Company: INVUP
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001493152-25-022223
Chunk: 78

Company: Investview, Inc.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 78
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 deferred tax assets and liabilities, and any valuation allowance
recorded against our deferred tax assets. Deferred tax assets are reduced by a valuation allowance if, based on the consideration of
all available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Changes in assumptions
in future periods may require we adjust our valuation allowance, which could materially impact our financial position and results of
operations. The Company recognizes the benefit of an uncertain tax position that it has taken or expects to take on its income tax return,
if such a position is more likely than not to be sustained.

    14

INVESTVIEW,
INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF SEPTEMBER 30, 2025

(Unaudited)

Net
Income (Loss) per Share

We
follow ASC Subtopic 260-10, Earnings per Share, which specifies the computation, presentation, and disclosure requirements of earnings
per share information. Basic loss per share has been calculated based upon the weighted average number of common shares outstanding.
Diluted income (loss) per share reflects the potential dilution that could occur if stock options or other contracts to issue common
stock were exercised or converted during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share
are excluded from the calculation.

Due
to the net loss for the three months ended September 30, 2025 and 2024, basic and diluted income per share were the same, as all securities
had an anti-dilutive effect. The following table presents potentially dilutive securities that were not included in the computation of
diluted net income per share for the three months ended September 30, 2025 and 2024, as their inclusion would be anti-dilutive.

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 

    September 30,
 2025  
    September 30,
 2024 
  
    Weighted average options to purchase common stock 
     351,416,665  
     357,503,622 
  
    Weighted average warrants to purchase common stock 
     1,002,720  
     1,178,090 
  
    Common stock issuable upon conversion of notes 
     471,428,571  
     471,428,571 
  
    Common stock issuable upon conversion of non-voting