Company: INVUP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001493152-25-011912
Chunk: 78

Company: Investview, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 78
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Genius Global LTD.

On
September 20, 2021, the Board of Directors approved a change in our fiscal year from March 31 to December 31.

Nature
of Business

We
operate a diversified financial technology services company offering multiple business units across key sectors, including a financial
education division offering tools, products and content through a global network of independent distributors; a manufacturing division
focused on proprietary over-the-counter aesthetics, health, nutrition and cognitive wellness products for wholesale and retail markets,
with strategic plans for global expansion: an early-stage online trading platform that intends to offer self-directed retail brokerage
services; and a business unit that owns and operates a sustainable blockchain business focused on bitcoin mining.

NOTE
2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis
of Accounting

Our
policy is to prepare our financial statements on the accrual basis of accounting in accordance with accounting principles generally accepted
in the United States of America.

The
accompanying unaudited condensed consolidated financial statements have been prepared in accordance with the rules and regulations (Regulation
S-X) of the Securities and Exchange Commission (the “SEC”) and with the instructions to Form 10-Q. Accordingly, they do not
include all of the information and footnotes required by generally accepted accounting principles for complete financial statements.
In the opinion of management, all adjustments (consisting of normal recurring accruals) considered necessary for a fair presentation
have been included. The results of operations for the six months ended June 30, 2025, are not necessarily indicative of the operating
results that may be expected for our year ending December 31, 2025, as will be included in the filing of our Annual Report on Form 10-K
for the year ending December 31, 2025. These unaudited condensed consolidated financial statements should be read in conjunction with
the December 31, 2024 consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended
December 31, 2024.

    7

INVESTVIEW,
INC.

NOTES
TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS
OF JUNE 30, 2025

(Unaudited)

Principles
of Consolidation

The
consolidated financial statements include the accounts of Investview, Inc., and our wholly owned subsidiaries: iGenius, LLC,
SAFETek, LLC, Investview Financial