Company: INVUP
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001493152-25-022223
Chunk: 82

Company: Investview, Inc.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 82
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TEMBER 30, 2025

(Unaudited)

NOTE
5 – DIGITAL ASSETS

Adoption
of ASU No. 2023-08, Accounting for and Disclosure of Digital Assets

Effective
January 1, 2025, the Company adopted ASU 2023-08, which requires entities to measure crypto assets at fair value with changes recognized
in the Statement of Operations each reporting period. The Company’s digital assets are within the scope of ASU 2023-08, and the
transition guidance requires a cumulative-effect adjustment as of the beginning of the current fiscal year for any difference between
the carrying 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 September 30, 2025:

SCHEDULE
OF DIGITAL ASSETS 

    Quantity  
    Cost Basis  
    Fair Value 
  
    Bitcoin 
     32.38  
    $3,293,718  
    $3,692,747 
  
    USDC 
     101,755  
     101,755  
     101,755 
  
    Total digital assets held as of September 30, 2025 
        
    $3,395,494  
    $3,794,502 

The
following table presents a roll-forward of total digital assets for the nine months ended September 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 
  
    Balance as of December 31, 2024 
    $1,127,891 

    $585,632 

    Cumulative effect adjustment upon adoption of ASU 2023-08 
     148,346 
  
    Revenue recognized from Bitcoin mined (25.20 Bitcoin) 
     2,615,778 
  
    Digital assets collected from membership revenue 
     1,015,276 
  
    Digital assets received from