Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1343

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 1343
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 of cryptocurrency then valued at $274,041. As of December 31, 2024, the debt
                                            was paid in full.

NOTE
7 – DERIVATIVE LIABILITY

During
the year ended December 31, 2024 and 2023, we had the following activity in our derivative liability account:

SCHEDULE OF DERIVATIVE LIABILITY 

    Total 
  
    Derivative liability
    at December 31, 2022 
    $24,426 
  
    Derivative extinguished with
    warrant exercise (see NOTE 9) 
     (3)
  
    Change
    in fair value 
     (18,691)
  
    Derivative liability at December
    31, 2023 
     5,732 
  
    Change
    in fair value 
     (4,974)
  
    Derivative
    liability at December 31, 2024 
    $758 

We
use the binomial option pricing model to estimate fair value for those instruments, at inception, at warrant exercise, and at each reporting
date. During the years ended December 31, 2024 and 2023, the assumptions used in our binomial option pricing model were in the following
range:

SCHEDULE OF ASSUMPTIONS USED IN BINOMINAL OPTION PRICING MODEL 

    Year Ended
                                                                               December 31, 2024  
    Year Ended
                                                                               December 31, 2023 
  
    Risk free interest
    rate 
     4.16
                                            - 4.25% 
     4.01
                                            - 4.23%
  
    Expected life in years 
     0.58
                                            - 1.50  
     1.58
                                            - 2.50 
  
    Expected volatility 
     122%
                                            - 142% 
     116%
                                            - 122%

NOTE
8 – OPERATING LEASES

In
July 2021, we entered an operating lease for office space in Wyckoff, New Jersey (the “Wyckoff Lease”), and in September
2021 we assumed an operating lease for office space in Haverford, Pennsylvania (the “Haverford Lease”) in connection with
the MPower acquisition. This facility now serves as the headquarters of the company. In November 2024, we entered an operating lease
for office, warehouse, and manufacturing space in War