Company: INVUP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001493152-25-011912
Chunk: 90

Company: Investview, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 90
---
 tax return,
if such a position is more likely than not to be sustained.

Net
Income (Loss) per Share

We
follow ASC Subtopic 260-10, Earnings per Share, which specifies the computation, presentation, and disclosure requirements of earnings
per share information. Basic loss per share has been calculated based upon the weighted average number of common shares outstanding.
Diluted income (loss) per share reflects the potential dilution that could occur if stock options or other contracts to issue common
stock were exercised or converted during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share
are excluded from the calculation.

    14

INVESTVIEW,
INC.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS
OF JUNE 30, 2025

(Unaudited)

The
following table illustrates the computation of diluted earnings per share for the three months ended June 30, 2025 and 2024.

SCHEDULE OF DILUTED EARNINGS PER SHARE 

    June 30, 2025  
    June 30, 2024 
  
    Net income 
    $428,278  
     532,847 
  
    Less: net income attributable to noncontrolling interest 
     (2,781) 
     - 
  
    Less: preferred dividends 
     (204,835) 
     (204,835)
  
    Add: interest expense on convertible debt 
     225,129  
     225,129 
  
    Net income available to common shareholders (numerator) 
    $445,791  
     553,141 

    Basic weighted average number of common shares outstanding 
     1,858,586,010  
     1,860,981,786 
  
    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) 
     2,895,014,581  
     2,897,410,357 

    Diluted income per common share 
    $0.00  
     0.00 

The
following table presents potentially dilutive securities that were not