Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 140

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 7A
Chunk 140
---
 December
    31,
2023 
  
    Net income 
    $1,190,416  
     2,831,920 
  
    Less: preferred dividends 
     (819,340) 
     (819,340)
  
    Add:
    interest expense on convertible debt 
     900,516  
     900,516 
  
    Net income available to
    common shareholders (numerator) 
    $1,271,592  
     2,913,096 

    Basic weighted average
    number of common shares outstanding 
     1,908,219,120  
     2,559,093,504 
  
    Dilutive impact of convertible
    notes 
     471,428,571  
     471,428,571 
  
    Dilutive
    impact of non-voting membership interest 
     565,000,000  
     565,000,000 
  
    Diluted
    weighted average number of common shares outstanding (denominator) 
     2,944,647,691  
     3,595,522,075 

    Diluted
    income per common share 
    $0.00  
     0.00 

The
following table presents potentially dilutive securities that were not included in the computation of diluted net income per share as
their inclusion would be anti-dilutive.

SCHEDULE OF POTENTIALLY DILUTIVE SECURITIES 

    December
    31,
2024  
    December
    31,
2023 
  
    Options to
    purchase common stock 
     359,698,857  
     360,416,665 
  
    Warrants to purchase common
    stock 
     1,178,090  
     1,178,129 

    F-13

INVESTVIEW,
INC.

NOTES
TO CONSOLIDATED FINANCIAL STATEMENTS

DECEMBER
31, 2024 AND 2023

Lease
Obligation

We
determine if an arrangement is a lease at inception. Operating leases are included in the operating
lease right-of-use asset account, the operating lease liability, current account, and the operating lease liability, long-term account
in our balance sheet. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent
our obligation to