined based on value in use calculations. The Company’s Cash Generating Units were not tested for impairment because there were no impairment indicators at that level as of June 30, 2023.	NOTE 12 — GOODWILL Changes in goodwill are as follows during the years ended December 31, 2022 and 2021: SCHEDULE OF CHANGES IN GOODWILL Balance as of December 31, 2020 $ 1,209,953 Additions - Foreign currency translation 110,147 Balance as of December 31, 2021 1,320,100 Less: Foreign currency translation (113,150 ) Additions - Goodwill on new acquisitions 50,399,733 Less: Impairment (20,053,893 ) Less: Goodwill tax adjustment 136,097 $ 31,688,887 Goodwill is allocated to the Company’s cash-generating units. The recoverable amounts of these cash- generating units have been determined based on value in use calculations. Other assumptions included in value in use calculations are closely linked to entity-specific key performance indicators. Based on the discounted cash flows of the cash generating units, the Company wrote off $ 20.1 5.8 10.4 2.3 1.6

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
INTANGIBLE ASSETS	NOTE 11 — INTANGIBLE ASSETS The Company’s intangible assets consist of costs incurred in connection with the development of the Company’s digital education software platform, trademarks, and assets identified as part of business acquisitions. During the six months ended June 30, 2023, the Company incurred $ 322,419 313,876 no 929,490 247,693	NOTE 13 — INTANGIBLE ASSETS The Company’s intangible assets consist of costs incurred in connection with the development of the Company’s digital education software platform, the acquisition of customer relationships and trademarks. A reconciliation of intangible assets for the years ended December 31, 2022 and 2021 are as follows: SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS Balance as Software Acquisition of Amortization Impairment Foreign Balance as GeniusU software platform $ 2,811,496 $ 743,995 $ — $ — $ (1,084,613 ) $ — $ 2,470,878 Trade names, trademarks and domain names 13,234 — 6,919,356 — — 355 6,932,945 Customer Relationship — 8,964,000 (321,832 ) — 8,642,168 Accumulated amortization (1,429,761 ) — — (508,937 ) — — (1,938,698 ) Net carrying value $ 1,394,969 $ 743,995 $ 15,883,356 $ (830,769 ) $ (1,084,613 ) $ 355 $ 16,107,293 Balance as 31, Software Acquisition of Amortization Foreign Balance as GeniusU software platform platform $ 2,007,182 $ 804,314 $ — $ — $ — $ 2,811,496 Trademarks 13,234 — — — — 13,234 Accumulated amortization (1,015,502 ) — — (424,080 ) 9,821 (1,429,761 ) Net carrying value $ 1,004,914 $ 804,314 $ — $ (424,080 ) $ 9,821 $ 1,394,969 During the years ended December 31, 2022 and 2021, the Company recorded amortization of intangible assets in the amount of $ 830,769 424,080 1.1 Annual estimated total amortization expense is $ 1.5 1.42 1.33 12.93

DEFERRED TAX ASSETS AND LIABILI

DEFERRED TAX ASSETS AND LIABILITIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
DEFERRED TAX ASSETS AND LIABILITIES	NOTE 12 — DEFERRED TAX ASSETS AND LIABILITIES Management has evaluated and concluded that there were no No tax audits were commenced or were in process during the periods ended June 30, 2023 and 2022 and no	NOTE 14 — DEFERRED TAX ASSETS AND LIABILITIES Deferred tax assets and (liabilities) as of December 31, 2022 and 2021 and the related activity for the years ended December 31, 2022 and 2021 are as follows: SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES Balance as of Recognized in Recognized in Balance as of Non-current assets: Intangible Assets $ — $ (4,425,990 ) $ 524,565 $ (3,901,425 ) Property, plant, and equipment (883,075 ) (341,825 ) 1,137,205 (87,695 ) Other — — (2,240 ) (2,240 ) (883,075 ) (4,767,815 ) 1,659,530 (3,991,360 ) Current assets: Receivables — — — — Prepaid expenses (17,195 ) — 17,195 — Other (Section 24C allowance) 50,019 799,647 (715,276 ) 134,390 32,824 799,647 (698,081 ) 134,390 Current liabilities: Depreciation — — — — Income in Advance 127,129 — 238,248 365,377 Tax Losses — 15,995 84,469 100,464 Net deferred tax assets and (liabilities) $ (723,122 ) $ (3,952,173 ) $ 1,284,166 $ (3,391,129 ) Balance as of Recognized in Recognized in Balance as of Non-current assets: Intangible Assets $ — $ — $ — $ — Property, plant, and equipment (979,612 ) — 96,537 (883,075 ) Other (8,431 ) — 8,431 — (988,043 ) 104,968 (883,075 ) Current assets: Receivables — — — — Prepaid expenses (11,849 ) — (5,346 ) (17,195 ) Other (Section 24C allowance) 26,452 23,451 116 50,019 14,603 23,451 (5,230 ) 32,824 Current liabilities: Depreciation — — — — Income in Advance 98,015 — 29,114 127,129 Tax Losses — — — — Net deferred tax assets and (liabilities) $ (875,425 ) $ 23,451 $ 128,852 $ (723,122 ) Unused tax losses for which no deferred tax assets have been recognized as of December 31, 2022 and 2021 are as follows: SUMMARY OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED As of December 31, 2022 2021 Unused tax losses for which no deferred tax assets has been recognized $ (29,195,914 ) $ (9,982,291 ) Potential tax benefit of such unused tax losses at applicable statutory tax rates $ (6,338,526 ) $ (2,050,255 ) Unused tax losses $ (6,338,526 ) $ (2,050,255 ) Management has evaluated and concluded that there were no No tax audits were commenced or were in process during the years ended December 31, 2022 and 2021 and no The following jurisdictions and tax years are open to audit: SUMMARY OF JURISDICTIONS AND TAX YEARS Jurisdiction Open Tax Years Indonesia 2018 2022 New Zealand 2019 2022 Singapore 2019 2022 South Africa 2018 2022 United Kingdom 2021 United States 2020 2022

OTHER NON-CURRENT ASSETS

OTHER NON-CURRENT ASSETS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
OTHER NON-CURRENT ASSETS	NOTE 13 — OTHER NON-CURRENT ASSETS As of June 30, 2023 and December 31, 2022, other non-current assets were $ 26,286 26,108	NOTE 15 — OTHER NON-CURRENT ASSETS As of December 31, 2022 and 2021, other non-current assets were $ 26,108 501,750

ACCRUED EXPENSES AND OTHER CURR

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	NOTE 14 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES As of June 30, 2023 and December 31, 2022, accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES As of June 30, 2023 As of December 31, 2022 Accrued expenses $ 1,152,674 $ 1,539,791 Sundry payables 1,164,801 1,007,222 North West Parks Board 798,860 955,591 VAT 246,318 184,977 Other taxation payable 29,313 121,959 Total $ 3,391,966 $ 3,809,540 The North West Parks Board accrual represents the amounts owed related to the Company’s Tau Game Lodge. The amount owed is related to turnover fees, concession fees and interest payable.	NOTE 16 — ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES As of December 31, 2022 and 2021, accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES As of December 31, 2022 2021 Accrued expenses $ 1,539,791 $ 390,138 Sundry payables 1,007,222 165,307 North West Parks Board 955,591 1,177,050 VAT 184,977 48,493 Other taxation payable 121,959 33,314 Derivative liability — 250,000 Total $ 3,809,540 $ 2,064,302 The North West Parks Board accrual represents the amounts owed related to the Company’s Tau Game Lodge. The amount owed is related to turnover fees, concession fees and interest payable.

DEFERRED REVENUE

DEFERRED REVENUE	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
DEFERRED REVENUE	NOTE 15 — DEFERRED REVENUE As of June 30, 2023 the nature of deferred revenue is substantially similar to December 31, 2022	NOTE 17 — DEFERRED REVENUE As of December 31, 2022 and 2021, deferred revenue consists of: SUMMARY OF DEFERRED REVENUE As of December 31, 2022 2021 Educational revenue paid in advance $ 5,594,979 $ 1,630,723 Other prepaid income 583,797 638,473 Advance bookings for lodges 213,217 292,716 Total $ 6,391,993 $ 2,561,912 A reconciliation of deferred revenue for the years ended December 31, 2022 and 2021 are as follows: SCHEDULE OF RECONCILIATION OF DEFERRED REVENUE 2022 2021 As of December 31, 2022 2021 Deferred revenue, beginning balance $ 2,561,912 $ 1,546,712 Addition 6,180,022 1,773,994 Revenue earned (2,349,941 ) (758,794 ) Deferred revenue, ending balance $ 6,391,993 $ 2,561,912

LOANS PAYABLE

LOANS PAYABLE	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
LOANS PAYABLE	NOTE 16 — LOANS PAYABLE As of June 30, 2023 and December 31, 2022, loans payable consisted of: SUMMARY OF LOANS PAYABLE As of June 30, 2023 As of December 31, 2022 Loans payable – current portion $ 330,108 $ 334,391 Loans payable – non-current portion 412,121 428,025 Total $ 742,229 $ 762,416	NOTE 18 — LOANS PAYABLE As of December 31, 2022 and 2021, loans payable consisted of: SUMMARY OF LOANS PAYABLE As of December 31, 2022 2021 Loans payable – current portion $ 334,391 $ 65,415 Loans payable – non-current portion 428,025 85,858 Total $ 762,416 $ 151,273 In September of 2019, the Company obtained lines of credit in the aggregate amount of S$ 400,000 296,912 100,000 74,228 36 8 0.88 6.88 300,000 222,684 60 6.25 98,589 72,492 91,063 67,220 Education Angels has obtained line of credit for working capital requirement in 2020, 2021 and 2022. The loans are secured by the guarantees of the Director and do not have covenant clauses. The outstanding principal as of December 31, 2022 is as follows: SCHEDULE OF LINE OF CREDIT FOR WORKING CAPITAL REQUIREMENT Loan Type Start Date Loan Amount Tenure Interest Rate Outstanding as IRD Loan 2020 $ 20,063 60 3.25 % $ 16,900 Juke NWN765 2021 $ 19,679 36 1.30 % $ 12,254 Qashqai NWN767 2021 $ 22,258 36 1.20 % $ 13,886 Qashqai NWN766 2022 $ 22,258 36 1.20 % $ 14,475 Mastermind Principles and Property Investors Network has obtained line of credit for the working capital requirement in 2020 and 2022. The loans are secured by the guarantees of the Director and do not have covenant clauses. The outstanding principal amount as of December 31, 2022 is as follows – Loan Type Start Date Loan Amount Tenure Interest Rate Outstanding Lloyds CBIL (MPL) 2020 $ 239,540 60 2.80 % $ 167,678 Funding Circle Loan (MPL) 2022 $ 380,804 48 9.30 % $ 305,787 The Funding Circle (PIN) 2022 $ 116,054 48 9.30 % $ 93,193 Lloyds Bounceback Loan 2022 $ 51,378 72 2.50 % $ 41,335 Annual estimated total principal repayments are $ 361,019 237,970 146,893 8,267 8,267

LOANS PAYABLE _ RELATED PARTIES

LOANS PAYABLE — RELATED PARTIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Loans Payable Related Parties
LOANS PAYABLE — RELATED PARTIES	NOTE 17 — LOANS PAYABLE — RELATED PARTIES Loans from related parties as of June 30, 2023 and December 31, 2022 consist of the following: SCHEDULE OF LOANS FROM RELATED PARTIES As of June 30, 2023 As of December 31, 2022 Loan payable to related parties for the acquisition of Wealth Dynamics Current portion $ — $ — Non-current portion. — — Subtotal — — Other loans payable to related parties, current 1,018,628 2,932,090 Other loans payable to related parties, non-current 1,812 1,729 Total loans payable to related parties $ 1,020,440 $ 2,933,819 The details of loan payable to the related parties is as follows: SCHEDULE OF LOAN PAYABLE TO RELATED PARTIES As of June 30, 2023 As of December 31, 2022 Loan Payable for E-Squared Acquisition $ — $ 299,231 Loan payable for RF acquisition — 2,000,000 Le Roux Niemann 89,476 55,555 Jeff Hays 435,000 250,000 Patrick Gentempo 435,000 250,000 Amount due to EIA 16,844 35,305 Others 44,120 43,728 Total $ 1,020,440 $ 2,933,819 The loan payable to related party for the acquisition of Revealed Films is non-interest bearing with $ 2,000,000 The loan payable to related party for the acquisition of E-Squared Education Enterprises Pty Ltd is non-interest bearing with ZAR 3,600,000 299,231 The loan payable to the pre-acquisition owners of Revealed Films of $ 870,000 435,000 435,000 The loan payable to related parties for the acquisition of Entrepreneurs Institute is non-interest bearing, with $ 400,000 The Company pays fees to Entrepreneurs Institute Australia Pty Ltd (“EIA”), an Australian company controlled and ultimately owned by Roger Hamilton and Sandra Morrell, directors of the Group. The total in 2023 was $ 107,636 325,243 The Company pays fees to GeniusU Web Services India Pvt Ltd (“GU India”), an Indian company controlled and ultimately owned by Suraj Naik, an employee of the Group, and a family member of Suraj Naik. The total in 2023 was $ 103,838 209,322 Unpaid fees are recorded as a related party loan payable and is not-interest bearing.	NOTE 19 — LOANS PAYABLE — RELATED PARTIES Loans from related parties as of December 31, 2022 and 2021 consist of the following: SCHEDULE OF LOANS FROM RELATED PARTIES As of December 31, 2022 2021 Loan payable to related parties for the acquisition of Wealth Dynamics Current portion $ — $ 425,551 Non-current portion. — — Subtotal — 425,551 Other loans payable to related parties, current 2,932,090 — Other loans payable to related parties, non-current 1,729 — Total loans payable to related parties $ 2,933,819 $ 425,551 The loan payable to related party for the acquisition of Revealed Films is non-interest bearing with $ 2,000,000 The loan payable to related party for the acquisition of E-Squared Education Enterprises Pty Ltd is non-interest bearing with ZAR 3,600,000 299,231 The loan payable to the pre-acquisition owners of Revealed Films of $ 500,000 250,000 250,000 The loan payable to related parties for the acquisition of Entrepreneurs Institute is non-interest bearing, with $ 400,000 The Company pays fees to Entrepreneurs Institute Australia Pty Ltd (“EIA”), an Australian company controlled and ultimately owned by Roger Hamilton and Sandra Morrell, directors of the Group. The total in 2022 was $ 325,243 319,464 The Company pays fees to GeniusU Web Services India Pvt Ltd (“GU India”), an Indian company controlled and ultimately owned by Suraj Naik, an employee of the Group, and a family member of Suraj Naik. The total in 2022 was $ 209,322 162,930 Unpaid fees are recorded as a related party loan payable and is not-interest bearing.

CONVERTIBLE DEBT OBLIGATIONS

CONVERTIBLE DEBT OBLIGATIONS	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Convertible Debt Obligations
CONVERTIBLE DEBT OBLIGATIONS	NOTE 18 — CONVERTIBLE DEBT OBLIGATIONS As of June 30, 2023 and December 31, 2022, the Company’s convertible obligations consisted of the following: SCHEDULE OF CONVERTIBLE DEBT OBLIGATIONS As of As of Convertible debt obligations, end, gross $ 3,911,290 $ 7,975,851 Convertible debt obligations, end, current portion 3,773,790 5,752,328 Convertible debt obligations, end, non-current portion 137,500 2,223,523 During the six-months ended June 30, 2023, the convertible loan 2022 amount of $ 6,147,954 23,046,941 2,004,822 3,911,290 7,975,851 During the six months ended June 30, 2023, the convertible loan 2020 amount of $ 170,000	NOTE 20 — CONVERTIBLE DEBT OBLIGATIONS As of December 31, 2022 and 2021, the Company’s convertible obligations consisted of the following: SCHEDULE OF CONVERTIBLE DEBT OBLIGATIONS 2022 2021 As of December 31, 2022 2021 Convertible debt obligations, beg, gross $ 1,274,010 $ 1,531,639 Addition 9,599,390 — Converted to equity (459,370 ) (257,629 ) Converted to short term debt (539,245 ) — Repayment (509,311 ) — Deferred debt discount and Cost of Fund Raise (1,389,623 ) — Convertible debt obligations, end, net $ 7,975,851 $ 1,274,010 Convertible debt obligations, current portion $ 5,752,328 $ 507,765 Convertible debt obligations, non-current portion $ 2,223,523 $ 766,245 During the year ended 2019, Entrepreneur Resorts issued 36-month convertible loans in the principal amount of $ 2,256,178 10% 12% During the year ended December 31, 2020, Genius Group Ltd issued 36-month convertible loans in the principal amount of $ 1,819,145 10% 12 36,383 During the year ended 2022, Genius Group Ltd entered into a Securities Purchase Agreement to issue convertible loan in the principal amount of $ 18,130,000 17,000,000 5.17 During the year ended December 31, 2022, the company and holder of 2019 Convertible Notes in the aggregate amount of $ 503,311 4,454 18 743 nil 207,765 During the year ended December 31, 2022, the company and holder of 2020 Convertible Notes in the agreement amount of $ 6,000 221,000 3,764 37,463 539,245 766,245 During the year ended December 31, 2022, the company and holder of 2022 Convertible Note converted aggregate amount of $ 707,306 235,146 1,515,891 7,975,851 0 During the year ended December 31, 2021, the Company, and holders of 2020 Convertible Notes in the aggregate principal amount of $ 161,500 6,170 13,306 10 15

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Derivative Liabilities
DERIVATIVE LIABILITIES	NOTE 19 — DERIVATIVE LIABILITIES There are no	NOTE 21 — DERIVATIVE LIABILITIES Derivative liabilities as of December 31, 2022 consist of the following: SCHEDULE OF DERIVATIVE LIABILITIES As of Options $ 24 ,041,198 Contingent consideration 12,447,396 Derivative liabilities $ 36,488,594 To account for the Options and Top Up Consideration for the acquisitions the Company used the following income approach valuation methods: Top Up Consideration (excluding Revealed Films) and Call Option: The fair values of each were determined utilizing monte carlo simulations to simulate the potential payoffs. A monte carlo simulation is a problem-solving technique used to approximate the probability of certain outcomes by running multiple trial runs, called simulations, using random variables. Put Option: The fair value of the put option was determined using a closed-form option pricing model commonly referred to as the Black-Scholes option pricing model. Revealed Films Top Up Consideration: The fair value was determined utilizing a present value technique involving a discounted cash flow analysis. The Company utilized an independent third-party to determine the fair value of the fair value of the contingent earn outs and the fair value of options. A reconciliation of derivative liabilities for the year ended December 31, 2022 is as follows: Options SCHEDULE OF DERIVATIVE LIABILITIES OPTIONS EXPLANATORY Acquisition Value Adjustments Closing Value PIN $ 10,100,000 $ 12,250,000 $ 22,350,000 ESQ 451,000 1,240,198 1,691,198 $ 10,551,000 $ 13,490,198 $ 24,041,198 The company has recorded the derivative liability for issuance of options as follows: The company has issued a call option to the seller of Property Investors Network which allows the seller to exercise the call option to repurchase the company from the buyer, if the value of Company’s shares held by the seller is below GBP 10.2 3 The company has also issued a put option to the seller of E-Squared Enterprises Ltd which allows the seller to exercise the put option in return for the cash consideration, if the Company’s shares trade below $5.81 ($34.87 pre-split) at the agreed value of $1,907,598 at any given point of time from the date of commencement to two years. The change in the fair value of the put option is recorded as a gain or loss to revaluation adjustment of contingent liabilities on the Statement of Operations and Comprehensive Loss during the year 2022. Contingent Consideration SCHEDULE OF CONTINGENT CONSIDERATION EXPLANATORY Acquisition Value Adjustments Closing Value RF $ 10,380,396 $ - $ 10,380,396 UAV 1,017,000 191,000 1,208,000 PIN 701,000 158,000 859,000 $ 12,098,396 $ 349,000 $ 12,447,396 The company has recorded contingent consideration related to the acquisition companies. The company has agreed to pay the additional consideration to the seller of each companies listed on the table above upon achieving the pre-agreed milestones. The change in the fair value of contingent consideration is recorded as gain or loss to revaluation adjustment of contingent liabilities on the Statement of Operations and Comprehensive Loss during the year 2022. The details of each contingent considerations are as follows: Revealed Films – The company has agreed to pay top up consideration of 1.5X the difference between the revenue in 2023, 2024 and 2025 if the revenue growth is higher than $7 million and a profit of at least 7%. The revenue growth is calculated as revenue during the year minus $7 million or previous year’s revenue if the target was met. The consideration will be paid by issuing Company shares in the assigned ratio for each of the sellers. University of Antelope Valley – The company has agreed to the seller of UAV if the amount of UAV’s total revenue in 2022, 2023 and 2024 is an increase over $9 million during each of the year or subsequent year’s total revenue, then the purchaser shall pay an additional cash of an amount equal to the total revenue minus $9 million or previous year’s revenue multiplied by two. The consideration is payable in cash. Property Investors Network – The company has agreed to pay the top up consideration if the 2x revenue or 10x EBITDA in 2022, 2023 or 2024 exceeds the purchase price or the previous year’s consideration; the difference between the value will be paid in additional consideration by 90% in shares and 10% in cash. E-Squared Enterprises – The company has agreed to pay top up consideration for the year 2022 and 2023 for the positive difference between 2x annual revenue or 10x EBITDA for the financial year minus the hurdle amount which is the revenue or EBITDA for the previous year.

EQUITY

EQUITY	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
EQUITY	NOTE 20 — EQUITY Contributed Capital Equity Issued During the period ended June 30, 2023 and 2022, the Company issued ordinary shares for net cash proceeds of $ 0 15,676,334 During the period ended June 30, 2022, the Company issued the ordinary shares with a gross value of $ 22,581,816 15,402,858 273,476 2,556,739 During August 2022, Genius Group Ltd entered into a Securities Purchase Agreement to issue convertible loan in the principal amount of $ 18,130,000 17,000,000 3,867,850 During the six months ended June 30, 2023, Genius Group Ltd converted $ 6,147,954 846,345 23,046,941 79,133 70,047 65,109 60,000 During the period ended June 30, 2022, the Company issued Genius Group Ltd ordinary shares with a value of $ 27,046,599 See below for discussions regarding additional equity issuances. Shares Issued Related to Debt Conversions During the six months ended June 30, 2023, Genius Group Ltd converted $ 6,147,954 846,345 23,046,941 Stock-Based Compensation During the six months ended June 30, 2023, the Company granted 842,127 646,922 The Company values stock options using the Black-Scholes option pricing model and used the following assumptions during the reporting periods: SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS June 30, 2023 June 30, 2022 For the period ended June 30, 2023 June 30, 2022 Risk-free interest rate 4.88 % 4.41 % Contractual term (years) 2 4 1 3 Expected volatility 177.30 % 66.00 % Expected dividends 0.00 % 0.00 % A summary of the option activity during the period ended June 30, 2023 was as follows: SUMMARY OF OPTION ACTIVITY No of Options Weighted Average Share Price Weighted Average Remaining Life Aggregate Intrinsic Value Outstanding as of December 31, 2022 1,026,520 $ 4.38 2 $ 0 Granted 842,127 0.83 4 0 Exercised / Cancelled (200,000 ) 2.21 - 0 Outstanding as of June 30, 2023 1,668,647 $ 2.85 3 $ 0 SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING Options Outstanding Options Exercisable Year Exercise Price Outstanding Number of Options Underlying Common Stock Weighted Average Remaining Life in Years Exercisable Number of Warrants 2019 Share Option $ 3.56 257,478 GNS 1 $ 257,478 2020 Share Option 5.81 74,640 GNS 1 74,640 2021 Share Options 5.81 134,214 GNS 3 134,214 2022 Employee Grants (Options) 4.22 360,188 GNS 3 0 2023 Employee Grants (Options) 0.83 842,127 GNS 3 0 $ 2.85 1,668,647 2 $ 466,332 The Company recorded stock-based compensation in the amount of $ 402,565 for the six months ended June 30, 2023 and $ 150,317 for the six months ended June 30, 2022, in connection with the amortization of the grant date value of the stock options. The amount of $ 2,212,699 to be recognized as stock-based compensation expense over the period 2023, 2024 and 2025.	NOTE 22 — EQUITY Contributed Capital Equity Issued During the years ended December 31, 2022 and 2021, the Company issued ordinary shares for net cash proceeds of $ 15,473,334 3,127,442 During the year ended December 31, 2022, the Company issued the company ordinary shares with a gross value of $ 22,581,816 15,202,858 270,476 2,655,739 3,308,617 During the year ended December 31, 2022, Genius Group Ltd entered into a Securities Purchase Agreement to issue convertible loan in the principal amount of $ 18,130,000 17,000,000 6,893,064 During the year ended December 31, 2022, the Company issued Genius Group Ltd ordinary shares with a value of $ 35,098,001 See below for discussions regarding additional equity issuances. Shares Issued Related to Debt Conversions During the year December 31, 2022, convertible debt obligations consisting of $ 936,543 177,689 Shares Issued in Satisfaction of a Liability During the year December 31, 2020, the Company issued $ 350,000 of Genius Group Ltd ordinary shares as partial settlement of a loan with the seller of Tau Game Lodge. The Company also granted a put option over shares issued in satisfaction of this liability and reported a liability of $ 250,000 350,000 250,000 in cash. Stock-Based Compensation During the year ended December 31, 2022 and 2021, the Company granted 560,188 and 14,306 . The fair value of the options granted in 2022 was $ 2,189,351 and 2021 was $ 181,559 2,600,000 is being expensed over the applicable vesting period. The Company values stock options using the Black-Scholes option pricing model and used the following assumptions during the reporting periods: SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS 2022 2021 Years Ended 2022 2021 Risk-free interest rate 4.41 % 0.73 % Contractual term (years) 1 3 1 3 Expected volatility 177.30 % 66.00 % Expected dividends 0.00 % 0.00 % A summary of the option activity during the year ended December 31, 2022 was as follows: SUMMARY OF OPTION ACTIVITY No of Options Weighted Average Share Price Weighted Average Remaining Life Aggregate Intrinsic Value Outstanding as of January 1, 2022 539,760 $ 4.74 1 $ 0 Granted 560,188 4.22 3 0 Exercised (73,428 ) 5.81 - 0 Outstanding as of December 31, 2022 1,026,520 $ 4.38 2 $ 0 SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING Options Outstanding Options Exercisable Year Exercise Price Outstanding Number of Options Underlying Common Stock Weighted Average Remaining Life in Years Exercisable Number of Warrants 2019 Share Option $ 3.56 257,478 GNS 1 $ 257,478 2020 Share Option 5.81 74,640 GNS 1 74,640 2021 Share Options 5.81 134,214 GNS 3 134,214 2022 Employee Grants (Options) 4.22 560,188 GNS 3 0 $ 4.38 1,026,520 2 $ 466,332 The Company recorded stock-based compensation in the amount of $ 1,308,784 and $ 293,837 during the years ended December 31, 2022 and 2021, respectively, in connection with the amortization of the grant date value of the stock options. The amount of $ 3,975,722 to be recognized as stock-based compensation expense over the period 2023, 2024 and 2025.

REVENUES

REVENUES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
REVENUES	NOTE 21 — REVENUES The breakdown of revenues for the years ended June 30, 2023 and 2022 are shown below. The revenue is disaggregated into the categories the Company believes depict how and the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 As restated Six months Ended June 30, 2023 2022 As restated Campus Revenue – Sale of goods $ 1,102,187 $ 1,074,744 – Rendering of services 1,731,747 815,984 Campus sub-total 2,833,934 1,890,728 Education Revenue – Digital 4,990,143 3,280,664 – In-Person 3,971,637 171,855 Education sub-total 8,961,780 3,452,519 Total Revenue $ 11,795,714 $ 5,343,247	NOTE 23 — REVENUES The breakdown of revenues for the years ended December 31, 2022 and 2021 are shown below. The revenue is disaggregated into the categories the Company believes depict how and the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors. SCHEDULE OF DISAGGREGATION OF REVENUE 2022 2021 As restated Years Ended December 31, 2022 2021 As restated Campus Revenue – Sale of goods $ 2,527,590 $ 3,102,210 – Rendering of services 2,110,531 — Campus sub-total 4,638,121 3,102,210 Education Revenue – Digital 8,011,319 5,192,594 – In-Person 5,544,176 — Education sub-total 13,555,495 5,192,594 Total Revenue $ 18,193,616 $ 8,294,804

OTHER OPERATING INCOME

OTHER OPERATING INCOME	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
OTHER OPERATING INCOME	NOTE 22 — OTHER OPERATING INCOME For the six months ended June 30, 2023 and 2022, other operating income consists of: SCHEDULE OF OTHER OPERATING INCOME 2023 2022 Six months Ended June 30, 2023 2022 Other income $ 1,213 $ 166,001 Other operating income $ 1,213 $ 166,001	NOTE 24 — OTHER OPERATING INCOME For the years ended December 31, 2022 and 2021, other operating income consists of: SCHEDULE OF OTHER OPERATING INCOME 2022 2021 Years Ended December 31, 2022 2021 Other income $ 144,396 $ — Subsidy from government — 490,300 Other operating income $ 144,396 $ 490,300

GENERAL AND ADMINISTRATIVE EXPE

GENERAL AND ADMINISTRATIVE EXPENSES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
GENERAL AND ADMINISTRATIVE EXPENSES	NOTE 23 — GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the six months ended June 30, 2023 and 2022 include the following: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2023 2022 Six months ended June 30, 2023 2022 Salaries, wages, bonuses, and other benefits $ 5,509,045 $ 3,218,370 Professional and consulting fees 2,809,490 482,895 Marketing 1,098,631 86,053 Other 1,389,299 272,445 Provision for doubtful debts 170,318 - Stock-based compensation 402,565 150,317 Utilities 619,954 378,714 Travel 436,940 148,176 Development charges 406,083 279,527 Rent expense 381,062 120,352 Repairs and maintenance 240,532 112,205 Athletic program expenses 208,749 — Total general and administrative expenses $ 13,672,668 $ 5,249,054	NOTE 25 — GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended December 31, 2022 and 2021 include the following: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2022 2021 Years Ended December 31, 2022 2021 Salaries, wages, bonuses, and other benefits $ 8,909,585 $ 4,197,397 Professional and consulting fees 2,284,436 660,117 Marketing 1,917,377 73,277 Other 1,559,591 1,151,991 Provision for doubtful debts 1,509,486 (39,108 ) Stock-based compensation 1,308,784 293,837 Utilities 952,056 142,019 Travel 851,139 13,356 Development charges 847,068 456,180 Rent expense 351,730 250,994 Repairs and maintenance 304,938 11,144 Athletic program expenses 277,604 — Total general and administrative expenses $ 21,073,794 $ 7,211,204

INTEREST EXPENSE, NET

INTEREST EXPENSE, NET	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
INTEREST EXPENSE, NET	NOTE 24 — INTEREST EXPENSE, NET For the six months ended June 30, 2023 and June 30, 2022, the Company earned interest income and incurred interest expense as follows: SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE 2023 2022 Six months Ended June 30, 2023 2022 Interest (expense) income Bank and other cash $ 32,328 $ 10,418 Total interest (expense) income 32,328 10,418 Interest expense/finance costs Lease liabilities (427,134 ) (58,026 ) Other interest paid – loans (1,604,555 ) (51,690 ) Amortization of debt discount — — Total interest expense/ finance costs (2,031,689 ) (109,716 ) Total interest (expense), net $ (1,999,361 ) $ (99,298 )	NOTE 26 — INTEREST EXPENSE, NET For the years ended December 31, 2022 and 2021, the Company earned interest income and incurred interest expense as follows: SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE 2022 2021 Years Ended December 31, 2022 2021 Interest (expense) income Bank and other cash $ 26,380 $ (74,081 ) Total interest (expense) income 26,380 (74,081 ) Interest expense/finance costs Lease liabilities (491,336 ) (131,291 ) Other interest paid – loans (847,520 ) ( 103,357 ) Amortization of debt discount — ( 140,837 ) Total interest expense/ finance costs (1,338,856 (375,485 ) Total interest (expense), net $ (1,312,476 ) $ ( 449,566 )

INCOME TAX EXPENSE

INCOME TAX EXPENSE	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
INCOME TAX EXPENSE	NOTE 25 — INCOME TAX EXPENSE The Company is subject to income taxes in the countries of Indonesia, Singapore, New Zealand, United States, United Kingdom and South Africa. For the six months ended June 30, 2023 and 2022, income tax benefit is recognized as: the tax effect of management’s estimates of temporary and permanent differences.	NOTE 27 — INCOME TAX EXPENSE The Company is subject to income taxes in the countries of Indonesia, Singapore, New Zealand, United States, United Kingdom and South Africa. The provision for income taxes consists of the following provisions (benefits): SCHEDULE OF PROVISION FOR INCOME TAXES PROVISIONS (BENEFITS) 2022 2021 Years ended December 31, 2022 2021 Current tax: Current tax on profits for the year $ 220,570 $ — Total Current tax 220,570 — Deferred income tax: (Increase) decrease in deferred tax assets 29,240 (29,230 ) Decrease in deferred tax liabilities (1,313,406 ) (99,622 ) Deferred income tax (1,284,166 ) (128,852 ) (Benefit from) Provision for income taxes $ (1,063,596 ) $ (128,852 ) The provision for income taxes by country consists of the following provisions (benefits): INDONESIA NEW ZEALAND SINGAPORE SOUTH AFRICA UK USA CONSOLIDATED Current Expense Foreign $ (29,039 ) $ 6,050 $ - $ 46,129 $ 197,430 $ - $ 220,570 Total Current Tax Expense (29,039 ) 6,050 - 46,129 197,430 - 220,570 Deferred Expense Federal - - - - - (124,478 ) (124,478 ) State - - - - - (24,010 ) (24,010 ) Foreign (145,289 ) (54,100 ) 29,503 (607,462 ) (358,330 ) - (1,135,678 ) Total Deferred Tax Expense (145,289 ) (54,100 ) 29,503 (607,462 ) (358,330 ) (148,488 ) (1,284,166 ) (Benefit from) Provision for Income Taxes $ (174,328 ) $ (48,050 ) $ 29,503 $ (561,333 ) $ (160,900 ) $ (148,488 ) $ (1,063,596 ) The reconciliation of income taxes at the statutory rate of Singapore to the effective tax rates for the years ended December 31, 2022 and 2021 is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE 2022 2021 Years ended December 31, 2022 2021 Loss from continuing operations before provision for income taxes $ (56,315,143 ) $ (4,618,050 ) Tax at the Singapore rate of 17 (9,573,574 ) (785,069 ) Reconciling items: Permanent differences 5,867,054 31,272 Current period net operating losses not recognized as a deferred tax asset 3,019,483 743,997 Rate differential – non-Singapore entities (736,092 ) (55,045 ) Other deferred tax activity 359,533 (64,007 ) (Benefit from) Provision for income taxes $ (1,063,596 ) $ (128,852 )

EARNINGS PER SHARE

EARNINGS PER SHARE	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
EARNINGS PER SHARE	NOTE 26 — EARNINGS PER SHARE SUMMARY OF EARNINGS PER SHARE 2023 2022 Six months ended June 30, 2023 2022 Loss per share, basic and diluted $ (0.32 ) $ (0.20 ) Loss per share, basic $ (0.32 ) $ (0.20 ) The calculation of basic and diluted loss per share has been based on the following loss attributable to ordinary shareholders and the weighted average number of ordinary shares Net Loss $ (10,774,702 ) $ (3,497,227 ) Non-Controlling Interest (627,543 ) (145,673 ) Loss Attributed to Ordinary Shareholders $ (10,147,159 ) $ (3,351,554 ) Weighted Average Number of Ordinary Shares Issued at the beginning of the year 27,705,227 16,155,812 Issued in current Year 23,194,830 8,618,637 Issued at the end of the year 50,900,057 24,774,449 Weighted Average 33,668,483 17,794,634 Diluted earnings (loss) per share: There are no dilutive instruments and therefore diluted earnings Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive: Share Options and RSUs 1,668,647 202,639	NOTE 28 — EARNINGS PER SHARE SUMMARY OF EARNINGS PER SHARE 2022 2021 Years ended December 31, 2022 2021 Loss per share, basic and diluted $ (2.44 ) $ (0.28 ) The calculation of basic and diluted loss per share has been based on the following loss attributable to ordinary shareholders and the weighted average number of ordinary shares Net Loss $ (55,251,547 ) $ (4,489,198 ) Non-Controlling Interest (206,021 ) (173,959 ) Loss Attributed to Ordinary Shareholders $ (55,045,526 ) $ (4,315,239 ) Weighted Average Number of Ordinary Shares Issued at the beginning of the year 16,155,812 16,155,812 Issued in current Year 11,549,415 — Issued at the end of the year 27,705,227 16,155,812 Weighted Average 22,634,366 16,155,812 Diluted earnings (loss) per share: There are no dilutive instruments and therefore diluted earnings Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive: Share Options and RSUs 1,511,664 7,138,140

FAIR VALUE INFORMATION

FAIR VALUE INFORMATION	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
FAIR VALUE INFORMATION	NOTE 27 — FAIR VALUE INFORMATION Fair value hierarchy The table below analyses assets and liabilities carried at fair value. The different levels are defined as follows: Level 1: Quoted unadjusted prices in active markets for identical assets or liabilities that the Company can access at measurement date. Level 2: Inputs other than quoted prices included in level 1 that are observable for the asset or liability either directly or indirectly. Level 3: Unobservable inputs for the asset or liability. As of June 30, 2023 and December 31, 2022, the Company’s financial assets and liabilities by level within the fair value hierarchy are as follows: SUMMARY OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY Level 1 Level 2 Level 3 Total As of June 30, 2023 Level 1 Level 2 Level 3 Total FINANCIAL ASSETS Cash $ 2,624,432 $ — $ — $ 2,624,432 FINANCIAL LIABILITIES Contingent liabilities — — 36,488,594 36,488,594 Level 1 Level 2 Level 3 Total As of December 31, 2022 Level 1 Level 2 Level 3 Total FINANCIAL ASSETS Cash and Restricted Cash $ 16,829,385 $ — $ — $ 16,829,385 FINANCIAL LIABILITIES Contingent liabilities — — 36,488,594 36,488,594 The fair value of contingent consideration was reviewed during the period ended June 30, 2023. The various methodologies were reassessed using a consistent approach which are based on significant inputs that are not observable in the market and include key assumptions such as assessing the probability of meeting certain milestones required to earn the contingent consideration. As a result of these assessments, there were no significant changes in the aggregate that required an update from December 31, 2022.	NOTE 29 — FAIR VALUE INFORMATION Fair value hierarchy The table below analyses assets and liabilities carried at fair value. The different levels are defined as follows: Level 1: Quoted unadjusted prices in active markets for identical assets or liabilities that the Company can access at measurement date. Level 2: Inputs other than quoted prices included in level 1 that are observable for the asset or liability either directly or indirectly. Level 3: Unobservable inputs for the asset or liability. As of December 31, 2022 and 2021, the Company’s financial assets and liabilities by level within the fair value hierarchy are as follows: SUMMARY OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY Level 1 Level 2 Level 3 Total As of December 31, 2022 Level 1 Level 2 Level 3 Total FINANCIAL ASSETS Cash and Restricted Cash $ 16,829,385 $ — $ — $ 16,829,385 FINANCIAL LIABILITIES Contingent liabilities — — 36,488,594 36,488,594 Level 1 Level 2 Level 3 Total As of December 31, 2021 Level 1 Level 2 Level 3 Total FINANCIAL ASSETS Cash $ 1,784,938 $ — $ — $ 1,784,938 Financial Assets $ 1,784,938 $ — $ — $ 1,784,938 Financial liabilities — — 36,488,594 36,488,594

FINANCIAL RISK MANAGEMENT

FINANCIAL RISK MANAGEMENT	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
FINANCIAL RISK MANAGEMENT	NOTE 28 — FINANCIAL RISK MANAGEMENT The Company’s activities expose it to certain financial risks mainly related to: ➢ market risk (currency risk, interest rate risk and price risk); ➢ credit risk, and ➢ liquidity risk. The board of directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. The board has established the risk committee, which is responsible for developing and monitoring the Company’s risk management policies. The committee reports quarterly to the board of directors on its activities. The Group’s risk management policies are established to identify and analyze the risks faced by the Company, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company’s activities. The Group’s board of directors oversees how management monitors compliance with the risk management policies and procedures and reviews the adequacy of the risk management framework in relation to the risks faced by the Company. Market risk Interest rate risk Fluctuations in interest rates impact on the value of investments and financing activities, giving rise to interest rate risk. The debt of the Company is comprised of different instruments, which bear interest at either fixed or floating interest rates. The ratio of fixed and floating rate instruments in the loan portfolio is monitored and managed, by incurring either variable rate bank loans or fixed rate bonds as necessary. The Company policy with regards to financial assets, is to invest cash at floating rates of interest and to maintain cash reserves in short-term investments in order to maintain liquidity, while also achieving a satisfactory return for shareholders. Foreign currency risk The Company is exposed to foreign currency risk as a result of certain transactions and borrowings which are denominated in foreign currencies. The foreign currencies in which the Company deals primarily are US Dollars, Singapore Dollars, Indonesian Rupees and South African Rands. Credit risk Credit risk arises from the potential default of a counterparty to an agreement or financial instrument, resulting in financial loss. The Company is exposed to credit risk in its operating activities (mainly in connection with trade receivables) and financial activities, including deposits with banks and other financial institutions and other financial instruments contracted. To mitigate risks associated with trade receivables, management makes use of credit approvals, limits, and monitoring, and only deals with reputable counterparties with consistent payment histories. Sufficient collateral or guarantees are also obtained when necessary. Each counterparty is analyzed individually for creditworthiness before terms and conditions are offered. The analysis involves making use of information submitted by the counterparties as well as external bureau data (where available). Counterparty credit limits are in place and are reviewed and approved by credit management committees. The exposure to credit risk and the creditworthiness of counterparties is continuously monitored. Credit loss allowances for expected credit losses are recognized for all debt instruments except those measured at fair value through profit or loss. Credit loss allowances are also recognized for loan commitments and financial guarantee contracts. For trade receivables and contract assets which do not contain a significant financing component, the loss allowance is determined as the lifetime expected credit losses of the instruments. For all other trade receivables, contract assets and lease receivables, IFRS 9 permits the determination of the credit loss allowance by either determining whether there was a significant increase in credit risk since initial recognition or by always making use of lifetime expected credit losses. Management has chosen as an accounting policy, to make use of lifetime expected credit losses. Management does therefore not make the annual assessment of whether the credit risk has increased significantly since initial recognition for trade receivables, contract assets or lease receivables. Liquidity risk The Company is exposed to liquidity risk, which is the risk that the Company will encounter difficulties in meeting its obligations as they become due. The Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2.	NOTE 30 — FINANCIAL RISK MANAGEMENT The Company’s activities expose it to certain financial risks mainly related to: ➢ market risk (currency risk, interest rate risk and price risk); ➢ credit risk, and ➢ liquidity risk. The board of directors has overall responsibility for the establishment and oversight of the Company’s risk management framework. The board has established the risk committee, which is responsible for developing and monitoring the Company’s risk management policies. The committee reports quarterly to the board of directors on its activities. The Group’s risk management policies are established to identify and analyze the risks faced by the Company, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Company’s activities. The Group’s board of directors oversees how management monitors compliance with the risk management policies and procedures and reviews the adequacy of the risk management framework in relation to the risks faced by the Company. Market risk Interest rate risk Fluctuations in interest rates impact on the value of investments and financing activities, giving rise to interest rate risk. The debt of the Company is comprised of different instruments, which bear interest at either fixed or floating interest rates. The ratio of fixed and floating rate instruments in the loan portfolio is monitored and managed, by incurring either variable rate bank loans or fixed rate bonds as necessary. The Company policy with regards to financial assets, is to invest cash at floating rates of interest and to maintain cash reserves in short-term investments in order to maintain liquidity, while also achieving a satisfactory return for shareholders. Foreign currency risk The Company is exposed to foreign currency risk as a result of certain transactions and borrowings which are denominated in foreign currencies. The foreign currencies in which the Company deals primarily are US Dollars, Singapore Dollars, Indonesian Rupees and South African Rands. Credit risk Credit risk arises from the potential default of a counterparty to an agreement or financial instrument, resulting in financial loss. The Company is exposed to credit risk in its operating activities (mainly in connection with trade receivables) and financial activities, including deposits with banks and other financial institutions and other financial instruments contracted. To mitigate risks associated with trade receivables, management makes use of credit approvals, limits, and monitoring, and only deals with reputable counterparties with consistent payment histories. Sufficient collateral or guarantees are also obtained when necessary. Each counterparty is analyzed individually for creditworthiness before terms and conditions are offered. The analysis involves making use of information submitted by the counterparties as well as external bureau data (where available). Counterparty credit limits are in place and are reviewed and approved by credit management committees. The exposure to credit risk and the creditworthiness of counterparties is continuously monitored. Credit loss allowances for expected credit losses are recognized for all debt instruments except those measured at fair value through profit or loss. Credit loss allowances are also recognized for loan commitments and financial guarantee contracts. For trade receivables and contract assets which do not contain a significant financing component, the loss allowance is determined as the lifetime expected credit losses of the instruments. For all other trade receivables, contract assets and lease receivables, IFRS 9 permits the determination of the credit loss allowance by either determining whether there was a significant increase in credit risk since initial recognition or by always making use of lifetime expected credit losses. Management has chosen as an accounting policy, to make use of lifetime expected credit losses. Management does therefore not make the annual assessment of whether the credit risk has increased significantly since initial recognition for trade receivables, contract assets or lease receivables. Liquidity risk The Company is exposed to liquidity risk, which is the risk that the Company will encounter difficulties in meeting its obligations as they become due. The Company has incurred significant losses and needs to raise additional funds to meet its obligations and sustain its operations. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2.

RELATED PARTIES

RELATED PARTIES	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
RELATED PARTIES	NOTE 29 — RELATED PARTIES Relationships Name of related party Board members and key management Roger James Hamilton Suraj Naik Nic Lim Anna Gong Richard Berman Erez Simha Simon Zutshi Lilian Niemann Angela Stead Jeff Hays Patrick Gentempo Related entity GeniusU Web Services Pvt Ltd Entrepreneur Institute Australia Pty Ltd Health 360 Pte Ltd The Genius Movement Pte Ltd World Game Pte Ltd Health Dynamics Wealth Dynamics America BG2 Ltd BG3 Ltd BG4 Ltd BMV Finance Crowd Property Hatfield House Property Mastermind International Zutshi LLP Vision 1 Investments Throckley MSJ Foundation See Note 17 — Loans Payable, Related Parties for information on related party balances.	NOTE 31 — RELATED PARTIES Relationships Name of related party Board members and key management Roger James Hamilton Suraj Naik Patrick Grove Nic Lim Anna Gong Richard Berman Timothy Murphy Erez Simha Ravinder Karwal Simon Zutshi Lilian Niemann Angela Stead Jeff Hays Patrick Gentempo Related entity GeniusU Web Services Pvt Ltd Entrepreneur Institute Australia Pty Ltd Health 360 Pte Ltd The Genius Movement Pte Ltd World Game Pte Ltd Health Dynamics Wealth Dynamics America BG2 Ltd BG3 Ltd BG4 Ltd BMV Finance Crowd Property Hatfield House Property Mastermind International Zutshi LLP Vision 1 Investments Throckley MSJ Foundation See Note 19 — Loans Payable, Related Parties for information on related party balances.

KEY MANAGEMENT COMPENSATION

KEY MANAGEMENT COMPENSATION	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
KEY MANAGEMENT COMPENSATION	NOTE 30 — KEY MANAGEMENT COMPENSATION The following tables set forth information regarding compensation awarded to or earned by our Executive Officers and Board of Directors during the six months ended June 30, 2023 and 2022: SUMMARY OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS 2023 2022 Salary Stock Based Total Salary Stock Based Total Key management compensation $ 991,278 $ 399,537 $ 1,390,815 $ 497,911 $ 17,669 $ 515,580	NOTE 32 — KEY MANAGEMENT COMPENSATION The following tables set forth information regarding compensation awarded to or earned by our Executive Officers and Board of Directors during the years ended December 31, 2022 and 2021: SUMMARY OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS 2022 2021 Salary Stock Based Total Salary Stock Based Total Key management compensation $ 1,184,506 $ 553,987 $ 1,738,493 $ 975,110 $ 43,640 $ 1,018,750

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SEGMENT REPORTING	NOTE 31 — SEGMENT REPORTING Each of the Company’s business segments offer different, but synergistic products and services, and are managed separately. Discrete financial information is available for each segment, and segment performance is evaluated based on operating results. Adjustments to reconcile segment results to consolidated results are included under the caption “Intercompany” which eliminates the effect of transactions between the segments. The Company’s business consists of two reportable business segments: ➢ Education — entrepreneur education, management consultancy and business development tools. ➢ Campus — resorts, retreats, and co-working cafes for entrepreneurs. The detailed segment information of the Company is as follows: SUMMARY OF DETAILED SEGMENT INFORMATION Education Campus Total Education Campus Total For the Six months Ended June 30 2023 2022 Education Campus Total Education Campus Total Revenues $ 8,961,780 $ 2,833,934 $ 11,795,714 $ 3,452,519 $ 1,890,728 $ 5,343,247 Depreciation and amortization $ 1,178,764 $ 30,008 $ 1,208,772 $ 252,530 $ 583,227 $ 835,757 Income/Loss from operations $ (9,417,704 ) $ 254,613 $ (9,163,091 ) $ (2,082,656 ) $ (889,852 ) $ (2,972,508 ) Net Income/Loss $ (11,013,619 ) $ 238,917 $ (10,774,702 ) $ (2,075,692 ) $ (1,421,535 ) $ (3,497,227 ) Interest Expense, net $ (1,944,787 ) $ (54,574 ) $ (1,999,361 ) $ (27,534 ) $ (71,764 ) $ (99,298 ) Education Campus Total Education Campus Total For the period ended June 30, 2023 For the Year ended December 31, 2022 Education Campus Total Education Campus Total Capital Expenditures $ — $ — $ — $ — $ — $ — Property and equipment, net $ 203,934 $ — $ 203,934 $ 563,131 $ — $ 563,131 Total Assets $ 72,616,102 $ 2,785,765 $ 75,401,867 $ 88,120,390 $ 3,139,237 $ 91,259,627 Total Liabilities $ 64,050,409 $ 5,211,673 $ 69,262,082 $ 71,656,141 $ 5,648,650 $ 77,304,791 SUMMARY OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION Education Campus Total Education Campus Total For the Years Ended December 31, 2022 2021 Education Campus Total Education Campus Total Europe / Middle East / Africa $ 12,792,087 $ 3,473,507 $ 16,265,594 $ 602 $ 8,476,791 $ 8,477,393 Asia / Pacific 24,799,301 4,112,755 28,912,056 — 2,120,102 2,120,102 North America / South America 21,831,530 — 21,831,530 501,750 — 501,750 Non-current assets $ 59,422,918 $ 7,586,262 $ 67,009,180 $ 502,352 $ 10,596,893 $ 11,099,245 A summary of revenue by geographic location appears below: Education Campus Total Education Campus Total For the Years Ended December 31, 2022 2021 Education Campus Total Education Campus Total Europe / Middle East / Africa $ 3,857,193 $ 2,403,570 $ 6,260,763 $ 1,948,567 $ 1,554,828 $ 3,503,395 Asia / Pacific 2,073,866 2,234,551 4,308,417 1,795,863 1,547,382 3,343,245 North America / South America 7,624,436 - 7,624,436 1,448,164 — 1,448,164 Revenue $ 13,555,495 $ 4,638,121 $ 18,193,616 $ 5,192,594 $ 3,102,210 $ 8,294,804	NOTE 33 — SEGMENT REPORTING Each of the Company’s business segments offer different, but synergistic products and services, and are managed separately. Discrete financial information is available for each segment, and segment performance is evaluated based on operating results. Adjustments to reconcile segment results to consolidated results are included under the caption “Intercompany” which eliminates the effect of transactions between the segments. The Company’s business consists of two reportable business segments: ➢ Education — entrepreneur education, management consultancy and business development tools. ➢ Campus — resorts, retreats, and co-working cafes for entrepreneurs. The detailed segment information of the Company is as follows: SUMMARY OF DETAILED SEGMENT INFORMATION Education Campus Total Education Campus Total For the Years Ended December 31 2022 2021 Education Campus Total Education Campus Total Revenues $ 13,555,495 $ 4,638,121 $ 18,193,616 $ 5,192,594 $ 3,102,210 $ 8,294,804 Depreciation and amortization (1) (2) $ 1,245,215 $ 1,105,425 $ 2,350,640 $ 426,740 $ 1,148,173 $ 1,574,913 Depreciation and amortization(1) (2) $ 1,245,215 $ 1,105,425 $ 2,350,640 $ 426,740 $ 1,148,173 $ 1,574,913 Loss from operations $ (31,836,870 ) $ (9,746,037 ) $ (41,582,907 ) $ (2,153,975 ) $ (2,014,509 ) $ (4,168,484 ) Net Loss $ (45,358,626 ) $ (9,892,921 ) $ (55,251,547 ) $ (2,252,795 ) $ (2,365,255 ) $ (4,618,050 ) Interest Expense, net $ (943,916 ) $ (368,560 ) $ (1,312,476 ) $ (98,819 ) $ (350,747 ) $ (449,566 ) Capital Expenditures $ — $ — $ — $ — $ — $ — Property and equipment, net $ 563,131 $ — $ 563,131 $ 15,442 $ 6,760,674 $ 6,776,116 Total Assets $ 88,120,390 $ 3,139,237 $ 91,259,627 $ 5,122,967 $ 12,472,440 $ 17,595,407 Total Liabilities $ 71,656,141 $ 5,648,650 $ 77,304,791 $ 3,589,315 $ 6,020,096 $ 9,609,411 (1) Consists of $ 577,998 426,740 667,217 0 (2) Consists of $ 590,228 1,109,309 515,197 38,864 A summary of non-current assets (other than financial instruments) by geographic location appears below: SUMMARY OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION Education Campus Total Education Campus Total For the Years Ended December 31, 2022 2021 Education Campus Total Education Campus Total Europe / Middle East / Africa $ 12,792,087 $ 3,473,507 $ 16,265,594 $ 602 $ 8,476,791 $ 8,477,393 Asia / Pacific 24,799,301 4,112,755 28,912,056 — 2,120,102 2,120,102 North America / South America 21,831,530 — 21,831,530 501,750 — 501,750 Non-current assets $ 59,422,918 $ 7,586,262 $ 67,009,180 $ 502,352 $ 10,596,893 $ 11,099,245 A summary of revenue by geographic location appears below: Education Campus Total Education Campus Total For the Years Ended December 31, 2022 2021 Education Campus Total Education Campus Total Europe / Middle East / Africa $ 3,857,193 $ 2,403,570 $ 6,260,763 $ 1,948,567 $ 1,554,828 $ 3,503,395 Asia / Pacific 2,073,866 2,234,551 4,308,417 1,795,863 1,547,382 3,343,245 North America / South America 7,624,436 - 7,624,436 1,448,164 — 1,448,164 Revenue $ 13,555,495 $ 4,638,121 $ 18,193,616 $ 5,192,594 $ 3,102,210 $ 8,294,804

EVENTS AFTER THE REPORTING PERI

EVENTS AFTER THE REPORTING PERIOD	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
EVENTS AFTER THE REPORTING PERIOD	NOTE 32 — EVENTS AFTER THE REPORTING PERIOD Convertible Debt Obligations Subsequent to June 30, 2023 and prior to the issuance of these financial statements, convertible debt obligations consisting of $ 11.03 22.2 On July 26, 2023, Genius Group Ltd. (the “Company”) executed and delivered a bridge note with an accredited investor in the face amount of $ 3.2 200,000 1,000,000 2,000,000 4,000,000 Entrepreneur Resorts Ltd Proposed Spinoff Subsequent to June 30, 2023, and prior to the issuance of these financial statements, shareholders had passed the resolution to authorize the spinoff of its subsidiary ERL and adoption of a new company constitution. ERL is a public listed company on the Seychelles MERJ Stock Exchange, with 95 % of outstanding shares owned by Genius Group. This spinoff transaction was closed on October 2, 2023. Loan Agreement with CEO On October 16, 2023, the Company entered into a loan agreement with its CEO, Roger James Hamilton, to provide it with up to $4 million as an interest free loan, to be converted into equity in the Company as ordinary shares and upon the same terms at the next qualified financing round. Founder Equity Compensation Plan with CEO On October 16, 2023, the Company’s BOD approved a CEO equity Compensation Plan (the “Plan”). The Plan is devised to that the CEO has the opportunity to earn his way back to a 20% shareholding in the Company, on the basis of achieving a market capitalization for the Company of at least $1 Billion within ten years. The grants are over the period of 10 years, starting from December 31, 2023 and ending on December 31, 2033, 10 tranches of restricted share are awarded to the CEO based on the terms of this Plan. The restricted shares for each of the 10 tranches will be vested in the month after each of the market capitalization goals in the table below are achieved, based on the average market capitalization over a 20-day trading period, together with achieving an additional one operational goal from any row of the revenue goals column or adjusted EBITDA goals column located within the Plan document Senior executives and shareholders in Genius Group, which include founders of a number of the companies acquired by Genius Group in 2022 and 2023, together with other senior executives of the Company, are providing additional funding amounting to approximately $ 2 The Company also made internally an announcement to its leaders and direct managers with regards to a Q4 2023 equity payment plan in which all leaders are receiving a percentage of their monthly salary in shares from October to December. The Company has faced significant cash flow challenges recently due to a combination of the Company’s current financiers withholding expected funds and due to a delay in receiving regulatory approvals for its next funding round, which is now expected sometime in November 2023. Employees with a gross salary of certain higher ranges will receive 60% of their salary as cash compensation and the remaining 40% in Company shares. Employees with certain middle ranges will receive 80% of their salary as cash compensation and the remaining 20% in Company shares. Employees with a gross salary with certain lower ranges will continue to receive 100% of their salary in cash Upstream/Merj Exchange Starting from October 30, 2023, U.S. individuals will no longer have the authorization to engage in securities trading activities (including buying, selling, or depositing) on the Upstream/MERJ Exchange. All U.S. shareholders will be promptly removed from Upstream and their holdings will be transferred back to the ERL book entry system. Investors will still need to follow the process to claim their ERL shares, but these shares will be exclusively held with ERL through the registrar. Shareholders won’t be able to view their positions on Upstream, as they will no longer be maintained in Upstream accounts. Trading these securities won’t be possible after a 6-month period, and shareholders will remain as such until ERL lists on another market or until the SEC accepts the Upstream/MERJ position of 15A-6.	NOTE 34 — EVENTS AFTER THE REPORTING PERIOD Convertible Debt Obligations Subsequent to December 31, 2022 and prior to the issuance of these financial statements, convertible debt obligations consisting of $ 5.9 17.3 ● The Company will make the remainder of monthly payments it owes on the $ 18.0 ● The Company will deliver to Ayrton Capital, 13.0 ● Ayrton Capital released the remaining restricted cash held in deposit to the Company during April 2023. On July 26, 2023, Genius Group Ltd. (the “Company”) executed and delivered a bridge note with an accredited investor in the face amount of $ 3.2 million, which has a $ 200,000 original issue discount. Pursuant to the bridge note, $ 1,000,000 shall be delivered to a bank account identified by the Company upon closing and the Company shall keep $ 2,000,000 of the Loan Proceeds on deposit in a blocked account subject to an account control agreement with the investor. The proceeds held in the blocked account may be released at the investor’s discretion on each of August 24, 2023 and September 24, 2023. The maturity date of the bridge note is the earlier of November 24, 2023 and the date of entry into definitive documentation or funding of a Subsequent Financing. Simultaneously with the execution of the bride note, the Company’s entered into an amendment agreement with investor with respect to the original note with the accredited investor issued on August 26, 2022, and due February 26, 2025 (“Note”) was reverted to its original terms prior to the amendments previously announced on March 28, 2023, with certain modifications permitting the Company to consummate its previously announced spin off and future financings pursuant to a registration statement to be filed in conjunction therewith. The investor and the Company agree to that the investor may accelerate monthly installment payments under the Note with respect to current and future monthly installments in accordance with Section 8(e) of the Note, provided that Holder agrees that it will no longer accelerate any Installment Amount pursuant to Section 8(e) of the Note as amended by this Amendment following the earlier to occur of (A) the date that the Company consummates a public offering of its Ordinary Shares, or units comprised of Ordinary Shares and warrants to purchase its Ordinary Shares, which results in aggregate Net Proceeds to the Company equal to at least 130% of the sum of (x) the entire outstanding Conversion Amount of the Notes and (y) the entire outstanding principal balance of the Bridge Loan (such sum of (x) and (y), the “Aggregate Debt”) measured as of the Trading Day prior to the consummation of such public offering and (B) such time that the Aggregate Debt is less than $ 4,000,000 (all capitalized terms used and not defined herein are used as defined in the Note). Entrepreneur Resorts Ltd Proposed Spinoff Subsequent to December 31, 2022, and prior to the issuance of these financial statements, shareholders have passed the resolution to authorize the spinoff of its subsidiary Entrepreneur Resorts Ltd (ERL) and adoption of new Company constitution. ERL is a public listed company on the Seychelles MERJ Stock Exchange, with 95 Shareholders Resolution for Share Consolidation and Share Buyback Subsequent to December 31, 2022, and prior to the issuance of these financial statements, shareholders have passed the resolution to authorize board to execute a share repurchase mandate and to execute a share consolidation as they deem fit.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Basis of Presentation	Basis of Presentation The condensed consolidated financial statements have been prepared on the going concern basis in accordance with, and in compliance with, International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”), and International Financial Reporting Interpretations Committee (“IFRIC”) interpretations issued and effective at the time of preparing these consolidated financial statements and the International Business Companies Act of 2016. These interim consolidated financial statements for the six months ended June 30, 2023 and 2022 have been prepared in accordance with IAS 34 Interim Financial Reporting, and should be read in conjunction with the Group’s last annual consolidated financial statements as at and for the year ended December 31, 2022 (‘last annual financial statements’). They do not include all of the information required for a complete set of financial statements prepared in accordance with IFRS Standards. However, selected explanatory notes are included to explain events and transactions that are significant to an understanding of the changes in the Group’s financial position and performance since the last annual financial statements. The presentation currency is United States dollars.	Basis of Presentation The consolidated financial statements have been prepared on the going concern basis in accordance with, and in compliance with, International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”), and International Financial Reporting Interpretations Committee (“IFRIC”) interpretations issued and effective at the time of preparing these consolidated financial statements and the International Business Companies Act of 2016. The consolidated financial statements have been prepared on the basis of accounting policies applicable to a going concern. This basis presumes that funds will be available to finance future operations that the realization of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary course of business. The consolidated financial statements have been prepared on the historical cost convention, unless otherwise stated in the accounting policies which follow and incorporate the principal accounting policies set out below. The presentation currency is United States dollars.
Going Concern	Going Concern Pursuant to IAS 1, Presentation of Financial Statements, the Company is required to and does evaluate at each annual and interim period whether there are conditions or events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Based on the definitions in the relevant accounting standards, and due to the Company’s cash continuing to decrease, is currently in a net-working deficit position, has negative cash flows, negative net operating profit and continued net losses, management has determined that without additional capital raised, in the next twelve months, there is substantial doubt about the Company’s ability to continue as a going concern. The Company’s consolidated financial statements as of June 30, 2022 have been prepared on a going concern basis. Although the Company has taken, and plans to continue to take, proactive measures to enhance its liquidity position and provide additional financial flexibility, including discussions with lenders and bankers, there can be no assurance that these measures, including the timing and terms thereof, will be successful or sufficient.	Going Concern Pursuant to IAS 1, Presentation of Financial Statements, the Company is required to and does evaluate at each annual and interim period whether there are conditions or events, considered in the aggregate, that raise substantial doubt about its ability to continue as a going concern within one year after the date that the consolidated financial statements are issued. Based on the definitions in the relevant accounting standards, and due to recent changes in the Company’s 2022 convertible loan terms in which company elected to pay all future payments in cash, negative cash flows, and continued net losses, management has determined that without additional capital raised, in the next twelve months, there is substantial doubt about the Company’s ability to continue as a going concern The Company’s consolidated financial statements as of December 31, 2022 have been prepared on a going concern basis. Although the Company has taken, and plans to continue to take, proactive measures to enhance its liquidity position and provide additional financial flexibility, including discussions with lenders and bankers, there can be no assurance that these measures, including the timing and terms thereof, will be successful or sufficient.
Principles of Consolidation		Principles of Consolidation The consolidated financial statements incorporate the financial statements of the Company and all its subsidiaries. Subsidiaries are entities (including structured entities) which are controlled by the Company. The Company has control of an entity when it is exposed to or has rights to variable returns from involvement with the entity and it has the ability to affect those returns through the of use its power over the entity. The results of subsidiaries are included in the consolidated financial statements from the effective date of acquisition to the effective date of disposal. Adjustments are made when necessary to the financial statements of subsidiaries to bring their accounting policies in line with those of the Company. All inter-company transactions, balances, and unrealized gains on transactions between consolidated companies are eliminated in full upon consolidation. Unrealized losses on transactions between consolidated companies are also eliminated upon consolidation unless the transaction provides evidence of an impairment of the asset transferred.
Business Combinations	Business Combinations The Company accounts for business combinations using the acquisition method of accounting in accordance with IFRS. The cost of the business combination is measured as the aggregate of the fair values of assets given, liabilities incurred or assumed, and equity instruments issued. Costs directly attributable to the business combination are expensed as incurred, except the costs to issue debt which are amortized as part of the effective interest, and costs to issue equity which are included in stockholders’ equity. Any contingent consideration is included in the cost of the business combination at fair value as at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as a result of the contingent consideration are not affected against goodwill, unless they are valid measurement period adjustments. Otherwise, all subsequent changes to the fair value of contingent consideration that is deemed to be an asset or liability is recognized in either profit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is classified as equity is not remeasured, and its subsequent settlement is accounted for within stockholders’ equity. The acquiree’s identifiable assets, liabilities and contingent liabilities which meet the recognition conditions of IFRS 3 — Business Combinations (“IFRS 3”) are recognized at their fair values at acquisition date, except for non-current assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations, which are recognized at fair value less costs to sell. Contingent liabilities are only included in the identifiable liabilities of the acquiree where there is a present obligation at acquisition date. On acquisition, the acquiree’s assets and liabilities are reassessed in terms of classification and are reclassified where the classification is inappropriate for Company’s reporting purposes. This excludes lease agreements and insurance contracts whose classification remains as per their inception date. Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either at fair value or at the non- controlling interests’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets. This treatment applies to non-controlling interests which are present ownership interests and entitle their holders to a proportionate share of the entity’s net assets in the event of liquidation. All other components of non-controlling interests are measured at their acquisition date fair values unless another measurement basis is required by IFRS. In cases where the Company held a non-controlling shareholding in the acquiree prior to obtaining control, that interest is measured to fair value as of the acquisition date. The measurement to fair value is included in profit or loss for the year. Where the existing shareholding was classified as an available-for-sale financial asset, the cumulative fair value adjustments recognized previously to other comprehensive income and accumulated in stockholders’ equity are recognized in profit or loss as a reclassification adjustment. Goodwill is determined as the consideration paid, plus the fair value of any shares held prior to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is negative, then the difference is recognized directly in profit or loss. Goodwill is not amortized but is tested on an annual basis for impairment. If goodwill is assessed to be impaired, that impairment is not subsequently reversed. Common control business combinations are outside the scope of IFRS 3. The Company has elected to account for common control business combinations using the book value method.	Business Combinations The Company accounts for business combinations using the acquisition method of accounting in accordance with IFRS. The cost of the business combination is measured as the aggregate of the fair values of assets given, liabilities incurred or assumed, and equity instruments issued. Costs directly attributable to the business combination are expensed as incurred, except the costs to issue debt which are amortized as part of the effective interest, and costs to issue equity which are included in stockholders’ equity. Any contingent consideration is included in the cost of the business combination at fair value as at the date of acquisition. Subsequent changes to the assets, liability or equity which arise as a result of the contingent consideration are not affected against goodwill, unless they are valid measurement period adjustments. Otherwise, all subsequent changes to the fair value of contingent consideration that is deemed to be an asset or liability is recognized in either profit or loss or in other comprehensive income, in accordance with relevant IFRS. Contingent consideration that is classified as equity is not remeasured, and its subsequent settlement is accounted for within stockholders’ equity. The acquiree’s identifiable assets, liabilities and contingent liabilities which meet the recognition conditions of IFRS 3 — Business Combinations (“IFRS 3”) are recognized at their fair values at acquisition date, except for non-current assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 — Non-current Assets Held for Sale and Discontinued Operations, which are recognized at fair value less costs to sell. Contingent liabilities are only included in the identifiable liabilities of the acquiree where there is a present obligation at acquisition date. On acquisition, the acquiree’s assets and liabilities are reassessed in terms of classification and are reclassified where the classification is inappropriate for Company’s reporting purposes. This excludes lease agreements and insurance contracts whose classification remains as per their inception date. Non-controlling interests in the acquiree are measured on an acquisition-by-acquisition basis either at fair value or at the non- controlling interests’ proportionate share in the recognized amounts of the acquiree’s identifiable net assets. This treatment applies to non-controlling interests which are present ownership interests and entitle their holders to a proportionate share of the entity’s net assets in the event of liquidation. All other components of non-controlling interests are measured at their acquisition date fair values unless another measurement basis is required by IFRS. In cases where the Company held a non-controlling shareholding in the acquiree prior to obtaining control, that interest is measured to fair value as of the acquisition date. The measurement to fair value is included in profit or loss for the year. Where the existing shareholding was classified as an available-for-sale financial asset, the cumulative fair value adjustments recognized previously to other comprehensive income and accumulated in stockholders’ equity are recognized in profit or loss as a reclassification adjustment. Goodwill is determined as the consideration paid, plus the fair value of any shares held prior to obtaining control, plus non-controlling interest and less the fair value of the identifiable assets and liabilities of the acquiree. If, in the case of a bargain purchase, the result of this formula is negative, then the difference is recognized directly in profit or loss. Goodwill is not amortized but is tested on an annual basis for impairment. If goodwill is assessed to be impaired, that impairment is not subsequently reversed. Common control business combinations are outside the scope of IFRS 3. The Company has elected to account for common control business combinations using the book value method.
Significant judgments and use of estimates	Significant judgments and use of estimates The preparation of consolidated financial statements in conformity with IFRS requires management, from time to time, to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income, and expenses. These estimates and associated assumptions are based on experience and various other factors that are believed to be reasonable under these circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected.	Significant judgments and use of estimates The preparation of consolidated financial statements in conformity with IFRS requires management, from time to time, to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets, liabilities, income, and expenses. These estimates and associated assumptions are based on experience and various other factors that are believed to be reasonable under these circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected.
Critical judgements in applying accounting policies	Critical judgements in applying accounting policies Management did not make critical judgements in the application of accounting policies, apart from those involving estimations, which would significantly affect the financial statements.	Critical judgements in applying accounting policies Management did not make critical judgements in the application of accounting policies, apart from those involving estimations, which would significantly affect the financial statements.
Fair value estimation	Fair value estimation Several assets and liabilities of the Company are either measured at fair value or disclosure is made of their fair values. Observable market data is used as inputs to determine fair value, to the extent that such information is available.	Fair value estimation Several assets and liabilities of the Company are either measured at fair value or disclosure is made of their fair values. Observable market data is used as inputs to determine fair value, to the extent that such information is available.
Cash and cash equivalents		Cash and cash equivalents For the purpose of the consolidated statement of cash flows, cash and cash equivalents consist of cash in hand, bank balances and short-term deposits with original maturity of three months or less.
Restricted cash		Restricted cash Restricted cash represents money that is held at a bank account related to the Company’s 2022 convertible debt and is not available to the company for immediate or general business use. All the restricted cash as of December 31, 2022 was available to the Company by April 2023.
Inventories		Inventories Inventories are measured at the lower of cost and net realizable value. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. The cost of inventories comprises of all costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. The cost of inventories is assigned using the first-in, first-out (FIFO) formula. When inventories are sold, the carrying amount of those inventories are recognized as cost of sales in the period in which the related revenue is recognized. The amount of any write-down of inventories to net realizable value and all losses of inventories are recognized as an expense in the period the write-down or loss occurs.
Property and Equipment		Property and Equipment Property and equipment are tangible assets which the Company holds for its own use, and which are expected to be used for more than one year. An item of property and equipment is recognized as an asset when it is probable that future economic benefits associated with the item will flow to the Company, and the cost of the item can be measured reliably. Property and equipment are initially measured at cost. Cost includes all of the expenditures which are directly attributable to the acquisition or construction of the asset, including the capitalization of borrowing costs on qualifying assets and adjustments in respect of hedge accounting, where appropriate. Expenditures incurred subsequently for major services, additions to or replacements of parts of property and equipment are capitalized if it is probable that future economic benefits associated with the expenditure will flow to the Company and the cost can be measured reliably. Day-to-day servicing costs are expensed as incurred. Subsequent to initial recognition, property and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation of an asset commences when the asset is available for use as intended by management. Depreciation is charged to write off the asset’s carrying amount over its estimated useful life to its estimated residual value, using a method that best reflects the pattern in which the asset’s economic benefits are consumed by the Company. Depreciation is not charged to an asset if its estimated residual value exceeds or is equal to its carrying amount. Depreciation of an asset ceases at the earlier of the date that the asset is classified as held for sale or derecognized. The useful lives of items of property and equipment have been assessed as follows: SCHEDULE OF USEFUL LIVES OF ITEMS OF PROPERTY AND EQUIPMENT Category Depreciation Method Useful Life Buildings Straight line 20 years Machinery Straight line 5 years Furniture and fixtures Straight line 5 years Motor vehicles Straight line 5 years Office equipment Straight line 5 years IT equipment Straight line 3 5 years Computer software Straight line 2 8 years Spa equipment, curtains, crockery, glassware, and linen Straight line 5 years Leasehold improvements are amortized over the period of the lease or useful lives of the asset, whichever is shorter. The residual value, useful life and depreciation method of each asset are reviewed at the end of each reporting year. If the expectations differ from previous estimates, the change is accounted for prospectively as a change in accounting estimate. The depreciation charge for each year is recognized in profit or loss unless it is included in the carrying amount of another asset. An item of property or equipment is derecognized upon disposal or when no future economic benefits are expected from its continued use or disposal. Any gain or loss arising from the derecognition of an item of property or equipment, determined as the difference between the net disposal proceeds, if any, and the carrying amount of the item, is included in profit or loss when the item is derecognized.
Intangible assets		Intangible assets An intangible asset is recognized when it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the cost of the asset can be measured reliably. Intangible assets are initially recognized at cost, less any accumulated amortization and any impairment losses. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are accounted for by changing the amortization period or method, as appropriate, and are treated as changes in accounting estimates. Refer to Note 4 – Business Combination for additional details on the acquired intangibles. The useful life of intangible assets has been assessed as follows: SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS Category Useful Life Customer relationships 5 Trade names, trademarks, domain names, and licenses Indefinite Internally developed software costs on GU are recognized as an intangible asset when: ➢ it is technologically feasible to complete the asset so that it will be available for use or sale. ➢ there is an intention to complete and use or sell it. ➢ there is an ability to use or sell it. ➢ it will generate probable future economic benefits. ➢ there are available technical, financial, and other resources to complete the development and to use or sell the asset. ➢ the expenditure attributable to the asset during its development can be measured reliably. Amortization begins when development is complete, and the asset is available for use. Development costs are amortized based on a useful life of five years.
Impairment of Long-Lived Assets		Impairment of Long-Lived Assets Impairment tests are performed on property and equipment when there is an indicator that they may be impaired. When the carrying amount of an item of property and equipment is assessed to be higher than the estimated recoverable amount, an impairment loss is recognized immediately in profit or loss to bring the carrying amount in line with the recoverable amount. For intangible assets, reassessing the useful life of an intangible asset with a finite useful life after it was classified as indefinite is an indicator that the asset may be impaired. As a result, the asset is tested for impairment and the remaining carrying amount is amortized over its useful life. Management assesses at each end of the reporting period whether there is any indication that an asset may be impaired. If any such indication exists, management estimates the recoverable amount of the asset. If it is not possible to estimate the recoverable amount of the individual asset, the recoverable amount of the cash- generating unit to which the asset belongs is determined. The recoverable amount of an asset or a cash-generating unit is the higher of its fair value less costs to sell and its value in use. If the recoverable amount of an asset is less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. That reduction is an impairment loss. An impairment loss of assets carried at cost less any accumulated depreciation or amortization is recognized immediately in profit or loss. Any impairment loss of a revalued asset is treated as a revaluation decrease. Goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash- generating units, or groups of cash-generating units, which are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the acquiree are assigned to those units or groups of units. An impairment loss is recognized for cash-generating units if the recoverable amount of the unit is less than the carrying amount of the units. The impairment loss is allocated to reduce the carrying amount of the assets of the unit in the following order: ➢ first, to reduce the carrying amount of any goodwill allocated to the cash-generating unit and ➢ then, to the other assets of the unit, pro rata on the basis of the carrying amount of each asset in the unit. An entity assesses at each reporting date whether there is any indication that an impairment loss recognized in prior periods for assets other than goodwill may no longer exist or may have decreased. If any such indication exists, the recoverable amounts of those assets are estimated. The increased carrying amount of an asset other than goodwill attributable to a reversal of an impairment loss does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior periods. A reversal of an impairment loss of assets carried at cost less accumulated depreciation or amortization other than goodwill is recognized immediately in profit or loss. Any reversal of an impairment loss of a revalued asset is treated as a revaluation increase.
Financial Instruments		Financial Instruments Financial instruments held by the Company are classified in accordance with the provisions of IFRS 9 — Financial Instruments. Broadly, the classification possibilities, which are adopted by the Company, as applicable, are as follows: Financial assets which are equity instruments: ➢ Mandatorily at fair value through profit or loss; or ➢ Designated as at fair value through other comprehensive income. (This designation is not available to equity instruments which are held for trading, or which are contingent consideration in a business combination). Financial assets which are debt instruments: ➢ Amortized cost. (This category applies only when the contractual terms of the instrument give rise, on specified dates, to cash flows that are solely payments of principal and interest on principal, and where the instrument is held under a business model whose objective is met by holding the instrument to collect contractual cash flows); or ➢ Mandatorily at fair value through profit or loss. (This classification automatically applies to all debt instruments which do not qualify as at amortized cost or at fair value through other comprehensive income); or ➢ Designated at fair value through profit or loss. (This classification option can only be applied when it eliminates or significantly reduces an accounting mismatch. Financial liabilities: ➢ Amortized cost; ➢ Mandatorily at fair value through profit or loss. (This applies to contingent consideration in a business combination or to liabilities which are held for trading); or ➢ Designated at fair value through profit or loss. (This classification option can be applied when it eliminates or significantly reduces an accounting mismatch; ➢ the liability forms part of a group of financial instruments managed on a fair value basis; or it forms part of a contract containing an embedded derivative and the entire contract is designated as at fair value through profit or loss). Trade and other receivables Trade and other receivables, including amounts due from related parties, are classified as financial assets subsequently measured at amortized cost. They have been classified in this manner because their contractual terms give rise, on specified dates, to cash flows that are solely payments of principal and interest on the principal outstanding, and the Company’s business model is to collect the contractual cash flows on trade and other receivables. Trade and other receivables are recognized when the Company becomes a party to the contractual provisions of the receivables. They are measured, at initial recognition, at fair value plus transaction costs, if any and are subsequently measured at amortized cost. The amortized cost is the amount recognized on the receivable initially, minus principal repayments, plus cumulative amortization (interest) using the effective interest method of any difference between the initial amount and the maturity amount, adjusted for any loss allowance. A loss allowance for expected credit losses is recognized on trade and other receivables and is updated at each reporting date. The Company measures the loss allowance for trade and other receivables at an amount equal to lifetime expected credit losses (lifetime ECL), which represents the expected credit losses that will result from all possible default events over the expected life of the receivable. A provision matrix is used as a practical expedient to the determination of expected credit losses on trade and other receivables. The provision matrix is based on the Company’s historic credit loss experience, adjusted for factors that are specific to the debtors, general economic conditions, and an assessment of both the current and forecasted direction of conditions at the reporting date, including the time value of money, where appropriate. The loss allowance is calculated on a collective basis for all trade and other receivables in totality. An impairment gain or loss is recognized in profit or loss with a corresponding adjustment to the carrying amount of trade and other receivables, through use of a loss allowance account. The impairment loss is included in operating expenses as a movement in credit loss allowance. Receivables are written off when there is information indicating that the counterparty is in severe financial difficulty and there is no realistic prospect of recovery, e.g., when the counterparty has been placed under liquidation or has entered into bankruptcy proceedings. Receivables written off may still be subject to enforcement activities under the Company’s recovery procedures, considering legal advice where appropriate. Any recoveries made are recognized in profit or loss. Investments in equity instruments Investments in equity instruments are presented in Note 11, Investments at Fair Value. Investments in equity instruments are designated as mandatorily at fair value through profit or loss. As an exception to this classification, the Company may make an irrevocable election, on an instrument-by-instrument basis, and on initial recognition, to designate certain investments in equity instruments as at fair value through other comprehensive income. The designation as at fair value through other comprehensive income is never made on investments which are either held for trading or contingent consideration in a business combination. Investments in equity instruments are recognized when the Company becomes a party to the contractual provisions of the instrument. The investments are measured, at initial recognition, at fair value. Transaction costs are added to the initial carrying amount for those investments which have been designated as at fair value through other comprehensive income. All other transaction costs are recognized in profit or loss. Investments in equity instruments are subsequently measured at fair value with changes in fair value recognized either in profit or loss or in other comprehensive income (and accumulated in equity in the reserve for valuation of investments), depending on their classification. Fair value gains or losses recognized on investments at fair value through profit or loss are included in other operating gains (losses). Dividends received on equity investments are recognized in profit or loss when the Company’s right to receive the dividends is established unless the dividends clearly represent a recovery of part of the cost of the investment. Dividends are included in investment income. Investments in equity instruments are subject to impairment provisions. The gains or losses which accumulated in equity in the reserve for valuation of investments for equity investments at fair value through other comprehensive income are not reclassified to profit or loss on derecognition of the related investment. Instead, the cumulative amount is transferred directly to retained earnings. Trade and other payables Trade and other payables, excluding VAT and amounts received in advance, are classified as financial liabilities subsequently measured at amortized cost. They are recognized when the Company becomes a party to the contractual provisions, and are measured, at initial recognition, at fair value plus transaction costs, if any, and are subsequently measured at amortized cost using the effective interest method. The effective interest method is a method of calculating the amortized cost of a financial liability and of allocating interest expense over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash payments (including all fees and points paid or received that form an integral part of the effective interest rate, transaction costs and other premiums or discounts) through the expected life of the financial liability, or (where appropriate) a shorter period, to the amortized cost of a financial liability. If trade and other payables contain a significant financing component, and the effective interest method results in the recognition of interest expense, then it is included in profit or loss. Trade and other payables expose the Company to liquidity risk and possibly to interest rate risk. Refer to Note 30, Financial Risk Management, for details of risk exposure and management thereof. Loans payable and convertible debt Loans payable are recognized when the Company becomes a party to the contractual provisions of the loan and are classified as financial liabilities subsequently measured at amortized cost. The loans are measured, at initial recognition, at fair value plus transaction costs, if any, and are subsequently measured at amortized cost using the effective interest method. Interest expense, calculated on the effective interest method, is included in profit or loss. Borrowings expose the Company to liquidity risk. Refer to Note 30, Financial Risk Management, for details of risk exposure and management thereof. Convertible debt is bifurcated into its liability component and equity or derivative liability component at the date of issue, in accordance with the substance of the debt agreements. Conversion options that are bifurcated as derivative liabilities are recorded as a debt discount, which is amortized over the term of the related debt. Derivative liabilities are recorded at fair value at issuance and are marked-to-market at each statement of financial position date.
Income taxes		Income taxes Current income taxes Current income tax assets and liabilities for the current and prior periods are measured at the amount expected to be recovered from or paid to the taxation authorities. The tax rates and tax laws used to compute the amount are those that are enacted or substantively enacted at the reporting date. Current income taxes are recognized in profit or loss except to the extent that the tax relates to items recognized outside profit or loss, either in other comprehensive income or directly in equity. Management evaluates positions taken in the tax returns with respect to situations in which applicable tax regulations are subject to interpretation and establishes provisions where appropriate. Deferred taxes A deferred tax asset or liability is recognized for all taxable temporary differences, except to the extent that the deferred tax asset or liability arises from the initial recognition of an asset or liability in a transaction which at the time of the transaction, affects neither accounting profit nor taxable profit (tax loss). A deferred tax asset is recognized for all deductible temporary differences to the extent that it is probable that taxable profit will be available against which the deductible temporary difference can be utilized. A deferred tax asset is recognized for the carry forward of unused tax losses and unused Secondary Tax on Companies (“STC”) credits to the extent that it is probable that future taxable profit will be available against which the unused tax losses and unused STC credits can be utilized. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply to the period when the asset is realized or the liability is settled, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Current and deferred taxes are recognized as income or an expense and included in profit or loss for the period, except to the extent that the tax arises from: ➢ a transaction or event which is recognized, in the same or a different period, to other comprehensive income, or ➢ a business combination. Current tax and deferred taxes are charged or credited to other comprehensive income if the tax relates to items that are credited or charged, in the same or a different period, to other comprehensive income. Current tax and deferred taxes are charged or credited directly to equity if the tax relates to items that are credited or charged, in the same or a different period, directly in equity.
Leases		Leases The Company accounts for its various operating leases in accordance with IFRS 16, Leases (“IFRS 16’). Management assesses whether a contract is or contains a lease at the inception of the contract. A contract is or contains a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. In order to assess whether a contract is or contains a lease, management determines whether the asset under consideration is “identified”, which means that the asset is either explicitly or implicitly specified in the contract and that the supplier does not have a substantial right of substitution throughout the period of use. Once management has concluded that the contract includes an identified asset, the right to control the use thereof is considered. To this end, control over the use of an identified asset only exists when the Company has the right to substantially all of the economic benefits from the use of the asset as well as the right to direct the use of the asset. Pursuant to IFRS 16, a lease liability and corresponding right-of-use asset are recognized at the lease commencement date for all lease agreements for which the Company is a lessee. Details of leasing arrangements where the Company is a lessee are presented in Note 10, Right of Use Asset and Lease Liability. Right-of-use assets Right-of-use assets are presented as a separate line item on the consolidated statement of financial position. Lease payments included in the measurement of the lease liability comprise the following: ➢ the initial amount of the corresponding lease liability; ➢ any lease payments made at or before the commencement date; ➢ any initial direct costs incurred; ➢ any estimated costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it is located, when the Company incurs an obligation to do so, unless these costs are incurred to produce inventories; and ➢ less any lease incentives received. Right-of-use assets are subsequently measured at cost less accumulated depreciation and impairment losses. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. However, if a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the commencement date of a lease. For right-of-use assets which are depreciated over their useful lives, the useful lives are determined consistently with items of the same class of property and equipment. Refer to the accounting policy for property and equipment for details of useful lives. The residual value, useful life and depreciation method of each asset are reviewed at the end of each reporting year. If the expectations differ from previous estimates, the change is accounted for prospectively as a change in accounting estimate. Each part of a right-of-use asset with a cost that is significant in relation to the total cost of the asset is depreciated separately. The depreciation charge for each year is recognized in profit or loss unless it is included in the carrying amount of another asset. Lease liability The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise the following: ➢ fixed lease payments, including in-substance fixed payments, less any lease incentives; ➢ variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date; ➢ the amount expected to be payable by the Company under residual value guarantees; ➢ the exercise price of purchase options if the Company is reasonably certain to exercise the option; ➢ lease payments in an optional renewal period if the Company is reasonably certain to exercise an extension option, and ➢ penalties for early termination of a lease if the lease term reflects the exercise of an option to terminate the lease. Management remeasures the lease liability when: ➢ there has been a change to the lease term, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate; ➢ there has been a change in the assessment of whether the Company will exercise a purchase, termination, or extension option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate; ➢ there has been a change to the lease payments due to a change in an index or a rate, in which case the lease liability is remeasured by discounting the revised lease payments using the initial discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used); ➢ there has been a change in expected payment under a residual value guarantee, in which case the lease liability is remeasured by discounting the revised lease payments using the initial discount rate; ➢ a lease contract has been modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured by discounting the revised payments using a revised discount rate. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of- use asset or is recognized in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.
Contributed capital and equity		Contributed capital and equity Contributed capital represents the aggregate shareholder investment in the Company. Non-controlling interest represents the portion of comprehensive income (loss) and net assets attributable to minority shareholders. Non-controlling interest is identified in the consolidated statements of operations and under equity in the consolidated statements of financial position.
Revenue from contracts with customers		Revenue from contracts with customers The Company recognizes revenue from the following major sources: ➢ Digital education platform ➢ In person education courses ➢ Sales of goods — retail ➢ Service revenue Revenue is measured based on the consideration to which the Company expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties. Revenue is recognized when the Company satisfies a performance obligation by transferring a promised good or service to the customer, which is when the customer obtains control of the good or service. A performance obligation may be satisfied at a point in time or over time. The amount of revenue recognized is the amount allocated to the satisfied performance obligation. A detailed analysis of performance obligations for each revenue source follows. Digital education platform and multi-part documentaries This revenue is derived from online workshops, training programs, assessments, courses, accreditations certifications, licenses, and documentaries provided by both the Company itself and by partners, as well as memberships. Revenue is derived, and performance obligations are fulfilled, over the course of delivery of the product or service, which may be at the time of sale or may be monthly for up to twelve months. The company is compensated by way of fees for the product or service as displayed at events or online. In person education courses This revenue is derived from classes, workshops, training programs and conferences that are delivered in person at the Company’s campuses or third-party venues. Revenue is derived, and performance obligations are fulfilled, at the time of delivering the event or over the course of delivery of the product or services. The company is compensated by way of course fees as displayed at events or online. Sales of goods — retail This revenue is derived by the Company’s campus businesses and includes food and beverage, spa products, merchandise, and ancillary products. Revenue is derived, and performance obligations are fulfilled, at the point in time of providing the goods; in the case of food and beverage delivered as part of a pre-paid accommodation package, revenue is recognized daily over the time of guests’ duration of stay. The company is compensated based on the advertised or agreed price of the goods as part of accommodation packages or on in-house menus in the case of food and beverage, and on in-house price lists or price tickets in the case of spa products, merchandise, and ancillary products. Service revenue This revenue is derived by the Company’s campus businesses and includes accommodation, spa, conferences and events, and memberships. Revenue is derived, and performance obligations are fulfilled, at the time of providing the services; in the case of accommodation as part of a pre-paid booking, revenue is recognized daily over the time of guests’ duration of stay, and for memberships revenue is recognized monthly over the course of delivery of the product or service which may be up to twelve months. The company is compensated based on the advertised or agreed price of the goods as displayed online by the company or booking agents in the case of accommodation, on in-house price lists in the case of spa, by tailored quote in the case of conferences and events, and as displayed in-house or online in the case of memberships. Deferred revenue The timing of the Company’s revenue recognition may differ from the timing of payment by its customers. A contract asset (accounts receivable) is recorded when revenue is recognized prior to payment and the Company has an unconditional right to payment. Alternatively, when payment precedes the provision of the related services, the Company records a contract liability (deferred revenue) until the performance obligations are satisfied. Deferred revenue represents the Company’s contract liability for cash collections received from its customers in advance of performance under the contract. Deferred revenue is recognized as revenue upon completion of the performance obligation, which generally occurs within one year. As of December 31, 2022, the Company had deferred revenue for remaining unsatisfied performance obligations of $6,391,993 2,561,912 During the year ended December 31, 2022, the Company recognized revenue of $ 2,349,941 758,794
Borrowing costs		Borrowing costs Coupon interest is recognized in the period in which it is incurred, while other borrow costs (debt discount) are amortized to interest expense over the expected term of the notes using the interest method.
Foreign currency transactions		Foreign currency transactions The Company’s reporting currency is the U.S. dollar. The functional currencies of the Genius Group and its subsidiaries are their local currencies (Singapore dollar, British pound, Indonesian rupiah and South African Rand, New Zealand Dollar) and the functional currency of ERL, UAV and RF is the U.S. dollar. The Company engages in foreign currency denominated transactions with customers and suppliers, as well as between subsidiaries with different functional currencies. Gains and losses resulting from transactions denominated in non-functional currencies are recognized in earnings. At the end of the reporting period, assets and liabilities are translated into U.S. dollars using the exchange rate at the balance sheet date and revenue and expense accounts are translated at a weighted average exchange rate for the period or for the year then ended. Resulting translation adjustments are made directly to accumulated other comprehensive income. Exchange differences arising on the settlement of monetary items or on translating monetary items at rates different from those at which they were translated on initial recognition during the period, or in previous consolidated financial statements, are recognized in profit or loss in the period in which they arise. When a gain or loss on a non-monetary item is recognized to other comprehensive income and accumulated in equity, any exchange component of that gain or loss is recognized to other comprehensive income and accumulated in equity. When a gain or loss on a non-monetary item is recognized in profit or loss, any exchange component of that gain or loss is recognized in profit or loss. Cash flows arising from transactions in a foreign currency are recorded in U.S. dollars by applying to the foreign currency amount the exchange rate between the U.S. dollar and the foreign currency at the date of the cash flow.
Stock-based compensation		Stock-based compensation For service-based awards, compensation expense is measured at the grant date based on the fair value of the award and is recognized on a straight-line basis over the requisite service period, which is typically the vesting period.
Restatement of previously issued financial statements	Restatement of previously issued financial statements The Company’s Consolidated Statement of Operations and Comprehensive Loss for the half year ended June 30, 2022, has been restated for errors made with regard to revenue recognition and the reporting of gross vs. net revenue. During June, 2022, the Company updated its revenue recognition policy memo and uncovered an error in the implementation of accounting treatment for certain revenue recognition transactions with a third-party sales partner. The Company evaluated the materiality of this inaccurate accounting treatment, considering both quantitative and qualitative factors in accordance with SAB 99. The Company believes a restatement is necessary due to its review of the relevant factors. In accordance with IFRS, the restatement records revenue and expense net for first half of 2022 sales transactions where the Company was not the clear principle in the transaction. As a result, the restatement will decrease revenue by $ 2,099,983 2,099,983 The Company made restatements in the Consolidated Statement of Operations and Comprehensive Loss related to revenues and cost of revenue with a third-party sales partner. The changes are in revenue and cost of revenue and have been restated from a gross presentation to a net presentation, please see the table below: SCHEDULE OF RESTATEMENTS IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Unaudited Restatements Restated For the six months ended June 30, 2022 Unaudited Restatements Restated Revenue $ 7,443,230 $ (2,099,983 ) $ 5,343,247 Cost of Revenue (5,212,637 ) 2,099,983 (3,112,654 ) Gross Profit $ 2,230,593 $ — $ 2,230,593	Restatement of previously issued financial statements The Company’s Consolidated Statement of Operations and Comprehensive Income for the year ended December 31, 2021, has been restated for errors made with regard to revenue recognition and the reporting of gross vs. net revenue. During December, 2022, the Company updated its revenue recognition policy memo and uncovered an error in the implementation of accounting treatment for certain revenue recognition transactions with a third-party sales partner. The Company evaluated the materiality of this inaccurate accounting treatment, considering both quantitative and qualitative factors in accordance with SAB 99. The Company believes a restatement is necessary due to its review of the relevant factors. In accordance with IFRS, the restatement records revenue and expense net for 2021 sales transactions where the Company was not the clear principle in the transaction. As a result, the restatement will decrease revenue by $ 4,483,458 4,483,458 The Company made restatements in the Consolidated Statement of Operations and Comprehensive Income related to revenues and cost of revenue with a third-party sales partner. The changes are in revenue and cost of revenue and have been restated from a gross presentation to a net presentation, please see the table below: SCHEDULE OF RESTATEMENTS IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the year ended December 31, 2021 Audited Restatements Restated Revenue $ 12,778,262 $ (4,483,458 ) $ 8,294,804 Cost of Revenue (10,020,804 ) 4,483,458 (5,537,346 ) Gross Profit $ 2,757,458 $ — $ 2,757,458

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF USEFUL LIVES OF ITEMS OF PROPERTY AND EQUIPMENT		The useful lives of items of property and equipment have been assessed as follows: SCHEDULE OF USEFUL LIVES OF ITEMS OF PROPERTY AND EQUIPMENT Category Depreciation Method Useful Life Buildings Straight line 20 years Machinery Straight line 5 years Furniture and fixtures Straight line 5 years Motor vehicles Straight line 5 years Office equipment Straight line 5 years IT equipment Straight line 3 5 years Computer software Straight line 2 8 years Spa equipment, curtains, crockery, glassware, and linen Straight line 5 years
SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS		The useful life of intangible assets has been assessed as follows: SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS Category Useful Life Customer relationships 5 Trade names, trademarks, domain names, and licenses Indefinite
SCHEDULE OF RESTATEMENTS IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME	The Company made restatements in the Consolidated Statement of Operations and Comprehensive Loss related to revenues and cost of revenue with a third-party sales partner. The changes are in revenue and cost of revenue and have been restated from a gross presentation to a net presentation, please see the table below: SCHEDULE OF RESTATEMENTS IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME Unaudited Restatements Restated For the six months ended June 30, 2022 Unaudited Restatements Restated Revenue $ 7,443,230 $ (2,099,983 ) $ 5,343,247 Cost of Revenue (5,212,637 ) 2,099,983 (3,112,654 ) Gross Profit $ 2,230,593 $ — $ 2,230,593	The Company made restatements in the Consolidated Statement of Operations and Comprehensive Income related to revenues and cost of revenue with a third-party sales partner. The changes are in revenue and cost of revenue and have been restated from a gross presentation to a net presentation, please see the table below: SCHEDULE OF RESTATEMENTS IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME For the year ended December 31, 2021 Audited Restatements Restated Revenue $ 12,778,262 $ (4,483,458 ) $ 8,294,804 Cost of Revenue (10,020,804 ) 4,483,458 (5,537,346 ) Gross Profit $ 2,757,458 $ — $ 2,757,458

RECENT ACCOUNTING PRONOUNCEME_2

RECENT ACCOUNTING PRONOUNCEMENTS (Tables)	12 Months Ended
	Dec. 31, 2022
RECENT ACCOUNTING STANDARDS	RECENT ACCOUNTING STANDARDS Recently Adopted Accounting Standards Effective for periods beginning on or after Amendments to IFRS 3 Reference to the Conceptual Framework Relating to Business Combinations January 1, 2022 Amendments to IAS 37 Onerous Contracts – Cost of Fulfilling a Contract January 1, 2022 Annual Improvements to IFRS Standards 2018-2021 January 1, 2022 Amendments to IAS 16 Property, Plant and Equipment – Proceeds before Intended Use January 1, 2022 The Company’s adoption of the standards above had no material impact on the consolidated financial statements in the year of initial application. Recent Accounting Standards Not Yet Adopted Effective for periods beginning on or after Amendments to IAS 1 Classification of Liabilities as Current or Non-current January 1, 2023 Amendments to IFRS 17 Insurance Contracts January 1, 2023 Amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors January 1, 2023 Amendments to IAS 12 Income Taxes January 1, 2023

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2022
IfrsStatementLineItems [Line Items]
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED	The useful life of intangible assets has been assessed as follows: SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS Category Useful Life Customer relationships 5 Trade names, trademarks, domain names, and licenses Indefinite
Education angels [member]
IfrsStatementLineItems [Line Items]
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES	SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase Price Value of shares $ 1,918,700 Less: acquired cash (26,940 ) Purchase price, net of acquired cash 1,891,760 Prepaid expenses and other current assets (113,413 ) Fixed assets (69,637 ) Intangible assets (1,640,000 ) Accounts payable, accrued expenses and other liabilities 804,842 Deferred tax liability 549,718 Goodwill $ 1,423,270
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED	The acquired intangible assets are as follows SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED Amount Trade names, trademarks, domain names and licenses $ 1,640,000
Property investors network [member]
IfrsStatementLineItems [Line Items]
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES	SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase price Value of shares $ 17,017,000 Cash 1,837,000 Top-up share options 701,000 Call / Put option 10,100,000 Total purchase price 29,655,000 Less: acquired cash (347,952 ) Purchase price, net of acquired cash 29,307,048 Accounts receivable (461,249 ) Prepaid expenses and other current assets (6,111,957 ) Fixed assets (24,994 ) Intangible assets (4,980,000 ) Accounts payable, accrued expenses and other liabilities 2,833,718 Deferred tax liability 1,171,555 Goodwill $ 21,734,121
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED	The acquired intangible assets are as follows SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED Amount Trade names, trademarks, domain names and licenses $ 4,900,000 Customer relationship 80,000 Total $ 4,980,000
E square [member]
IfrsStatementLineItems [Line Items]
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES	SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase price Value of shares $ 2,692,000 Cash 403,000 Deferred payment 299,000 Call / Put option 451,000 Total purchase price 3,845,000 Less: acquired cash (262,518 ) Purchase price, net of acquired cash 3,582,482 Accounts receivable (178,081 ) Prepaid expenses and other current assets (31,242 ) Fixed assets (272,348 ) Intangible assets (100,000 ) Accounts payable, accrued expenses and other liabilities 722,275 Deferred tax liability 37,838 Goodwill $ 3,760,924
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED	The acquired intangible assets are as follows SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED Amount Trade names, trademarks, domain names and licenses $ 100,000 Total $ 100,000
University of antelope valley [member]
IfrsStatementLineItems [Line Items]
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES	SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase price Value of shares $ 6,470,000 Cash 7,000,000 Top-up share options 1,017,000 Total purchase price 14,487,000 Less: acquired cash (1,620,734 ) Purchase price, net of acquired cash 12,866,266 Accounts receivable (3,082,589 ) Prepaid expenses and other current assets (492,404 ) Fixed assets (1,051,934 ) Accounts payable, accrued expenses and other liabilities 1,935,533 Goodwill $ 10,174,872
Revealed films [member]
IfrsStatementLineItems [Line Items]
SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES	SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES Amount Purchase price Value of shares $ 7,000,000 Cash 1,000,000 Deferred payment 2,000,000 Top-up share options 10,380,397 Total purchase price 20,380,397 Less: acquired cash (145,532 ) Purchase price, net of acquired cash 20,234,865 Accounts receivable (152,920 ) Prepaid expenses and other current assets (745,521 ) Goodwill (1,008,694 ) Intangible assets (8,884,000 ) Accounts payable, accrued expenses and other liabilities 1,660,727 Deferred tax liability 2,202,088 Goodwill $ 13,306,545
SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED	The acquired intangible assets are as follows SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED Amount Customer relationship 8,884,000

OTHER RECEIVABLES (Tables)

OTHER RECEIVABLES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF OTHER RECEIVABLES	SCHEDULE OF OTHER RECEIVABLES June 30. 2023 December 31, 2022 Other receivables (Short term) GST receivable $ 33,424 $ 64,254 Due from utility companies 45,570 $ 45,570 Other 9,600 10,480 Other receivables (short term) $ 88,594 $ 120,304 Other receivables (Long term) PJ Finn $ 752,765 $ 718,198 Richard Evans 15,216 14,518 Other Receivables (long term) $ 767,982 $ 732,716 Total Other Receivables $ 856,576 $ 853,020	SCHEDULE OF OTHER RECEIVABLES As of December 31, 2022 2021 Other receivables (Short term) GST receivable $ 64,254 $ — Due from utility companies 45,570 $ — Other 10,480 66,000 Other receivables (short term) $ 120,304 $ 66,000 Other receivables (Long term) PJ Finn $ 718,198 $ — Richard Evans 14,518 — Other Receivables (long term) $ 732,716 $ — Total Other Receivables $ 853,020 $ 66,000

DUE FROM RELATED PARTY (Tables)

DUE FROM RELATED PARTY (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Due From Related Party
SCHEDULE OF DUE FROM RELATED PARTIES	SCHEDULE OF DUE FROM RELATED PARTIES As of June 30, 2023 As of December 31, 2022 Due from related parties (Short term) Accounts Receivable – Shareholders $ 86,200 $ 60,280 Due from MSJ Foundation 21,302 102,356 Others 144,558 188,721 Total due from related parties (short term) $ 252,060 $ 351,357 Due from related parties (Long term) BMV Finance $ 2,068,113 $ 1,973,144 Simon Zutshi 1,350,206 1,268,094 BG3 Ltd. 737,614 703,743 Zutshi LLP 398,417 380,121 Vision1 Investments 293,313 279,845 Crowd Property 272,644 260,124 Throckley 219,057 208,998 Others 103,114 98,187 Property Mastermind International 123,769 116,008 Total due from related parties (long term) $ 5,566,247 $ 5,288,264 Due from related parties $ 5,818,307 $ 5,639,621	SCHEDULE OF DUE FROM RELATED PARTIES 2022 2021 As of December 31, 2022 2021 Due from related parties (Short term) Accounts Receivable – Shareholders $ 60,280 $ 20,550 Due from MSJ Foundation 102,356 — Others 188,721 23,695 Total due from related parties (short term) $ 351,357 $ 44,245 Due from related parties (Long term) BMV Finance $ 1,973,144 $ — Simon Zutshi 1,268,094 — BG3 Ltd. 703,743 — Zutshi LLP 380,121 — Vision1 Investments 279,845 — Crowd Property 260,124 — Throckley 208,998 — Others 98,187 — Property Mastermind International 116,008 — Total due from related parties (long term) $ 5,288,264 $ — Due from related parties $ 5,639,621 $ 44,245

INVENTORIES (Tables)

INVENTORIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF INVENTORIES	SCHEDULE OF INVENTORIES As of June 30, 2023 As of December 31, 2022 Movie production costs $ 744,847 $ 648,337 Books and periodicals 312,884 258,497 Food and beverage 52,430 48,677 Merchandise 60,584 45,350 Consumables 983 1,116 Total inventories $ 1,171,728 $ 1,001,977	SCHEDULE OF INVENTORIES 2022 2021 As of December 31, 2022 2021 Movie production costs $ 648,337 $ — Books and periodicals 258,497 — Food and beverage 48,677 38,500 Merchandise 45,350 51,777 Consumables 1,116 2,253 Total inventories $ 1,001,977 $ 92,530

PREPAID EXPENSES AND OTHER CU_2

PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Prepaid Expenses And Other Current Assets
SUMMARY OF PREPAID EXPENSES AND OTHER CURRENT ASSETS	As of June 30, 2023 and December 31, 2022, prepaid expenses and other current assets consist of: SUMMARY OF PREPAID EXPENSES AND OTHER CURRENT ASSETS As of June 30, 2023 As of December 30, 2022 Prepaid expenses $ 928,511 $ 798,140 Deposits 158,113 165,868 Other current assets 151,572 126,779 Total $ 1,238,196 $ 1,090,787	As of December 31, 2022, and 2021, prepaid expenses and other current assets consist of: SUMMARY OF PREPAID EXPENSES AND OTHER CURRENT ASSETS 2022 2021 As of December 31, 2022 2021 Prepaid expenses $ 798,140 $ 3,349,990 Deposits 165,868 59,925 Other current assets 126,779 80,531 Total $ 1,090,787 $ 3,490,446

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF PROPERTY AND EQUIPMENT	Property and equipment consist of the following as of December 31, 2022, and 2021: SCHEDULE OF PROPERTY AND EQUIPMENT 2022 2021 Accumulated Carrying Accumulated Carrying Cost Depreciation Impairment Value Cost Depreciation Value Land $ 1,486,718 $ — $ (1,486,718 ) $ — $ 1,486,718 $ — $ 1,486,718 Buildings 4,541,374 (1,289,314 ) (3,252,060 ) — 4,401,241 (989,085 ) 3,412,156 Leasehold property 5,136,738 (2,999,931 ) (2,134,654 ) 2,153 4,261,623 (2,770,810 ) 1,490,813 Plant and machinery 147,887 (92,197 ) (55,690 ) — 136,692 (87,050 ) 49,642 Furniture and fixtures 647,046 (385,473 ) (108,736 ) 152,837 537,964 (330,476 ) 207,488 Motor vehicles 384,643 (319,993 ) (12,808 ) 51,842 320,103 (281,587 ) 38,516 Office equipment 99,739 (29,726 ) (7,975 ) 62,038 26,287 (19,528 ) 6,759 IT equipment 142,100 (113,795 ) (3,589 ) 24,716 113,790 (88,274 ) 25,516 Computer equipment 53,661 (14,780 ) — 38,881 4,456 (4,456 ) — Programs and textbooks 16,594 — — 16,594 — — — Spa equipment, curtains, crockery, glassware, and linen 487,980 (228,636 ) (45,274 ) 214,070 255,434 (196,926 ) 58,508 $ 13,144,480 $ (5,473,845 ) $ (7,107,504 ) $ 563,131 $ 11,544,308 $ (4,768,192 ) $ 6,776,116
SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT	Reconciliation of property and equipment — 2022 SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT Opening Balance Additions (Acquisitions) Additions Disposals Translation Depreciation Impairment Closing Balance Land $ 1,486,718 $ — $ — $ — $ — $ — $ (1,486,718 ) $ — Buildings 3,412,156 147,296 — — (7,164 ) (300,228 ) (3,252,060 ) — Leasehold property 1,490,813 798,702 76,873 — (460 ) (229,121 ) (2,134,654 ) 2,153 Plant and machinery 49,642 — 11,195 — — (5,147 ) (55,690 ) — Furniture and fixtures 207,488 16,083 92,849 — 150 (54,997 ) (108,736 ) 152,837 Motor vehicles 38,516 66,244 — (1,163 ) (541 ) (38,406 ) (12,808 ) 51,842 Office equipment 6,759 50,955 22,496 — — (10,197 ) (7,975 ) 62,038 IT equipment 25,516 24,721 — — 3,588 (25,520 ) (3,589 ) 24,716 Computer equipment — 47,071 3,907 — (1,772 ) (10,325 ) — 38,881 Programs and textbooks — 16,594 — — — — — 16,594 Spa equipment, curtains, crockery, 58,508 253,219 15,360 — (36,033 ) (31,710 ) (45,274 ) 214,070 $ 6,776,116 $ 1,420,885 $ 222,680 $ (1,163 ) $ (42,232 ) $ (705,651 ) $ (7,107,504 ) $ 563,131 Reconciliation of property and equipment — 2021 Opening Balance Additions Translation Depreciation Closing Balance Land $ 1,486,718 $ — $ — $ — $ 1,486,718 Buildings 3,950,627 — (215,291 ) (323,180 ) 3,412,156 Leasehold Property 1,655,128 — 9,777 (174,092 ) 1,490,813 Plant & Machinery 84,685 9,981 (37,427 ) (7,597 ) 49,642 Furniture and Fixtures 189,373 65,127 (6,558 ) (53,570 ) 207,488 Motor Vehicles 93,325 — (21,803 ) (33,006 ) 38,516 Office Equipment 10,435 2,688 — (6,364 ) 6,759 IT Equipment 32,989 — — (7,473 ) 25,516 Spa Equipment, curtains, crockery, glassware and linen 93,710 — — (35,202 ) 58,508 $ 7,596,990 $ 77,797 $ (258,186 ) $ (640,485 ) $ 6,776,116

RIGHT OF USE ASSET AND LEASE _2

RIGHT OF USE ASSET AND LEASE LIABILITY (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS	The carrying amounts of right-of-use assets are as follows: SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS As of June 30, 2023 As of December 31, 2022 Right of use asset – Buildings $ 2,541,123 $ 2,541,123 Right of use asset – Buildings (related party) 11,149,101 11,149,101 Right of use asset – Leasehold 992,410 992,410 Right of use asset – Office space 58,412 58,412 Foreign currency translation (93,961 ) (119,182 ) Accumulated depreciation of right of use assets (1,751,347 ) (1,723,114 ) Accumulated depreciation of right of use assets (related party) (551,051 ) (325,040 ) Right of use asset $ 12,344,687 $ 12,573,710	The carrying amounts of right-of-use assets are as follows: SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS 2022 2021 As of December 31, 2022 2021 Right of use asset – Buildings $ 2,541,123 $ 1,378,312 Right of use asset – Buildings (related party) 11,149,101 - Right of use asset – Leasehold 992,410 992,410 Right of use asset – Office space 58,412 58,412 Foreign currency translation (119,182 ) (117,959 ) Accumulated depreciation of right of use assets (1,723,114 ) (1,233,934 ) Accumulated depreciation of right of use assets (related party) (325,040 ) - Right of use asset $ 12,573,710 $ 1,077,241
SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES	The maturity analysis of lease liabilities is as follows: SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES As of June 30 2023 As of December 31, 2022 Within one year $ 1,702,541 $ 1,664,966 Two to five years 6,144,383 6,280,716 Thereafter 16,280,925 17,871,937 Gross lease liabilities 24,127,849 25,817,619 Less: Finance Charges component (11,365,196 ) (12,832,744 ) Lease liabilities $ 12,762,653 $ 12,984,875 Lease liabilities – Current $ 1,325,839 $ 1,590,538 Lease liabilities - Non-Current 11,436,814 11,394,337 Lease liabilities $ 12,762,653 $ 12,984,875	The maturity analysis of lease liabilities is as follows: SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES As of December 31, 2022 2021 Within one year $ 1,664,966 $ 436,270 Two to five years 6,280,716 298,594 Thereafter 17,871,937 9,007,645 Gross lease liabilities 25,817,619 9,742,509 Less: Finance Charges component (12,832,744 ) (8,411,649 ) Lease liabilities $ 12,984,875 $ 1,330,860 Lease liabilities – Current $ 1,590,538 $ 436,271 Lease liabilities - Non-Current 11,394,337 894,589 Lease liabilities $ 12,984,875 $ 1,330,860

INVESTMENTS AT FAIR VALUE (Tabl

INVESTMENTS AT FAIR VALUE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF INVESTMENT AT FAIR VALUE	As of June 30, 2023, and December 31, 2022, investments at fair value consist of: SCHEDULE OF INVESTMENT AT FAIR VALUE As of June 30, 2023 As of December 31, 2022 Investments in YouGo World $ 28,698 $ 28,698 Others 15,715 373 Investment at fair value, Total $ 44,413 $ 29,071	As of December 31, 2022, and 2021, investments at fair value consist of: SCHEDULE OF INVESTMENT AT FAIR VALUE As of December 31, 2022 2021 Investments in YouGo World $ 28,698 $ 28,698 Others 373 371 Investment at fair value, Total $ 29,071 $ 29,069

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF CHANGES IN GOODWILL	Changes in goodwill are as follows during the years ended December 31, 2022 and 2021: SCHEDULE OF CHANGES IN GOODWILL Balance as of December 31, 2020 $ 1,209,953 Additions - Foreign currency translation 110,147 Balance as of December 31, 2021 1,320,100 Less: Foreign currency translation (113,150 ) Additions - Goodwill on new acquisitions 50,399,733 Less: Impairment (20,053,893 ) Less: Goodwill tax adjustment 136,097 $ 31,688,887

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS	A reconciliation of intangible assets for the years ended December 31, 2022 and 2021 are as follows: SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS Balance as Software Acquisition of Amortization Impairment Foreign Balance as GeniusU software platform $ 2,811,496 $ 743,995 $ — $ — $ (1,084,613 ) $ — $ 2,470,878 Trade names, trademarks and domain names 13,234 — 6,919,356 — — 355 6,932,945 Customer Relationship — 8,964,000 (321,832 ) — 8,642,168 Accumulated amortization (1,429,761 ) — — (508,937 ) — — (1,938,698 ) Net carrying value $ 1,394,969 $ 743,995 $ 15,883,356 $ (830,769 ) $ (1,084,613 ) $ 355 $ 16,107,293 Balance as 31, Software Acquisition of Amortization Foreign Balance as GeniusU software platform platform $ 2,007,182 $ 804,314 $ — $ — $ — $ 2,811,496 Trademarks 13,234 — — — — 13,234 Accumulated amortization (1,015,502 ) — — (424,080 ) 9,821 (1,429,761 ) Net carrying value $ 1,004,914 $ 804,314 $ — $ (424,080 ) $ 9,821 $ 1,394,969

DEFERRED TAX ASSETS AND LIABI_2

DEFERRED TAX ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES	Deferred tax assets and (liabilities) as of December 31, 2022 and 2021 and the related activity for the years ended December 31, 2022 and 2021 are as follows: SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES Balance as of Recognized in Recognized in Balance as of Non-current assets: Intangible Assets $ — $ (4,425,990 ) $ 524,565 $ (3,901,425 ) Property, plant, and equipment (883,075 ) (341,825 ) 1,137,205 (87,695 ) Other — — (2,240 ) (2,240 ) (883,075 ) (4,767,815 ) 1,659,530 (3,991,360 ) Current assets: Receivables — — — — Prepaid expenses (17,195 ) — 17,195 — Other (Section 24C allowance) 50,019 799,647 (715,276 ) 134,390 32,824 799,647 (698,081 ) 134,390 Current liabilities: Depreciation — — — — Income in Advance 127,129 — 238,248 365,377 Tax Losses — 15,995 84,469 100,464 Net deferred tax assets and (liabilities) $ (723,122 ) $ (3,952,173 ) $ 1,284,166 $ (3,391,129 ) Balance as of Recognized in Recognized in Balance as of Non-current assets: Intangible Assets $ — $ — $ — $ — Property, plant, and equipment (979,612 ) — 96,537 (883,075 ) Other (8,431 ) — 8,431 — (988,043 ) 104,968 (883,075 ) Current assets: Receivables — — — — Prepaid expenses (11,849 ) — (5,346 ) (17,195 ) Other (Section 24C allowance) 26,452 23,451 116 50,019 14,603 23,451 (5,230 ) 32,824 Current liabilities: Depreciation — — — — Income in Advance 98,015 — 29,114 127,129 Tax Losses — — — — Net deferred tax assets and (liabilities) $ (875,425 ) $ 23,451 $ 128,852 $ (723,122 )
SUMMARY OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED	Unused tax losses for which no deferred tax assets have been recognized as of December 31, 2022 and 2021 are as follows: SUMMARY OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED As of December 31, 2022 2021 Unused tax losses for which no deferred tax assets has been recognized $ (29,195,914 ) $ (9,982,291 ) Potential tax benefit of such unused tax losses at applicable statutory tax rates $ (6,338,526 ) $ (2,050,255 ) Unused tax losses $ (6,338,526 ) $ (2,050,255 )
SUMMARY OF JURISDICTIONS AND TAX YEARS	The following jurisdictions and tax years are open to audit: SUMMARY OF JURISDICTIONS AND TAX YEARS Jurisdiction Open Tax Years Indonesia 2018 2022 New Zealand 2019 2022 Singapore 2019 2022 South Africa 2018 2022 United Kingdom 2021 United States 2020 2022

ACCRUED EXPENSES AND OTHER CU_2

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES	As of June 30, 2023 and December 31, 2022, accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES As of June 30, 2023 As of December 31, 2022 Accrued expenses $ 1,152,674 $ 1,539,791 Sundry payables 1,164,801 1,007,222 North West Parks Board 798,860 955,591 VAT 246,318 184,977 Other taxation payable 29,313 121,959 Total $ 3,391,966 $ 3,809,540	As of December 31, 2022 and 2021, accrued expenses and other current liabilities consist of: SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES As of December 31, 2022 2021 Accrued expenses $ 1,539,791 $ 390,138 Sundry payables 1,007,222 165,307 North West Parks Board 955,591 1,177,050 VAT 184,977 48,493 Other taxation payable 121,959 33,314 Derivative liability — 250,000 Total $ 3,809,540 $ 2,064,302

DEFERRED REVENUE (Tables)

DEFERRED REVENUE (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUMMARY OF DEFERRED REVENUE	As of December 31, 2022 and 2021, deferred revenue consists of: SUMMARY OF DEFERRED REVENUE As of December 31, 2022 2021 Educational revenue paid in advance $ 5,594,979 $ 1,630,723 Other prepaid income 583,797 638,473 Advance bookings for lodges 213,217 292,716 Total $ 6,391,993 $ 2,561,912
SCHEDULE OF RECONCILIATION OF DEFERRED REVENUE	A reconciliation of deferred revenue for the years ended December 31, 2022 and 2021 are as follows: SCHEDULE OF RECONCILIATION OF DEFERRED REVENUE 2022 2021 As of December 31, 2022 2021 Deferred revenue, beginning balance $ 2,561,912 $ 1,546,712 Addition 6,180,022 1,773,994 Revenue earned (2,349,941 ) (758,794 ) Deferred revenue, ending balance $ 6,391,993 $ 2,561,912

LOANS PAYABLE (Tables)

LOANS PAYABLE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUMMARY OF LOANS PAYABLE	As of June 30, 2023 and December 31, 2022, loans payable consisted of: SUMMARY OF LOANS PAYABLE As of June 30, 2023 As of December 31, 2022 Loans payable – current portion $ 330,108 $ 334,391 Loans payable – non-current portion 412,121 428,025 Total $ 742,229 $ 762,416	As of December 31, 2022 and 2021, loans payable consisted of: SUMMARY OF LOANS PAYABLE As of December 31, 2022 2021 Loans payable – current portion $ 334,391 $ 65,415 Loans payable – non-current portion 428,025 85,858 Total $ 762,416 $ 151,273
SCHEDULE OF LINE OF CREDIT FOR WORKING CAPITAL REQUIREMENT		Education Angels has obtained line of credit for working capital requirement in 2020, 2021 and 2022. The loans are secured by the guarantees of the Director and do not have covenant clauses. The outstanding principal as of December 31, 2022 is as follows: SCHEDULE OF LINE OF CREDIT FOR WORKING CAPITAL REQUIREMENT Loan Type Start Date Loan Amount Tenure Interest Rate Outstanding as IRD Loan 2020 $ 20,063 60 3.25 % $ 16,900 Juke NWN765 2021 $ 19,679 36 1.30 % $ 12,254 Qashqai NWN767 2021 $ 22,258 36 1.20 % $ 13,886 Qashqai NWN766 2022 $ 22,258 36 1.20 % $ 14,475 Mastermind Principles and Property Investors Network has obtained line of credit for the working capital requirement in 2020 and 2022. The loans are secured by the guarantees of the Director and do not have covenant clauses. The outstanding principal amount as of December 31, 2022 is as follows – Loan Type Start Date Loan Amount Tenure Interest Rate Outstanding Lloyds CBIL (MPL) 2020 $ 239,540 60 2.80 % $ 167,678 Funding Circle Loan (MPL) 2022 $ 380,804 48 9.30 % $ 305,787 The Funding Circle (PIN) 2022 $ 116,054 48 9.30 % $ 93,193 Lloyds Bounceback Loan 2022 $ 51,378 72 2.50 % $ 41,335

LOANS PAYABLE _ RELATED PARTI_2

LOANS PAYABLE — RELATED PARTIES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Loans Payable Related Parties
SCHEDULE OF LOANS FROM RELATED PARTIES	Loans from related parties as of June 30, 2023 and December 31, 2022 consist of the following: SCHEDULE OF LOANS FROM RELATED PARTIES As of June 30, 2023 As of December 31, 2022 Loan payable to related parties for the acquisition of Wealth Dynamics Current portion $ — $ — Non-current portion. — — Subtotal — — Other loans payable to related parties, current 1,018,628 2,932,090 Other loans payable to related parties, non-current 1,812 1,729 Total loans payable to related parties $ 1,020,440 $ 2,933,819	Loans from related parties as of December 31, 2022 and 2021 consist of the following: SCHEDULE OF LOANS FROM RELATED PARTIES As of December 31, 2022 2021 Loan payable to related parties for the acquisition of Wealth Dynamics Current portion $ — $ 425,551 Non-current portion. — — Subtotal — 425,551 Other loans payable to related parties, current 2,932,090 — Other loans payable to related parties, non-current 1,729 — Total loans payable to related parties $ 2,933,819 $ 425,551
SCHEDULE OF LOAN PAYABLE TO RELATED PARTIES	The details of loan payable to the related parties is as follows: SCHEDULE OF LOAN PAYABLE TO RELATED PARTIES As of June 30, 2023 As of December 31, 2022 Loan Payable for E-Squared Acquisition $ — $ 299,231 Loan payable for RF acquisition — 2,000,000 Le Roux Niemann 89,476 55,555 Jeff Hays 435,000 250,000 Patrick Gentempo 435,000 250,000 Amount due to EIA 16,844 35,305 Others 44,120 43,728 Total $ 1,020,440 $ 2,933,819

CONVERTIBLE DEBT OBLIGATIONS (T

CONVERTIBLE DEBT OBLIGATIONS (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Convertible Debt Obligations
SCHEDULE OF CONVERTIBLE DEBT OBLIGATIONS	As of June 30, 2023 and December 31, 2022, the Company’s convertible obligations consisted of the following: SCHEDULE OF CONVERTIBLE DEBT OBLIGATIONS As of As of Convertible debt obligations, end, gross $ 3,911,290 $ 7,975,851 Convertible debt obligations, end, current portion 3,773,790 5,752,328 Convertible debt obligations, end, non-current portion 137,500 2,223,523	As of December 31, 2022 and 2021, the Company’s convertible obligations consisted of the following: SCHEDULE OF CONVERTIBLE DEBT OBLIGATIONS 2022 2021 As of December 31, 2022 2021 Convertible debt obligations, beg, gross $ 1,274,010 $ 1,531,639 Addition 9,599,390 — Converted to equity (459,370 ) (257,629 ) Converted to short term debt (539,245 ) — Repayment (509,311 ) — Deferred debt discount and Cost of Fund Raise (1,389,623 ) — Convertible debt obligations, end, net $ 7,975,851 $ 1,274,010 Convertible debt obligations, current portion $ 5,752,328 $ 507,765 Convertible debt obligations, non-current portion $ 2,223,523 $ 766,245

DERIVATIVE LIABILITIES (Tables)

DERIVATIVE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2022
Derivative Liabilities
SCHEDULE OF DERIVATIVE LIABILITIES	Derivative liabilities as of December 31, 2022 consist of the following: SCHEDULE OF DERIVATIVE LIABILITIES As of Options $ 24 ,041,198 Contingent consideration 12,447,396 Derivative liabilities $ 36,488,594
SCHEDULE OF DERIVATIVE LIABILITIES OPTIONS EXPLANATORY	SCHEDULE OF DERIVATIVE LIABILITIES OPTIONS EXPLANATORY Acquisition Value Adjustments Closing Value PIN $ 10,100,000 $ 12,250,000 $ 22,350,000 ESQ 451,000 1,240,198 1,691,198 $ 10,551,000 $ 13,490,198 $ 24,041,198
SCHEDULE OF CONTINGENT CONSIDERATION EXPLANATORY	SCHEDULE OF CONTINGENT CONSIDERATION EXPLANATORY Acquisition Value Adjustments Closing Value RF $ 10,380,396 $ - $ 10,380,396 UAV 1,017,000 191,000 1,208,000 PIN 701,000 158,000 859,000 $ 12,098,396 $ 349,000 $ 12,447,396

EQUITY (Tables)

EQUITY (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS	The Company values stock options using the Black-Scholes option pricing model and used the following assumptions during the reporting periods: SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS June 30, 2023 June 30, 2022 For the period ended June 30, 2023 June 30, 2022 Risk-free interest rate 4.88 % 4.41 % Contractual term (years) 2 4 1 3 Expected volatility 177.30 % 66.00 % Expected dividends 0.00 % 0.00 %	The Company values stock options using the Black-Scholes option pricing model and used the following assumptions during the reporting periods: SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS 2022 2021 Years Ended 2022 2021 Risk-free interest rate 4.41 % 0.73 % Contractual term (years) 1 3 1 3 Expected volatility 177.30 % 66.00 % Expected dividends 0.00 % 0.00 %
SUMMARY OF OPTION ACTIVITY	A summary of the option activity during the period ended June 30, 2023 was as follows: SUMMARY OF OPTION ACTIVITY No of Options Weighted Average Share Price Weighted Average Remaining Life Aggregate Intrinsic Value Outstanding as of December 31, 2022 1,026,520 $ 4.38 2 $ 0 Granted 842,127 0.83 4 0 Exercised / Cancelled (200,000 ) 2.21 - 0 Outstanding as of June 30, 2023 1,668,647 $ 2.85 3 $ 0	A summary of the option activity during the year ended December 31, 2022 was as follows: SUMMARY OF OPTION ACTIVITY No of Options Weighted Average Share Price Weighted Average Remaining Life Aggregate Intrinsic Value Outstanding as of January 1, 2022 539,760 $ 4.74 1 $ 0 Granted 560,188 4.22 3 0 Exercised (73,428 ) 5.81 - 0 Outstanding as of December 31, 2022 1,026,520 $ 4.38 2 $ 0
SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING	SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING Options Outstanding Options Exercisable Year Exercise Price Outstanding Number of Options Underlying Common Stock Weighted Average Remaining Life in Years Exercisable Number of Warrants 2019 Share Option $ 3.56 257,478 GNS 1 $ 257,478 2020 Share Option 5.81 74,640 GNS 1 74,640 2021 Share Options 5.81 134,214 GNS 3 134,214 2022 Employee Grants (Options) 4.22 360,188 GNS 3 0 2023 Employee Grants (Options) 0.83 842,127 GNS 3 0 $ 2.85 1,668,647 2 $ 466,332	SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING Options Outstanding Options Exercisable Year Exercise Price Outstanding Number of Options Underlying Common Stock Weighted Average Remaining Life in Years Exercisable Number of Warrants 2019 Share Option $ 3.56 257,478 GNS 1 $ 257,478 2020 Share Option 5.81 74,640 GNS 1 74,640 2021 Share Options 5.81 134,214 GNS 3 134,214 2022 Employee Grants (Options) 4.22 560,188 GNS 3 0 $ 4.38 1,026,520 2 $ 466,332

REVENUES (Tables)

REVENUES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF DISAGGREGATION OF REVENUE	SCHEDULE OF DISAGGREGATION OF REVENUE 2023 2022 As restated Six months Ended June 30, 2023 2022 As restated Campus Revenue – Sale of goods $ 1,102,187 $ 1,074,744 – Rendering of services 1,731,747 815,984 Campus sub-total 2,833,934 1,890,728 Education Revenue – Digital 4,990,143 3,280,664 – In-Person 3,971,637 171,855 Education sub-total 8,961,780 3,452,519 Total Revenue $ 11,795,714 $ 5,343,247	SCHEDULE OF DISAGGREGATION OF REVENUE 2022 2021 As restated Years Ended December 31, 2022 2021 As restated Campus Revenue – Sale of goods $ 2,527,590 $ 3,102,210 – Rendering of services 2,110,531 — Campus sub-total 4,638,121 3,102,210 Education Revenue – Digital 8,011,319 5,192,594 – In-Person 5,544,176 — Education sub-total 13,555,495 5,192,594 Total Revenue $ 18,193,616 $ 8,294,804

OTHER OPERATING INCOME (Tables)

OTHER OPERATING INCOME (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF OTHER OPERATING INCOME	For the six months ended June 30, 2023 and 2022, other operating income consists of: SCHEDULE OF OTHER OPERATING INCOME 2023 2022 Six months Ended June 30, 2023 2022 Other income $ 1,213 $ 166,001 Other operating income $ 1,213 $ 166,001	For the years ended December 31, 2022 and 2021, other operating income consists of: SCHEDULE OF OTHER OPERATING INCOME 2022 2021 Years Ended December 31, 2022 2021 Other income $ 144,396 $ — Subsidy from government — 490,300 Other operating income $ 144,396 $ 490,300

GENERAL AND ADMINISTRATIVE EX_2

GENERAL AND ADMINISTRATIVE EXPENSES (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES	General and administrative expenses for the six months ended June 30, 2023 and 2022 include the following: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2023 2022 Six months ended June 30, 2023 2022 Salaries, wages, bonuses, and other benefits $ 5,509,045 $ 3,218,370 Professional and consulting fees 2,809,490 482,895 Marketing 1,098,631 86,053 Other 1,389,299 272,445 Provision for doubtful debts 170,318 - Stock-based compensation 402,565 150,317 Utilities 619,954 378,714 Travel 436,940 148,176 Development charges 406,083 279,527 Rent expense 381,062 120,352 Repairs and maintenance 240,532 112,205 Athletic program expenses 208,749 — Total general and administrative expenses $ 13,672,668 $ 5,249,054	General and administrative expenses for the years ended December 31, 2022 and 2021 include the following: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES 2022 2021 Years Ended December 31, 2022 2021 Salaries, wages, bonuses, and other benefits $ 8,909,585 $ 4,197,397 Professional and consulting fees 2,284,436 660,117 Marketing 1,917,377 73,277 Other 1,559,591 1,151,991 Provision for doubtful debts 1,509,486 (39,108 ) Stock-based compensation 1,308,784 293,837 Utilities 952,056 142,019 Travel 851,139 13,356 Development charges 847,068 456,180 Rent expense 351,730 250,994 Repairs and maintenance 304,938 11,144 Athletic program expenses 277,604 — Total general and administrative expenses $ 21,073,794 $ 7,211,204

INTEREST EXPENSE, NET (Tables)

INTEREST EXPENSE, NET (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE	For the six months ended June 30, 2023 and June 30, 2022, the Company earned interest income and incurred interest expense as follows: SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE 2023 2022 Six months Ended June 30, 2023 2022 Interest (expense) income Bank and other cash $ 32,328 $ 10,418 Total interest (expense) income 32,328 10,418 Interest expense/finance costs Lease liabilities (427,134 ) (58,026 ) Other interest paid – loans (1,604,555 ) (51,690 ) Amortization of debt discount — — Total interest expense/ finance costs (2,031,689 ) (109,716 ) Total interest (expense), net $ (1,999,361 ) $ (99,298 )	For the years ended December 31, 2022 and 2021, the Company earned interest income and incurred interest expense as follows: SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE 2022 2021 Years Ended December 31, 2022 2021 Interest (expense) income Bank and other cash $ 26,380 $ (74,081 ) Total interest (expense) income 26,380 (74,081 ) Interest expense/finance costs Lease liabilities (491,336 ) (131,291 ) Other interest paid – loans (847,520 ) ( 103,357 ) Amortization of debt discount — ( 140,837 ) Total interest expense/ finance costs (1,338,856 (375,485 ) Total interest (expense), net $ (1,312,476 ) $ ( 449,566 )

INCOME TAX EXPENSE (Tables)

INCOME TAX EXPENSE (Tables)	12 Months Ended
	Dec. 31, 2022
Notes and other explanatory information [abstract]
SCHEDULE OF PROVISION FOR INCOME TAXES PROVISIONS (BENEFITS)	The provision for income taxes consists of the following provisions (benefits): SCHEDULE OF PROVISION FOR INCOME TAXES PROVISIONS (BENEFITS) 2022 2021 Years ended December 31, 2022 2021 Current tax: Current tax on profits for the year $ 220,570 $ — Total Current tax 220,570 — Deferred income tax: (Increase) decrease in deferred tax assets 29,240 (29,230 ) Decrease in deferred tax liabilities (1,313,406 ) (99,622 ) Deferred income tax (1,284,166 ) (128,852 ) (Benefit from) Provision for income taxes $ (1,063,596 ) $ (128,852 ) The provision for income taxes by country consists of the following provisions (benefits): INDONESIA NEW ZEALAND SINGAPORE SOUTH AFRICA UK USA CONSOLIDATED Current Expense Foreign $ (29,039 ) $ 6,050 $ - $ 46,129 $ 197,430 $ - $ 220,570 Total Current Tax Expense (29,039 ) 6,050 - 46,129 197,430 - 220,570 Deferred Expense Federal - - - - - (124,478 ) (124,478 ) State - - - - - (24,010 ) (24,010 ) Foreign (145,289 ) (54,100 ) 29,503 (607,462 ) (358,330 ) - (1,135,678 ) Total Deferred Tax Expense (145,289 ) (54,100 ) 29,503 (607,462 ) (358,330 ) (148,488 ) (1,284,166 ) (Benefit from) Provision for Income Taxes $ (174,328 ) $ (48,050 ) $ 29,503 $ (561,333 ) $ (160,900 ) $ (148,488 ) $ (1,063,596 )
SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE	The reconciliation of income taxes at the statutory rate of Singapore to the effective tax rates for the years ended December 31, 2022 and 2021 is as follows: SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE 2022 2021 Years ended December 31, 2022 2021 Loss from continuing operations before provision for income taxes $ (56,315,143 ) $ (4,618,050 ) Tax at the Singapore rate of 17 (9,573,574 ) (785,069 ) Reconciling items: Permanent differences 5,867,054 31,272 Current period net operating losses not recognized as a deferred tax asset 3,019,483 743,997 Rate differential – non-Singapore entities (736,092 ) (55,045 ) Other deferred tax activity 359,533 (64,007 ) (Benefit from) Provision for income taxes $ (1,063,596 ) $ (128,852 )

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUMMARY OF EARNINGS PER SHARE	SUMMARY OF EARNINGS PER SHARE 2023 2022 Six months ended June 30, 2023 2022 Loss per share, basic and diluted $ (0.32 ) $ (0.20 ) Loss per share, basic $ (0.32 ) $ (0.20 ) The calculation of basic and diluted loss per share has been based on the following loss attributable to ordinary shareholders and the weighted average number of ordinary shares Net Loss $ (10,774,702 ) $ (3,497,227 ) Non-Controlling Interest (627,543 ) (145,673 ) Loss Attributed to Ordinary Shareholders $ (10,147,159 ) $ (3,351,554 ) Weighted Average Number of Ordinary Shares Issued at the beginning of the year 27,705,227 16,155,812 Issued in current Year 23,194,830 8,618,637 Issued at the end of the year 50,900,057 24,774,449 Weighted Average 33,668,483 17,794,634 Diluted earnings (loss) per share: There are no dilutive instruments and therefore diluted earnings Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive: Share Options and RSUs 1,668,647 202,639	SUMMARY OF EARNINGS PER SHARE 2022 2021 Years ended December 31, 2022 2021 Loss per share, basic and diluted $ (2.44 ) $ (0.28 ) The calculation of basic and diluted loss per share has been based on the following loss attributable to ordinary shareholders and the weighted average number of ordinary shares Net Loss $ (55,251,547 ) $ (4,489,198 ) Non-Controlling Interest (206,021 ) (173,959 ) Loss Attributed to Ordinary Shareholders $ (55,045,526 ) $ (4,315,239 ) Weighted Average Number of Ordinary Shares Issued at the beginning of the year 16,155,812 16,155,812 Issued in current Year 11,549,415 — Issued at the end of the year 27,705,227 16,155,812 Weighted Average 22,634,366 16,155,812 Diluted earnings (loss) per share: There are no dilutive instruments and therefore diluted earnings Instruments that could potentially dilute basic earnings per share in the future, but were not included in the calculation of diluted earnings per share because they are antidilutive: Share Options and RSUs 1,511,664 7,138,140

FAIR VALUE INFORMATION (Tables)

FAIR VALUE INFORMATION (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUMMARY OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY	As of June 30, 2023 and December 31, 2022, the Company’s financial assets and liabilities by level within the fair value hierarchy are as follows: SUMMARY OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY Level 1 Level 2 Level 3 Total As of June 30, 2023 Level 1 Level 2 Level 3 Total FINANCIAL ASSETS Cash $ 2,624,432 $ — $ — $ 2,624,432 FINANCIAL LIABILITIES Contingent liabilities — — 36,488,594 36,488,594 Level 1 Level 2 Level 3 Total As of December 31, 2022 Level 1 Level 2 Level 3 Total FINANCIAL ASSETS Cash and Restricted Cash $ 16,829,385 $ — $ — $ 16,829,385 FINANCIAL LIABILITIES Contingent liabilities — — 36,488,594 36,488,594 The fair value of contingent consideration was reviewed during the period ended June 30, 2023. The various methodologies were reassessed using a consistent approach which are based on significant inputs that are not observable in the market and include key assumptions such as assessing the probability of meeting certain milestones required to earn the contingent consideration. As a result of these assessments, there were no significant changes in the aggregate that required an update from December 31, 2022.	As of December 31, 2022 and 2021, the Company’s financial assets and liabilities by level within the fair value hierarchy are as follows: SUMMARY OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY Level 1 Level 2 Level 3 Total As of December 31, 2022 Level 1 Level 2 Level 3 Total FINANCIAL ASSETS Cash and Restricted Cash $ 16,829,385 $ — $ — $ 16,829,385 FINANCIAL LIABILITIES Contingent liabilities — — 36,488,594 36,488,594 Level 1 Level 2 Level 3 Total As of December 31, 2021 Level 1 Level 2 Level 3 Total FINANCIAL ASSETS Cash $ 1,784,938 $ — $ — $ 1,784,938 Financial Assets $ 1,784,938 $ — $ — $ 1,784,938 Financial liabilities — — 36,488,594 36,488,594

KEY MANAGEMENT COMPENSATION (Ta

KEY MANAGEMENT COMPENSATION (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUMMARY OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS	The following tables set forth information regarding compensation awarded to or earned by our Executive Officers and Board of Directors during the six months ended June 30, 2023 and 2022: SUMMARY OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS 2023 2022 Salary Stock Based Total Salary Stock Based Total Key management compensation $ 991,278 $ 399,537 $ 1,390,815 $ 497,911 $ 17,669 $ 515,580	The following tables set forth information regarding compensation awarded to or earned by our Executive Officers and Board of Directors during the years ended December 31, 2022 and 2021: SUMMARY OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS 2022 2021 Salary Stock Based Total Salary Stock Based Total Key management compensation $ 1,184,506 $ 553,987 $ 1,738,493 $ 975,110 $ 43,640 $ 1,018,750

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
SUMMARY OF DETAILED SEGMENT INFORMATION	The detailed segment information of the Company is as follows: SUMMARY OF DETAILED SEGMENT INFORMATION Education Campus Total Education Campus Total For the Six months Ended June 30 2023 2022 Education Campus Total Education Campus Total Revenues $ 8,961,780 $ 2,833,934 $ 11,795,714 $ 3,452,519 $ 1,890,728 $ 5,343,247 Depreciation and amortization $ 1,178,764 $ 30,008 $ 1,208,772 $ 252,530 $ 583,227 $ 835,757 Income/Loss from operations $ (9,417,704 ) $ 254,613 $ (9,163,091 ) $ (2,082,656 ) $ (889,852 ) $ (2,972,508 ) Net Income/Loss $ (11,013,619 ) $ 238,917 $ (10,774,702 ) $ (2,075,692 ) $ (1,421,535 ) $ (3,497,227 ) Interest Expense, net $ (1,944,787 ) $ (54,574 ) $ (1,999,361 ) $ (27,534 ) $ (71,764 ) $ (99,298 ) Education Campus Total Education Campus Total For the period ended June 30, 2023 For the Year ended December 31, 2022 Education Campus Total Education Campus Total Capital Expenditures $ — $ — $ — $ — $ — $ — Property and equipment, net $ 203,934 $ — $ 203,934 $ 563,131 $ — $ 563,131 Total Assets $ 72,616,102 $ 2,785,765 $ 75,401,867 $ 88,120,390 $ 3,139,237 $ 91,259,627 Total Liabilities $ 64,050,409 $ 5,211,673 $ 69,262,082 $ 71,656,141 $ 5,648,650 $ 77,304,791	The detailed segment information of the Company is as follows: SUMMARY OF DETAILED SEGMENT INFORMATION Education Campus Total Education Campus Total For the Years Ended December 31 2022 2021 Education Campus Total Education Campus Total Revenues $ 13,555,495 $ 4,638,121 $ 18,193,616 $ 5,192,594 $ 3,102,210 $ 8,294,804 Depreciation and amortization (1) (2) $ 1,245,215 $ 1,105,425 $ 2,350,640 $ 426,740 $ 1,148,173 $ 1,574,913 Depreciation and amortization(1) (2) $ 1,245,215 $ 1,105,425 $ 2,350,640 $ 426,740 $ 1,148,173 $ 1,574,913 Loss from operations $ (31,836,870 ) $ (9,746,037 ) $ (41,582,907 ) $ (2,153,975 ) $ (2,014,509 ) $ (4,168,484 ) Net Loss $ (45,358,626 ) $ (9,892,921 ) $ (55,251,547 ) $ (2,252,795 ) $ (2,365,255 ) $ (4,618,050 ) Interest Expense, net $ (943,916 ) $ (368,560 ) $ (1,312,476 ) $ (98,819 ) $ (350,747 ) $ (449,566 ) Capital Expenditures $ — $ — $ — $ — $ — $ — Property and equipment, net $ 563,131 $ — $ 563,131 $ 15,442 $ 6,760,674 $ 6,776,116 Total Assets $ 88,120,390 $ 3,139,237 $ 91,259,627 $ 5,122,967 $ 12,472,440 $ 17,595,407 Total Liabilities $ 71,656,141 $ 5,648,650 $ 77,304,791 $ 3,589,315 $ 6,020,096 $ 9,609,411 (1) Consists of $ 577,998 426,740 667,217 0 (2) Consists of $ 590,228 1,109,309 515,197 38,864
SUMMARY OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION	SUMMARY OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION Education Campus Total Education Campus Total For the Years Ended December 31, 2022 2021 Education Campus Total Education Campus Total Europe / Middle East / Africa $ 12,792,087 $ 3,473,507 $ 16,265,594 $ 602 $ 8,476,791 $ 8,477,393 Asia / Pacific 24,799,301 4,112,755 28,912,056 — 2,120,102 2,120,102 North America / South America 21,831,530 — 21,831,530 501,750 — 501,750 Non-current assets $ 59,422,918 $ 7,586,262 $ 67,009,180 $ 502,352 $ 10,596,893 $ 11,099,245 A summary of revenue by geographic location appears below: Education Campus Total Education Campus Total For the Years Ended December 31, 2022 2021 Education Campus Total Education Campus Total Europe / Middle East / Africa $ 3,857,193 $ 2,403,570 $ 6,260,763 $ 1,948,567 $ 1,554,828 $ 3,503,395 Asia / Pacific 2,073,866 2,234,551 4,308,417 1,795,863 1,547,382 3,343,245 North America / South America 7,624,436 - 7,624,436 1,448,164 — 1,448,164 Revenue $ 13,555,495 $ 4,638,121 $ 18,193,616 $ 5,192,594 $ 3,102,210 $ 8,294,804	A summary of non-current assets (other than financial instruments) by geographic location appears below: SUMMARY OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION Education Campus Total Education Campus Total For the Years Ended December 31, 2022 2021 Education Campus Total Education Campus Total Europe / Middle East / Africa $ 12,792,087 $ 3,473,507 $ 16,265,594 $ 602 $ 8,476,791 $ 8,477,393 Asia / Pacific 24,799,301 4,112,755 28,912,056 — 2,120,102 2,120,102 North America / South America 21,831,530 — 21,831,530 501,750 — 501,750 Non-current assets $ 59,422,918 $ 7,586,262 $ 67,009,180 $ 502,352 $ 10,596,893 $ 11,099,245 A summary of revenue by geographic location appears below: Education Campus Total Education Campus Total For the Years Ended December 31, 2022 2021 Education Campus Total Education Campus Total Europe / Middle East / Africa $ 3,857,193 $ 2,403,570 $ 6,260,763 $ 1,948,567 $ 1,554,828 $ 3,503,395 Asia / Pacific 2,073,866 2,234,551 4,308,417 1,795,863 1,547,382 3,343,245 North America / South America 7,624,436 - 7,624,436 1,448,164 — 1,448,164 Revenue $ 13,555,495 $ 4,638,121 $ 18,193,616 $ 5,192,594 $ 3,102,210 $ 8,294,804

BUSINESS ORGANIZATION AND NAT_2

BUSINESS ORGANIZATION AND NATURE OF OPERATIONS (Details Narrative) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Ownership percentage	100%	100%
Income from government grants			$ 490,300
GeniusU Ltd [Member]
IfrsStatementLineItems [Line Items]
Ownership percentage	96.50%	96.50%
Entrepreneur resorts [member]
IfrsStatementLineItems [Line Items]
Ownership percentage	95.40%	95.40%

SCHEDULE OF USEFUL LIVES OF ITE

SCHEDULE OF USEFUL LIVES OF ITEMS OF PROPERTY AND EQUIPMENT (Details)	12 Months Ended
	Dec. 31, 2022
Buildings [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	20 years
Machinery [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years
Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years
Office equipment [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years
IT equipment [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	3 years
IT equipment [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years
Computer equipment [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	2 years
Computer equipment [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	8 years
Spa equipment curtains crockery glassware and linen [member]
IfrsStatementLineItems [Line Items]
Useful life measured as period of time, property, plant and equipment	5 years

SCHEDULE OF USEFUL LIFE OF INTA

SCHEDULE OF USEFUL LIFE OF INTANGIBLE ASSETS (Details)	12 Months Ended
	Dec. 31, 2022
Customer-related intangible assets [member]
IfrsStatementLineItems [Line Items]
Useful Life	5 years
Trade Names Trademarks Domain Names And Licenses [Member]
IfrsStatementLineItems [Line Items]
Useful Life	Indefinite

SCHEDULE OF RESTATEMENTS IN THE

SCHEDULE OF RESTATEMENTS IN THE CONSOLIDATED STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Revenue	$ 11,795,714	$ 5,343,247	$ 18,193,616	$ 8,294,804	[1]
Cost of Revenue	(5,593,340)	(3,112,654)	(9,554,327)	(5,537,346)	[1]
Gross Profit	$ 6,202,374	2,230,593	$ 8,639,289	2,757,458	[1]
Previously stated [member]
IfrsStatementLineItems [Line Items]
Revenue		7,443,230		12,778,262
Cost of Revenue		(5,212,637)		(10,020,804)
Gross Profit		2,230,593		2,757,458
Increase (decrease) due to corrections of prior period errors [member]
IfrsStatementLineItems [Line Items]
Revenue		(2,099,983)		(4,483,458)
Cost of Revenue		2,099,983		4,483,458
Gross Profit
[1]Restatement details in Note 2

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Deferred revenue			$ 6,391,993	$ 2,561,912
Revenue			2,349,941	758,794
Revenue	$ (11,795,714)	$ (5,343,247)	(18,193,616)	(8,294,804)	[1]
Cost of revenue	$ (5,593,340)	(3,112,654)	$ (9,554,327)	(5,537,346)	[1]
Increase (decrease) due to corrections of prior period errors [member]
IfrsStatementLineItems [Line Items]
Revenue		2,099,983		4,483,458
Cost of revenue		$ 2,099,983		$ 4,483,458
[1]Restatement details in Note 2

SCHEDULE OF THE ALLOCATION OF T

SCHEDULE OF THE ALLOCATION OF THE PURCHASE CONSIDERATION TO THE FAIR VALUE OF THE ASSETS AND LIABILITIES (Details) £ in Millions	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Oct. 04, 2022 USD ($)	Jul. 07, 2022 USD ($)	May 31, 2022 USD ($)	Apr. 30, 2022 USD ($)	Apr. 30, 2022 GBP (£)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
IfrsStatementLineItems [Line Items]
Goodwill	$ (31,677,406)	$ (31,688,887)						$ (1,320,100)	$ (1,209,953)
Education angels [member]
IfrsStatementLineItems [Line Items]
Value of shares						$ 1,918,700
Less: acquired cash						(26,940)
Purchase price, net of acquired cash						1,891,760
Prepaid expenses and other current assets						(113,413)
Fixed assets						(69,637)
Intangible assets						(1,640,000)
Accounts payable, accrued expenses and other liabilities						804,842
Deferred tax liability						549,718
Goodwill						1,423,270
Property investors network [member]
IfrsStatementLineItems [Line Items]
Value of shares						17,017,000
Less: acquired cash						(347,952)
Purchase price, net of acquired cash						29,307,048
Prepaid expenses and other current assets						(6,111,957)
Fixed assets						(24,994)
Intangible assets						(4,980,000)
Accounts payable, accrued expenses and other liabilities						2,833,718
Deferred tax liability						1,171,555
Goodwill						21,734,121
Cash						1,837,000
Top-up share options						701,000
Top-up share options						10,100,000	£ 10.2
Total purchase price						29,655,000
Accounts receivable						(461,249)
E square [member]
IfrsStatementLineItems [Line Items]
Value of shares					$ 2,692,000	2,692,000
Less: acquired cash						(262,518)
Purchase price, net of acquired cash					3,845,000	3,582,482
Prepaid expenses and other current assets						(31,242)
Fixed assets						(272,348)
Intangible assets						(100,000)
Accounts payable, accrued expenses and other liabilities						722,275
Deferred tax liability						37,838
Goodwill						3,760,924
Cash					$ 403,000	403,000
Top-up share options						451,000
Total purchase price						3,845,000
Accounts receivable						(178,081)
Deferred payment						$ 299,000
University of antelope valley [member]
IfrsStatementLineItems [Line Items]
Value of shares				$ 6,470,000
Less: acquired cash				(1,620,734)
Purchase price, net of acquired cash				12,866,266
Prepaid expenses and other current assets				(492,404)
Fixed assets				(1,051,934)
Accounts payable, accrued expenses and other liabilities				1,935,533
Goodwill				10,174,872
Cash				7,000,000
Top-up share options				1,017,000
Top-up share options				1,017,000
Total purchase price				14,487,000
Accounts receivable				$ (3,082,589)
Revealed films [member]
IfrsStatementLineItems [Line Items]
Value of shares			$ 7,000,000
Less: acquired cash			(145,532)
Purchase price, net of acquired cash			20,234,865
Prepaid expenses and other current assets			(745,521)
Intangible assets			(8,884,000)
Accounts payable, accrued expenses and other liabilities			1,660,727
Deferred tax liability			2,202,088
Goodwill			13,306,545
Cash			1,000,000
Top-up share options			10,380,397
Total purchase price			20,380,397
Accounts receivable			(152,920)
Deferred payment			2,000,000
Goodwill			$ (1,008,694)

SCHEDULE OF ACQUIRED INTANGIBLE

SCHEDULE OF ACQUIRED INTANGIBLE ASSETS ACQUIRED (Details) - USD ($)	Oct. 04, 2022	Apr. 30, 2022
Education angels [member]
IfrsStatementLineItems [Line Items]
Customer relationship		$ 1,640,000
Education angels [member] | Trade Names Trademarks Domain Names And Licenses [Member]
IfrsStatementLineItems [Line Items]
Customer relationship		1,640,000
Property investors network [member]
IfrsStatementLineItems [Line Items]
Customer relationship		4,980,000
Property investors network [member] | Trade Names Trademarks Domain Names And Licenses [Member]
IfrsStatementLineItems [Line Items]
Customer relationship		4,900,000
Property investors network [member] | Customer relationship [Member]
IfrsStatementLineItems [Line Items]
Customer relationship		80,000
E square [member]
IfrsStatementLineItems [Line Items]
Customer relationship		100,000
E square [member] | Customer relationship [Member]
IfrsStatementLineItems [Line Items]
Customer relationship		$ 100,000
Revealed films [member]
IfrsStatementLineItems [Line Items]
Customer relationship	$ 8,884,000
Revealed films [member] | Customer relationship [Member]
IfrsStatementLineItems [Line Items]
Customer relationship	$ 8,884,000

SCHEDULE OF OTHER RECEIVABLES (

SCHEDULE OF OTHER RECEIVABLES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
GST receivable	$ 33,424	$ 64,254
Due from utility companies	45,570	45,570
Other	9,600	10,480	66,000
Other receivables (short term)	88,594	120,304	66,000
PJ Finn	752,765	718,198
Richard Evans	15,216	14,518
Other Receivables (long term)	767,982	732,716
Total Other Receivables	$ 856,576	$ 853,020	$ 66,000

BUSINESS COMBINATIONS (Details

BUSINESS COMBINATIONS (Details Narrative) $ / shares in Units, £ in Millions			1 Months Ended	6 Months Ended		12 Months Ended
	Oct. 04, 2022 USD ($) shares	Jul. 07, 2022 USD ($) shares	Apr. 30, 2022 USD ($) shares	Jun. 30, 2023 USD ($) shares	Jun. 30, 2022 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	[1]	May 31, 2022 USD ($) $ / shares shares	Apr. 30, 2022 GBP (£) shares
IfrsStatementLineItems [Line Items]
Purchase consideration						$ 12,447,396
Revenue				$ 11,795,714	$ 5,343,247	$ 18,193,616	$ 8,294,804
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Shares transferred, acquisition-date fair value | shares				70,047
Education angels [member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests acquired			100%							100%
Consideration made up from shares			$ 1,918,700
Shares transferred, acquisition-date fair value | shares			333,687							333,687
Consideration transferred, acquisition-date fair value			$ 1,891,760
Property investors network [member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests acquired			100%							100%
Consideration made up from shares			$ 17,017,000
Shares transferred, acquisition-date fair value | shares			2,959,518							2,959,518
Purchase consideration			$ 29,655,000
Cash transferred, acquisition-date fair value			1,837,000
Amount of consideration payble upon milestone			$ 701,000
Description of acquisition			the difference between the value will be paid in additional consideration by 90% in shares and 10% in cash and $10,100,000 in call options.
Amount of consideration payble in call options			$ 10,100,000							£ 10.2
Consideration transferred, acquisition-date fair value			29,307,048
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]			29,655,000
E square [member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests acquired									100%
Consideration made up from shares			2,692,000						$ 2,692,000
Shares transferred, acquisition-date fair value | shares									328,236
Cash transferred, acquisition-date fair value			403,000						$ 403,000
Amount of consideration payble in call options			451,000
Consideration transferred, acquisition-date fair value			3,582,482						3,845,000
Loans transferred, acquisition-date fair value									299,000
Purchase price in put option									$ 451,000
Shares trade price | $ / shares									$ 5.81
Pre split shares trade price | $ / shares									$ 34.87
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]			$ 3,845,000
University of antelope valley [member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests acquired		100%
Consideration made up from shares		$ 6,470,000
Shares transferred, acquisition-date fair value | shares		1,000,000
Cash transferred, acquisition-date fair value		$ 7,000,000
Amount of consideration payble upon milestone		1,017,000
Amount of consideration payble in call options		1,017,000
Consideration transferred, acquisition-date fair value		12,866,266
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]		14,487,000
Revenue		9,000,000
University of antelope valley [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Revenue		$ 9,000,000
Revealed films [member]
IfrsStatementLineItems [Line Items]
Percentage of voting equity interests acquired	100%
Consideration made up from shares	$ 7,000,000
Shares transferred, acquisition-date fair value | shares	1,353,966
Purchase consideration	$ 20,380,397
Cash transferred, acquisition-date fair value	$ 1,000,000
Description of acquisition	The Company has agreed to pay top up consideration of 1.5X the difference between the revenue in 2023, 2024 and 2025 if the revenue growth is higher than $7 million and a profit of at least 7%. The revenue growth is calculated as revenue during the year minus $7 million or previous year’s revenue if the target was met.
Amount of consideration payble in call options	$ 10,380,397
Consideration transferred, acquisition-date fair value	20,234,865
Loans transferred, acquisition-date fair value	2,000,000
[custom:AcquisitiondateFairValueOfTotalConsiderationTransferredIncludingStockOption-0]	20,380,397
Loans payable	$ 2,000,000
[1]Restatement details in Note 2

SCHEDULE OF DUE FROM RELATED PA

SCHEDULE OF DUE FROM RELATED PARTIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total due from related parties (short term)	$ 252,060	$ 351,357	$ 44,245
Total due from related parties (long term)	5,566,247	5,288,264
Due from related parties	5,818,307	5,639,621	44,245
Shareholders [Member]
IfrsStatementLineItems [Line Items]
Total due from related parties (short term)	86,200	60,280	20,550
MSJ foundation [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (short term)	21,302	102,356
Other related parties [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (short term)	144,558	188,721	23,695
Total due from related parties (long term)	103,114	98,187
BMV finance [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (long term)	2,068,113	1,973,144
Simon zutshi directors loan account [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (long term)	1,350,206	1,268,094
BG3 ltd [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (long term)	737,614	703,743
Zutshi lPP [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (long term)	398,417	380,121
Vision 1 investments [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (long term)	293,313	279,845
Crowd property loan account [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (long term)	272,644	260,124
Throckley [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (long term)	219,057	208,998
Property mastermind international [member]
IfrsStatementLineItems [Line Items]
Total due from related parties (long term)	$ 123,769	$ 116,008

SCHEDULE OF INVENTORIES (Detail

SCHEDULE OF INVENTORIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Movie production costs	$ 744,847	$ 648,337
Books and periodicals	312,884	258,497
Food and beverage	52,430	48,677	38,500
Merchandise	60,584	45,350	51,777
Consumables	983	1,116	2,253
Total inventories	$ 1,171,728	$ 1,001,977	$ 92,530

SUMMARY OF PREPAID EXPENSES AND

SUMMARY OF PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Prepaid Expenses And Other Current Assets
Prepaid expenses	$ 928,511	$ 798,140	$ 3,349,990
Deposits	158,113	165,868	59,925
Other current assets	151,572	126,779	80,531
Total	$ 1,238,196	$ 1,090,787	$ 3,490,446

SCHEDULE OF PROPERTY AND EQUIPM

SCHEDULE OF PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Property, plant and equipment	$ 203,934	$ 563,131	$ 6,776,116	$ 7,596,990
Land [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment			1,486,718	1,486,718
Buildings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment			3,412,156	3,950,627
Leasehold property [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		2,153	1,490,813
Machinery [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment			49,642	84,685
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		152,837	207,488	189,373
Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		51,842	38,516
Office equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		62,038	6,759	10,435
Communication and network equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		24,716	25,516
Computer software [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		38,881
Programs and textbooks [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		16,594
Spa equipment curtains crockery glassware and linen [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		214,070	58,508	$ 93,710
Gross carrying amount [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		13,144,480	11,544,308
Impairment on assets		(7,107,504)
Gross carrying amount [member] | Land [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		1,486,718	1,486,718
Impairment on assets		(1,486,718)
Gross carrying amount [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		4,541,374	4,401,241
Impairment on assets		(3,252,060)
Gross carrying amount [member] | Leasehold property [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		5,136,738	4,261,623
Impairment on assets		(2,134,654)
Gross carrying amount [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		147,887	136,692
Impairment on assets		(55,690)
Gross carrying amount [member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		647,046	537,964
Impairment on assets		(108,736)
Gross carrying amount [member] | Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		384,643	320,103
Impairment on assets		(12,808)
Gross carrying amount [member] | Office equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		99,739	26,287
Impairment on assets		(7,975)
Gross carrying amount [member] | Communication and network equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		142,100	113,790
Impairment on assets		(3,589)
Gross carrying amount [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		53,661	4,456
Impairment on assets
Gross carrying amount [member] | Programs and textbooks [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		16,594
Impairment on assets
Gross carrying amount [member] | Spa equipment curtains crockery glassware and linen [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		487,980	255,434
Impairment on assets		(45,274)
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(5,473,845)	(4,768,192)
Accumulated depreciation and amortisation [member] | Buildings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(1,289,314)	(989,085)
Accumulated depreciation and amortisation [member] | Leasehold property [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(2,999,931)	(2,770,810)
Accumulated depreciation and amortisation [member] | Machinery [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(92,197)	(87,050)
Accumulated depreciation and amortisation [member] | Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(385,473)	(330,476)
Accumulated depreciation and amortisation [member] | Motor vehicles [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(319,993)	(281,587)
Accumulated depreciation and amortisation [member] | Office equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(29,726)	(19,528)
Accumulated depreciation and amortisation [member] | Communication and network equipment [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(113,795)	(88,274)
Accumulated depreciation and amortisation [member] | Computer software [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		(14,780)	(4,456)
Accumulated depreciation and amortisation [member] | Programs and textbooks [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment
Accumulated depreciation and amortisation [member] | Spa equipment curtains crockery glassware and linen [member]
IfrsStatementLineItems [Line Items]
Property, plant and equipment		$ (228,636)	$ (196,926)

SCHEDULE OF RECONCILIATION OF P

SCHEDULE OF RECONCILIATION OF PROPERTY AND EQUIPMENT (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Opening Balance	$ 563,131	$ 6,776,116	$ 6,776,116	$ 7,596,990
Additions (Acquisitions)	111,151	79,455	1,420,885
Additions			222,680	77,797
Disposals			(1,163)
Translation			(42,232)	(258,186)
Depreciation	(25,038)	(325,470)	(705,651)	(640,485)
Impairment			(7,107,504)
Closing Balance	203,934		563,131	6,776,116
Property, plant and equipment	25,038	325,470	705,651	640,485
Land [member]
IfrsStatementLineItems [Line Items]
Opening Balance		1,486,718	1,486,718	1,486,718
Additions (Acquisitions)
Additions
Disposals
Translation
Depreciation
Impairment			(1,486,718)
Closing Balance				1,486,718
Property, plant and equipment
Buildings [member]
IfrsStatementLineItems [Line Items]
Opening Balance		3,412,156	3,412,156	3,950,627
Additions (Acquisitions)			147,296
Additions
Disposals
Translation			(7,164)	(215,291)
Depreciation			(300,228)	(323,180)
Impairment			(3,252,060)
Closing Balance				3,412,156
Property, plant and equipment			300,228	323,180
Leasehold improvements [member]
IfrsStatementLineItems [Line Items]
Opening Balance	2,153	1,490,813	1,490,813	1,655,128
Additions (Acquisitions)			798,702
Additions			76,873
Disposals
Translation			(460)	9,777
Depreciation			(229,121)	(174,092)
Impairment			(2,134,654)
Closing Balance			2,153	1,490,813
Property, plant and equipment			229,121	174,092
Machinery [member]
IfrsStatementLineItems [Line Items]
Opening Balance		49,642	49,642	84,685
Additions (Acquisitions)
Additions			11,195	9,981
Disposals
Translation				(37,427)
Depreciation			(5,147)	(7,597)
Impairment			(55,690)
Closing Balance				49,642
Property, plant and equipment			5,147	7,597
Fixtures and fittings [member]
IfrsStatementLineItems [Line Items]
Opening Balance	152,837	207,488	207,488	189,373
Additions (Acquisitions)			16,083
Additions			92,849	65,127
Disposals
Translation			150	(6,558)
Depreciation			(54,997)	(53,570)
Impairment			(108,736)
Closing Balance			152,837	207,488
Property, plant and equipment			54,997	53,570
Vehicles [member]
IfrsStatementLineItems [Line Items]
Opening Balance	51,842	38,516	38,516	93,325
Additions (Acquisitions)			66,244
Additions
Disposals			(1,163)
Translation			(541)	(21,803)
Depreciation			(38,406)	(33,006)
Impairment			(12,808)
Closing Balance			51,842	38,516
Property, plant and equipment			38,406	33,006
Office equipment [member]
IfrsStatementLineItems [Line Items]
Opening Balance	62,038	6,759	6,759	10,435
Additions (Acquisitions)			50,955
Additions			22,496	2,688
Disposals
Translation
Depreciation			(10,197)	(6,364)
Impairment			(7,975)
Closing Balance			62,038	6,759
Property, plant and equipment			10,197	6,364
Information technology equipment [member]
IfrsStatementLineItems [Line Items]
Opening Balance	24,716	25,516	25,516	32,989
Additions (Acquisitions)			24,721
Additions
Disposals
Translation			3,588
Depreciation			(25,520)	(7,473)
Impairment			(3,589)
Closing Balance			24,716	25,516
Property, plant and equipment			25,520	7,473
Computer software [member]
IfrsStatementLineItems [Line Items]
Opening Balance	38,881
Additions (Acquisitions)			47,071
Additions			3,907
Disposals
Translation			(1,772)
Depreciation			(10,325)
Impairment
Closing Balance			38,881
Property, plant and equipment			10,325
Programs and textbooks [member]
IfrsStatementLineItems [Line Items]
Opening Balance	16,594
Additions (Acquisitions)			16,594
Additions
Translation
Depreciation
Impairment
Closing Balance			16,594
Property, plant and equipment
Spa equipment curtains crockery glassware and linen [member]
IfrsStatementLineItems [Line Items]
Opening Balance	$ 214,070	$ 58,508	58,508	93,710
Additions (Acquisitions)			253,219
Additions			15,360
Disposals
Translation			(36,033)
Depreciation			(31,710)	(35,202)
Impairment			(45,274)
Closing Balance			214,070	58,508
Property, plant and equipment			$ 31,710	$ 35,202

SCHEDULE OF CARRYING AMOUNTS OF

SCHEDULE OF CARRYING AMOUNTS OF RIGHT-OF-USE ASSETS (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Right of use asset	$ 12,344,687	$ 12,573,710	$ 1,077,241
Foreign currency translation	(93,961)	(119,182)	(117,959)
Accumulated depreciation of right of use assets	(1,751,347)	(1,723,114)	(1,233,934)
Accumulated depreciation of right of use assets (related party)	(551,051)	(325,040)
Buildings [member]
IfrsStatementLineItems [Line Items]
Right of use asset	2,541,123	2,541,123	1,378,312
Buildings Related Party [Member]
IfrsStatementLineItems [Line Items]
Right of use asset	11,149,101	11,149,101
Leasehold improvements [member]
IfrsStatementLineItems [Line Items]
Right of use asset	992,410	992,410	992,410
Office space [member]
IfrsStatementLineItems [Line Items]
Right of use asset	$ 58,412	$ 58,412	$ 58,412

SCHEDULE OF MATURITY ANALYSIS O

SCHEDULE OF MATURITY ANALYSIS OF LEASE LIABILITIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Gross lease liabilities	$ 24,127,849	$ 25,817,619	$ 9,742,509
Less: Finance Charges component	(11,365,196)	(12,832,744)	(8,411,649)
Lease liabilities	12,762,653	12,984,875	1,330,860
Lease liabilities – Current	1,325,839	1,590,538	436,271
Lease liabilities - Non-Current	11,436,814	11,394,337	894,589
Lease liabilities	12,762,653	12,984,875	1,330,860
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Gross lease liabilities	1,702,541	1,664,966	436,270
Later than one year and not later than five years [member]
IfrsStatementLineItems [Line Items]
Gross lease liabilities	6,144,383	6,280,716	298,594
Later than five years [member]
IfrsStatementLineItems [Line Items]
Gross lease liabilities	$ 16,280,925	$ 17,871,937	$ 9,007,645

SCHEDULE OF INVESTMENT AT FAIR

SCHEDULE OF INVESTMENT AT FAIR VALUE (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Investment at fair value, Total	$ 44,413	$ 29,071	$ 29,069
Investments in you go world [member]
IfrsStatementLineItems [Line Items]
Investment at fair value, Total	28,698	28,698	28,698
Others [member]
IfrsStatementLineItems [Line Items]
Investment at fair value, Total	$ 15,715	$ 373	$ 371

RIGHT OF USE ASSET AND LEASE _3

RIGHT OF USE ASSET AND LEASE LIABILITY (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended		12 Months Ended
	Jul. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Depreciation right-of-use assets		$ 254,244	$ 245,035	$ 814,220	$ 507,688
Right-of-use assets		12,344,687		$ 12,573,710	1,077,241
Weighted average discount rate utilized to calculate the present value of the lease liabilities				7.71%
Weighted average remaining life of lease				22 years
Buildings Related Party [Member]
IfrsStatementLineItems [Line Items]
Right-of-use assets		$ 11,149,101		$ 11,149,101
University of antelope valley [member] | Buildings Related Party [Member]
IfrsStatementLineItems [Line Items]
Lease term	12 years
Right-of-use assets	$ 11,149,101

SCHEDULE OF CHANGES IN GOODWILL

SCHEDULE OF CHANGES IN GOODWILL (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Balance as of December 31, 2020	$ 1,320,100	$ 1,209,953
Additions - Foreign currency translation	(113,150)	110,147
Additions - Goodwill on new acquisitions	50,399,733
Less: Impairment Loss	(20,053,893)
Goodwill tax adjustment	136,097
Balance as of December 31, 2022	$ 31,688,887	$ 1,320,100

INVESTMENTS AT FAIR VALUE (Deta

INVESTMENTS AT FAIR VALUE (Details Narrative)	Sep. 11, 2017
Notes and other explanatory information [abstract]
Percentage of interest purchase from investment company	2.50%

SCHEDULE OF RECONCILIATION OF I

SCHEDULE OF RECONCILIATION OF INTANGIBLE ASSETS (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Beginning balance	$ 16,107,293	$ 1,394,969	$ 1,394,969	$ 1,004,914
Software Development Additions			743,995	804,314
Purchase of Intangibles			15,883,356
Amortization Expense	(929,490)	(247,693)	(830,769)	(424,080)
Impairment			(1,084,613)
Foreign Currency Translation			355	9,821
Ending balance			16,107,293	1,394,969
Genius U software platform platform [member]
IfrsStatementLineItems [Line Items]
Beginning balance	2,470,878	2,811,496	2,811,496	2,007,182
Software Development Additions			743,995	804,314
Purchase of Intangibles
Amortization Expense
Impairment			(1,084,613)
Foreign Currency Translation
Ending balance			2,470,878	2,811,496
Trade Names Trademarks And Domain Names [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	6,932,945	13,234	13,234
Software Development Additions
Purchase of Intangibles			6,919,356
Amortization Expense
Impairment
Foreign Currency Translation			355
Ending balance			6,932,945	13,234
Customer relationship [Member]
IfrsStatementLineItems [Line Items]
Beginning balance	8,642,168
Software Development Additions
Purchase of Intangibles			8,964,000
Amortization Expense			(321,832)
Impairment
Ending balance			8,642,168
Accumulated depreciation and amortisation [member]
IfrsStatementLineItems [Line Items]
Software Development Additions
Purchase of Intangibles
Amortization Expense			(508,937)	(424,080)
Impairment
Foreign Currency Translation				9,821
Accumulated amortization, beginning balance	$ (1,938,698)	(1,429,761)	(1,429,761)	(1,015,502)
Accumulated amortization, ending balance			(1,938,698)	(1,429,761)
Brand names [member]
IfrsStatementLineItems [Line Items]
Beginning balance		$ 13,234	$ 13,234	13,234
Software Development Additions
Purchase of Intangibles
Amortization Expense
Foreign Currency Translation
Ending balance				$ 13,234

GOODWILL (Details Narrative)

GOODWILL (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Jun. 30, 2023	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Wrote off goodwill	$ 31,688,887	$ 31,677,406	$ 1,320,100	$ 1,209,953
Impairement of goodwill	20,053,893
Entrepreneur resorts [member]
IfrsStatementLineItems [Line Items]
Wrote off goodwill	20,100,000
Property investors network [member]
IfrsStatementLineItems [Line Items]
Impairement of goodwill	5,800,000
University of antelope valley [member]
IfrsStatementLineItems [Line Items]
Impairement of goodwill	10,400,000
ESquared Education [member]
IfrsStatementLineItems [Line Items]
Impairement of goodwill	2,300,000
Entrepreneurs Resort Ltd [Member]
IfrsStatementLineItems [Line Items]
Impairement of goodwill	$ 1,600,000

SUMMARY OF DEFERRED TAX ASSETS

SUMMARY OF DEFERRED TAX ASSETS AND LIABILITIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Intangible assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance
Recognized in Other Comprehensive Income	(4,425,990)
Recognized In Provision for Income Taxes	524,565
Ending balance	(3,901,425)
Propert plant and equipment non current assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	(883,075)	(979,612)
Recognized in Other Comprehensive Income	(341,825)
Recognized In Provision for Income Taxes	1,137,205	96,537
Ending balance	(87,695)	(883,075)
Other non current asset [member]
IfrsStatementLineItems [Line Items]
Beginning balance		(8,431)
Recognized In Provision for Income Taxes	(2,240)	8,431
Ending balance	(2,240)
Non current asset [member]
IfrsStatementLineItems [Line Items]
Beginning balance	(883,075)	(988,043)
Recognized in Other Comprehensive Income	(4,767,815)
Recognized In Provision for Income Taxes	1,659,530	104,968
Ending balance	(3,991,360)	(883,075)
Prepaid expenses current assets [member]
IfrsStatementLineItems [Line Items]
Beginning balance	(17,195)	(11,849)
Recognized In Provision for Income Taxes	17,195	(5,346)
Ending balance		(17,195)
Other current asset [member]
IfrsStatementLineItems [Line Items]
Beginning balance	50,019	26,452
Recognized in Other Comprehensive Income	799,647	23,451
Recognized In Provision for Income Taxes	(715,276)	116
Ending balance	134,390	50,019
Current asset [member]
IfrsStatementLineItems [Line Items]
Beginning balance	32,824	14,603
Recognized in Other Comprehensive Income	799,647	23,451
Recognized In Provision for Income Taxes	(698,081)	(5,230)
Ending balance	134,390	32,824
Income in advance current liabilities [member]
IfrsStatementLineItems [Line Items]
Beginning balance	127,129	98,015
Recognized In Provision for Income Taxes	238,248	29,114
Ending balance	365,377	127,129
Tax losses current liabilities [member]
IfrsStatementLineItems [Line Items]
Beginning balance
Recognized in Other Comprehensive Income	15,995
Recognized In Provision for Income Taxes	84,469
Ending balance	100,464
Net deferred tax and liabilities [member]
IfrsStatementLineItems [Line Items]
Beginning balance	(723,122)	(875,425)
Recognized in Other Comprehensive Income	(3,952,173)	23,451
Recognized In Provision for Income Taxes	1,284,166	128,852
Ending balance	$ (3,391,129)	$ (723,122)

SUMMARY OF UNUSED TAX LOSSES FO

SUMMARY OF UNUSED TAX LOSSES FOR WHICH NO DEFERRED TAX ASSETS HAVE BEEN RECOGNIZED (Details) - USD ($)	Dec. 31, 2022	Dec. 31, 2021
Unused tax losses [member]
IfrsStatementLineItems [Line Items]
Unused tax losses	$ (29,195,914)	$ (9,982,291)
Unused tax credits [member]
IfrsStatementLineItems [Line Items]
Unused tax losses	$ (6,338,526)	$ (2,050,255)

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Amortization expense	$ 929,490	$ 247,693	$ 830,769	$ 424,080
Software development costs	406,083	279,527	847,068	456,180
Software development costs	322,419	313,876	743,995	804,314
Acquisition or disposal of intangible assets	0
Computer software [member]
IfrsStatementLineItems [Line Items]
Software development costs	$ 322,419
Software development costs		$ 313,876
2023 [Member]
IfrsStatementLineItems [Line Items]
Amortization expense			1,500,000
2024 [Member]
IfrsStatementLineItems [Line Items]
Amortization expense			1,420,000
2025 [Member]
IfrsStatementLineItems [Line Items]
Amortization expense			1,330,000
2025, Thereafter [Member]
IfrsStatementLineItems [Line Items]
Amortization expense			12,930,000
Cost of sales [member]
IfrsStatementLineItems [Line Items]
Amortization expense			$ 830,769	424,080
Impired of intangible assets				$ 1,100,000

SUMMARY OF JURISDICTIONS AND TA

SUMMARY OF JURISDICTIONS AND TAX YEARS (Details)	12 Months Ended
	Dec. 31, 2022
INDONESIA [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2018
INDONESIA [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2022
NEW ZEALAND [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2019
NEW ZEALAND [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2022
SINGAPORE [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2019
SINGAPORE [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2022
SOUTH AFRICA [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2018
SOUTH AFRICA [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2022
UK [member]
IfrsStatementLineItems [Line Items]
Open tax years	2021
USA [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2020
USA [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Open tax years	2022

DEFERRED TAX ASSETS AND LIABI_3

DEFERRED TAX ASSETS AND LIABILITIES (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Uncertain tax positions	$ 0	$ 0	$ 0	$ 0
Tax related interest or penalties	$ 0	$ 0	$ 0	$ 0

SCHEDULE OF ACCRUED EXPENSES AN

SCHEDULE OF ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Accrued expenses	$ 1,152,674	$ 1,539,791	$ 390,138
Sundry payables	1,164,801	1,007,222	165,307
North West Parks Board	798,860	955,591	1,177,050
VAT	246,318	184,977	48,493
Other taxation payable	29,313	121,959	33,314
Derivative liability			250,000
Total	$ 3,391,966	$ 3,809,540	$ 2,064,302

SUMMARY OF DEFERRED REVENUE (De

SUMMARY OF DEFERRED REVENUE (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Educational revenue paid in advance		$ 5,594,979	$ 1,630,723
Other prepaid income		583,797	638,473
Advance bookings for lodges		213,217	292,716
Total	$ 5,050,855	$ 6,391,993	$ 2,561,912

SCHEDULE OF RECONCILIATION OF D

SCHEDULE OF RECONCILIATION OF DEFERRED REVENUE (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Deferred revenue, beginning balance	$ 2,561,912	$ 1,546,712
Addition	6,180,022	1,773,994
Revenue earned	(2,349,941)	(758,794)
Deferred revenue, ending balance	$ 6,391,993	$ 2,561,912

SUMMARY OF LOANS PAYABLE (Detai

SUMMARY OF LOANS PAYABLE (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Loans payable – current portion	$ 330,108	$ 334,391	$ 65,415
Loans payable – non-current portion	412,121	428,025	85,858
Total	$ 742,229	$ 762,416	$ 151,273

OTHER NON-CURRENT ASSETS (Detai

OTHER NON-CURRENT ASSETS (Details Narrative) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Other non-current assets	$ 26,286	$ 26,108	$ 26,108	$ 501,750

SCHEDULE OF LINE OF CREDIT FOR

SCHEDULE OF LINE OF CREDIT FOR WORKING CAPITAL REQUIREMENT (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Jun. 30, 2023	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Outstanding	$ 762,416	$ 742,229	$ 151,273
Ird loan [member] | Education angels line of credit [member]
IfrsStatementLineItems [Line Items]
Loan Amount	$ 20,063
Interest Rate	3.25%
Outstanding	$ 16,900
Borrowings start date	2020
Tensure	60 months
Juke nwn765 [member] | Education angels line of credit [member]
IfrsStatementLineItems [Line Items]
Loan Amount	$ 19,679
Interest Rate	1.30%
Outstanding	$ 12,254
Borrowings start date	2021
Tensure	36 months
Qashqai nwn767 [member] | Education angels line of credit [member]
IfrsStatementLineItems [Line Items]
Loan Amount	$ 22,258
Interest Rate	1.20%
Outstanding	$ 13,886
Borrowings start date	2021
Tensure	36 months
Qashqai nwn766 [member] | Education angels line of credit [member]
IfrsStatementLineItems [Line Items]
Loan Amount	$ 22,258
Interest Rate	1.20%
Outstanding	$ 14,475
Borrowings start date	2022
Tensure	36 months
Lloyds cbil [member] | Mastermind principles and property investors network line of credit [member]
IfrsStatementLineItems [Line Items]
Loan Amount	$ 239,540
Interest Rate	2.80%
Outstanding	$ 167,678
Borrowings start date	2020
Tensure	60 months
Funding circle loan mpl [member] | Mastermind principles and property investors network line of credit [member]
IfrsStatementLineItems [Line Items]
Loan Amount	$ 380,804
Interest Rate	9.30%
Outstanding	$ 305,787
Borrowings start date	2022
Tensure	48 months
The funding circle [member] | Mastermind principles and property investors network line of credit [member]
IfrsStatementLineItems [Line Items]
Loan Amount	$ 116,054
Interest Rate	9.30%
Outstanding	$ 93,193
Borrowings start date	2022
Tensure	48 months
Lloyds bounce back loan [member] | Mastermind principles and property investors network line of credit [member]
IfrsStatementLineItems [Line Items]
Loan Amount	$ 51,378
Interest Rate	2.50%
Outstanding	$ 41,335
Borrowings start date	2022
Tensure	72 months

LOANS PAYABLE (Details Narrativ

LOANS PAYABLE (Details Narrative)	1 Months Ended	12 Months Ended
	Sep. 30, 2019 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 SGD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 SGD ($)	Sep. 30, 2019 SGD ($)
Not later than one year [member]
IfrsStatementLineItems [Line Items]
Annual estimated total principal repayments		$ 361,019
Later than one year and not later than two years [member]
IfrsStatementLineItems [Line Items]
Annual estimated total principal repayments		237,970
Later than two years and not later than three years [member]
IfrsStatementLineItems [Line Items]
Annual estimated total principal repayments		146,893
Later than three years and not later than four years [member]
IfrsStatementLineItems [Line Items]
Annual estimated total principal repayments		8,267
Later than four years and not later than five years [member]
IfrsStatementLineItems [Line Items]
Annual estimated total principal repayments		8,267
Line of credit [member]
IfrsStatementLineItems [Line Items]
Notional amount	$ 296,912					$ 400,000
Repayment of principal and accrued interest		$ 72,492	$ 98,589	$ 67,220	$ 91,063
Lines of credit repayable over 36 monthly installments [member]
IfrsStatementLineItems [Line Items]
Notional amount	$ 74,228					$ 100,000
Number of monthly installments	36 months
Interest rate	8%					8%
Margin percentage	0.88%					0.88%
Prepayments fee percentage	6.88%
Lines of credit repayable over 60 monthly installments [member]
IfrsStatementLineItems [Line Items]
Notional amount	$ 222,684					$ 300,000
Number of monthly installments	60 months
Interest rate	6.25%					6.25%

SCHEDULE OF LOANS FROM RELATED

SCHEDULE OF LOANS FROM RELATED PARTIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Total loans payable to related parties	$ 1,020,440	$ 2,933,819
Subtotal		2,933,819	$ 425,551
Other loans payable to related parties, non-current	1,812	1,729
Loan payable to related parties for the acquisition of wealth dynamics [member]
IfrsStatementLineItems [Line Items]
Total loans payable to related parties			425,551
Other loans payable to related parties, non-current
Subtotal			425,551
Other loans payable to related parties [member]
IfrsStatementLineItems [Line Items]
Total loans payable to related parties	1,018,628	2,932,090
Other loans payable to related parties, non-current	$ 1,812	1,729
Other loans payable to related parties, non-current		$ 1,729

LOANS PAYABLE _ RELATED PARTI_3

LOANS PAYABLE — RELATED PARTIES (Details Narrative)	6 Months Ended	12 Months Ended
	Jun. 30, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2023 USD ($)	Nov. 30, 2022 USD ($)	Nov. 30, 2022 ZAR (R)
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions		$ 2,933,819	$ 425,551
Jeff hays [member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions	$ 435,000	250,000
Patrick gentempo [member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions	435,000	250,000
Entrepreneurs institute [member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions	400,000	400,000
Revealed films [member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions	870,000
Entrepreneurs institute australia pty ltd [member]
IfrsStatementLineItems [Line Items]
Services received related party transactions	107,636	325,243	319,464
Geniusu web services india pvt ltd [member]
IfrsStatementLineItems [Line Items]
Services received related party transactions	$ 103,838	209,322	$ 162,930
Revealed films [member]
IfrsStatementLineItems [Line Items]
Amounts payable, related party transactions		500,000
Revealed films [member] | Related parties [member]
IfrsStatementLineItems [Line Items]
Non-interest bearing payable		$ 2,000,000		$ 2,000,000
ESquared education enterprises pty ltd [member] | Related parties [member]
IfrsStatementLineItems [Line Items]
Non-interest bearing payable					$ 299,231	R 3,600,000

SCHEDULE OF CONVERTIBLE DEBT OB

SCHEDULE OF CONVERTIBLE DEBT OBLIGATIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Convertible debt obligations, end, net	$ 7,975,851
Convertible debt obligations, end, current portion	5,752,328	$ 507,765	$ 3,773,790
Convertible debt obligations, end, non-current portion	2,223,523	766,245	137,500
Convertible debt obligations, end, gross	7,975,851		3,911,290
Convertible debt [member]
IfrsStatementLineItems [Line Items]
Convertible debt obligations, beg, gross	1,274,010	1,531,639
Addition	9,599,390
Converted to equity	(459,370)	(257,629)
Converted to short term debt	(539,245)
Repayment	(509,311)
Deferred debt discount and Cost of Fund Raise	(1,389,623)
Convertible debt obligations, end, net	7,975,851	1,274,010
Convertible debt obligations, end, gross	$ 7,975,851	$ 1,274,010	$ 3,911,290

CONVERTIBLE DEBT OBLIGATIONS (D

CONVERTIBLE DEBT OBLIGATIONS (Details Narrative) - USD ($)	1 Months Ended	6 Months Ended	12 Months Ended
	Aug. 31, 2022	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
IfrsStatementLineItems [Line Items]
Outstanding convertible debt		$ 3,911,290	$ 7,975,851
Convertible notes 2019 [member]
IfrsStatementLineItems [Line Items]
Aggregate principal amount converted			503,311
Debt repayment amount			4,454
Accrued interest converted			$ 18
Number of shares issued upon conversion of debt			743
Debt conversion unpaid amount				$ 207,765
Convertible notes 2019 [member] | Entrepreneur resorts [member]
IfrsStatementLineItems [Line Items]
Aggregate principal amount converted						$ 2,256,178
Convertible notes 2019 [member] | Entrepreneur resorts [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Bear interest at rate						10%
Convertible notes 2019 [member] | Entrepreneur resorts [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Bear interest at rate						12%
Convertible notes 2019 [member] | Genius group ltd [member]
IfrsStatementLineItems [Line Items]
Aggregate principal amount converted					$ 1,819,145
Convertible note issuances					$ 36,383
Convertible notes 2019 [member] | Genius group ltd [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Bear interest at rate					10%
Convertible notes 2019 [member] | Genius group ltd [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Bear interest at rate					12%
Senior secured convertible note [member] | Genius group ltd [member] | Securities purchase agreement [member]
IfrsStatementLineItems [Line Items]
Aggregate principal amount converted	$ 18,130,000		18,130,000
Purchase of shares	$ 17,000,000		$ 17,000,000
Initial fixed price			$ 5.17
Convertible notes 2020 [member]
IfrsStatementLineItems [Line Items]
Aggregate principal amount converted			$ 6,000	161,500
Debt repayment amount			221,000
Accrued interest converted			$ 3,764	6,170
Number of shares issued upon conversion of debt			37,463
Debt conversion unpaid amount			$ 539,245	$ 766,245
Convertible notes 2020 [member] | Geniusu limited [member]
IfrsStatementLineItems [Line Items]
Number of shares issued upon conversion of debt				13,306
Convertible notes 2020 [member] | Geniusu limited [member] | Bottom of range [member]
IfrsStatementLineItems [Line Items]
Exercise price				$ 10
Convertible notes 2020 [member] | Geniusu limited [member] | Top of range [member]
IfrsStatementLineItems [Line Items]
Exercise price				$ 15
Convertible notes 2022 [member]
IfrsStatementLineItems [Line Items]
Aggregate principal amount converted			707,306
Accrued interest converted		$ 6,147,954	235,146
Number of shares issued upon conversion of debt		23,046,941
Debt conversion unpaid amount			$ 7,975,851	$ 0
Interest			1,515,891
Two Thousand Twenty Two Convertible Loan [Member]
IfrsStatementLineItems [Line Items]
Repayment of convertible loan		$ 2,004,822
Two Thousand Twenty Convertible Loan [Member]
IfrsStatementLineItems [Line Items]
Repayment of convertible loan		$ 170,000

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Derivative Liabilities
Options		$ 24
Contingent consideration		12,447,396
Derivative liabilities	$ 0	$ 36,488,594

SCHEDULE OF DERIVATIVE LIABIL_2

SCHEDULE OF DERIVATIVE LIABILITIES OPTIONS EXPLANATORY (Details)	Dec. 31, 2022 USD ($)
IfrsStatementLineItems [Line Items]
Adjustments	$ 24
Written put options [member]
IfrsStatementLineItems [Line Items]
Acquisition Value	10,551,000
Adjustments	13,490,198
Adjustments	24,041,198
Written put options [member] | Property investors network [member]
IfrsStatementLineItems [Line Items]
Acquisition Value	10,100,000
Adjustments	12,250,000
Adjustments	22,350,000
Written put options [member] | ESquared enterprises ltd [Member]
IfrsStatementLineItems [Line Items]
Acquisition Value	451,000
Adjustments	1,240,198
Adjustments	$ 1,691,198

SCHEDULE OF CONTINGENT CONSIDER

SCHEDULE OF CONTINGENT CONSIDERATION EXPLANATORY (Details) - USD ($)	Dec. 31, 2022	Oct. 04, 2022	Apr. 30, 2022
IfrsStatementLineItems [Line Items]
Closing Value	$ 12,447,396
Revealed films [member]
IfrsStatementLineItems [Line Items]
Closing Value		$ 20,380,397
Property investors network [member]
IfrsStatementLineItems [Line Items]
Closing Value			$ 29,655,000
Contingent consideration [member]
IfrsStatementLineItems [Line Items]
Acquisition Value	12,098,396
Adjustments	349,000
Closing Value	12,447,396
Contingent consideration [member] | Revealed films [member]
IfrsStatementLineItems [Line Items]
Acquisition Value	10,380,396
Adjustments
Closing Value	10,380,396
Contingent consideration [member] | University of antelope valley [member]
IfrsStatementLineItems [Line Items]
Acquisition Value	1,017,000
Adjustments	191,000
Closing Value	1,208,000
Contingent consideration [member] | Property investors network [member]
IfrsStatementLineItems [Line Items]
Acquisition Value	701,000
Adjustments	158,000
Closing Value	$ 859,000

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details Narrative) - USD ($)	12 Months Ended
	Dec. 31, 2022	Jun. 30, 2023
IfrsStatementLineItems [Line Items]
Value of shares held by seller for issuance of options	$ 10,200,000
Value of shares held by seller for issuance of options	$ 3,000,000
Description of other inputs to options pricing model, share options granted	if the Company’s shares trade below $5.81 ($34.87 pre-split) at the agreed value of $1,907,598 at any given point of time from the date of commencement to two years. The change in the fair value of the put option is recorded as a gain or loss to revaluation adjustment of contingent liabilities on the Statement of Operations and Comprehensive Loss during the year 2022.
Derivative liabilities	$ 36,488,594	$ 0
Revealed films [member]
IfrsStatementLineItems [Line Items]
Description of contingent consideration	The company has agreed to pay top up consideration of 1.5X the difference between the revenue in 2023, 2024 and 2025 if the revenue growth is higher than $7 million and a profit of at least 7%. The revenue growth is calculated as revenue during the year minus $7 million or previous year’s revenue if the target was met. The consideration will be paid by issuing Company shares in the assigned ratio for each of the sellers.
University of antelope valley [member]
IfrsStatementLineItems [Line Items]
Description of contingent consideration	The company has agreed to the seller of UAV if the amount of UAV’s total revenue in 2022, 2023 and 2024 is an increase over $9 million during each of the year or subsequent year’s total revenue, then the purchaser shall pay an additional cash of an amount equal to the total revenue minus $9 million or previous year’s revenue multiplied by two. The consideration is payable in cash.
Property investors network [member]
IfrsStatementLineItems [Line Items]
Description of contingent consideration	The company has agreed to pay the top up consideration if the 2x revenue or 10x EBITDA in 2022, 2023 or 2024 exceeds the purchase price or the previous year’s consideration; the difference between the value will be paid in additional consideration by 90% in shares and 10% in cash.
ESquared enterprises ltd [Member]
IfrsStatementLineItems [Line Items]
Description of contingent consideration	The company has agreed to pay top up consideration for the year 2022 and 2023 for the positive difference between 2x annual revenue or 10x EBITDA for the financial year minus the hurdle amount which is the revenue or EBITDA for the previous year.

SCHEDULE OF STOCK OPTIONS USING

SCHEDULE OF STOCK OPTIONS USING THE BLACK-SCHOLES OPTION PRICING MODEL AND USED THE ASSUMPTIONS (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Risk-free interest rate	4.88%	4.41%	4.41%	0.73%
Expected volatility	177.30%	66%	177.30%	66%
Expected dividends	0%	0%	0%	0%
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Contractual term (years)	2	1	1	1
Top of range [member]
IfrsStatementLineItems [Line Items]
Contractual term (years)	4	3	3	3

SUMMARY OF OPTION ACTIVITY (Det

SUMMARY OF OPTION ACTIVITY (Details)	6 Months Ended		12 Months Ended
	Jun. 30, 2023 USD ($) $ / shares	Jun. 30, 2022 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($) $ / shares
IfrsStatementLineItems [Line Items]
Outstanding Number of options	1,026,520
Weighted average remaining life	2 years		2 years
Outstanding Number of options	1,668,647		1,026,520
Stock Options [Member]
IfrsStatementLineItems [Line Items]
Outstanding Number of options	1,026,520	539,760	539,760
Outstanding, beginning balance | $ / shares	$ 4.38	$ 4.74	$ 4.74
Weighted average remaining life	3 years	2 years	2 years	1 year
Outstanding, beginning balance | $	$ 0	$ 0	$ 0
Granted	842,127		560,188
Granted | $ / shares	$ 0.83		$ 4.22
Granted weighted average remaining life	4 years		3 years
Granted | $	$ 0		$ 0
Exercised	(200,000)		(73,428)
Exercised | $ / shares	$ 2.21		$ 5.81
Exercised | $	$ 0		$ 0
Outstanding Number of options	1,668,647		1,026,520	539,760
Outstanding, ending balance | $ / shares	$ 2.85		$ 4.38	$ 4.74
Outstanding, ending balance | $	$ 0		$ 0	$ 0

SCHEDULE OF INFORMATION RELATED

SCHEDULE OF INFORMATION RELATED TO OPTIONS OUTSTANDING (Details)	6 Months Ended	12 Months Ended
	Jun. 30, 2023 $ / shares	Dec. 31, 2022 $ / shares
IfrsStatementLineItems [Line Items]
Exercise Price	$ 2.85	$ 4.38
Number of share options outstanding	1,668,647	1,026,520
Weighted average remaining life	2 years	2 years
Number of share options exercisable outstanding	466,332	466,332
2019 share option [member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 3.56	$ 3.56
Number of share options outstanding	257,478	257,478
Weighted average remaining life	1 year	1 year
Number of share options exercisable outstanding	257,478	257,478
2020 share option [member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 5.81	$ 5.81
Number of share options outstanding	74,640	74,640
Weighted average remaining life	1 year	1 year
Number of share options exercisable outstanding	74,640	74,640
2021 share option [member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 5.81	$ 5.81
Number of share options outstanding	134,214	134,214
Weighted average remaining life	3 years	3 years
Number of share options exercisable outstanding	134,214	134,214
2022 employee grants share option [member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 4.22	$ 4.22
Number of share options outstanding	360,188	560,188
Weighted average remaining life	3 years	3 years
Number of share options exercisable outstanding	0	0
2023 Employee Grants Share Option [Member]
IfrsStatementLineItems [Line Items]
Exercise Price	$ 0.83
Number of share options outstanding	842,127
Weighted average remaining life	3 years
Number of share options exercisable outstanding	0

SCHEDULE OF DISAGGREGATION OF R

SCHEDULE OF DISAGGREGATION OF REVENUE (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
– Sale of goods	$ 1,102,187	$ 1,074,744	$ 2,527,590	$ 3,102,210
– Rendering of services	1,731,747	815,984	2,110,531
Campus sub-total	2,833,934	1,890,728	4,638,121	3,102,210
– Digital	4,990,143	3,280,664	8,011,319	5,192,594
– In-Person	3,971,637	171,855	5,544,176
Education sub-total	8,961,780	3,452,519	13,555,495	5,192,594
Total Revenue	$ 11,795,714	$ 5,343,247	$ 18,193,616	$ 8,294,804

SCHEDULE OF OTHER OPERATING INC

SCHEDULE OF OTHER OPERATING INCOME (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Other income	$ 1,213	$ 166,001	$ 144,396
Subsidy from government				490,300
Other operating income	$ 1,213	$ 166,001	$ 144,396	$ 490,300

SCHEDULE OF GENERAL AND ADMINIS

SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Salaries, wages, bonuses, and other benefits	$ 5,509,045	$ 3,218,370	$ 8,909,585	$ 4,197,397
Professional and consulting fees	2,809,490	482,895	2,284,436	660,117
Marketing	1,098,631	86,053	1,917,377	73,277
Other	1,389,299	272,445	1,559,591	1,151,991
Provision for doubtful debts			1,509,486	(39,108)
Stock-based compensation	402,565	150,317	1,308,784	293,837
Utilities	619,954	378,714	952,056	142,019
Travel	436,940	148,176	851,139	13,356
Development charges	406,083	279,527	847,068	456,180
Rent expense	381,062	120,352	351,730	250,994
Repairs and maintenance	240,532	112,205	304,938	11,144
Athletic program expenses	208,749		277,604
Total general and administrative expenses	13,672,668	5,249,054	21,073,794	7,211,204	[1]
Provision for doubtful debts	$ 170,318		$ (1,509,486)	$ (39,108)
[1]Restatement details in Note 2

SCHEDULE OF COMPANY EARNED INTE

SCHEDULE OF COMPANY EARNED INTEREST INCOME AND INCURRED INTEREST EXPENSE (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Bank and other cash	$ 32,328	$ 10,418	$ 26,380	$ (74,081)
Total interest (expense) income	32,328	10,418	26,380	(74,081)
Lease liabilities	(427,134)	(58,026)	(491,336)	(131,291)
Other interest paid – loans	(1,604,555)	(51,690)	(847,520)	103,357
Amortization of debt discount				140,837
Total interest expense/ finance costs	(2,031,689)	(109,716)	(1,338,856)	(375,485)
Total interest (expense), net	$ (1,999,361)	$ (99,298)	$ (1,312,476)	$ 449,566

SCHEDULE OF PROVISION FOR INCOM

SCHEDULE OF PROVISION FOR INCOME TAXES PROVISIONS (BENEFITS) (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Current tax on profits for the year			$ 220,570
Total Current Tax Expense			220,570
(Increase) decrease in deferred tax assets			29,240	(29,230)
Decrease in deferred tax liabilities			(1,313,406)	(99,622)
Total Deferred Tax Expense			(1,284,166)	(128,852)
(Benefit from) Provision for Income Taxes	$ (324,666)	$ (24,238)	(1,063,596)	$ (128,852)	[1]
Foreign [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			220,570
Total Deferred Tax Expense			(1,135,678)
Federal [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense			(124,478)
State [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense			(24,010)
INDONESIA [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			(29,039)
Total Deferred Tax Expense			(145,289)
(Benefit from) Provision for Income Taxes			(174,328)
INDONESIA [member] | Foreign [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			(29,039)
Total Deferred Tax Expense			(145,289)
INDONESIA [member] | Federal [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
INDONESIA [member] | State [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
NEW ZEALAND [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			6,050
Total Deferred Tax Expense			(54,100)
(Benefit from) Provision for Income Taxes			(48,050)
NEW ZEALAND [member] | Foreign [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			6,050
Total Deferred Tax Expense			(54,100)
NEW ZEALAND [member] | Federal [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
NEW ZEALAND [member] | State [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
SINGAPORE [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense
Total Deferred Tax Expense			29,503
(Benefit from) Provision for Income Taxes			29,503
SINGAPORE [member] | Foreign [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense
Total Deferred Tax Expense			29,503
SINGAPORE [member] | Federal [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
SINGAPORE [member] | State [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
SOUTH AFRICA [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			46,129
Total Deferred Tax Expense			(607,462)
(Benefit from) Provision for Income Taxes			(561,333)
SOUTH AFRICA [member] | Foreign [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			46,129
Total Deferred Tax Expense			(607,462)
SOUTH AFRICA [member] | Federal [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
SOUTH AFRICA [member] | State [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
UK [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			197,430
Total Deferred Tax Expense			(358,330)
(Benefit from) Provision for Income Taxes			(160,900)
UK [member] | Foreign [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense			197,430
Total Deferred Tax Expense			(358,330)
UK [member] | Federal [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
UK [member] | State [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense
USA [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense
Total Deferred Tax Expense			(148,488)
(Benefit from) Provision for Income Taxes			(148,488)
USA [member] | Foreign [member]
IfrsStatementLineItems [Line Items]
Total Current Tax Expense
Total Deferred Tax Expense
USA [member] | Federal [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense			(124,478)
USA [member] | State [member]
IfrsStatementLineItems [Line Items]
Total Deferred Tax Expense			$ (24,010)
[1]Restatement details in Note 2

SCHEDULE OF RECONCILIATION OF_2

SCHEDULE OF RECONCILIATION OF INCOME TAXES AT THE STATUTORY RATE (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Loss from continuing operations before provision for income taxes			$ (56,315,143)	$ (4,618,050)
Tax at the Singapore rate of 17%			$ (9,573,574)	$ (785,069)
Tax at the Singapore rate			17%	17%
Reconciling items:
Permanent differences			$ 5,867,054	$ 31,272
Current period net operating losses not recognized as a deferred tax asset			3,019,483	743,997
Rate differential – non-Singapore entities			(736,092)	(55,045)
Other deferred tax activity			359,533	(64,007)
(Benefit from) Provision for income taxes	$ (324,666)	$ (24,238)	$ (1,063,596)	$ (128,852)	[1]
[1]Restatement details in Note 2

SUMMARY OF EARNINGS PER SHARE (

SUMMARY OF EARNINGS PER SHARE (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Loss per share, basic	$ (0.32)	$ (0.20)	$ (2.44)	$ (0.28)
Net Loss	$ (10,774,702)	$ (3,497,227)	$ (55,251,547)	$ (4,489,198)	[1]
Non-Controlling Interest	(627,543)	(145,673)	(206,021)	(173,959)	[1]
Loss Attributed to Ordinary Shareholders	$ (10,147,159)	$ (3,351,554)	$ (55,045,526)	$ (4,315,239)	[1]
Weighted Average Number of Ordinary Shares
Issued at the beginning of the year	27,705,227	16,155,812	16,155,812	16,155,812
Issued in current Year	23,194,830	8,618,637	11,549,415
Issued at the end of the year	50,900,057	24,774,449	27,705,227	16,155,812
Weighted Average	33,668,483	17,794,634	22,634,366	16,155,812
Diluted earnings (loss) per share:
Share Options and RSUs	1,668,647	202,639	1,511,664	7,138,140
Loss per share, diluted	$ (0.32)	$ (0.20)	$ (2.44)	$ (0.28)
[1]Restatement details in Note 2

SUMMARY OF FINANCIAL ASSETS AND

SUMMARY OF FINANCIAL ASSETS AND LIABILITIES BY LEVEL WITHIN THE FAIR VALUE HIERARCHY (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Financial liabilities at amortised cost, category [member] | Contingent liabilities [member]
IfrsStatementLineItems [Line Items]
Contingent liabilities	$ 36,488,594	$ 36,488,594	$ 36,488,594
Financial assets at amortised cost, category [member] | Cash [member]
IfrsStatementLineItems [Line Items]
Cash and Restricted Cash	2,624,432	16,829,385	1,784,938
Level 1 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member] | Contingent liabilities [member]
IfrsStatementLineItems [Line Items]
Contingent liabilities
Level 1 of fair value hierarchy [member] | Financial assets at amortised cost, category [member] | Cash [member]
IfrsStatementLineItems [Line Items]
Cash and Restricted Cash	2,624,432	16,829,385	1,784,938
Level 2 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member] | Contingent liabilities [member]
IfrsStatementLineItems [Line Items]
Contingent liabilities
Level 2 of fair value hierarchy [member] | Financial assets at amortised cost, category [member] | Cash [member]
IfrsStatementLineItems [Line Items]
Cash and Restricted Cash
Level 3 of fair value hierarchy [member] | Financial liabilities at amortised cost, category [member] | Contingent liabilities [member]
IfrsStatementLineItems [Line Items]
Contingent liabilities	36,488,594	36,488,594	36,488,594
Level 3 of fair value hierarchy [member] | Financial assets at amortised cost, category [member] | Cash [member]
IfrsStatementLineItems [Line Items]
Cash and Restricted Cash

SUMMARY OF COMPENSATION AWARDED

SUMMARY OF COMPENSATION AWARDED TO OR EARNED BY OUR EXECUTIVE OFFICERS AND BOARD OF DIRECTORS (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Notes and other explanatory information [abstract]
Salary	$ 991,278	$ 497,911	$ 1,184,506	$ 975,110
Stock-based	399,537	17,669	553,987	43,640
Total	$ 1,390,815	$ 515,580	$ 1,738,493	$ 1,018,750

SUMMARY OF DETAILED SEGMENT INF

SUMMARY OF DETAILED SEGMENT INFORMATION (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Revenues	$ 11,795,714	$ 5,343,247	$ 18,193,616		$ 8,294,804	[1]
Depreciation and amortization	1,208,772	835,757	2,350,640	[2],[3]	1,574,913	[2],[3]
Income/Loss from operations	(9,163,091)	(2,972,508)	(41,582,907)		(4,168,484)	[1]
Net Income/Loss	(10,774,702)	(3,497,227)	(55,251,547)		(4,618,050)
Interest Expense, net	(1,999,361)	(99,298)	(1,312,476)		(449,566)	[1]
Capital Expenditures
Property and equipment, net	203,934		563,131		6,776,116		$ 7,596,990
Total Assets	75,401,867		91,259,627		17,595,407
Total Liabilities	69,262,082		77,304,791		9,609,411
Depreciation and amortisation expense	919,568	178,807	1,182,413		38,864	[1]
Operating expense	15,365,465	5,203,101	50,222,196		6,925,942	[1]
Education [member]
IfrsStatementLineItems [Line Items]
Revenues	8,961,780	3,452,519	13,555,495		5,192,594
Depreciation and amortization	1,178,764	252,530	1,245,215	[2],[3]	426,740	[2],[3]
Income/Loss from operations	(9,417,704)	(2,082,656)	(31,836,870)		(2,153,975)
Net Income/Loss	(11,013,619)	(2,075,692)	(45,358,626)		(2,252,795)
Interest Expense, net	(1,944,787)	(27,534)	(943,916)		(98,819)
Capital Expenditures
Property and equipment, net	203,934		563,131		15,442
Total Assets	72,616,102		88,120,390		5,122,967
Total Liabilities	64,050,409		71,656,141		3,589,315
Operating expense			667,217		0
Education [member] | Cost of sales [member]
IfrsStatementLineItems [Line Items]
Depreciation and amortisation expense			577,998		426,740
Campus [member]
IfrsStatementLineItems [Line Items]
Revenues	2,833,934	1,890,728	4,638,121		3,102,210
Depreciation and amortization	30,008	583,227	1,105,425	[2],[3]	1,148,173	[2],[3]
Income/Loss from operations	254,613	(889,852)	(9,746,037)		(2,014,509)
Net Income/Loss	238,917	(1,421,535)	(9,892,921)		(2,365,255)
Interest Expense, net	(54,574)	$ (71,764)	(368,560)		(350,747)
Capital Expenditures
Property and equipment, net					6,760,674
Total Assets	2,785,765		3,139,237		12,472,440
Total Liabilities	$ 5,211,673		5,648,650		6,020,096
Operating expense			515,197		38,864
Campus [member] | Cost of sales [member]
IfrsStatementLineItems [Line Items]
Depreciation and amortisation expense			$ 590,228		$ 1,109,309
[1]Restatement details in Note 2[2]Consists of $ 577,998 426,740 667,217 0 590,228 1,109,309 515,197 38,864

SUMMARY OF DETAILED SEGMENT I_2

SUMMARY OF DETAILED SEGMENT INFORMATION (Details) (Parenthetical) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Operating expense	$ 15,365,465	$ 5,203,101	$ 50,222,196	$ 6,925,942	[1]
Education [member]
IfrsStatementLineItems [Line Items]
Operating expense			$ 667,217	$ 0
[1]Restatement details in Note 2

SUMMARY OF REVENUE AND NON-CURR

SUMMARY OF REVENUE AND NON-CURRENT ASSETS BY GEOGRAPHIC LOCATION (Details) - USD ($)	6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Non-current assets			$ 67,009,180	$ 11,099,245
Revenue	$ 11,795,714	$ 5,343,247	18,193,616	8,294,804	[1]
Europe middle east africa [member]
IfrsStatementLineItems [Line Items]
Non-current assets			16,265,594	8,477,393
Revenue			6,260,763	3,503,395
Pacific [Member]
IfrsStatementLineItems [Line Items]
Non-current assets			28,912,056	2,120,102
Revenue			4,308,417	3,343,245
North america south america [member]
IfrsStatementLineItems [Line Items]
Non-current assets			21,831,530	501,750
Revenue			7,624,436	1,448,164
Education [member]
IfrsStatementLineItems [Line Items]
Non-current assets			59,422,918	502,352
Revenue	8,961,780	3,452,519	13,555,495	5,192,594
Education [member] | Europe middle east africa [member]
IfrsStatementLineItems [Line Items]
Non-current assets			12,792,087	602
Revenue			3,857,193	1,948,567
Education [member] | Pacific [Member]
IfrsStatementLineItems [Line Items]
Non-current assets			24,799,301
Revenue			2,073,866	1,795,863
Education [member] | North america south america [member]
IfrsStatementLineItems [Line Items]
Non-current assets			21,831,530	501,750
Revenue			7,624,436	1,448,164
Campus [member]
IfrsStatementLineItems [Line Items]
Non-current assets			7,586,262	10,596,893
Revenue	$ 2,833,934	$ 1,890,728	4,638,121	3,102,210
Campus [member] | Europe middle east africa [member]
IfrsStatementLineItems [Line Items]
Non-current assets			3,473,507	8,476,791
Revenue			2,403,570	1,554,828
Campus [member] | Pacific [Member]
IfrsStatementLineItems [Line Items]
Non-current assets			4,112,755	2,120,102
Revenue			2,234,551	1,547,382
Campus [member] | North america south america [member]
IfrsStatementLineItems [Line Items]
Non-current assets
Revenue
[1]Restatement details in Note 2

EQUITY (Details Narrative)

EQUITY (Details Narrative) - USD ($)		1 Months Ended	6 Months Ended		12 Months Ended
	Dec. 13, 2020	Aug. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
IfrsStatementLineItems [Line Items]
Proceeds from sale of future shares				$ 18,060,447	$ 17,308,453
Shares issued for cash				2,556,739	2,655,739	3,127,442
Proceeds from sale of future shares, net				2,605,215	2,701,215	3,127,442
Equity portion of the debt note classified value net of discount and cost of fund raise		$ 3,867,850			6,893,064
Proceeds from sale of future shares				27,046,599	35,098,001
Purchase of treasury shares	$ 250,000
Increase (decrease) through share-based payment transactions, equity			402,565	106,685	1,308,784	293,837
[custom:UnamortizedShareBasedCompensation]			2,212,699		3,975,722
Accrued interest converted			6,147,954
Accrued interest principal			$ 846,345
Ordinary shares issued			23,046,941
Ordinary shares converting			$ 65,109
[custom:IncreaseDecreaseThroughSharebasedPaymentTransaction]				150,317
Entrepreneur resorts [member]
IfrsStatementLineItems [Line Items]
Number of shares issued			60,000
Top of range [member]
IfrsStatementLineItems [Line Items]
Number of shares issued			79,133
Bottom of range [member]
IfrsStatementLineItems [Line Items]
Number of shares issued			70,047
Senior secured convertible note [member] | Genius group ltd [member] | Securities purchase agreement [member]
IfrsStatementLineItems [Line Items]
Aggregate principal amount converted		18,130,000			18,130,000
Purchase of shares		$ 17,000,000			17,000,000
Tau game lodge [member]
IfrsStatementLineItems [Line Items]
Number of share options with the grant date value			$ 646,922		2,189,351	181,559
Genius group ltd ordinary shares [member]
IfrsStatementLineItems [Line Items]
Number of share options with the grant date value						2,600,000
Ordinary shares [member]
IfrsStatementLineItems [Line Items]
Proceeds from sale of future shares			$ 0	15,676,334	15,473,334	3,127,442
Shares issued for cash				273,476	270,476
Initial public offering [member]
IfrsStatementLineItems [Line Items]
Shares issued for cash				22,581,816	22,581,816
Proceeds from sale of future shares, net				15,402,858	15,202,858
GeniusU limited ordinary shares [member]
IfrsStatementLineItems [Line Items]
Shares issued for cash				$ 2,556,739	2,655,739	3,308,617
Shares issued value for settlement of loan							$ 350,000
Shares issued value for payable in cash upon exercise							$ 250,000
GeniusU limited ordinary shares [member] | Convertible debt instrument [member]
IfrsStatementLineItems [Line Items]
Convertible debt obligations					$ 936,543	$ 177,689
Genius group ltd ordinary shares [member] | Tau game lodge [member]
IfrsStatementLineItems [Line Items]
Number of share options granted in share based payment arrangement shares			842,127		560,188	14,306

SCHEDULE OF LOAN PAYABLE TO REL

SCHEDULE OF LOAN PAYABLE TO RELATED PARTIES (Details) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Notes and other explanatory information [abstract]
Loan Payable for E-Squared Acquisition		$ 299,231
Loan payable for RF acquisition		2,000,000
Le Roux Niemann	89,476	55,555
Jeff Hays	435,000	250,000
Patrick Gentempo	435,000	250,000
Amount due to EIA	16,844	35,305
Others	44,120	43,728
Total	$ 1,020,440	$ 2,933,819

EVENTS AFTER THE REPORTING PE_2

EVENTS AFTER THE REPORTING PERIOD (Details Narrative) - USD ($) shares in Millions				3 Months Ended	6 Months Ended		7 Months Ended	12 Months Ended
	Oct. 16, 2023	Jul. 26, 2023	Mar. 29, 2023	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	Aug. 09, 2023	Dec. 31, 2022	Dec. 31, 2021
IfrsStatementLineItems [Line Items]
Percentage of outstanding shares					95%
Interest free loans					$ 2,000,000
Description of nature of benefits provided by plan					Employees with a gross salary of certain higher ranges will receive 60% of their salary as cash compensation and the remaining 40% in Company shares. Employees with certain middle ranges will receive 80% of their salary as cash compensation and the remaining 20% in Company shares. Employees with a gross salary with certain lower ranges will continue to receive 100% of their salary in cash
Cost of assets acquired					$ 111,151	$ 79,455		$ 1,420,885
Depreciation					25,038	325,470		$ 705,651	$ 640,485
Depreciation included in cost of revenue					0	$ 146,663
Nonadjusting event [member]
IfrsStatementLineItems [Line Items]
Percentage of outstanding shares				95%
Description of equity compensation plan	The Plan is devised to that the CEO has the opportunity to earn his way back to a 20% shareholding in the Company, on the basis of achieving a market capitalization for the Company of at least $1 Billion within ten years. The grants are over the period of 10 years, starting from December 31, 2023 and ending on December 31, 2033, 10 tranches of restricted share are awarded to the CEO based on the terms of this Plan. The restricted shares for each of the 10 tranches will be vested in the month after each of the market capitalization goals in the table below are achieved, based on the average market capitalization over a 20-day trading period, together with achieving an additional one operational goal from any row of the revenue goals column or adjusted EBITDA goals column located within the Plan document
Convertible debt obligation [member]
IfrsStatementLineItems [Line Items]
Loan Amount					$ 11,030,000
Number of shares converted					22.2
Convertible debt obligation [member] | Nonadjusting event [member]
IfrsStatementLineItems [Line Items]
Loan Amount							$ 5,900,000
Number of shares converted							17.3
Principal amount			$ 18,000,000
Number of shares issued upon conversion of debt				13
Bridge Note [Member] | Nonadjusting event [member]
IfrsStatementLineItems [Line Items]
Face amount		$ 3,200,000
Original issue discount amount		200,000
Payment to bank		1,000,000
Proceeds form loan deposit		2,000,000
Aggregate of debt amount		4,000,000
Proceeds from loan deposit		$ 2,000,000