Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 76

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 8
Chunk 76
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 The reportable segments are identified based on the types
of products that generate revenue.

The
segment performance that the CODM uses to measure performance is net income (loss) from operations. The Company does not allocate assets
to the reporting segments as its assets are primarily managed on an entity-wide basis and therefore does not disclose the total assets
of its reportable operating segments.

For
the years ended December 2024 and 2023, there were no intersegment revenues or costs of revenues that needed to be eliminated in the
Consolidated Statements of Operations.

The
Financial Education and Technology segment generates revenue through membership fees. The Blockchain Technology and Crypto Mining segment
generates revenue primarily through its Bitcoin mining operation. The Manufacturing and Development of Health, Beauty and Wellness Products
generates revenue primarily through the sale of health and wellness products manufactured to wholesale and retail customers.

The
following table illustrates segment revenue and segment net income from operations, including significant expense items reviewed by the
CODM for the year ended December 31, 2024.

SCHEDULE
OF SEGMENT REVENUE AND SEGMENT NET INCOME FROM OPERATIONS, INCLUDING SIGNIFICANT EXPENSE

    Financial Education and Technology  
    Blockchain Technology and Crypto Mining Products and Services  
    Manufacturing
    and Development of Health, Beauty and Wellness Products [1]  
    Total 
  
    Revenue 
    $47,061,290  
    $5,186,606  
    $134,075  
    $52,381,971 

    Less: 

    Commissions 
     25,913,260  
     -  
     -  
     25,913,260 
  
    Market experts 
     1,065,350  
     -  
     -  
     1,065,350 
  
    Credit card processing 
     1,949,087  
     -  
     -  
     1,949,087 
  
    Salary and related 
     2,051,064  
     980,302  
     251,632  
     3,282,998 
  
    Selling and marketing 
     565,437  
     1,803  
     1,000  
     568,240 
  
    Energy and hosting 
     -  
     4,924,717  
     -