Company: INVUP
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010230
Chunk: 77

Company: Investview, Inc.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 8
Chunk 77
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 DILUTED EARNINGS PER SHARE 

    March 31, 2024 
  
    Net income 
    $1,669,940 
  
    Less: preferred dividends 
     (204,835)
  
    Add: interest expense on convertible debt 
     225,129 
  
    Net income available to common shareholders (numerator) 
    $1,690,234 

    Basic weighted average number of common shares outstanding 
     2,053,046,229 
  
    Dilutive impact of convertible notes 
     471,428,571 
  
    Dilutive impact of non-voting membership interest 
     565,000,000 
  
    Diluted weighted average number of common shares outstanding (denominator) 
     3,089,474,800 

    Diluted income per common share 
    $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 

    March 31, 2025  
    March 31, 2024 
  
    Options to purchase common stock 
     351,416,665  
     191,666,665 
  
    Warrants to purchase common stock 
     1,178,090  
     1,178,090 
  
    Common stock issuable upon conversion of notes 
     471,428,571  
     N/A 
  
    Common stock issuable upon conversion of non-voting membership interest 
     565,000,000  
     N/A 

    14

INVESTVIEW, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF March 31, 2025

(Unaudited)

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