Company: INVUP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001493152-25-011912
Chunk: 12

Company: Investview, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 1
Chunk 12
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 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 Group Holdings, LLC, Opencash Finance, Inc., Opencash Securities, LLC, Investview MTS, LLC,
myLife Wellness Company, myLife Wellness LLC, Renu Laboratories LLC, and Goldman’s Pharmaceuticals LLC. The Company also owns
50% of ELRT Technologies, LLC, which has been included in the consolidated financial statements, and the Company has recorded a
noncontrolling interest for the 50% interest that it does not own. All intercompany transactions and balances have been eliminated
in consolidation.

Operating
Segments

Operating
segments are defined as components of an entity for which separate financial information is available that is regularly reviewed by
the chief operating decision maker (“CODM”). The CODM is composed of several members of its executive management team,
including the Chief Executive Officer, President and Chief Operating Officer, and the Chief Financial Officer. The CODM uses segment