Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1845

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 4
Chunk 1845
---
 processes, verification procedures, and valuation methodologies.
As such, Auditing management’s evaluation of the accounting for mining revenues recognized involved significant judgement and subjectivity
due to technological considerations and complexity of cryptocurrency transactions.

We
evaluated the appropriateness and accuracy of management’s assessment in relation to our understanding of cryptocurrency technology,
evaluation of transaction processes, verification of transactions, and assessment of valuation methods.

/s/
M&K CPAS, PLLC

We
have served as the Company’s auditor since 2021.

The
Woodlands, TX

March
28, 2025

F-2

INVESTVIEW,
INC.

CONSOLIDATED
BALANCE SHEETS

    December 31,  
    December 31, 

    2024  
    2023 

    ASSETS 

    Current assets: 

    Cash and cash
    equivalents 
    $22,467,710  
    $20,912,276 
  
    Restricted cash, current 
     -  
     230,354 
  
    Prepaid assets 
     497,620  
     492,607 
  
    Deposits, current 
     936,434  
     - 
  
    Receivables 
     2,534,727  
     2,232,725 
  
    Inventory 
     495,865  
     - 
  
    Income tax paid in advance 
     459,872  
     - 
  
    Other
    current assets 
     1,127,891  
     585,632 
  
    Total
    current assets 
     28,520,119  
     24,453,594 

    Fixed
    assets, net 
     1,868,441  
     6,536,823 

    Other assets: 

    Goodwill 
     873,701  
     - 
  
    Intangible assets, net 
     40,310  
     - 
  
    Operating lease right-of-use
    asset 
     211,996  
     110,427 
  
    Deposits 
     57,028  
     2,588,127 
  
    Total
    other assets 
     1,183,035  
     2,698,554 

    Total
    assets 
    $31,571,595