Company: INVUP
Filing Date: 2025-11-13
Form Type: 10-Q
Source: 0001493152-25-022223
Chunk: 7

Company: Investview, Inc.
Filing Date: 2025-11-13
Form: 10-Q
Item: Part I, Item 2
Chunk 7
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5.

Liquidity
and Capital Resources

During
the nine months ended September 30, 2025, we met our short-and long-term working capital and capital expenditure requirements. At September
30, 2025, we had a total of $15.1 million in cash and cash equivalents, which we believe is sufficient to meet our debt service, preferred
stock dividend payments and all other obligations in a timely manner and be able to meet our objectives.

35

During
the nine months ended September 30, 2025, we recorded net loss from operations of $1,467,980 and net loss of $1,111,938. As of September
30, 2025, we have unrestricted cash of $15,080,456. Also, as of September 30, 2025, our current assets exceeded our current liabilities
to result in working capital of $12,313,762 and our digital asset balance was reported at a fair value of $3,794,502. Management does
not believe there are any liquidity issues as of September 30, 2025.

Critical
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 nine months ended September 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.

Use
of Estimates

The
preparation of these financial statements