Company: INVUP
Filing Date: 2025-05-14
Form Type: 10-Q
Source: 0001641172-25-010230
Chunk: 66

Company: Investview, Inc.
Filing Date: 2025-05-14
Form: 10-Q
Item: Part I, Item 8
Chunk 66
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 in our fiscal year from March 31 to December 31.

Nature of Business

We operate a diversified financial technology services
company offering multiple business units across key sectors, including a financial education division offering tools, products and content
through a global network of independent distributors; a manufacturing division focused on proprietary over-the-counter aesthetics, health,
nutrition and cognitive wellness products for wholesale and retail markets, with strategic plans for global expansion: an early-stage
online trading platform that intends to offer self-directed retail brokerage services; and a business unit that owns and operates a sustainable
blockchain business focused on bitcoin mining.

NOTE 2 – SUMMARY OF SIGNIFICANT 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 three months ended March 31, 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 March 31, 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, R