Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1278

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 1278
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 the financial statements, disclosures of specified
information about certain costs and expenses specified in the updated guidance. ASU 2024-03 is effective for annual reporting periods
beginning after December 15, 2026, and interim reporting periods beginning after December 15, 2027. Early adoption is permitted. The
Company did not elect early adoption and is evaluating the impact the updated guidance will have on its disclosures in 2026.

We
have noted no other recently issued accounting pronouncements that we have not yet adopted that we believe are applicable or would have
a material impact on our financial statements.

Cautionary
Factors That May Affect Future Results

We
have sought to identify what we believe are significant risks to our business, but we cannot predict whether, or to what extent, any
of such risks may be realized nor can we guarantee that we have identified all possible risks that might arise.

Potential
Fluctuations in Annual Operating Results

Our
annual operating results may fluctuate significantly in the future as a result of a variety of factors, most of which are outside our
control, including: the demand for our products and services; seasonal trends in purchasing, the amount and timing of capital expenditures;
price competition or pricing changes in the market; technical difficulties or system downtime; and general economic conditions.

Our
annual results may also be significantly impacted by the accounting treatment of acquisitions, financing transactions, or other matters.
Particularly at our early stage of development, such accounting treatment can have a material impact on the results for any quarter.
Due to the foregoing factors, among others, it is likely that our operating results may fall below our expectations or those of investors
in some future quarter.

Management
of Growth

Although we have recently experienced a decrease in our revenues and net
income, we believe that as we start to commercialize our Opencash business, and as we start to experience some of the growth we expect
from our health and wellness business unit, we may start to experience growth, which will place a strain on our managerial, operational, and financial systems resources. To accommodate our
current size and manage growth if it occurs, we must devote management attention and resources to improve our financial strength and
our operational systems. Further, we will need to expand, train, and manage our sales and distribution base. There is no guarantee that
we will be able to effectively manage our existing operations or the growth of our operations, or that our facilities, systems, procedures,
or controls will be adequate