☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. As of ~~May 23,~~August 15, 2022, there were ~~2,711,108,823~~2,641,275,489 shares of common stock, $0.001 par value, outstanding.

		March 31			December 31,		June 30			December 31,
	2022			2021			2022			2021
	(unaudited)						(unaudited)
ASSETS
Current assets:
Cash and cash equivalents	$	24,866,231		$	30,995,283		$	20,345,462		$	30,995,283
Restricted cash, current		819,338			819,338			819,338			819,338
Prepaid assets		194,470			164,254			75,511			164,254
Receivables		1,793,982			1,920,069			2,299,638			1,920,069
Inventory		55,570			-			299,826			-
Income tax paid in advance								611,584			-
Other current assets		2,229,943			2,018,324			4,080,240			2,018,324
Total current assets		29,959,534			35,917,268			28,531,599			35,917,268

Fixed assets, net		11,785,127			6,682,877			15,182,262			6,682,877

Other assets:
Restricted cash, long term		597,451			802,285			392,616			802,285
Other restricted assets, long term		129,648			122,769			135,694			122,769
Operating lease right-of-use asset		209,739			264,846			152,722			264,846
Intangible asset, net		7,240,000			7,240,000			7,240,000			7,240,000
Deposits		473,598			473,598			473,598			473,598
Total other assets		8,650,436			8,903,498			8,394,630			8,903,498

Total assets	$	50,395,097		$	51,503,643		$	52,108,491		$	51,503,643

LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)
Current liabilities:
Accounts payable and accrued liabilities	$	3,378,697		$	3,904,681		$	5,268,380		$	3,904,681
Payroll liabilities		47,501			176,604			249,208			176,604
Income tax payable		806,516			807,827			-			807,827
Customer advance		249,433			75,702			301,399			75,702
Deferred revenue		3,293,498			3,288,443			2,659,069			3,288,443
Derivative liability		93,214			69,371			31,535			69,371
Dividend liability		230,984			219,705			230,877			219,705
Operating lease liability, current		216,649			255,894			170,961			255,894
Related party payables, net of discounts, current		1,200,937			1,832,642			1,201,267			1,832,642
Debt, net of discounts, current		2,909,513			2,947,013			2,909,513			2,947,013
Total current liabilities		12,426,942			13,577,882			13,022,209			13,577,882

Deferred tax liability, long term								631,745			-
Operating lease liability, long term		19,597			43,460			262			43,460
Related party payables, net of discounts, long term		570,099			486,814			654,310			486,814
Debt, net of discounts, long term		7,732,889			8,455,646			7,031,691			8,455,646
Total long term liabilities		8,322,585			8,985,920			8,318,008			8,985,920

Total liabilities		20,749,527			22,563,802			21,340,217			22,563,802

Commitments and contingencies		-			-			-			-

Stockholders’ equity (deficit):
Preferred stock, par value: $0.001; 50,000,000 shares authorized, 252,192 and 252,192 issued and outstanding as of March 31, 2021 and December 31, 2021, respectively		252			252
Common stock, par value $0.001; 10,000,000,000 shares authorized; 2,711,108,823 and 2,904,210,762 shares issued and outstanding as of March 31, 2022 and December 31, 2021, respectively		2,711,109			2,904,211
Preferred stock, par value: $0.001; 50,000,000 shares authorized, 252,192 and 252,192 issued and outstanding as of June 30, 2022 and December 31, 2021, respectively								252			252
Common stock, par value $0.001; 10,000,000,000 shares authorized; 2,641,275,489 and 2,904,210,762 shares issued and outstanding as of June 30, 2022 and December 31, 2021, respectively								2,641,275			2,904,211
Additional paid in capital		100,607,830			101,883,573			102,105,509			101,883,573
Accumulated other comprehensive income (loss)		(22,620	)		(23,000	)		(23,218	)		(23,000	)
Accumulated deficit		(73,651,001	)		(75,825,195	)		(73,955,544	)		(75,825,195	)
Total stockholders’ equity (deficit)		29,645,570			28,939,841			30,768,274			28,939,841

Total liabilities and stockholders’ equity (deficit)	$	50,395,097		$	51,503,643		$	52,108,491		$	51,503,643

The accompanying notes are an integral part of these condensed consolidated financial statements.

		2022			2021		2022			2021			2022			2021
	Three Months Ended March 31,						Three Months Ended June 30,						Six Months Ended June 30,
	2022			2021			2022			2021			2022			2021

Revenue:
Subscription revenue, net of refunds, incentives, credits, and chargebacks	$	13,730,670		$	7,949,717		$	11,104,539		$	10,849,697		$	24,835,209		$	18,799,414
Mining revenue		3,576,973			8,337,359			3,058,144			8,371,562			6,635,117			16,708,921
Cryptocurrency revenue		440,416			764,862			516,960			6,405,306			957,376			7,170,168
Miner repair revenue								80,110			-			80,110			-
Digital wallet revenue								5,868			-			5,868			-
Fee revenue		-			2,032			-			-			-			2,032
Total revenue, net		17,748,059			17,053,970			14,765,621			25,626,565			32,513,680			42,680,535

Operating costs and expenses:
Cost of sales and service		1,830,341			2,898,507			1,898,140			2,186,152			3,728,481			5,084,659
Commissions		7,383,688			5,084,879			6,445,793			8,782,421			13,829,481			13,867,300
Selling and marketing		11,754			27,651			23,511			39,849			35,265			67,500
Salary and related		1,215,263			1,190,141			1,641,345			1,372,325			2,856,608			2,562,466
Professional fees		978,975			650,481			770,345			661,884			1,749,320			1,312,365
Impairment expense		-			534,438			6,383			-			6,383			534,438
Loss (gain) on disposal of assets		(24,300	)		-			(247,209	)		-			(271,509	)		-
General and administrative		2,067,816			1,817,397			2,627,884			2,046,484			4,695,700			3,863,881
Total operating costs and expenses		13,463,537			12,203,494			13,166,192			15,089,115			26,629,729			27,292,609

Net income (loss) from operations		4,284,522			4,850,476			1,599,429			10,537,450			5,883,951			15,387,926

Other income (expense):
Gain (loss) on debt extinguishment		-			407,802			455			4,001			455			411,803
Gain (loss) on fair value of derivative liability		(23,843	)		(184,737	)		61,679			236,648			37,836			51,911
Realized gain (loss) on cryptocurrency		(182,789	)		524,212			(837,808	)		(1,282,970	)		(1,020,597	)		(758,758	)
Interest expense		(4,623	)		(5,869	)		(4,675	)		(5,934	)		(9,298	)		(11,803	)
Interest expense, related parties		(1,719,465	)		(374,080	)		(309,669	)		(759,686	)		(2,029,134	)		(1,133,766	)
Other income (expense)		31,227			(133,240	)		26,626			46,338			57,853			(86,902	)
Total other income (expense)		(1,899,493	)		234,088			(1,063,392	)		(1,761,603	)		(2,962,885	)		(1,527,515	)

Income (loss) before income taxes		2,385,029			5,084,564			536,037			8,775,847			2,921,066			13,860,411
Income tax expense		(6,000	)		(143,003	)		(635,745	)		(3,189	)		(641,745	)		(146,192	)

Net income (loss)		2,379,029			4,941,561			(99,708	)		8,772,658			2,279,321			13,714,219

Dividends on Preferred Stock		(204,835	)		(124,506	)		(204,835	)		(204,835	)		(409,670	)		(329,341	)

Net income (loss) applicable to common shareholders	$	2,174,194		$	4,817,055		$	(304,543	)	$	8,567,823		$	1,869,651		$	13,384,878

Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	$	380		$	273		$	(598	)		(808	)	$	(218	)	$	(535	)
Total other comprehensive income (loss)		380			273			(598	)		(808	)		(218	)		(535	)
Comprehensive income (loss)	$	2,379,409		$	4,941,834		$	(100,306	)	$	8,771,850		$	2,279,103		$	13,713,684

Basic income (loss) per common share	$	0.00		$	0.00		$	0.00		$	0.00		$	0.00		$	0.00
Diluted income (loss) per common share	$	0.00		$	0.00		$	0.00		$	0.00		$	0.00		$	0.00

Basic weighted average number of common shares outstanding		2,723,982,285			3,237,481,329			2,706,090,141			2,987,735,892			2,714,986,787			3,111,918,706
Diluted weighted average number of common shares outstanding		3,760,410,856			3,710,787,154			2,706,090,141			3,539,658,831			3,751,415,358			3,625,938,815

The accompanying notes are an integral part of these condensed consolidated financial statements.

															Accumulated
														Accumulated																						Accumulated
											Additional			Other																			Additional			Other
	Preferred stock				Common stock						Paid in			Comprehensive			Accumulated						Preferred stock				Common stock						Paid in			Comprehensive			Accumulated
	Shares		Amount		Shares			Amount			Capital			Income (Loss)			Deficit			Total			Shares		Amount		Shares			Amount			Capital			Income (Loss)			Deficit			Total
Balance, December 31, 2020		55,554	$	56		3,237,481,329		$	3,237,481		$	34,615,895		$	(19,330	)	$	(50,855,326	)	$	(13,021,224	)		55,554	$	56		3,237,481,329		$	3,237,481		$	34,615,895		$	(19,330	)	$	(50,855,326	)	$	(13,021,224	)
Preferred stock issued for cash		47,953		48		-			-			1,198,777			-			-			1,198,825			47,953		48		-			-			1,198,777			-			-			1,198,825
Preferred stock issued for cryptocurrency		392		-		-			-			9,800			-			-			9,800			392		-		-			-			9,800			-			-			9,800
Preferred stock issued for debt		49,418		49		-			-			1,235,401			-			-			1,235,450			49,418		49		-			-			1,235,401			-			-			1,235,450
Derivative liability recorded for warrants issued with preferred stock		-		-		-			-			(80,940	)		-			-			(80,940	)		-		-		-			-			(80,940	)		-			-			(80,940	)
Common stock cancelled		-		-		(255,000,000	)		(255,000	)		255,000			-			-			-			-		-		(255,000,000	)		(255,000	)		255,000			-			-			-
Common stock issued for services		-		-		-			-			592,978			-			-			592,978			-		-		-			-			592,978			-			-			592,978
Beneficial conversion feature		-		-		-			-			1,550,000			-			-			1,550,000			-		-		-			-			1,550,000			-			-			1,550,000
Dividends		-		-		-			-			-			-			(124,506	)		(124,506	)		-		-		-			-			-			-			(124,506	)		(124,506	)
Foreign currency translation adjustment		-		-		-			-			-			273			-			273			-		-		-			-			-			273			-			273
Net income (loss)		-		-		-			-			-			-			4,941,561			4,941,561			-		-		-			-			-			-			4,941,561			4,941,561
Balance, March 31, 2021		153,317	$	153		2,982,481,329		$	2,982,481		$	39,376,911		$	(19,057	)	$	(46,038,271	)	$	(3,697,783	)		153,317		153		2,982,481,329			2,982,481			39,376,911			(19,057	)		(46,038,271	)		(3,697,783	)
Preferred stock issued for cash																								97,669		98		-			-			2,441,627			-			-			2,441,725
Preferred stock issued for cryptocurrency																								1,206		1		-			-			30,149			-			-			30,150
Common stock issued for services and compensation																								-		-		11,500,000			11,500			977,891			-			-			989,391
Common stock issued for warrant exercise																								-		-		64,340			64			6,370			-			-			6,434
Derivative liability recorded for warrants issued with preferred stock																								-		-		-			-			(127,520	)		-			-			(127,520	)
Derivative liability extinguished for warrants exercised																								-		-		-			-			10,156			-			-			10,156
Dividends																								-		-		-			-			-			-			(204,835	)		(204,835	)
Foreign currency translation adjustment																								-		-		-			-			-			(808	)		-			(808	)
Net income (loss)																								-		-		-			-			-			-			8,772,658			8,772,658
Balance, June 30, 2021																								252,192	$	252		2,994,045,669		$	2,994,045		$	42,715,584		$	(19,865	)	$	(37,470,448	)	$	8,219,568

Balance, December 31, 2021		252,192	$	252		2,904,210,762		$	2,904,211		$	101,883,573		$	(23,000	)	$	(75,825,195	)	$	28,939,841			252,192	$	252		2,904,210,762		$	2,904,211		$	101,883,573		$	(23,000	)	$	(75,825,195	)	$	28,939,841
Common stock issued for services and compensation		-		-		-			-			255,163			-			-			255,163			-		-		-			-			255,163			-			-			255,163
Common stock repurchased from related parties		-		-		(43,101,939	)		(43,102	)		(1,680,906	)		-			-			(1,724,008	)		-		-		(43,101,939	)		(43,102	)		(1,680,906	)		-			-			(1,724,008	)
Common stock cancelled		-		-		(150,000,000	)		(150,000	)		150,000			-			-			-			-		-		(150,000,000	)		(150,000	)		150,000			-			-			-
Dividends		-		-		-			-			-			-			(204,835	)		(204,835	)		-		-		-			-			-			-			(204,835	)		(204,835	)
Foreign currency translation adjustment		-		-		-			-			-			380			-			380			-		-		-			-			-			380			-			380
Net income (loss)		-		-		-			-			-			-			2,379,029			2,379,029			-		-		-			-			-			-			2,379,029			2,379,029
Balance, March 31, 2022		252,192	$	252		2,711,108,823		$	2,711,109		$	100,607,830		$	(22,620	)	$	(73,651,001	)	$	29,645,570			252,192		252		2,711,108,823			2,711,109			100,607,830			(22,620	)		(73,651,001	)		29,645,570
Common stock issued for services and compensation																								-		-		-			-			242,024			-			-			242,024
Common stock cancelled																								-		-		(69,833,334	)		(69,834	)		69,834			-			-			-
Contribution of crypto currency from related party																								-		-		-			-			1,185,821			-			-			1,185,821
Dividends																								-		-		-			-			-			-			(204,835	)		(204,835	)
Foreign currency translation adjustment																								-		-		-			-			-			(598	)		-			(598	)
Net income (loss)																								-		-		-			-			-			-			(99,708	)		(99,708	)
Balance, June 30, 2022																								252,192	$	252		2,641,275,489		$	2,641,275		$	102,105,509		$	(23,218	)	$	(73,955,544	)	$	30,768,274

The accompanying notes are an integral part of these condensed consolidated financial statements.

		2022			2021		2022			2021
	Three Months Ended March 31,						Six Months Ended June 30,
	2022			2021			2022			2021
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$	2,379,029		$	4,941,561		$	2,279,321		$	13,714,219
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation		909,955			659,179			2,442,711			1,353,223
Amortization of debt discount		1,474,380			131,545			1,558,590			646,696
Amortization of intangible assets		-			27,989			-			27,989
Stock issued for services and compensation		255,163			592,978			497,187			1,582,369
Lease cost, net of repayment		(8,001	)		(1,000	)		(16,007	)		13,324
(Gain) loss on debt extinguishment		-			(407,802	)		(455	)		(411,803	)
(Gain) loss on disposal of fixed assets		(24,300	)		-			(271,509	)		-
(Gain) loss on fair value of derivative liability		23,843			184,737			(37,836	)		(51,911	)
Realized (gain) loss on cryptocurrency		182,789			(524,212	)		1,020,597			758,758
Impairment expense		-			534,438			6,383			534,438
Changes in operating assets and liabilities:
Receivables		126,087			(595,727	)		(379,569	)		(985,557	)
Inventory		(55,570	)		-			(176,335	)		-
Prepaid assets		(30,216	)		727,122			88,743			679,082
Short-term advances		-			145,000			-			145,000
Short-term advances from related parties		-			500			-			500
Income tax paid in advance								(611,584	)		-
Other current assets		(933,540	)		(4,200,038	)		(3,245,438	)		(8,183,179	)
Deposits		-			(433,040	)		-			(449,640	)
Accounts payable and accrued liabilities		(655,087	)		640,794			1,436,758			526,642
Income tax payable		(1,311	)		-			(807,827	)		-
Customer advance		173,731			2,067,313			225,697			430,097
Deferred revenue		5,055			591,462			(629,374	)		1,266,254
Deferred tax liability								631,745			-
Accrued interest		4,623			5,869			9,298			11,803
Accrued interest, related parties		245,085			242,535			470,544			487,070
Net cash provided by (used in) operating activities		4,071,715			5,331,203			4,491,640			12,095,374

CASH FLOWS FROM INVESTING ACTIVITIES:
Cash received for the disposal of fixed assets		28,305			-			646,508			-
Cash paid for fixed assets		(6,016,210	)		(627,497	)		(11,187,053	)		(689,075	)
Net cash provided by (used in) investing activities		(5,987,905	)		(627,497	)		(10,540,545	)		(689,075	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related party payables								-			700,000
Repayments for related party payables		(2,267,885	)		(450,604	)		(2,493,013	)		(877,733	)
Repayments for debt		(269,362	)		(328,578	)		(479,703	)		(677,519	)
Payments for shares repurchased from related parties		(1,724,008	)		-
Payments for share repurchase								(1,724,008	)		-
Dividends paid		(156,821	)		(16,244	)		(313,643	)		(98,351	)
Proceeds from the sale of preferred stock		-			1,198,825			-			3,640,550
Proceeds from the exercise of warrants								-			6,434
Net cash provided by (used in) financing activities		(4,418,076	)		403,399			(5,010,367	)		2,693,381

Effect of exchange rate translation on cash		380			273			(218	)		(535	)

Net increase (decrease) in cash, cash equivalents, and restricted cash		(6,333,886	)		5,107,378			(11,059,490	)		14,099,145
Cash, cash equivalents, and restricted cash - beginning of period		32,616,906			1,554,449			32,616,906			1,554,449
Cash, cash equivalents, and restricted cash - end of period	$	26,283,020		$	6,661,827		$	21,557,416		$	15,653,594

SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Cash paid during the period for:
Interest	$	337,884		$	298,603		$	603,013		$	523,732
Income taxes	$	7,311		$	143,003		$	1,429,411		$	146,192
Non-cash investing and financing activities:
Cancellation of shares	$	150,000		$	255,000		$	219,834		$	255,000
Beneficial conversion feature	$	-		$	1,550,000		$	-		$	1,550,000
Derivative liability recorded for warrants issued	$	-		$	80,940		$	-		$	208,460
Derivative liability extinguished with warrant exercise							$	-		$	10,156
Preferred shares issued in exchange for cryptocurrency	$	-		$	9,800		$	-		$	39,950
Preferred shares issued in exchange for debt	$	-		$	1,235,450		$	-		$	1,235,450
Dividends declared	$	204,835		$	124,506		$	409,670		$	329,341
Dividends paid with cryptocurrency	$	36,735		$	43,833		$	84,855		$	82,216
Debt and related party debt extinguished in exchange for cryptocurrency	$	495,518		$	488,798		$	991,050		$	984,439
Related party debt extinguished in exchange for cryptocurrency	$	-		$	82,000		$	-		$	113,000
Initial right of use asset and lease liability							$	-		$	174,574
Purchase of fixed assets with cryptocurrency							$	259,916		$	-
Transfer of fixed assets to inventory							$	123,491		$	-
Contribution of crypto currency from related party							$	1,185,821		$	-

The accompanying notes are an integral part of these condensed consolidated financial statements.

Investview, Inc. was incorporated on January 30, 1946, under the laws of the state of Utah as the Uintah Mountain Copper Mining Company. In January 2005, we changed domicile to Nevada and changed our name to Voxpath Holding, Inc. In September of 2006, we merged with The Retirement Solution Inc. and then changed our name to TheRetirementSolution.Com, Inc. Subsequently, in October 2008 we changed our name to Global Investor Services, Inc., before changing our name to Investview, Inc., on March 27, 2012.

Effective April 1, 2017, we closed on a Contribution Agreement with the members of Wealth Generators, LLC, a limited liability company (“Wealth Generators”), pursuant to which the Wealth Generators members contributed 100% of the outstanding securities of Wealth Generators in exchange for an aggregate of 1,358,670,942 shares of our common stock. Following this transaction, Wealth Generators became our wholly owned subsidiary, and the former members of Wealth Generators became our stockholders and controlled the majority of our outstanding common stock.

On June 6, 2017, we entered into an Acquisition Agreement with Market Trend Strategies, LLC, a company whose members are also former members of our management. Under the Acquisition Agreement, we spun-off our operations that existed prior to the merger with Wealth Generators and sold the intangible assets used in those pre-merger operations in exchange for Market Trend Strategies’ assumption of $419,139 in pre-merger liabilities.

On February 28, 2018, we filed a name change for Wealth Generators, LLC to Kuvera, LLC (“Kuvera”).

On July 20, 2018, we entered into a Purchase Agreement with United Games Marketing LLC, a Utah limited liability company, to purchase its wholly owned subsidiaries United Games, LLC and United League, LLC for ~~50,000,000~~ ~~shares of our common stock (see Note 5).~~

On December 30, 2018, our wholly owned subsidiary S.A.F.E. Management, LLC received its registration and disclosure approval from the National Futures Association. S.A.F.E. Management, LLC is now a New Jersey State Registered Investment Adviser, Commodities Trading Advisor, Commodity Pool Operator, and approved for over-the-counter FOREX advisory services.

On January 17, 2019, we renamed our non-operating wholly owned subsidiary WealthGen Global, LLC to SAFETek, LLC, a Utah limited liability company.

On January 11, 2021, we filed a name change for Kuvera, LLC to iGenius, LLC (“iGenius”) and on February 2, 2021, we filed a name change for Kuvera (N.I.) Limited to iGenius Global LTD.

On September 20, 2021, the Board of Directors approved a change in our fiscal year from March 31 to December 31.

We operate a financial technology (FinTech) services company in several different businesses. We deliver multiple products and services through a direct selling network, also known as multi-level marketing, of independent distributors that offer our products and services through a subscription-based revenue model to our distributors, as well as by our distributors to a large base of customers that we refer to as “members”. Through this business, we provide research, education, and investment tools designed to assist the self-directed investor in successfully navigating the financial markets. These services include research and ~~trade alerts~~education regarding equities, options, FOREX, ETFs, binary options, and ~~cryptocurrency sector education.~~cryptocurrency. In addition to ~~trading tools~~research and ~~research,~~education, we also offer full education and software applications to assist the individual in debt reduction, increased savings, budgeting, and proper tax management. Each product subscription includes a core set of trading tools and research along with the personal finance management suite to provide an individual with complete access to the information necessary to cultivate and manage his or her financial situation. In addition to our education subscriptions, through a distribution arrangement we have with a third party, we have provided our members with an opportunity to purchase through such third party, a specialty form of adaptive digital currency called “ndau”. Through our direct selling model, we ~~reward~~compensate our distributors with commissions under a standard bonus plan that allows for discretionary bonuses based on performance.

We also operate a blockchain technology business that provides leading-edge research, development, and FinTech services involving the management of digital asset technologies with a focus on Bitcoin mining and the new generation of digital assets. As well, in order to, among other things, commercialize on the proprietary trading platform we recently acquired from MPower Trading Systems, LLC, take advantage of the market’s increasing acceptance and expansion of the ownership and use of digital currencies as an investable asset class, subject to applicable regulatory limitations, and to proactively respond to increasing regulatory scrutiny relative to cryptocurrency products, we have adopted a growth plan that contemplates the establishment of a suite of financial service companies that will include self-directed brokerage services, institutional trade execution services, innovative advisory services (RIA, CTA), and codeless algorithmic trading technologies, which will operate under our recently formed subsidiary, Investview Financial Group Holdings, LLC (“IFGH”). Towards that end, in March 2021 we ~~have~~ entered into an agreement to acquire ~~the LevelX~~a brokerage firm from an affiliate of the former Chief Executive Officer of the Company. However, having been unable to secure the ~~closing of that transaction is contingent upon securing~~requisite FINRA approval ~~which has not yet been obtained. If FINRA approval is not shortly forthcoming,~~by the expiration date within the agreement, we ~~are likely to abandon~~terminated the ~~LevelX acquisition~~transaction on June 14, 2022, and commenced a search for alternative acquisitions within the brokerage industry. Further, we have also recently withdrawn our state and NFA registrations associated with our wholly owned subsidiary, SAFE Management, LLC (“SAFE Management”), ~~owns~~as we concluded there to be no material benefit to retaining an interest in a ~~currently~~ dormant ~~registered~~ investment advisor and a commodity trading ~~advisor registered with the National Futures Association (NFA). However, we~~advisor. We plan to relaunch ~~its~~these services under the IFGH umbrella in ~~2022~~the future to primarily focus on commodities and ~~FOREX.~~FOREX, however, most likely in conjunction with an acquisition within the brokerage industry.

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. Prior to September 20, 2021, we operated the Company on a March 31, fiscal year end. Effective September 30, 2021 we changed our fiscal year to December 31.

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~~six months ended ~~March 31,~~June 30, 2022, are not necessarily indicative of the operating results that may be expected for the filing of our December 31, 2022 Form 10-K. These unaudited condensed consolidated financial statements should be read in conjunction with the audited December 31, 2021 consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2021.

The consolidated financial statements include the accounts of Investview, Inc., and our wholly owned subsidiaries: iGenius, LLC (formerly Kuvera, LLC), Kuvera France S.A.S (through its closure date in June of 2021), Apex Tek, LLC (formerly Razor Data, LLC), SAFETek, LLC (formerly WealthGen Global, LLC), S.A.F.E. Management, LLC, United Games, LLC, United League, LLC, Investment Tools & Training, LLC, iGenius Global LTD (formerly Kuvera (N.I.) LTD), Investview Financial Group Holdings, LLC, and Investview MTS, LLC. All intercompany transactions and balances have been eliminated in consolidation.

Certain account balances from prior periods have been reclassified in these consolidated financial statements to conform to current period classifications.

The preparation of these financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

We have consolidated the accounts of Kuvera France S.A.S. into our consolidated financial statements. The operations of Kuvera France S.A.S. were conducted in France through its closure date in June of 2021 and its functional currency is the Euro. Subsequent to June 2021 we maintained a Euro bank account in France that had minimal transactions. The Euro bank account was closed in April 2022.

Prior to June 2021, the financial statements of Kuvera France S.A.S. were prepared using their functional currency and were translated into U.S. dollars (“USD”). Assets and liabilities were translated into USD at the applicable exchange rates at period-end. Stockholders’ equity was translated using historical exchange rates. Revenue and expenses were translated at the average exchange rates for the period. Any translation adjustments were included as foreign currency translation adjustments in accumulated other comprehensive income in our stockholders’ equity (deficit).

Subsequent to June 2021 and prior to the closure of the Euro bank account, we translated all transactions in our Euro bank account into USD and translated the ending bank balance into USD at the applicable exchange rate at period-end.

The following rates were used to translate our Euro bank account into USD at the following balance sheet dates.

The following rates were used to translate the accounts of Kuvera France S.A.S. into USD for the following operating periods.

Financial instruments that potentially expose us to concentration of credit risk include cash, accounts receivable, and advances. We place our cash and temporary cash investments with credit quality institutions. At times, such investments may be in excess of the FDIC insurance limit of $250,000. As of ~~March 31,~~June 30, 2022 and December 31, 2021, cash balances that exceeded FDIC limits were $~~23,637,360~~19,093,199 and $19,336,350, respectively. We have not experienced significant losses relating to these concentrations in the past.

For purposes of reporting cash flows, we consider all highly liquid debt instruments purchased with a maturity of three months or less to be cash equivalents. As of ~~March 31,~~June 30, 2022 and December 31, 2021, we had ~~no cash equivalents.~~0 highly liquid debt instruments.

The following table provides a reconciliation of cash, cash equivalents, and restricted cash reported within the balance sheet that sum to the total of the same such amounts shown in the statement of cash flows.

	March 31, 2022		December 31, 2021		June 30, 2022		December 31, 2021
Cash and cash equivalents	$	24,866,231	$	30,995,283	$	20,345,462	$	30,995,283
Restricted cash, current		819,338		819,338		819,338		819,338
Restricted cash, long term		597,451		802,285		392,616		802,285
Total cash, cash equivalents, and restricted cash shown on the statement of cash flows	$	26,283,020	$	32,616,906	$	21,557,416	$	32,616,906

Amount included in restricted cash represent funds required to be held in an escrow account by a contractual agreement and will be used for paying dividends to our Series B Preferred Stockholders.

Receivables are carried at net realizable value, representing the outstanding balance less an allowance for doubtful accounts based on a review of all outstanding amounts. Management determines the allowance for doubtful accounts by regularly evaluating individual receivables and receivables are written off when deemed uncollectible. Recoveries of receivables previously written off are recorded when received. We had an allowance for doubtful accounts of $719,342 as of ~~March 31,~~June 30, 2022 and December 31, 2021, respectively.

Fixed assets are stated at cost and depreciated using the straight-line method over their estimated useful lives. When retired or otherwise disposed, the carrying value and accumulated depreciation of the fixed asset is removed from its respective accounts and the net difference less any amount realized from disposition is reflected in earnings. Expenditures for maintenance and repairs which do not extend the useful lives of the related assets are expensed as incurred.

	Estimated Useful Life (years)	March 31, 2022			December 31, 2021			Estimated Useful Life (years)		June 30, 2022			December 31, 2021
Furniture, fixtures, and equipment	10	$	82,942		$	82,942			10	$	72,407		$	82,942
Computer equipment	3		15,241			15,241			3		11,739			15,241
Leasehold improvements	Remaining Lease Term		40,528			40,528			Remaining Lease Term		40,528			40,528
Data processing equipment	3		16,506,939			10,638,619			3		21,441,088			10,638,619
Construction in progress	N/A		529,806			391,583			N/A		273,296			391,583
Mining repair tools and equipment									1		13,627			-
			17,175,456			11,168,913					21,852,685			11,168,913
Accumulated depreciation			(5,390,329	)		(4,486,036	)				(6,670,423	)		(4,486,036	)
Net book value		$	11,785,127		$	6,682,877				$	15,182,262		$	6,682,877

Total depreciation expense for the ~~three~~six months ended ~~March 31,~~June 30, 2022 and 2021, was $~~909,955~~ 2,442,711and $~~659,179~~1,353,223, respectively. During the ~~quarter~~six months ended ~~March 31,~~June 30, 2022 we sold assets with a total net book value of $~~4,008~~374,999 for cash of $~~28,308~~646,508, therefore recognized a gain on disposal of assets of $~~24,300~~271,509. During the six months ended June 30, 2022 we disposed assets with a total net book value of $6,383, therefore recognized impairment expense of $6,383.

We account for our cryptocurrencies, intangible assets and long-term license agreement in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Subtopic 350-30, General Intangibles Other Than Goodwill, and ASC Subtopic 360-10-05, Accounting for the Impairment or Disposal of Long-Lived Assets. ASC Subtopic 350-30 requires assets to be measured based on the fair value of the consideration given or the fair value of the assets (or net assets) acquired, whichever is more clearly evident and, thus, more reliably measurable. Our cryptocurrencies are deemed to have an indefinite useful life; therefore, amounts are not amortized, but rather are assessed for impairment as further discussed in our impairment policy. Under ASC Subtopic 350-30 any intangible asset with a useful life is required to be amortized over that life and the useful life is to be evaluated every reporting period to determine whether events or circumstances warrant a revision to the remaining period of amortization. If the estimate of useful life is changed the remaining carrying amount of the intangible asset is amortized prospectively over the revised remaining useful life. Costs of internally developing, maintaining, or restoring intangible assets are recognized as an expense when incurred.

We hold cryptocurrency-denominated assets and include them in our consolidated balance sheet as other assets. The value of our cryptocurrencies as of ~~March 31,~~June 30, 2022 and December 31, 2021 were $~~2,359,591~~4,215,934 ($($~~2,229,943~~ 4,080,240current and $~~129,648~~ 135,694restricted long term) and $2,141,093($ ($2,018,324current and $122,769restricted long term), respectively. Cryptocurrencies purchased or received for payment from customers are recorded in accordance with ASC 350-30 and cryptocurrencies awarded to the Company through its mining activities ($~~3,576,973~~ 6,635,117and $~~8,337,359~~ 16,708,921for the ~~three~~six months ended ~~March 31,~~June 30, 2022 and 2021, respectively) are accounted for in connection with the Company’s revenue recognition policy. The use of cryptocurrencies is accounted for in accordance with the first in first out method of accounting. For the ~~three~~six months ended ~~March 31,~~June 30, 2022 and 2021 we recorded realized gains (losses) on our cryptocurrency transactions of $($~~(182,789)~~ 1,020,597) and $($~~524,212~~758,758), respectively.

In June of 2018 we purchased United Games, LLC and United League, LLC and recorded the transaction as a business combination. Intangible assets acquired in the business combination were recorded at fair value on the date of acquisition and were being amortized on a straight-line method over their estimated useful lives. The intangible assets were impaired during the year ended March 31, 2021 due to a lack of recoverability.

On March 22, 2021, we entered into Securities Purchase Agreement to acquire the operating assets and intellectual property rights of MPower Trading Systems LLC, a company controlled and partially owned by David B. Rothrock and James R. Bell, two of our board members (see NOTE 12). On September 3, 2021, we closed on the Securities Purchase Agreement and acquired the operating assets and intellectual property rights of MPower Trading Systems LLC. As a result, we obtained Prodigio, a proprietary software-based trading platform with applications within the brokerage industry, which was valued at $7,240,000 and recorded on our balance sheet as an intangible asset. The intangible asset will have a definite life, however, as of the date of this filing the software has not yet been placed in service, therefore a useful life had not yet been determined and no amortization was recorded during the ~~three~~six months ended ~~March 31,~~June 30, 2022.

We have adopted ASC Subtopic 360-10, Property, Plant and Equipment (“ASC 360-10”). ASC 360-10 requires that long-lived assets and certain identifiable intangibles held and used by the Company be reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable or when the historical cost carrying value of an asset may no longer be appropriate. Events relating to recoverability may include significant unfavorable changes in business conditions, recurring losses, or a forecasted inability to achieve break-even operating results over an extended period.

We evaluate the recoverability of long-lived assets based upon future net cash flows expected to result from the asset, including eventual disposition. Should impairment in value be indicated, the carrying value of intangible assets will be adjusted and an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value.

During the ~~quarter~~six months ended ~~March 31,~~June 30, 2022 we impaired our fixed assets with a cost basis of $14,875 due to the lack of use. We had recorded accumulated depreciation and accumulated amortization of $08,492 for the impaired assets through the date of impairment, ~~was recorded.~~ therefore we recorded impairment expense of $6,383 during the six months ended June 30, 2022.

During the ~~quarter~~six months ended ~~March 31, 2021~~June 30,2021 we impaired our intangible assets with a cost basis of $~~991,000~~ $991,000 due to the lack of recoverability. We had recorded accumulated depreciation and accumulated amortization of $456,562for the impaired assets through the date of impairment, therefore we recorded impairment expense of $534,438~~for~~ during the ~~quarter~~six months ended ~~March 31,~~June 30, 2021.

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date, based on our principal or, in the absence of a principal, most advantageous market for the specific asset or liability.

U.S. generally accepted accounting principles provide for a three-level hierarchy of inputs to valuation techniques used to measure fair value, defined as follows:

Our financial instruments consist of cash, accounts receivable, accounts payable, and debt. We have determined that the book value of our outstanding financial instruments as of ~~March 31,~~June 30, 2022 and December 31, 2021, 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 ~~March 31,~~June 30, 2022:

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

Derivative liability	$	-	$	-	$	93,214	$	93,214	$	-	$	-	$	31,535	$	31,535
Total Liabilities	$	-	$	-	$	93,214	$	93,214	$	-	$	-	$	31,535	$	31,535

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, 2021:

Most of our revenue is generated by subscription sales and payment is received at the time of purchase. We recognize subscription revenue in accordance with ASC 606-10 where revenue is measured based on a consideration specified in a contract with a customer and recognized when we satisfy the performance obligation specified in each contract. Our performance obligation is to provide services over a fixed subscription period; therefore, we recognize revenue ratably over the subscription period and deferred revenue is recorded for the portion of the subscription period subsequent to each reporting date. Additionally, we offer a designated trial period to first time subscription customers, during which a full refund can be requested if a customer does not wish to continue with the subscription. Revenues are deferred during the trial period as collection is not probable until that time has passed. Revenues are presented net of refunds, sales incentives, credits, and known and estimated credit card chargebacks. As of ~~March 31,~~June 30, 2022 and December 31, 2021 our deferred revenues were $~~3,293,498~~ 2,659,069and $3,288,443, respectively.

Through our wholly owned subsidiary, SAFETek, LLC, we leased equipment under a sales-type lease through June of 2020. In June of 2020 we cancelled all leases and purchased all of the rights and obligations under the leases, which included obtaining ownership of all equipment. We use the equipment on blockchain networks to validate and add blocks of transactions to blockchain ledgers (commonly referred to as “mining”). As compensation for mining we are issued fees from processors and/or block rewards that are newly created cryptocurrency units granted to us. Our mining activities constitute our ongoing major and central operations of SAFETek, LLC. Because we do not have contracts, nor do we have customers associated with our mining revenue, we recognize revenue when fees and/or rewards are settled, or ultimately granted to us as a result of our mining activities.

We generate revenue from the sale of cryptocurrency packages to our customers through an arrangement with third-party suppliers. The various packages include different amounts of coin with differing rates of returns and terms and, in some cases prior to January 2022, include a product protection option that allows the purchaser to protect their initial purchase price. The protection allows the purchaser to obtain 50% of their purchase price at five years or 100% of their purchase price at ten years. Both the coin and the protection option are delivered by third-party suppliers.

We recognize cryptocurrency revenue in accordance with ASC 606-10 where revenue is measured based on a consideration specified in a contract with a customer and recognized when we satisfy the performance obligation specified in each contract. Our performance obligation is to arrange for the third-parties to provide coin and protection (if applicable) to our customers and payment is received from our customers at the time of order placement. All customers are given two weeks to request a refund, therefore we record a customer advance on our balance sheet upon receipt of payment. After the two weeks have passed from order placement, we request our third-party suppliers to deliver coin and protection (if applicable), at which time we recognize revenue and the amounts due to our suppliers on our books. As of ~~March 31,~~June 30, 2022 and December 31, 2021 our customer advances related to cryptocurrency revenue were $~~249,433~~301,399 and $75,702, respectively.

We generate fee revenue from our customers through SAFE Management, our subsidiary licensed as a Registered Investment Advisor and Commodities Trading Advisor. We recognize fee revenue in accordance with ASC 606-10 where revenue is measured based on a consideration specified in a contract with a customer and recognized when we satisfy the performance obligation specified in each contract. Our performance obligation is to deliver fully managed trading services to individuals who do not meet the requirements of Qualified Investors and who lack the time to trade for themselves. We recognize fee revenue as our performance obligation is met and we receive payment for such advisory fees in the month following recognition.

Through our wholly owned subsidiary, SAFETek, LLC, we repair broken mining equipment for sale to third-party customers. We recognize miner repair revenue in accordance with ASC 606-10 where revenue is measured based on a consideration specified in a contract with a customer and recognized when we satisfy the performance obligation specified in each contract. Our performance obligation is to deliver the promised goods to our customers.

We generate revenue from the sale of digital wallets to our customers through an arrangement with a third-party supplier. We offer three tiers of wallets which include different features. The digital wallets are delivered by a third-party supplier.

We recognize digital wallet revenue in accordance with ASC 606-10 where revenue is measured based on a consideration specified in a contract with a customer and recognized when we satisfy the performance obligation specified in each contract. Our performance obligation is to arrange for the third-parties to provide the wallet to our customers and payment is received from our customers at the time of order placement.

Revenue generated for the ~~three~~six months ended ~~March 31,~~June 30, 2022 is as follows:

		Subscription Revenue			Cryptocurrency Revenue			Mining Revenue		Fee Revenue		Total		Subscription Revenue			Cryptocurrency Revenue			Mining Revenue		Miner Repair Revenue		Digital Wallet Revenue			Total
Gross billings/receipts	$	14,693,972		$	838,422		$	3,576,973	$	-	$	19,109,367		$	26,448,766		$	1,874,382		$	6,635,117	$	80,110	$	7,157		$	35,045,532
Refunds, incentives, credits, and chargebacks		(963,302	)		-			-		-		(963,302	)		(1,613,557	)		-			-		-		-			(1,613,557	)
Amounts paid to providers		-			(398,006	)		-		-		(398,006	)		-			(917,006	)		-		-		(1,289	)		(918,295	)
Net revenue	$	13,730,670		$	440,416		$	3,576,973	$	-	$	17,748,059		$	24,835,209		$	957,376		$	6,635,117	$	80,110	$	5,868		$	32,513,680

For the ~~three~~six months ended ~~March 31,~~June 30, 2022 foreign and domestic revenues were approximately $~~12.0~~21.9 million and $~~5.7~~ 10.6 million, respectively.

For the six months ended June 30, 2021 foreign and domestic revenues were approximately $19.4 million and $23.3million, respectively.

Revenue generated for the three months ended ~~March 31, 2021~~June 30, 2022 is as follows:

Subscription
Revenue Cryptocurrency
Revenue Mining
Revenue Fee Revenue Total
Gross billings/receipts $ 8,407,522 $ 1,877,186 $ 8,337,359 $ 2,032 $ 18,624,099
Refunds, incentives, credits, and chargebacks (457,805 ) - - - (457,805 )
Amounts paid to providers - (1,112,324 ) - - (1,112,324 )
Net revenue $ 7,949,717 $ 764,862 $ 8,337,359 $ 2,032 $ 17,053,970

For the three months ended ~~March 31,~~June 30, 2022 foreign and domestic revenues were approximately $9.9 million and $4.9 million, respectively.

For the three months ended June 30, 2021 foreign and domestic revenues were approximately $~~7.6~~ 11.8million and $~~9.4~~13.8 million, respectively.

We expense advertising, selling, and marketing costs as incurred. Advertising, selling, and marketing costs include costs of promoting our product worldwide, including promotional events. Advertising, selling, and marketing expenses for the ~~three~~six months ended ~~March 31,~~June 30, 2022 and 2021, totaled $~~11,754~~35,265 and $~~27,651~~67,500, respectively.

Included in our costs of sales and services isare amounts paid to our trading and market experts that provide financial education content and tools to our subscription customers, ~~and~~ hosting fees that we pay to vendors to set up our mining equipment at third-party sites in order to generate mining revenue, and the costs associated with our miner repair revenue. Costs of sales and services for the ~~three~~six months ended ~~March 31,~~June 30, 2022 and 2021, totaled $~~1,830,341~~3,728,481 and $~~2,898,507~~5,084,659, respectively.

~~INVESTVIEW, INC.~~Inventory consists of raw materials and work in process to be sold as part of our miner repair revenue. Inventory is valued at the lower of cost or net realizable value using the first-in, first-out (FIFO) method and is inclusive of any shipping and tax costs.

~~AS OF MARCH 31, 2022~~Inventory was made up of the following at each balance sheet date:

Income taxes are recorded in accordance with ASC Topic 740, Income Taxes, which requires the recognition of deferred tax liabilities and assets for the expected future tax consequences of events that have been included in the financial statement or tax returns. Under this method, deferred tax liabilities and assets are determined based on the difference between financial statements and tax basis of assets and liabilities, including operating losses and credit carryforwards, using enacted tax rates in effect for the year in which the differences are expected to reverse.

Management judgment is required in determining our provision for income taxes, our deferred tax assets and liabilities, and any valuation allowance recorded against our deferred tax assets. Deferred tax assets are reduced by a valuation allowance if, based on the consideration of all available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. Changes in assumptions in future periods may require we adjust our valuation allowance, which could materially impact our financial position and results of operations. The company recognizes the benefit of an uncertain tax position that it has taken or expects to take on its income tax return, if such a position is more likely than not to be sustained.

We follow ASC subtopic 260-10, Earnings per Share (“ASC 260-10”), which specifies the computation, presentation, and disclosure requirements of earnings per share information. Basic income (loss) per share has been calculated based upon the weighted average number of common shares outstanding. Diluted income (loss) per share reflects the potential dilution that could occur if stock options or other contracts to issue common stock were exercised or converted during the period. Dilutive securities having an anti-dilutive effect on diluted earnings per share are excluded from the calculation.

The following table illustrates the computation of diluted earnings per share for the three months ended ~~March 31,~~June 30, 2021. Due to the net loss for the three months ended June 30, 2022 there were 1,036,428,571 potentially dilutive securities that were excluded from the diluted income per common share computation, as the effect of including these shares would be antidilutive.

The following table illustrates the computation of diluted earnings per share for the six months ended June 30, 2022 and 2021, where no potentially dilutive securities were excluded from the computation:

	March 31, 2022			March 31, 2021			June 30, 2022			June 30, 2021
Net income (loss)	$	2,379,029		$	4,941,561		$	2,279,321		$	13,714,219
Less: preferred dividends		(204,835	)		(124,506	)		(409,670	)		(329,341	)
Add: interest expense on convertible debt		244,755			226,140			469,884			470,591
Net income available to common shareholders for dilution purposes	$	2,418,949		$	5,043,195
Net income available to common shareholders (numerator)							$	2,339,535		$	13,855,469

Basic weighted average number of common shares outstanding		2,723,982,285			3,237,481,329			2,714,986,787			3,111,918,706
Dilutive impact of warrants		-			128,532			-			329,346
Dilutive impact of convertible notes		471,428,571			473,177,294			471,428,571			513,690,763
Dilutive impact of non-voting membership interest		565,000,000			-			565,000,000			-
Diluted weighted average number of common shares outstanding (denominator)		3,760,410,856			3,710,787,154			3,751,415,358			3,625,938,815

Diluted income per common share	$	0.00		$	0.00		$	0.00		$	0.00

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 make lease payments arising from the lease.

Operating lease right-of-use assets and liabilities are recognized at commencement date based on the present value of lease payments over the lease term. For leases in which the rate implicit in the lease is not readily determinable, we use our incremental borrowing rate based on the information available at commencement date in determining the present value of lease payments. We have elected to not apply the recognition requirements of ASC 842 to short-term leases (leases with terms of twelve months or less). Lease terms include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Lease expense for operating lease arrangements is recognized on a straight-line basis over the lease term. We have elected the practical expedient and will not separate non-lease components from lease components and will instead account for each separate lease component and non-lease component associated with the lease components as a single lease component.

~~Inventory is valued at the lower of cost or net realizable value using the first-in, first-out (FIFO) method and is inclusive of any shipping and tax costs.~~

~~During the quarter ended March 31, 2022 we acquired raw materials to be used for future operations.~~

We have noted no recently issued accounting pronouncements that we have not yet adopted that we believe are applicable or would have a material impact on our financial statements.

Our financial statements are prepared using generally accepted accounting principles applicable to a going concern that contemplates the realization of assets and liquidation of liabilities in the normal course of business.

During the ~~three~~six months ended ~~March 31,~~June 30, 2022 we reported $~~4,071,715~~ 4,491,640in cash provided by operating activities, $~~4,284,522~~ 5,883,951of income from operations, and net income of $~~2,379,029~~2,279,321. As of ~~March 31,~~June 30, 2022 we have cash and cash equivalents of $~~24,866,231~~20,345,462 and a working capital balance of $~~17,532,592~~15,509,390. As of ~~March 31,~~June 30, 2022 our unrestricted cryptocurrency balance was reported at a cost basis of $~~2,229,943~~4,080,240. Management does not believe there are any liquidity issues as of ~~March 31,~~June 30, 2022.

		March 31, 2022			December 31, 2021			June 30, 2022			December 31, 2021
Convertible Promissory Note entered into on 4/27/20, net of debt discount of $1,050,110 as of March 31, 2022 [1]	$	249,890		$	239,521
Convertible Promissory Note entered into on 5/27/20, net of debt discount of $570,127 as of March 31, 2022 [2]		129,877			124,149
Convertible Promissory Note entered into on 11/9/20, net of debt discount of $1,109,664 as of March 31, 2022 [3]		190,332			198,187
Convertible Promissory Note entered into on 4/27/20, net of debt discount of $1,017,716 as of June 30, 2022 [1]							^[1]	$	282,284		$	239,521
Convertible Promissory Note entered into on 5/27/20, net of debt discount of $552,540 as of June 30, 2022 [2]							^[2]		147,465			124,149
Convertible Promissory Note entered into on 11/9/20, net of debt discount of $1,075,434 as of June 30, 2022 [3]							^[3]		224,561			198,187
Promissory note entered into on 12/15/20 [4]		-			80,322		^[4]		-			80,322
Convertible Promissory Note entered into on 3/30/21 [5]		-			476,670		^[5]		-			476,670
Working Capital Promissory Note entered into on 3/22/21 [6]		1,200,937			1,200,607		^[6]		1,201,267			1,200,607
Total related-party debt		1,771,036			2,319,456				1,855,578			2,319,456
Less: Current portion		(1,200,937	)		(1,832,642	)			(1,201,267	)		(1,832,642	)
Related-party debt, long term	$	570,099		$	486,814			$	654,310		$	486,814

In addition to the above-mentioned related-party lending arrangements, during the ~~three~~six months ended ~~March 31,~~June 30, 2022, we entered into a Separation and Release Agreement (the “Separation Agreements”) with Mario Romano and Annette Raynor, two of the Company’s founders and former members of management and the Board of Directors, and Wealth Engineering, LLC, an affiliate of Mr. Romano and Ms. Raynor. Under the Separation Agreements, Mr. Romano and Ms. Raynor ~~agreed to resign~~resigned their positions as officers and directors of the Company effective immediately upon execution of the Separation Agreements as they each ~~transition~~transitioned to the roles of strategic advisors to the Company. In conjunction with the Separation Agreements Mr. Romano and Ms. Raynor forfeited 75,000,000 shares each, which were returned to the Company and cancelled, and we repurchased a total of 43,101,939 shares from Mr. Romano and Ms. Raynor in exchange for cash of $1,724,008, which was paid to federal and state taxing authorities on behalf of Wealth Engineering, LLC as payment for the estimated federal and state taxes that Wealth Engineering, LLC may be subject to in connection with the vesting of 63,333,333 Company restricted shares that vested on July 22, 2021 (see NOTE 9).

In addition to the above-mentioned related-party lending arrangements, during the six months ended June 30, 2021, we recorded 69,833,334 shares as forfeited as a result of 1) our Chief Financial Officer returning 1,300,000 shares to the Company prior to their vesting date and 2) our senior management team and board of directors unanimously agreeing to surrender and terminate an aggregate of 68,533,334 outstanding unvested restricted shares and 218,500,000 ungranted shares in exchange for the issuance of options to purchase 360,416,665 shares (see NOTE 9).

In addition to the above-mentioned related-party lending arrangements, during the six months ended June 30, 2021 DBR Capital LLC elected to contribute 77,000 ndau coins to us. These coins were valued as of the day of receipt at $1,185,792 and are recorded as an addition to Additional Paid in Capital. The contribution of these coins to the Company by DBR Capital, LLC was in recognition of the recent reorganization of the executive management team and Board of Directors of Investview, and to avoid the appearance of any potential conflicts of interest associated with a worldwide marketing and distribution arrangement between Oneiro and DBR Capital LLC in which DBR Capital is entitled to certain performance fees from Oneiro for worldwide sales of ndau introduced by DBR Capital, including purchases by Investview or any affiliates of Investview. The performance fee is determined as a commission on sales, with a floating range between 5% to 10% of sales, on aggregate sales ranging from $1 million to over $40 million. The performance fee is to be paid in ndau coins. During the most recent year ended December 31, 2021, DBR Capital earned a performance fee in connection with sales by Oneiro to Investview of approximately 77,000 ndau coins, which it elected to contribute to the Company effective as of April 1, 2022. DBR Capital has agreed to continue to renounce and assign to the Company for its discretionary use, its rights in and to any further performance fees related to ndau sales by Oneiro for so long as Mr. Rothrock remains either an executive officer or director of the Company.

	March 31, 2022			December 31, 2021				June 30, 2022			December 31, 2021
Loan with the U.S. Small Business Administration dated 4/19/20 [1]	$	536,421		$	531,798		^[1]	$	541,096		$	531,798
Long term notes for APEX lease buyback [2]		10,105,981			10,870,861		^[2]		9,400,108			10,870,861
Total debt		10,642,402			11,402,659				9,941,204			11,402,659
Less: Current portion [12]		(2,909,513	)		(2,947,013	)
Less: Current portion									(2,909,513	)		(2,947,013	)
Debt, long term portion	$	7,732,889		$	8,455,646			$	7,031,691		$	8,455,646

During the ~~three~~six months ended ~~March 31,~~June 30, 2022, we had the following activity in our derivative liability account relating to our warrants:

Derivative liability at December 31, 2021	$	69,371	$	69,371
Derivative liability recorded on new instruments		-		-
Derivative liability reduced by warrant exercise (see NOTE 7)		-		-
(Gain) loss on fair value		23,843		(37,836	)
Derivative liability at March 31, 2022	$	93,214
Derivative liability at June 30, 2022			$	31,535

We use the binomial option pricing model to estimate fair value for those instruments at inception, at warrant exercise, and at each reporting date. During the ~~three~~six months ended ~~March 31,~~June 30, 2022, the assumptions used in our binomial option pricing model were in the following range:

In August 2019 we entered an operating lease for office space in Eatontown, New Jersey (the “Eatontown Lease”), in September 2019 we entered an operating lease for office space in Kaysville, Utah (the “Kaysville Lease”), in May 2021 we entered an operating lease for office space in Conroe, Texas (the “Conroe Lease”), in July 2021 we entered an operating lease for office space in Wyckoff, New Jersey (the “Wyckoff Lease”), and in September 2021 we acquired an operating lease for office space in Haverford, Pennsylvania (the “Haverford Lease”) in connection with the MPower acquisition (See NOTE 12).

At commencement of the Eatontown Lease, right-of-use assets obtained in exchange for new operating lease liabilities amounted to $110,097. We have the option to extend the three-year lease term of the Eatontown Lease for a period of one year. In addition, we are obligated to pay twelve monthly installments to cover an annual utility charge of $1.75 per rentable square foot for electric usage within the demised premises. As the lessor has the right to digitally meter and charge us accordingly, these payments were deemed variable and will be expensed as incurred. During the ~~three~~six months ended ~~March 31,~~June 30, 2022 the variable lease costs amounted to $~~831~~1,662.

At commencement of the Kaysville Lease, right-of-use assets obtained in exchange for new operating lease liabilities amounted to $21,147. On September 30, 2020, the Kaysville Lease expired and as of October 1, 2020, the Company began leasing the property located in Kaysville on a month-to-month basis.

At commencement of the Conroe Lease, right-of-use assets obtained in exchange for new operating lease liabilities amounted to $174,574. We have the option to extend the 24-month term of the Conroe Lease for three additional terms of 24 months.

At commencement of the Wyckoff Lease, right-of-use assets obtained in exchange for new operating lease liabilities amounted to $22,034. The term of the Wyckoff Lease is 24.5 months.

At date of acquisition of the Haverford lease, right-of-use assets and lease liabilities obtained amounted to $125,522 and $152,961, respectively. The term of the Haverford lease expires on December 31, 2022.

Operating lease expense was $~~62,753~~125,507 for the ~~three~~six months ended ~~March 31,~~June 30, 2022. Operating cash flows used for the operating leases during the ~~three~~six months ended ~~March 31,~~June 30, 2022 was $~~70,755~~141,510. As of ~~March 31,~~June 30, 2022, the weighted average remaining lease term was ~~1.01~~0.90 years and the weighted average discount rate was ~~12%~~12%.

Future minimum lease payments under non-cancellable leases as of ~~March 31,~~June 30, 2022 were as follows:


Remainder of 2022	$	182,175		$	121,710
2023		57,045			57,045
Total		239,220			178,755
Less: Interest		(2,974	)		(7,532	)
Present value of lease liability		236,246			171,223
Operating lease liability, current [1]		(216,649	)		(170,961	)
Operating lease liability, long term	$	19,597		$	262

We are authorized to issue up to 50,000,000 shares of preferred stock with a par value of $0.001 and our board of directors has the authority to issue one or more classes of preferred stock with rights senior to those of common stock and to determine the rights, privileges, and preferences of that preferred stock.

Our Board of Directors approved the designation of 2,000,000 of the Company’s shares of preferred stock as Series B Cumulative Redeemable Perpetual Preferred Stock (“Series B Preferred Stock”), each with a stated value of $25 per share. Our Series B Preferred Stockholders are entitled to 500 votes per share and are entitled to receive cumulative dividends at the annual rate of 13%13% per annum of the stated value, equal to $3.25 per annum per share. The Series B Preferred Stock is redeemable at our option or upon certain change of control events.

During the year ended March 31, 2021 we commenced a security offering to sell a total of 2,000,000 units at $25 per unit (“Unit Offering”), such that each unit consisted of: (i) one share of our newly authorized Series B Preferred Stock and (ii) five warrants each exercisable to purchase one share of common stock at an exercise price of $0.10 per warrant share. Each Warrant offered is immediately exercisable on the date of issuance, will expire 5 years from the date of issuance, and its value has been classified as a fair value liability due to the terms of the instrument (see NOTE 7).

During the ~~three~~six months ended ~~March 31,~~June 30, 2021 we sold ~~97,763~~196,638 units for a total of $~~2,444,075~~4,915,950: ~~47,953~~78,413 units for cash proceeds of $~~1,198,825~~3,640,550, ~~392~~1,598 units for bitcoin proceeds of $~~9,800~~39,950, and 49,418 units for debt of $1,235,450. In conjunction with the sale of the units we issued ~~97,763~~196,638 shares of Series B Preferred Stock and granted ~~488,815~~983,190 warrants during the period.

As of ~~March 31,~~June 30, 2022 and December 31, 2021, we had 252,192 shares of preferred stock issued and outstanding.

During the ~~three~~six months ended ~~March 31,~~June 30, 2022, we recorded $~~204,835~~ 409,670for the cumulative cash dividends due to the shareholders of our Series B Preferred Stock. We made payments of $~~156,821~~ 313,643in cash and issued $~~36,735~~ 84,855worth of cryptocurrency to reduce the amounts owed. As a result, we recorded $~~230,984~~230,877 as a dividend liability on our balance sheet as of ~~March 31,~~June 30, 2022.

During the ~~three~~six months ended ~~March 31,~~June 30, 2022, we cancelled ~~150,000,000~~219,833,334 shares that had been issued but were forfeited by choice or as a result of certain forfeiture conditions (see NOTE 5). As a result, we decreased common stock by $~~150,000~~ 219,834 and in~~and increased~~creased additional paid in capital by the ~~same.~~same. As of the date of this filing, 33,333,333 shares of common stock forfeited ~~as of~~during the nine months ended December 31, 2021 had not yet been physically cancelled due to administrative delays. All forfeited shares have been deemed cancelled as of ~~March 31,~~June 30, 2022. Also, during the ~~three~~six months ended ~~March 31,~~June 30, 2022, we repurchased 43,101,939 shares from members of our then ~~management team and~~ Board of Directors in exchange for cash of $1,724,008 to pay for tax withholdings (see NOTE 5).

During the ~~three~~six months ended ~~March 31,~~June 30, 2021, we cancelled 255,000,000 shares that had been issued but were subject to certain forfeiture conditions. As a result of the forfeiture, we decreased common stock by $255,000 and increased additional paid in capital by the same. Also, during the six months ended June 30, 2021, we issued 11,500,000 shares of common stock for services and compensation and recognized a total of $989,391 in stock-based compensation based on grant date fair values and vesting terms of the awards granted in the current and prior periods. We also issued 64,340 shares of common stock as a result of warrants exercised, resulting in proceeds of $6,434.

As of ~~March 31,~~June 30, 2022 and December 31, 2021, we had ~~2,711,108,823~~ 2,641,275,489and 2,904,210,762 shares of common stock issued and outstanding, respectively.

~~INVESTVIEW, INC.~~During the six months ended June 30, 2022, we undertook to restructure unvested incentive equity awards previously granted to our senior leadership team. The Company’s senior management team and board of directors unanimously agreed to surrender and terminate an aggregate of 68,533,334 outstanding unvested restricted shares and 218,500,000 ungranted shares in exchange for the issuance of options to purchase 360,416,665 shares, vesting in equal amounts over a five-year period, at an exercise price of $0.05 per share. The third-party valuation firm we engaged to value these options utilized the Black Scholes Model to value these options and the expense related to these options is being recognized over their vesting terms. Total stock compensation expense for the six months ended June 30, 2022, was $113,281.

			Weighted				Weighted
	Number of		Average		Number of		Average
	Shares		Exercise Price		Shares		Exercise Price
Warrants outstanding at December 31, 2021		1,178,320	$	0.10		1,178,320	$	0.10
Granted		-	$	-		-	$	-
Canceled/Expired		-	$	-		-	$	-
Exercised		-	$	-		-	$	-
Warrants outstanding at March 31, 2022		1,178,320	$	0.10
Warrants outstanding at June 30, 2022						1,178,320	$	0.10

Details of our warrants outstanding as of ~~March 31,~~June 30, 2022 is as follows:

Exercise Price

Warrants Outstanding

Warrants Exercisable

Weighted Average Contractual Life (Years)

Exercise Price

Warrants Outstanding

Warrants Exercisable

Weighted Average

Contractual Life (Years)

0.10

1,178,320

3.90

0.10

1,178,320

3.90

As of ~~March 31,~~June 30, 2022 and December 31, 2021 there were 565,000,000Units 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 Trading Systems, LLC, a company controlled and partially owned by David B. Rothrock and James R. Bell, two of our board members (see NOTE 12). 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. The fair value of the consideration at the if-converted market value of the common shares was $58.9 million based on the closing market price of $0.1532 on the closing date of September 3, 2021, as discounted from $86.6 million by 3232%% (or $27.7 million) to reflect the significant lock up period.

In the ordinary course of business, we may be, or have been, involved in legal proceedings. During the ~~three~~six months ended ~~March 31,~~June 30, 2022 we were not involved in any material legal proceedings, however, during November 2021 we received a subpoena from the United States Securities and Exchange Commission (“SEC”) for the production of documents. We have reason to believe that the focus of the SEC’s inquiry involves whether certain federal securities laws were violated in connection with, among other things, the offer and sale of cryptocurrency products and the operation of our subscription-based multi-level marketing business now known as iGenius. In the subpoena, the SEC advised that the investigation does not mean that the SEC has concluded that we or anyone else has violated federal securities laws and or any other law. We believe that we have complied at all times with the federal securities laws. However, we are aware of the evolving SEC commentary and rulemaking process relative to the characterization of cryptocurrency products under federal securities laws that is sweeping through a large number of businesses that operate within the cryptocurrency sector. We intend to cooperate fully with the SEC’s investigation and will continue to work with outside counsel to review the matter.

For the periods ended ~~March 31~~June 30, 2022, and ~~March 31,~~June 30, 2021, the Company used a discrete effective tax rate method for recording income taxes, as compared to an estimated full year annual effective tax rate method, as an estimate of the annual effective tax rate cannot be made.

Provision for income taxes for the three and six months ended ~~March 31,~~June 30, 2022 was $~~6,000~~635,745 and $641,745, respectively, resulting in an effective tax rate of ~~0.3~~118.60%. and 21.97%, respectively. Provision for income taxes for the three and six months ended ~~March 31,~~June 30, 2021 was $~~143,003~~3,189 and $146,192, respectively, resulting in an effective tax rate of ~~2.8%~~0.1.% and 1.1%, respectively. The provision for income taxes was primarily impacted by pretax book income, permanent differences, and by the change in valuation allowance on deferred tax assets.

On March 22, 2021, we entered into a Securities Purchase Agreement to purchase the operating assets and intellectual property rights of MPower Trading Systems, LLC, a company controlled and partially owned by David B. Rothrock and James R. Bell, two of our board members, in exchange for 565,000,000nonvoting Class B Units of Investview Financial Group Holdings, LLC (“Units”). This acquisition closed on September 3, 2021, and we acquired an office lease, furniture and fixtures, and Prodigio, a proprietary software-based trading platform with applications in the brokerage industry. The Units can be exchanged at any time, within 5years from the date of issuance, for 565,000,000shares of our common stock on a one-for-one basis and are subject to a 44 month lock up ~~period through 2025.~~period. The fair value of the consideration at the if-converted market value of the common shares was $58.9million based on the closing market price of $0.1532on the closing date of September 3, 2021, as discounted from $86.6million by 32% (or $27.7million) to reflect the significant lock up period.

The Company determined that as of the date of the acquisition, the fair value of the Prodigio Trading Platform software was $7.2 million. The difference between the value of the software asset and the consideration issued was driven by an increase in the valuation of the Class B Units between the execution of the original Securities Purchase Agreement in March 2021 which set the number of units to be issued as consideration and the closing of the transaction in September 2021, as well as the software’s lack of revenue generation and a readily available path to monetization through synergies with a broker-dealer ~~partner~~.partner. Accordingly, the Company recorded a non-cash loss on acquisition of $51.6 million as illustrated below.

In accordance with ASC Topic 855, Subsequent Events, we have evaluated subsequent events through the date of this filing and have determined that there are no subsequent events that require disclosure ~~except as noted below.~~other than the following:

Effective August 12, 2022 we entered into a Fourth Amendment to the Amended and Restated Securities Purchase Agreement dated as of November 9, 2020. The new amendment changes the deadlines for the fourth and fifth closings under the Agreement from December 31, 2022, to December 31, 2024.

ITEM 2 – MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The following discussion should be read in conjunction with our consolidated financial statements and notes to our financial statements included elsewhere in this report. This discussion contains forward-looking statements that involve risks and uncertainties. When the words “believe,” “expect,” “plan,” “project,” “estimate,” and similar expressions are used, they identify forward-looking statements. These forward-looking statements are based on management’s current beliefs and assumptions and information currently available to management, and involve known and unknown risks, uncertainties, and other factors that may cause the actual results, performance, or achievements to be materially different from any future results, performance, or achievements expressed or implied by these forward-looking statements. Information concerning factors that could cause our actual results to differ materially from these forward-looking statements can be found in our periodic reports filed with the Securities and Exchange Commission (“SEC”). The forward-looking statements included in this report are made only as of the date of this report. We disclaim any obligation to update any forward-looking statements whether as a result of new information, future events, or otherwise.

Three Months Ended ~~March 31,~~June 30, 2022 Compared to Three Months Ended ~~March 31,~~June 30, 2021

	Three Months Ended March 31,				Increase			Three Months Ended June 30,				Increase
	2022		2021		(Decrease)			2022		2021		(Decrease)
	(unaudited)		(unaudited)					(unaudited)		(unaudited)
Subscription revenue, net of refunds, incentives, credits, and chargebacks	$	13,730,670	$	7,949,717	$	5,780,953		$	11,104,539	$	10,849,697	$	254,842
Mining revenue		3,576,973		8,337,359		(4,760,386	)		3,058,144		8,371,562		(5,313,418	)
Cryptocurrency revenue		440,416		764,862		(324,446	)		516,960		6,405,306		(5,888,346	)
Fee revenue		-		2,032		(2,032	)
Miner repair revenue									80,110		-		80,110
Digital wallet revenue									5,868		-		5,868
Total revenue, net	$	17,748,059	$	17,053,970	$	694,089		$	14,765,621	$	25,626,565	$	(10,860,944	)

Revenue, net, ~~increased $694,089,~~decreased $10,860,944, or 4%42%, from ~~$17,053,970~~$25,626,565 for the three months ended ~~March 31,~~June 30, 2021, to ~~$17,748,059~~$14,765,621 for the three months ended ~~March 31,~~June 30, 2022. The ~~increase~~decrease can be explained by a$5.3 million and $5.8 million decreases in our mining revenue and cryptocurrency revenue, respectively, offset by a $255 thousand increase in our net subscription ~~revenue, offset by a $4.8 million decrease in our mining revenue, and a $324 thousand decrease in our cryptocurrency~~ revenue. The ~~$5.8 million (73%~~$255 thousand (2%) increase in subscription revenue was due to significant product enhancements and expansion into new markets globally, resulting in substantial growth in our membership; the ~~$4.8~~$5.3 million ~~(57%~~(63%) decrease in mining revenue was a result of ~~a 27%~~the decrease in the value of Bitcoin and an increase in the ~~average global~~ Bitcoin mining difficulty ~~rate, scheduled~~levels, as well as, older and less efficient Bitcoin mining equipment ~~maintenance and upgrades and over a 9% decrease in~~taken offline for repairs during the ~~average value of Bitcoin;~~period; and the ~~$324 thousand~~$5.8 million decrease in cryptocurrency revenue was due to an overall decrease in the number of sales of ~~NDAU, the world’s first adaptive digital currency.~~NDAU.

	Three Months Ended March 31,					Increase			Three Months Ended June 30,					Increase
	2022			2021		(Decrease)			2022			2021		(Decrease)
	(unaudited)			(unaudited)					(unaudited)			(unaudited)
Cost of sales and service	$	1,830,341		$	2,898,507	$	(1,068,166	)	$	1,898,140		$	2,186,152	$	(288,012	)
Commissions		7,383,688			5,084,879		2,298,809			6,445,793			8,782,421		(2,336,628	)
Selling and marketing		11,754			27,651		(15,897	)		23,511			39,849		(16,338	)
Salary and related		1,215,263			1,190,141		25,122			1,641,345			1,372,325		269,020
Professional fees		978,975			650,481		328,494			770,345			661,884		108,461
Impairment expense		-			534,438		(534,438	)		6,383			-		6,383
Loss (gain) on disposal of assets		(24,300	)		-		(24,300	)		(247,209	)		-		(247,209	)
General and administrative		2,067,816			1,817,397		250,419			2,627,884			2,046,484		581,400
Total operating costs and expenses	$	13,463,537		$	12,203,494	$	1,260,043		$	13,166,192		$	15,089,115	$	(1,922,923	)

Operating costs ~~increased $1,260,043,~~decreased $1,922,923, or ~~10%~~13%, from ~~$12,203,494~~$15,089,115 for the three months ended ~~March 31,~~June 30, 2021, to ~~$13,463,537~~$13,166,192 for the three months ended ~~March 31,~~June 30, 2022. We experienced ~~an increase~~a decrease in commissions of $2.3 million, which was a result of ~~increases~~decreases in our ~~subscription revenue. This was offset by~~cryptocurrency revenue, a decrease in our cost of sales and services of ~~$1.1~~$288 thousand due to the relocation of our miners and a related decrease in our mining costs that included hosting, electrical and power costs, and a $247 thousand increase in gain on disposal of assets, where in the current period we sold assets with a total net book value of $371 thousand for cash of $618 thousand, with no similar sales occurring in the prior period. These decreases were offset by an increase in salary and related of $269 thousand as a result of general growth in the company, an increase in professional fees of $108 thousand due to higher legal fees, and an increase in general and administrative costs of $581 thousand which was mainly driven by depreciation, as we purchased and deployed additional mining equipment during the current period, partially offset by lower banking fees.

We recorded other expense of $1,063,392 for the three months ended June 30, 2022, which was a difference of $698,211, or 40%, from the prior period other expense of $1,761,603. The change is due to a realized loss recorded on cryptocurrency in the current period of $837 thousand compared to a realized loss of $1.3 million in the prior period, plus related party interest expense recorded in current period versus the prior period ($310 thousand for the three months ended June 30, 2022 compared to $760 thousand for the three months ended June 30, 2021), offset by a gain on fair value of derivative liability in the current period of $62 thousand compared to a gain of $237 thousand in the prior period.

Revenue, net, decreased $10,166,855, or 24%, from $42,680,535 for the six months ended June 30, 2021, to $32,513,680 for the six months ended June 30, 2022. The decrease can be explained by $10.1 million and $6.2 million decreases in our mining revenue and cryptocurrency revenue, respectively, offset by a $6.0 million increase in our net subscription revenue. The $6.0 million (32%) increase in subscription revenue was due to significant product enhancements and expansion into new markets globally, resulting in substantial growth in our membership; the $10.1 million (60%) decrease in mining revenue was a result of the decrease in the value of Bitcoin and an increase in the Bitcoin mining difficulty levels, as well as, older and less efficient Bitcoin mining equipment taken offline for repairs during the period; and the $6.2 million decrease in cryptocurrency revenue was due to an overall decrease in the number of sales of NDAU.

Operating costs decreased $662,880, or 2%, from $26,929,729 for the six months ended June 30, 2021, to $26,078,383 for the six months ended June 30, 2022. We experienced a decrease in our cost of sales and services of $1.4 million due to the relocation of our miners and a related decrease in our mining costs that included hosting, electrical and power ~~costs. We also recorded an increase in professional fees of $329 thousand due to higher legal fees. We recorded an increase in general and administrative~~ costs, of $250 thousand that could be fully explained by our increase in depreciation expense, as we had more miners that were placed in service during the current period when compared to the prior period. These increases were offset by a decrease in impairment expense of ~~$534~~$528 thousand where in the prior period we wrote-off $534 thousand of intangible assets as a result of recoverability issues, with ~~no similar write-offs~~only a $6 thousand write-off of fixed assets occurring in the current period, and a $272 thousand increase in gain on disposal of assets, where in the current period we sold assets with a total net book value of $375 thousand for cash of $647 thousand, with no similar sales occurring in the prior period. These decreases were offset by an increase in salary and related of $294 thousand as a result of general growth in the company, an increase in professional fees of $437 thousand due to higher legal fees, and an increase in general and administrative costs of $832 thousand which was mainly driven by depreciation, as we purchased and deployed additional mining equipment during the current period, partially offset by lower banking fees.

We recorded other expense of ~~$1,899,493~~$2,962,885 for the ~~three~~six months ended ~~March 31,~~June 30, 2022, which was a difference of ~~$2,133,581,~~$1,435,370, or ~~911%~~94%, from the prior period other ~~income~~expense of ~~$234,088.~~$1,527,515. The change is due to noa minimal gain on debt extinguishment recorded in the current period compared to a gain of ~~$408~~$412 thousand recorded in the prior period, a realized loss recorded on cryptocurrency in the current period of ~~$183 thousand~~$1.0 million compared to a realized ~~gain~~loss of ~~$524~~$759 thousand in the prior period, and more related party interest expense recorded in current period versus the prior period ($~~1.7~~2.0 million for the ~~three~~six months ended ~~March 31,~~June 30, 2022 compared to ~~$374 thousand~~$1.1 million for the ~~three~~six months ended ~~March 31,~~June 30, 2021). Amounts recorded in related party interest expense included the amortization of debt discounts, which was being recognized over the term of the debt, however, during the ~~three~~six months ended ~~March 31,~~June 30, 2022 we repaid two of our related party notes early, which resulted in the recognition of $1.2 million of the amortization of the related debt discount amounts into interest.

During the ~~three~~six months ended ~~March 31,~~June 30, 2022, we recorded net income of ~~$2,379,029~~$2,279,321 and generated ~~$4,071,715~~$4,491,640 in cash through our operating activities. We used this cash to fund operations, fund the purchase of ~~$6,016,210~~$11,187,053 worth of fixed assets, to repay ~~$2,267,885~~$2,493,013 worth of related party payable, and to repurchase shares for $1,724,008. As a result, our cash, cash equivalents, and restricted cash decreased by ~~$6,333,886~~$11,059,490 to ~~$26,283,020~~$21,557,416 as compared to $32,616,906 at the beginning of the fiscal year. As of ~~March 31,~~June 30, 2022, our current assets exceeded our current liabilities to result in working capital of ~~$17,532,592.~~$15,509,390.

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. Prior to September 20, 2021 we operated the Company on a March 31, fiscal year end. Effective September 30, 2021 we changed our fiscal year to December 31.

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~~six months ended ~~March 31,~~June 30, 2022, are not necessarily indicative of the operating results that may be expected for the filing of our December 31, 2022 Form 10-K. These unaudited condensed consolidated financial statements should be read in conjunction with the December 31, 2021 consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended December 31, 2021.

Most of our revenue is generated by subscription sales and payment is received at the time of purchase. We recognize subscription revenue in accordance with ASC 606-10 where revenue is measured based on a consideration specified in a contract with a customer and recognized when we satisfy the performance obligation specified in each contract. Our performance obligation is to provide services over a fixed subscription period; therefore, we recognize revenue ratably over the subscription period and deferred revenue is recorded for the portion of the subscription period subsequent to each reporting date. Additionally, we offer a designated trial period to first time subscription customers, during which a full refund can be requested if a customer does not wish to continue with the subscription. Revenues are deferred during the trial period as collection is not probable until that time has passed. Revenues are presented net of refunds, sales incentives, credits, and known and estimated credit card chargebacks. As of ~~March 31,~~June 30, 2022 and December 31, 2021 our deferred revenues were ~~$3,293,498~~$2,659,069 and $3,288,443, respectively.

We generate revenue from the sale of cryptocurrency packages to our customers through an arrangement with third-party suppliers. The various packages include different amounts of coin with differing rates of returns and terms and, in some cases prior to January 2022, include a product protection option that allows the purchaser to protect their initial purchase price. The protection allows the purchaser to obtain 50% of their purchase price at five years or 100% of their purchase price at ten years. Both the coin and ~~the~~ protection option are delivered by third-party suppliers.

Revenue generated for the ~~three~~six months ended ~~March 31,~~June 30, 2022 is as follows:

	Subscription Revenue			Cryptocurrency Revenue			Mining Revenue		Fee Revenue		Total			Subscription Revenue			Cryptocurrency Revenue			Mining Revenue		Miner Repair Revenue		Digital Wallet Revenue			Total
Gross billings/receipts	$	14,693,972		$	838,422		$	3,576,973	$	-	$	19,109,367		$	26,448,766		$	1,874,382		$	6,635,117	$	80,110	$	7,157		$	35,045,532
Refunds, incentives, credits, and chargebacks		(963,302	)		-			-		-		(963,302	)		(1,613,557	)		-			-		-		-			(1,613,557	)
Amounts paid to providers		-			(398,006	)		-		-		(398,006	)		-			(917,006	)		-		-		(1,289	)		(918,295	)
Net revenue	$	13,730,670		$	440,416		$	3,576,973	$	-	$	17,748,059		$	24,835,209		$	957,376		$	6,635,117	$	80,110	$	5,868		$	32,513,680

For the ~~three~~six months ended ~~March 31,~~June 30, 2022 foreign and domestic revenues were approximately ~~$12.0~~$21.9 million and ~~$5.7~~$10.6 million, respectively.

For the six months ended June 30, 2021 foreign and domestic revenues were approximately $19.4 million and $23.3 million, respectively.

Revenue generated for the three months ended ~~March 31, 2021~~June 30, 2022 is as follows:

For the three months ended ~~March 31,~~June 30, 2022 foreign and domestic revenues were approximately $9.9 million and $4.9 million, respectively.

For the three months ended June 30, 2021 foreign and domestic revenues were approximately ~~$7.6~~$11.8 million and ~~$9.4~~$13.8 million, respectively.

We have noted no recently issued accounting pronouncements that we have not yet adopted that we believe are applicable or would have a material impact on our financial statements.

We do not have any off-balance sheet arrangements that are reasonably likely to have a current or future effect on our financial condition, revenues, and results of operations, liquidity, or capital expenditures.

We are a smaller reporting company as defined by Rule 12b-2 of the Securities Exchange Act of 1934 and, as such, are not required to provide the information under this item.

Our management, with the participation of our acting Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15 under the Securities Exchange Act of 1934 (the “Exchange Act”) as of the end of the period covered by this Quarterly Report on Form 10-Q. In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives. In addition, the design of disclosure controls and procedures must reflect the fact that there are resource constraints and that management is required to apply its judgment in evaluating the benefits of possible controls and procedures relative to their costs.

Our disclosure controls and procedures are designed to provide reasonable, not absolute, assurance that the objectives of our disclosure control system are met. Because of inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that all control issues, if any, within a company have been detected. Our acting Chief Executive Officer and Chief Financial Officer have concluded, based on their evaluation as of the end of the period covered by this report, that our disclosure controls and procedures were effective.

There were no changes in our internal controls over financial reporting during the fiscal quarter ended ~~March 31,~~June 30, 2022, that have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting.

From time to time, the Company and our operating subsidiaries are involved in claims, proceedings and litigation, and subject to certain material risk factors, including those matters set forth in Item 3 of our Annual Report on Form 10-KT for the nine months ended December 31, 2021, as well as in any other reports filed by us with the Securities and Exchange Commission.

Our business could be negatively affected if any of the third-party providers of products or services offered through our membership packages default on their obligation to our customers.

We generate revenue from the sale of cryptocurrency packages to our customers through an arrangement with third-party suppliers, certain of which, until January 2022, included a product protection option provided by a third-party provider. According to marketing and legal documents provided by such third-party provider, the product protection would allow the purchaser to protect its initial purchase price by obtaining 50% of its purchase price at five years or 100% of its purchase price at ten years. In January 2022, we suspended any further offering of the product protection option in the cryptocurrency packages after the third-party provider was unable to comply with our standard vendor compliance protocols, citing certain offshore confidentiality entitlements. That suspension will remain in place until we are able to further validate the continued integrity of the product protection and the vendor’s ability to honor its commitments to our members. We cannot ensure that such third-party provider will comply with its contractual requirements to our customers or with applicable laws, rules, and regulations. Any significant failures by it could cause us to incur losses and could harm our reputation. In addition, failure of such third-party supplier to comply with its contractual requirements could cause our members to not achieve the level of return on their investments expected, and possibly expose us to claims that could adversely damage our reputation, and have an adverse effect on our business, financial condition, and operating results.

Loss of a critical banking relationship could adversely impact our business, operating results, and financial condition.

Financial institutions in the United States and globally may, as a result of the myriad of regulations or the risks of crypto assets generally, decide to not provide account or other financial services to us or the cryptocurrency industry generally. Our current banking partner has recently notified us that it will be terminating its relationship with us. Although no specific explanation was offered, we have reason to believe it was due to the commonly perceived banking risk associated with the handling funds generated within the cryptocurrency business. The loss of this banking partner may increase our operating costs as well as pose additional operational, logistical and security challenges as well as regulatory risks. As well, it may complicate our efforts to establish or maintain new banking relationships. Although we are cautiously optimistic that we will be able to find an alternative banking source, an inability to establish a suitable commercial banking relationship for more than the short-term could have a material adverse impact upon our business.

In addition to the information set forth in this Form 10-Q, you should carefully consider the risk factors discussed in Part I, Item 1A of our Annual Report on Form 10-KT for the nine months ended December 31, 2021.

~~None.~~On June 24, 2022, we undertook to restructure unvested incentive equity awards previously granted to our senior leadership team. The Company’s senior management team and board of directors unanimously agreed to surrender and terminate an aggregate of approximately 288 million outstanding unvested restricted shares in exchange for the issuance of options to purchase approximately 360 million shares, vesting in equal amounts over a five-year period, at an exercise price of $0.05 per share, or approximately a 66% premium over the closing price of the Company’s shares on Thursday, June 23, 2022. The exercise price and number of options into which the unvested restricted shares were surrendered (based on an exchange ratio of 1.25 to 1) were established by an independent valuation firm engaged by the Company that applied relevant valuation methodologies in a manner consistent with the Company’s recently completed December 31, 2021 audit. Of particular note, the shares issuable, if at all, upon exercise of the options, remain subject to the terms of the Company’s existing lock-up agreement through April 2025.

On August 12, 2022, we and DBR Capital, LLC, entered into a Fourth Amendment to the Amended and Restated Securities Purchase Agreement dated as of November 9, 2020 (the “Agreement”). The new amendment changes the deadlines for the fourth and fifth closings under the Agreement from December 31, 2022, to December 31, 2024. The fourth and fifth closings remain at the sole discretion of DBR Capital and we cannot provide any assurance that they will occur when contemplated or ever.

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Nevada		87-0369205
(State or other jurisdiction of incorporation)		(I.R.S. Employer Identification No.)

Large accelerated filer ☐	Accelerated filer ☐
Non-accelerated filer ☒	Smaller reporting company ☒
Emerging growth company ☐

PART I – FINANCIAL INFORMATION	3
ITEM 1 – FINANCIAL STATEMENTS	3
Condensed Consolidated Balance Sheets as of ~~March 31,~~June 30, 2022 (Unaudited) and December 31, 2021	3
Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss) for the Three and Six Months Ended ~~March 31,~~June 30, 2022 and 2021 (Unaudited)	4
Condensed Consolidated Statements of Stockholders’ Equity (Deficit) for the Three and Six Months Ended ~~March 31,~~June 30, 2022 and 2021 ~~and 2020~~ (Unaudited)	5
Condensed Consolidated Statements of Cash Flows for the ~~Three~~Six Months Ended ~~March 31,~~June 30, 2022 and 2021 (Unaudited)	6
Notes to Condensed Consolidated Financial Statements as of ~~March 31,~~June 30, 2022 (Unaudited)	7
ITEM 2 – MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	2123
ITEM 3 – QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	2529
ITEM 4 – CONTROLS AND PROCEDURES	2529
PART II – OTHER INFORMATION	2529
ITEM 1 – LEGAL PROCEEDINGS	2529
ITEM 1.A – RISK FACTORS	2629
ITEM 2 – UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	2630
ITEM 3 – DEFAULTS UPON SENIOR SECURITIES	2630
ITEM 4 – MINE SAFETY DISCLOSURES	2630
ITEM 5 – OTHER INFORMATION	2630
ITEM 6 – EXHIBITS	2630
SIGNATURE PAGE	2832

		March 31, 2022				December 31, 2021
Euro to USD			1.1074				1.1371

	Level 1:	Inputs that are quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity can access.

	Level 2:	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the asset or liability, including:

Title of each class		Trading Symbol(s)		Name of each exchange on which registered

	-	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.

	June 30, 2022		December 31, 2021
Raw materials	$	226,503	$	-
Work in process		73,323		-
Finished goods		-		-
Total inventory	$	299,826	$	-

[1]	On April 27, 2020, we received proceeds of $1,300,000 from DBR Capital, LLC, an entity controlled by members of our Board of Directors, and entered into a convertible promissory note. The note is secured by shares held by officers and majority shareholders of the Company. The note bears interest at ~~20%~~20% per annum, payable monthly, and the principal is due and payable on April 27, 2030. Per the original terms of the agreement the note was convertible into common stock at a conversion price of $0.01257 per share, which was amended on November 9, 2020 to reduce the conversion price to $0.007 per share. At inception we recorded a beneficial conversion feature and debt discount of $1,300,000. During the three months ended ~~March 31,~~June 30, 2022, we recognized $~~32,037~~64,430 of the debt discount into interest expense, as well as expensed an additional $~~65,004~~130,008 of interest expense on the note, all of which was repaid during the period.

[2]	On May 27, 2020, we received proceeds of $700,000 from DBR Capital, LLC, an entity controlled by members of our Board of Directors, and entered into a convertible promissory note. The note is secured by shares held by officers and majority shareholders of the Company. The note bears interest at ~~20%~~20% per annum, payable monthly, and the principal is due and payable on April 27, 2030. Per the original terms of the agreement the note was convertible into common stock at a conversion price of $0.01257 per share, which was amended on November 9, 2020 to reduce the conversion price to $0.007 per share. At inception we recorded a beneficial conversion feature and debt discount of $700,000. During the ~~three~~six months ended ~~March 31,~~June 30, 2022, we recognized $~~17,394~~34,981 of the debt discount into interest expense as well as expensed an additional $~~35,001~~70,002 of interest expense on the note, all of which was repaid during the period.

[3]	On November 9, 2020, we received proceeds of $1,300,000 from DBR Capital, LLC, an entity controlled by members of our Board of Directors, and entered into a convertible promissory note. The note is secured by shares held by officers and majority shareholders of the Company. The note bears interest at ~~38.5%~~38.5% per annum, made up of a ~~25%~~25% interest rate per annum and a facility fee of ~~13.5%~~13.5% per annum, payable monthly beginning February 1, 2021, and the principal is due and payable on April 27, ~~2030~~.2030. Per the terms of the agreement the note is convertible into common stock at a conversion price of $0.007 per share. At inception we recorded a beneficial conversion feature and debt discount of $1,300,000. During the ~~three~~six months ended ~~March 31,~~June 30, 2022, we recognized $~~33,854~~68,084 of the debt discount into interest expense as well as expensed an additional $~~125,124~~150,248 of interest expense on the note, all of which was repaid during the period.

[4]	On December 15, 2020, we received proceeds of $154,000 from Wealth Engineering, an entity controlled by members of our management team and Board of Directors, and entered into a promissory note for $600,000. The term of the note requires monthly repayments of $20,000 per month for 30 months. At inception we recorded a debt discount of $446,000 representing the difference between the cash received and the total amount to be repaid. During the ~~three~~six months ended ~~March 31,~~June 30, 2022, we recognized the remaining $259,678 of the debt discount into interest expense and repaid the remaining $340,000 of the debt.

[1]	In April 2020 we received proceeds of $500,000 from a loan entered into with the U.S. Small Business Administration. Under the terms of the loan interest is to accrue at a rate of ~~3.75%~~3.75% per annum and installment payments of $2,437 monthly will begin twelve months from the date of the loan, with all interest and principal due and payable thirty years from the date of the loan. During the ~~three~~six months ended ~~March 31,~~June 30, 2022 we recorded $~~4,623~~9,298 worth of interest on the loan.

[2]	During the year ended March 31, 2021 we entered into notes with third parties for $19,089,500 in exchange for the cancellation of APEX leases previously entered into, which resulted in our purchase of all rights and obligations under the leases. We agreed to settle a portion of the debt during the year ended March 31, 2021, at a discount to the original note terms offered, by making lump sum payments, issuing shares of our common stock, issuing shares of our preferred stock, and issuing cryptocurrency. The remaining notes are all due December 31, 2024 and have a fixed monthly payment that is equal to ~~75%~~75% of the face value of the note, divided by 48 months. The monthly payments began the last day of January 2021 and continue until December 31, 2024 when the last monthly payment will be made, along with a balloon payment equal to ~~25%~~25% of the face value of the note, to extinguish the debt. During the ~~three~~six months ended ~~March 31,~~June 30, 2022 we repaid a portion of the debt with cash payments of $~~269,362~~479,703 and issuances of cryptocurrency valued at $~~495,518~~991,050.

Risk free interest rate	~~0.97~~2.99 - ~~1.26~~2.99%	%
Expected life in years	~~3.34~~3.09 - ~~4.25~~4.00
Expected volatility	~~199~~183% - ~~207~~205%	%


Purchase price (fair value of Units)	$	58,859,440
Intangible asset (Prodigio software)		7,240,000
Loss on asset acquisition	$	51,619,440

Exhibit Number*	Title of Document	Location

Item 10	Material Contracts

10.98	Separation and Release Agreement by and among Investview, Inc., and Mario Romano and Wealth Engineering, LLC, dated as of January 6, 2022	Incorporated by reference to the Current Report on Form 8-K filed on January 10, 2022

10.99	Separation and Release Agreement by and among Investview, Inc., and Annette Raynor and Wealth Engineering, LLC, dated as of January 6, 2022	Incorporated by reference to the Current Report on Form 8-K filed on January 10, 2022

10.100	Employment Agreement between Investview, Inc., and Victor M. Oviedo, dated as of February 10, 2022	Incorporated by reference to the Current Report on Form 8-K filed on February 23, 2022

Exhibit Number*	~~Title of Document~~	~~Location~~

10.101	Indemnification Agreement between Investview, Inc., and Victor M. Oviedo, dated as of February 10, 2022	Incorporated by reference to the Current Report on Form 8-K filed on February 23, 2022

10.102	Victor M. Oviedo Joinder to Lock-Up Agreement dated March 22, 2021	Incorporated by reference to the Current Report on Form 8-K filed on February 23, 2022

10.103	Employment Agreement between Investview, Inc., and James R. Bell, dated as of February 22, 2022	Incorporated by reference to the Current Report on Form 8-K filed on February 23, 2022

10.104	Employment Agreement between Investview, Inc., and Myles Gill, dated as of February 21, 2022	Incorporated by reference to the Current Report on Form 8-K filed on February 23, 2022

10.105	Myles P. Gill Joinder to Lock-Up Agreement dated March 22, 2021	Incorporated by reference to the Current Report on Form 8-K filed on February 23, 2022

10.106	Form of Executive Indemnification Agreement in Use as of February 2022	Incorporated by reference to the Current Report on Form 8-K filed on February 23, 2022

10.107	Investview, Inc., 2022 Incentive Plan

10.108	Fourth Amendment to Amended and Restated Securities Purchase Agreement dated as of November 9, 2020	This filing.

Item 31	Rule 13a-14(a)/15d-14(a) Certifications

31.01	Certification of Acting Principal Executive Officer Pursuant to Rule 13a-14	This filing.

31.02	Certification of Principal Financial Officer Pursuant to Rule 13a-14	This filing.

Item 32	Section 1350 Certifications

32.01	Certification of Acting Chief Executive Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	This filing.

32.02	Certification of Chief Financial Officer Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	This filing.

Item 101***	Interactive Data File

101.INS	Inline XBRL Instance Document	This filing.

101.SCH	Inline XBRL Taxonomy Extension Schema	This filing.

101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase	This filing.

101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase	This filing.

101.LAB	Inline XBRL Taxonomy Extension Label Linkbase	This filing.

101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase	This filing.

104	Cover Page Interactive Data File (embedded within the Inline XBRL document)	This filing.

*	All exhibits are numbered with the number preceding the decimal indicating the applicable SEC reference number in Item 601 and the number following the decimal indicating the sequence of the particular document. Omitted numbers in the sequence refer to documents previously filed as an exhibit.

***	Users of this data are advised that, pursuant to Rule 406T of Regulation S-T, these interactive data files are deemed not filed or part of a registration statement or Annual Report for purposes of Sections 11 or 12 of the Securities Act of 1933 or Section 18 of the Exchange Act of 1934 and otherwise are not subject to liability.

	INVESTVIEW, INC.

Dated: ~~May 23,~~August 15, 2022	By:	/s/ Victor M. Oviedo
		Victor M. Oviedo
		Chief Executive Officer
		(Principal Executive Officer)

Dated: ~~May 23,~~August 15, 2022	By:	/s/ Ralph R. Valvano
		Ralph R. Valvano
		Chief Financial Officer
		(Principal Financial Officer and Accounting Officer)