Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 2072

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 6
Chunk 2072
---
900,516  
     900,516 
  
    Net income available to
    common shareholders (numerator) 
    $1,271,592  
     2,913,096 

    Basic weighted average
    number of common shares outstanding 
     1,908,219,120  
     2,559,093,504 
  
    Dilutive impact of convertible
    notes 
     471,428,571  
     471,428,571 
  
    Dilutive
    impact of non-voting membership interest 
     565,000,000  
     565,000,000 
  
    Diluted
    weighted average number of common shares outstanding (denominator) 
     2,944,647,691  
     3,595,522,075 

    Diluted
    income per common share 
    $0.00  
     0.00 

The
following table presents potentially dilutive securities that were not included in the computation of diluted net income per share as
their inclusion would be anti-dilutive.

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 

    December
    31,
2024  
    December
    31,
2023 
  
    Options to
    purchase common stock 
     359,698,857  
     360,416,665 
  
    Warrants to purchase common
    stock 
     1,178,090  
     1,178,129 

    F-13

INVESTVIEW,
INC.

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

DECEMBER
31, 2024 AND 2023

Lease
Obligation

We
determine if an arrangement is a lease at inception. Operating leases are included in the operating
lease right-of-use asset account, the operating lease liability, current account, and the operating lease liability, long-term account
in our balance sheet. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent
our obligation to make lease payments arising from the lease.

Operating
lease right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease
term. For leases in which the rate implicit in the lease is not readily determinable, we use our incremental borrowing rate based on
the information available at commencement