Company: INVUP
Filing Date: 2025-03-28
Form Type: 10-K
Source: 0001641172-25-001193
Chunk: 1879

Company: Investview, Inc.
Filing Date: 2025-03-28
Form: 10-K
Item: Item 4
Chunk 1879
---
 outstanding
    at December 31, 2022 
     1,178,320  
    $0.10 
  
    Granted 
     -  
    $- 
  
    Canceled/Expired 
     -  
    $- 
  
    Exercised 
     (230) 
    $0.10 
  
    Warrants outstanding at
    December 31, 2023 
     1,178,090  
    $0.10 
  
    Granted 
     -  
    $- 
  
    Canceled/Expired 
     -  
    $- 
  
    Exercised 
     -  
    $- 
  
    Warrants
    outstanding at December 31, 2024 
     1,178,090  
    $0.10 

Details
of our warrants outstanding as of December 31, 2024 is as follows:

 SCHEDULE OF WARRANTS OUTSTANDING

    Warrants
    Exercisable  
    Weighted
    Average Contractual Life (Years) 
  
     1,178,090  
     1.14 

Class
B Units of Investview Financial Group Holdings, LLC

As
of December 31, 2024, and December 31, 2023, there were 565,000,000 Units of Class B Investview Financial Group Holdings, LLC issued
and outstanding. These units were issued as consideration for the purchase of operating assets and intellectual property rights of MPower,
a company controlled and partially owned by David B. Rothrock and James R. Bell, two of our board members. The Class B Redeemable Units
have no voting rights but can be exchanged at any time, within 5 years from the date of issuance, for 565,000,000 shares of our common
stock on a one-for-one basis and are subject to significant restrictions upon resale through 2025 under the terms of a lock up agreement
entered into as part of the purchase agreement. In order to properly account for the purchase transaction on the Company’s financial
statements, we were required by applicable financial reporting standards to value the Class B Units issued to MPower in the transaction
as of the closing date of the MPower sale transaction (September 3, 2021). For these accounting purposes, we concluded that the “fair
value” of the consideration for financial accounting purposes, at