Company: INVUP
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001493152-25-022223
Chunk: 118

Company: Investview, Inc.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 118
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 digital asset balance was reported at a fair value of $3,794,502. Management does
not believe there are any liquidity issues as of September 30, 2025.

Critical
Accounting Policies

Basis
of Accounting

Our
policy is to prepare our financial statements on the accrual basis of accounting in accordance with accounting principles generally accepted
in the United States of America.

The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations (Regulation
S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not
include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation
have been included. The results of operations for the nine months ended September 30, 2025, are not necessarily indicative of the operating
results that may be expected for our year ending December 31, 2025, as will be included in the filing of our Annual Report on Form 10-K
for the year ending December 31, 2025. These unaudited condensed consolidated financial statements should be read in conjunction with
the December 31, 2024 consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended
December 31, 2024.

Use
of Estimates

The
preparation of these financial statements in conformity with generally accepted accounting principles requires management to make estimates
and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the
date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ
from those estimates.

Digital
Assets

Digital
assets are included in non-current assets on the Consolidated Balance Sheets due to the Company’s intent to retain and hold bitcoin.
Proceeds from the sale of digital assets and the purchase of digital assets are included within investing activities in the accompanying
Consolidated Statement of Cash Flows. Digital Assets awarded to the Company through its mining activities and collected for membership
revenue are accounted for in connection with the Company’s revenue recognition policy. Following the adoption of Accounting Standards
Update (“ASU”) 2023-08 effective January 1, 2025, the Company measures digital assets at fair value with changes recognized