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B. Significant Changes

We have had a number of significant changes since the date of our audited consolidated financial statements included in this Annual Report. These include:

●Genius Group reduced its Bitcoin by liquidating 102.61 Bitcoin for US$7,3 million, at an average price of US$71,035 per Bitcoin. The Company reduced the outstanding loan from US$8.5 million to US$3.3 million.
●Genius group issued total of 1,593,875 ordinary shares for the net consideration of US$663,462 under the At the Market (the “ATM”) offering approved by the SEC in August 2024.
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