Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1246

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 1A
Chunk 1246
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 in a Northern European country that imposes a broadly-based consumption tax assessed
on the value added to goods and services within its country (a “VAT tax”). However, upon the advice of our local tax advisors,
an international accounting firm, the Company has concluded that the imposition of a VAT tax upon in-country hosting services is subject
to uncertainty. Rather than paying no VAT tax pending clarification of this uncertainty, and upon the advice of our local tax advisors,
the Company has implemented a structured leasing arrangement with its hosting counterparty in which lease payments to be received will
be subject to a VAT tax upon which the Company will remit payment. While the Company believes that by adopting this type of structured
arrangement, it can avoid any penalties or fines in the future should the local tax laws be modified or interpreted to apply to the local
hosting services, there can be no assurances to this effect as the tax laws and interpretations thereof are subject to change, particularly
in response to the tremendous growth in the high-powered computing industry. Further, there can be no assurances that if and to the extent
that local tax laws are interpreted in the future to apply to hosting services, that the amount of VAT tax imposed upon the Company may
not substantially exceed the amount payable under the currently contemplated structured leasing arrangement. A substantial increase in
the amount of VAT tax due upon these local hosting operations, if it occurs, would increase the costs associated with the Company’s
Bitcoin operations, which could have a materially adverse effect on the Company’s business and operating results.

Risks
Related to Our Health, Beauty and Wellness Business

We
have a limited history in the health, beauty and wellness industry upon which you can evaluate our business and prospects.

Our
prospects must be considered in light of the risks encountered by companies in the early stages of development in highly competitive
markets, particularly the markets for health, wellness and beauty products. You should consider the frequency with which early-stage
businesses encounter unforeseen expenses, difficulties, complications, delays and other adverse factors.

Our
products are subject to government regulation, both in the US and abroad, which could increase our costs significantly and limit or prevent
the sale of our products.

The
manufacturing, packaging, labeling, advertising, promotion, distribution, and sale of our products are subject to regulation by numerous
national and local governmental agencies in the United States and other countries. The primary regulatory bodies in the United States
are the FDA and FTC. Failure to comply with these regulatory requirements may