Company: INVUP
Filing Date: 2025-08-13
Form Type: 10-Q
Source: 0001493152-25-011912
Chunk: 84

Company: Investview, Inc.
Filing Date: 2025-08-13
Form: 10-Q
Item: Part I, Item 8
Chunk 84
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 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 June 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 June 30, 2025:

 SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Digital assets (see NOTE 5) 
    $2,860,812  
    $-  
    $-  
    $2,860,812 
  
    Total Assets 
    $2,860,812  
    $-  
    $-  
    $2,860,812 

    Derivative liability 
    $-  
    $-  
    $605  
    $605 
  
    Total Liabilities 
    $-  
    $-  
    $605  
    $605 

Items
recorded or measured at fair value on a recurring basis in the accompanying consolidated financial statements consisted of the following
items as of December 31, 2024:

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Total Assets 
    $-  
    $-  
    $-  
    $- 

    Derivative liability 
    $-  
    $-  
    $758