Company: INVUP
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001493152-25-022223
Chunk: 72

Company: Investview, Inc.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 1
Chunk 72
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 a principal, most advantageous market for the
specific asset or liability.

U.S.
generally accepted accounting principles provide for a three-level hierarchy of inputs to valuation techniques used to measure fair value,
defined as follows:

Level
1:Inputs that are
quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity can access.

Level
2:Inputs other than
quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, for substantially
the full term of the asset or liability, including:

-quoted
                                            prices for similar assets or liabilities in active markets;

-quoted
                                            prices for identical or similar assets or liabilities in markets that are not active;

-inputs
                                            other than quoted prices that are observable for the asset or liability; and

-inputs
                                            that are derived principally from or corroborated by observable market data by correlation
                                            or other means.

Level
3:Inputs that are
unobservable and reflect management’s own assumptions about the inputs market participants would use in pricing the asset or liability
based on the best information available in the circumstances (e.g., internally derived assumptions surrounding the timing and amount
of expected cash flows).

Our
financial instruments consist of cash, accounts receivable and accounts payable, and debt. We have determined that the book value of
our outstanding financial instruments as of September 30, 2025, and December 31, 2024, approximates the fair value due to their short-term
nature or interest rates that approximate prevailing market rates.

Items
recorded or measured at fair value on a recurring basis in the accompanying consolidated financial statements consisted of the following
items as of September 30, 2025:

 SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Digital assets (see NOTE 5) 
    $3,794,502  
    $-  
    $-  
    $3,794,502 
  
    Total Assets 
    $3,794,502  
    $-  
    $-  
    $3,794,502 

    Derivative liability 
    $-  
    $-  
    $625  
    $625 
  
    Total Liabilities 
    $-  
    $-  
    $625  
    $625