Company: MFON
Filing Date: 2025-06-06
Form Type: 10-Q
Source: 0001641172-25-014006
Chunk: 103

Company: MOBIVITY HOLDINGS CORP.
Filing Date: 2025-06-06
Form: 10-Q
Item: Part I, Item 2
Chunk 103
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273, accrued interest of $458,173, stock-based compensation of $216,327, accounts payable of $142,014, and amortization of
debt discount of $171,202.

Investing Activities

Investing activities during the three months ended
March 31, 2025 were $0 compared to$0 in the three months ended March 31, 2024 

Financing Activities

Financing activities during the three months
ended March 31, 2025 consisted of $1,825,000 of proceeds from related party convertible notes and $425,000 in convertible notes
compared to $1,9250,000 of related party convertible notes in the three months ended March 31, 2024  Payments of $0
were made on notes payable compared to $8,658 in the same period in 2024.

Critical Accounting Estimates

We have adopted various accounting policies to prepare
the our condensed consolidated financial statements in accordance with accounting principles generally accepted in the United States of
America (U.S. GAAP). The preparation of these financial statements requires us to make estimates, judgments, and assumptions. Our significant
accounting policies and estimates are disclosed in Note 2 to the accompanying notes to the condensed consolidated financial statements.
There were no material changes to our critical accounting policies and estimates during the three months ended March 31, 2025.

Refer to Note 2, “Summary of Significant Accounting
Policies,” in the accompanying notes to the condensed consolidated financial statements for a discussion of recent accounting pronouncements.

Off-Balance Sheet Arrangements

We have no off-balance sheet arrangements.

28

Item 3. Quantitative and Qualitative Disclosures
about Market Risk.

We are a smaller reporting company as defined by Item
10(f)(1) of Regulation S-K. As such, we are not required to provide the information set forth in this item.

Item 4. Controls and Procedures.

Evaluation of Disclosure Controls and Procedures

As required by Rule 13a-15(b) promulgated under the
Securities Exchange Act of 1934, as amended (the “Exchange Act”), our management, with the participation of our Principal
Executive Officer and Interim Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures, as defined
in Exchange Act Rule 13a-15(e), as of the end of the period covered by this report. “Disclosure controls and procedures,”
as defined in Exchange Act Rule