Company: INVUP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001493152-25-011912
Chunk: 28

Company: Investview, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 28
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 amount of the Company’s digital assets and fair value. As a result of the Company’s early adoption of ASU 2023-08,
the Company recorded a $148,346 increase to digital assets and a $148,346 decrease to accumulated deficit on the Balance Sheets as of
the beginning of the fiscal year ended December 31, 2025.

The
following table presents the Company’s Digital Asset holdings as of June 30, 2025:

SCHEDULE
OF DIGITAL ASSETS

    Quantity  
    Cost Basis  
    Fair Value 
  
    Bitcoin 
     25.97  
    $2,602,813  
    $2,782,071 
  
    USDC 
     78,741.00  
     78,741  
     78,741 
  
    Total digital assets held as of June 30, 2025 
        
    $2,681,554  
    $2,860,812 

The
following table presents a roll-forward of total digital assets for the six months ended June 30, 2025, based on the fair value model
under ASU 2023-08:

SCHEDULE OF DIGITAL ASSETS ACTIVITY

    Fair Value 
  
    Balance as of December 31, 2024 
    $1,127,891 
  
    Beginning balance, Fair Value 
    $1,127,891 

     585,632 

    Cumulative effect adjustment upon adoption of ASU 2023-08 
     148,346 
  
    Revenue recognized from Bitcoin mined (17.33 Bitcoin) 
     1,692,175 
  
    Digital assets collected from membership revenue 
     643,731 
  
    Digital assets received from sale of fixed assets 
     123,064 
  
    Purchase of digital assets 
     4,517,592 
  
    Proceeds from sale of digital assets 
     (4,601,110)
  
    Operating expenses paid with digital assets 
     (1,008,392)
  
    Dividends paid via digital assets 
     (81,486)
  
    Debt extinguished in exchange for digital assets 

    Realized gain (loss) on digital assets 
     119,743 
  
    Change in fair value of digital assets 
     179,258 
  
    Balance as of June 30, 2025