Investview (INVU) 10-Q 14 Feb 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Dec. 31, 2017	Feb. 14, 2018
Document and Entity Information:
Entity Registrant Name	INVESTVIEW, INC.
Document Type	10-Q
Document Period End Date	Dec. 31, 2017
Trading Symbol	invu
Amendment Flag	false
Entity Central Index Key	862,651
Current Fiscal Year End Date	--03-31
Entity Common Stock, Shares Outstanding		2,163,995,618
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Incorporation, Date of Incorporation	Apr. 20, 2005
Entity Incorporation, State Country Name	Nevada

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2017	Mar. 31, 2017
Current assets:
Cash and cash equivalents	$ 150,172	$ 1,616
Prepaid assets	5,404
Receivables	265,213	444,610
Short term advances	10,000	10,000
Short term advances - related party	24,994
Other current assets	496,176	0
Total current assets	951,959	456,226
Fixed assets, net	8,525	10,235
Other assets:
Long term license agreement, net	2,170,705
Deposits	4,500	6,000
Total other assets	2,175,205	6,000
Total assets	3,135,689	472,461
Current liabilities:
Accounts payable and accrued liabilities	1,716,668	1,370,972
Deferred revenue	599,087	433,298
Related party payables	219,025	805,895
Debt, current portion	349,033	2,093,745
Total current liabilities	2,883,813	4,703,910
Total liabilities	2,883,813	4,703,910
Commitments and contingencies
STOCKHOLDERS' EQUITY (DEFICIT)
Preferred stock, par value: $0.001; 10,000,000 shares authorized, none issued and outstanding as of December 31, 2017 and March 31, 2017
Common stock, par value $0.001; 5,000,000,000 shares authorized; 2,148,995,618 and 125,889,455 issued and 2,148,994,318 and 125,888,155 outstanding as of December 31, 2017 and March 31, 2017, respectively	2,148,996	125,890
Additional paid in capital	16,349,911	805,637
Treasury stock, 1,300 shares	(8,589)	(8,589)
Accumulated deficit	(18,238,442)	(5,154,387)
Total stockholders' equity (deficit)	251,876	(4,231,449)
Total liabilities and stockholders' equity (deficit)	$ 3,135,689	$ 472,461

CONSOLIDATED BALANCE SHEETS PAR

CONSOLIDATED BALANCE SHEETS PARENTHETICAL - $ / shares	Dec. 31, 2017	Mar. 31, 2017
CONSOLIDATED BALANCE SHEETS PARENTHETICAL
Preferred stock par value	$ 0.001	$ 0.001
Preferred stock shares authorized	10,000,000	10,000,000
Preferred stock shares issued
Preferred stock shares outstanding
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	5,000,000,000	2,000,000,000
Common stock shares issued	2,148,995,618	125,889,455
Common stock shares outstanding	2,148,994,318	125,888,155
Treasury shares	1,300	1,300

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Revenue:
Subscription revenue, net of refunds, incentives, credits, and chargebacks	$ 3,395,892	$ 3,180,569	$ 9,988,999	$ 10,212,957
Cryptocurrency mining service revenue, net of amounts paid to supplier	540,006		540,006
Total revenue, net	3,935,898	3,180,569	10,529,005	10,212,957
Operating costs and expenses:
Cost of sales and service	6,207,839	179,145	6,525,135	662,136
Commissions	2,941,242	1,881,461	8,379,807	7,422,215
Selling and marketing	55,906	50,076	324,502	394,768
Salary and related	449,779	371,913	1,306,272	1,382,880
Professional fees	1,144,239	197,913	1,969,265	587,654
Selling, general and administrative	522,474	334,546	1,354,862	988,351
Total operating costs and expenses	11,321,479	3,015,053	19,859,843	11,438,003
Net income (loss) from operations	(7,385,581)	165,516	(9,330,838)	(1,225,046)
Other income (expense):
Loss on debt extinguishment			(2,767,422)
Loss on spin-off of operations			(1,118,609)
Realized and unrealized gain on cryptocurrency	264,486		264,486
Interest expense - related parties	(12,500)	(42,145)	(30,500)	(142,540)
Interest expense	(1,710)	(95,720)	(78,613)	(95,720)
Other income (expense)	219	(11,679)	(1,483)	(11,658)
Total other income (expense)	250,495	(149,545)	(3,732,141)	(249,919)
Income (loss) before income taxes	(7,135,086)	15,971	(13,062,979)	(1,474,965)
Income tax expense	(7,736)	(95)	(21,076)	(215)
Net income (loss)	$ (7,142,822)	$ 15,876	$ (13,084,055)	$ (1,475,180)
Income (loss) per common share, basic and diluted	$ 0	$ 0	$ (0.01)	$ (0.04)
Weighted average number of common shares outstanding, basic and diluted	2,074,489,983	48,159,976	1,828,597,169	32,921,458

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	9 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (13,084,055)	$ (1,475,180)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation	1,710	1,710
Stock issued for services and license agreement	6,788,449
Debt issuance costs - related party		135,040
Loss on spin-off of operations	1,118,609
Loss on debt settlement	2,767,422
Realized and unrealized gain on cryptocurrency	(264,486)
Changes in operating assets and liabilities:
Change in receivables	329,397	(298,469)
Change in prepaid assets		(1,000)
Change in deposits	1,500	(1,500)
Change in short term advances from related parties	(24,994)
Change in other current assets	(231,690)
Change in accounts payable and accrued liabilities	(80,907)	1,059,387
Change in deferred revenue	159,982	(38,308)
Change in accrued interest	76,722	95,720
Change in accrued interest - related parties	30,500
Net cash used in operating activities	(2,411,841)	(522,600)
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash received in reverse acquisition	3,550
Net cash provided by investing activities	3,550
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from related parties	473,380	835,788
Repayments for related party payables	(1,000,750)	(829,375)
Proceeds from debt	1,675,000	750,000
Repayments for debt	(1,272,559)	(147,388)
Proceeds from the sale of stock	2,696,776	25,000
Payments for offering cost	(15,000)
Dividends paid		(180,587)
Net cash provided by financing activities	2,556,847	453,438
Net increase (decrease) in cash and cash equivalents	148,556	(69,162)
Cash and cash equivalents-beginning of period	1,616	70,298
Cash and cash equivalents-end of period	150,172	1,136
Cash paid during the period for:
Interest	117,500	96,645
Income taxes	21,076	$ 215
Non cash investing and financing activities:
Common stock issued for reverse acquisition	662,048
Common Stock issued in settlement of related party payables	90,000
Common stock issued in settlement of debt	2,232,606
Common stock issued for prepaid services and long term license agreement	2,176,109
Cancellation of Shares	250
Liability for offering cost	250,000
Shares issued for offering cost	$ 4,274

Note 1 - Organization and Natur

Note 1 - Organization and Nature of Business	9 Months Ended
	Dec. 31, 2017
Notes
Note 1 - Organization and Nature of Business	NOTE 1–ORGANIZATION AND NATURE OF BUSINESS Organization Investview, Inc. was incorporated on April 20, 2005, under the laws of the state of Nevada as Uintah Mountain Copper Company. Thereafter, we merged with a Utah corporation with the same name. On June 1, 2006, we changed our name to Voxpath Holding, Inc. Effective September 18, 2006, we merged with, and changed our name to, TheRetirementSolution.Com, Inc. On September 22, 2008, we merged with, and changed our name to, Global Investor Services, Inc. On March 26, 2012, we merged with, and changed our name to, InvestView, Inc. In connection with that merger, we reverse-split our outstanding common stock 200-to-one. On March 31, 2017, we entered into a Contribution Agreement with the members of Wealth Generators, LLC, a limited liability company (“Wealth Generators”), pursuant to which the Wealth Generators members agreed to contribute 100% of the outstanding securities of Wealth Generators in exchange for an aggregate of 1,358,670,942 shares of our common stock. The closing of the Contribution Agreement was effective April 1, 2017, and Wealth Generators became our wholly owned subsidiary and the former members of Wealth Generators became our stockholders and control the majority of our outstanding common stock (see Note 5). 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. Nature of Business Through our wholly owned subsidiary, Wealth Generators, we provide research, education, and investment tools designed to assist the self-directed investor in successfully navigating the financial markets. These services include research, trade alerts, and live trading rooms that include instruction in equities, options, FOREX, ETFs, binary options, crowdfunding and cryptocurrency mining services and sector education. In addition to trading tools and research, 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/research along with the personal finance management suite enabling an individual complete access to the information necessary to cultivate and manage his or her financial situation. Four packages are available through a monthly subscription that can be cancelled at any time at the discretion of the customer. A unique component of the product marketing plan is the distribution method whereby all subscriptions are sold via current participating customers who choose to distribute and sell the services by participating in the bonus plan. The bonus plan participation is purely optional but enables individuals to create an additional income stream to further support their personal financial goals and objectives.

Note 2 - Summary of Significant

Note 2 - Summary of Significant Accounting Policies	9 Months Ended
	Dec. 31, 2017
Notes
Note 2 - Summary of Significant Accounting Policies	NOTE 2–SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation 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 and nine months ended December 31, 2017, are not necessarily indicative of the operating results that may be expected for the year ending March 31, 2018. These unaudited condensed consolidated financial statements should be read in conjunction with the March 31, 2017 consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended March 31, 2017, as well as our Form 8-K/A filed on June 30, 2017. Principles of Consolidation The consolidated financial statements include the accounts of Investview, Inc., and our wholly owned subsidiaries, Wealth Generators, LLC, Investment Tools & Training, LLC, Razor Data Corp., and SAFE Management, LLC. All significant, intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of these unaudited condensed consolidated 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. Revenue Recognition We recognize revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), subtopic 605-10, Revenue Recognition (“ASC 605-10”), which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. The majority of our revenue is generated by subscription sales and payment is received at the time of purchase. We recognize revenue for subscription sales 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 10-day trial period to subscription customers, during which a full refund can be requested if a customer does not like the product. Revenues are deferred during the trial period as collectability cannot be reasonably assured until that time has passed. Revenues are presented net of refunds, sales incentives, credits, and known and estimated credit card chargebacks. We generate revenue from the sale of cryptocurrency mining services to our customers through our arrangement with a third-party supplier. We report net revenue retained at the time of purchase which represents our fees earned as an agent. Revenue generated for the nine months ended December 31, 2017 and 2016 is as follows: December 31, 2017 December 31, 2016 Subscription Revenue Cryptocurrency Mining Revenue Total Subscription Revenue Cryptocurrency Mining Revenue Total Gross revenue $ 10,371,884 $ 1,336,895 $ 11,708,779 $ 10,671,699 $ - $ 10,671,699 Refunds, incentives, credits, and chargebacks (382,885 ) - (382,885 ) (458,742 ) - (458,742 ) Amounts paid to supplier - (796,889 ) (796,889 ) - - - Net revenue $ 9,988,999 $ 540,006 $ 10,529,005 $ 10,212,957 $ - $ 10,212,957 Revenue generated for the three months ended December 31, 2017 and 2016 is as follows: December 31, 2017 December 31, 2016 Subscription Revenue Cryptocurrency Mining Revenue Total Subscription Revenue Cryptocurrency Mining Revenue Total Gross revenue $ 3,660,708 $ 1,336,895 $ 4,997,603 $ 3,595,997 $ - $ 3,595,997 Refunds, incentives, credits, and chargebacks (264,816 ) - (264,816 ) (415,428 ) - (415,428 ) Amounts paid to supplier - (796,889 ) (796,889 ) - - - Net revenue $ 3,395,892 $ 540,006 $ 3,935,898 $ 3,180,569 $ - $ 3,180,569 Cryptocurrencies We hold cryptocurrency-denominated assets (“cryptocurrencies”) and include them in our consolidated balance sheet as other current assets. We record cryptocurrencies at fair market value and recognize the change in the fair value of our cryptocurrencies as an unrealized gain or loss in the consolidated statement of operations combined with our realized gains or losses on cryptocurrency transactions. As of December 31, 2017 and March 31, 2017 the fair value of our cryptocurrencies was $496,176 and $0, respectively. During the three and nine months ending December 31, 2017 we recorded $264,486 as a total realized and unrealized gain on cryptocurrency. We recorded no gain or loss on cryptocurrencies during the three and nine months ended December 31, 2016. Long-Lived Assets – License Agreement The Company accounts for its long-term license agreement in accordance with 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. Further, ASC subtopic 350-30 requires an intangible asset to be amortized over its useful life. ASC subtopic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value. Fair Value of Financial Instruments 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. GAAP provides for a three-level hierarchy of inputs to valuation techniques used to measure fair value, defined as follows: 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: – 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 – Inputs that are derived principally from or corroborated by observable market data by correlation or other means Level 3: Inputs that are unobservable and reflect the management’s own assumptions about the assumptions market participants would use in pricing the asset or liability based on the best information available in the circumstances (e.g., internally derived assumptions surrounding the timing and amount of expected cash flows). Our financial instruments consist of cash, accounts receivable, and accounts payable. We have determined that the book value of our outstanding financial instruments as of December 31, 2017 (unaudited) and March 31, 2017, approximates the fair value due to their short-term nature. 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, 2017: Level 1 Level 2 Level 3 Total Cryptocurrencies $ 496,176 $ - $ - $ 496,176 Total Assets $ 496,176 $ - $ - $ 496,176 Total Liabilities $ - $ - $ - $ - 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, 2017: Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Total Liabilities $ - $ - $ - $ - Net Income (Loss) per Share We follow ASC subtopic 260-10, Earnings Per Share (“ASC 260-10”) specifying the computation, presentation, and disclosure requirements of earnings per share information. Basic loss per share has been calculated based upon the weighted average number of common shares outstanding. Convertible debt, stock options, and warrants have been excluded as common stock equivalents in the diluted loss per share because their effect is anti-dilutive on the computation. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: December 31, 2017 December 31, 2016 Convertible notes payable - 26,677,398 Options to purchase common stock 35,000 40,000 Warrants to purchase common stock 6,522,310 6,534,810 Totals 6,557,310 33,252,208

Note 3 - Recent Accounting Pron

Note 3 - Recent Accounting Pronouncements	9 Months Ended
	Dec. 31, 2017
Notes
Note 3 - Recent Accounting Pronouncements	NOTE 3–RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 creates a new topic in the ASC Topic 606 and establishes a new control-based revenue recognition model, changes the basis for deciding when revenue is recognized over time or at a point in time, provides new and more detailed guidance on specific topics, and expands and improves disclosures about revenue. In addition, ASU 2014-09 adds a new subtopic to the Codification, ASC Subtopic 340-40, Other Assets and Deferred Costs: Contracts with Customers, to provide guidance on costs related to obtaining a contract with a customer and costs incurred in fulfilling a contract with a customer that are not in the scope of another ASC topic. The guidance in ASU 2014-09 is effective for public entities for annual reporting periods beginning after December 15, 2017, including interim periods therein. Management is in the process of assessing the impact of ASU 2014-09 on our financial statements.

Note 4 - Going Concern and Liqu

Note 4 - Going Concern and Liquidity	9 Months Ended
	Dec. 31, 2017
Notes
Note 4 - Going Concern and Liquidity	NOTE 4–GOING CONCERN AND LIQUIDITY 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. We have incurred significant recurring losses, which have resulted in an accumulated deficit of $18,238,442 as of December 31, 2017, along with a net loss of $13,084,055 and net cash used in operations of $2,411,841 for the nine months ended December 31, 2017. Additionally, as of December 31, 2017, we had cash of $150,172 and a working capital deficit of $1,931,854. These factors raise substantial doubt about our ability to continue as a going concern. Historically we have relied on increasing revenues and new debt financing to pay for operational expenses and debt as it came due. During the nine months ended December 31, 2017, we raised $473,380 in cash proceeds from related parties, $1,675,000 in cash proceeds from new lending arrangements, and $2,696,776 from the sale of common stock. Additionally, during the nine months ended December 31, 2017, we have exchanged $2,232,606 worth of debt into shares of common stock. Going forward we plan to reduce obligations with cash flow provided by operations and pursue additional debt and equity financing, however, we cannot assure that funds will be available on terms acceptable to us, or if available, will be sufficient to enable us to fully complete our development activities or sustain operations. Nevertheless, the shortage of working capital adversely affects our ability to develop or participate in activities that promote our business, because a substantial portion of cash flow goes to reduce debt rather than to advance operating activities. Accordingly, the accompanying financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America, which contemplate our continuation as a going concern and the realization of assets and satisfaction of liabilities in the normal course of business. The carrying amounts of assets and liabilities presented in the financial statements do not necessarily purport to represent realizable or settlement values. The financial statements do not include any adjustment that might result from the outcome of this uncertainty.

Note 5 - Reverse Acquisition

Note 5 - Reverse Acquisition	9 Months Ended
	Dec. 31, 2017
Notes
Note 5 - Reverse Acquisition	NOTE 5–REVERSE ACQUISITION Effective April 1, 2017, we entered into a Contribution Agreement with Wealth Generators, pursuant to which the Wealth Generators members agreed to contribute 100% of the outstanding securities of Wealth Generators in exchange for an aggregate of 1,358,670,942 shares of our common stock. Following the closing, Wealth Generators became our wholly owned subsidiary and the Wealth Generators members became our stockholders and control the majority of our outstanding common stock. The transaction was accounted for as a reverse acquisition using the acquisition method of accounting in accordance with the FASB (ASC Topic 805). Wealth Generators is the acquirer solely for financial accounting purposes. The following table summarizes the purchase accounting for the fair value of the assets acquired and liabilities assumed at the date of the reverse acquisition: Cash $ 3,550 Receivables 150,000 Total assets acquired 153,550 Accounts payable and accrued liabilities 456,599 Due to former management 127,199 Debt 26,314 Total liabilities assumed [1] 610,112 Net liabilities assumed 456,562 Consideration [2] 662,047 Goodwill $ 1,118,609 [1] In conjunction with the reverse acquisition, we entered into an assignment and assumption agreement wherein we issued 24,914,348 shares of our common stock to Alpha Pro Asset Management Group, LLC (“Alpha Pro”), an entity affiliated with the prior members of management, in exchange for Alpha Pro’s assumption of $482,588 in liabilities. Accordingly, the shares issued for debt were accounted for the moment before the reverse acquisition, and the $482,588 in liabilities have been excluded from the total liabilities assumed shown here. [2] The fair value of the consideration effectively transferred was measured based on the fair value of 150,465,339 shares that were outstanding immediately before the transaction. Using the closing market price of $0.0044 per share on March 31, 2017, consideration was valued at $662,047. The table below represents the pro forma revenue and net loss for the nine months ended December 31, 2017 and 2016, assuming the reverse acquisition had occurred on April 1, 2016, pursuant to ASC Subtopic 805-10-50. This pro forma information does not purport to represent what the actual results of our operations would have been had the reverse acquisition occurred on this date nor does it purport to predict the results of operations for future periods: Nine Months Ended December 31, 2017 2016 Revenues [1] $ 10,529,005 $ 10,212,957 Net Loss [1] $ (13,084,055 ) $ (2,200,626 ) Loss per common share [1] $ (0.01 ) $ (0.07 ) [1] 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. As a result of the Acquisition Agreement with Market Trend Strategies, we wrote off goodwill of $1,118,609 and recorded a gain on the settlement of debt of $419,139 representing the assumed liabilities.

Note 6 - Related Party Transact

Note 6 - Related Party Transactions	9 Months Ended
	Dec. 31, 2017
Notes
Note 6 - Related Party Transactions	NOTE 6–RELATED-PARTY TRANSACTIONS Our related-party payables consisted of the following: December 31, 2017 March 31, 2017 Short-term advances [1] $ 65,130 $ 100,000 Revenue-based Funding Agreement entered into on 11/8/15 [2] - 180,000 Short-term Promissory Note entered into on 9/13/16 [3] 153,000 150,000 Promissory Note entered into on 11/15/16 [4] 895 895 Promissory Note entered into on 3/15/17 [5] - 375,000 $ 219,025 $ 805,895 [1] We periodically receive advances for operating funds from our current majority shareholders (former members of Wealth Generators prior to the reverse acquisition) and other related parties, including entities that are owned, controlled, or influenced by our owners or management. These advances are due on demand, generally have no interest or fees associated with them, and are unsecured. During the nine months ending December 31, 2017, we received $473,380 in cash proceeds from advances and repaid related parties $508,250. [2] On November 16, 2015, then a majority member of Wealth Generators (pre-reverse acquisition) and currently a majority shareholder advanced funds of $150,000 under a Revenue-based Funding Agreement, which required that beginning December 30, 2015, we would pay an amount equal to 2% of our top-line revenue generated from the prior month to pay down the loan until the lender had received $450,000. During the nine months ending December 31, 2017, we agreed to issue 10,000,000 shares of common stock to extinguish $90,000 in debt and to pay $15,000 per month for six months, for a total of $90,000, under a Conversion Agreement. We repaid $90,000 in cash during the nine months ending December 31, 2017. [3] A member of the senior management team has continuously advanced funds of $150,000 at various times, beginning on September 14, 2016, under short-term promissory notes. All of the notes carry the same terms, have a fixed interest payment of $7,500, and are generally due in less than four weeks. Under this arrangement, during the nine months ended December 31, 2017, we incurred $18,000 of loan fees and repaid $15,000. Subsequent to December 31, 2017 the Company modified the promissory note then outstanding such that the debt would be repaid in three equal installments of $53,000 where $50,000 would be applied towards principal and $3,000 would be applied towards interest. Payments are to be made in January, February, and March of 2018. [4] We entered into a Promissory Note for $94,788 with a company owned by immediate family members of two members of our executive management team. Funds were advanced to us on November 16 and December 16, 2016 in the amounts of $78,750 and $16,038, respectively. The Promissory Note has a 12-month term, an annual interest rate of 8%, and no prepayment penalty. During the year ending March 31, 2017, we incurred $895 in interest expense on the note and repaid the entire principal balance of $94,788. [5] A company that was a majority member of Wealth Generators (pre-reverse acquisition) and is currently a majority shareholder entered into a Promissory Note in the amount of $300,000, advancing funds on March 17, 2017. The note has a fixed interest amount of $75,000 and matured on September 16, 2017, but was extended initially through November 16, 2017 and then extended a second time through December 31, 2017. An additional $12,500 in interest was incurred for the second extension and payments of $387,500 were made on this arrangement during the nine months ending December 31, 2017.

Note 7 - Debt

Note 7 - Debt	9 Months Ended
	Dec. 31, 2017
Notes
Note 7 - Debt	NOTE 7–DEBT Our debt consisted of the following: December 31, 2017 March 31, 2017 Revenue based funding arrangement entered into on 8/31/15 [1] $ - $ 263,641 Revenue share agreement entered into on 6/28/16 [2] 325,000 525,000 Purchase and sale agreement for future receivables entered into on 9/30/16 [3] 22,184 220,652 Short-term advance received on 1/11/17 [4] - 1,000,000 Short-term advance received on 3/16/17 [5] - 50,000 Promissory note entered into on 3/31/17 [6] - 34,452 $ 349,033 $ 2,093,745 [1] We entered into a Revenue-based Funding Agreement and received proceeds of $50,000 on December 18, 2015, $25,000 on April 17, 2015, and $25,000 September 1, 2015. The agreement required that beginning September 30, 2015, we would pay an amount equal to 2% of our top-line revenue generated from the prior month to pay down the loan until the lender had received an amount that was three times the amount advanced. During the nine months ending December 31, 2017, we agreed to issue 10,000,000 shares of common stock to extinguish $263,641 in debt. [2] During April 2016, we entered into a Royalty Agreement, which was replaced with a Revenue Share Agreement dated June 28, 2016, which was amended in October of 2016. Cash receipts were received of $100,000, $150,000, and $250,000 on April 19, May 11, and June 29, 2016, respectively. In accordance with the terms of the final amended agreement, we are required to make payments of $25,000 per month or a 3% royalty for the previous months sales, whichever is greater, beginning February 15, 2017, until the lender has been repaid $600,000. During the nine months ending December 31, 2017, we repaid $200,000. [3] We entered into a Purchase and Sale Agreement for future receivables with an entity that provides quick access to working capital. On October 6, 2016, we received proceeds from this arrangement of $250,000. In accordance with the terms of the agreement, we are required to repay $345,600 over a 16-month period by making ACH payments in the amount of $1,052 per business day. Accordingly, we recorded $95,000 as interest expense at inception of the agreement, which was the difference between the funds received and the amount that was to be repaid. During the nine months ending December 31, 2017, we paid $198,828 on the debt and recorded $360 for nine monthly maintenance fees of $40 per month. [4] We received funds of $1,000,000 on January 11, 2017, and funds of $800,000 on April 10, 2017, as a result of a short-term advances in which the lender was anticipating converting such funds into shares of common stock upon our acquisition by a publicly traded company. On June 6, 2017, we formalized a Conversion Agreement wherein the total of these funds, or $1,800,000, was exchanged for 180,000,000 shares of our common stock. [5] We received funds of $50,000 on March 16, 2017, as a result of a short-term advance. Such advance has no interest rate or due date, thus was shown as due on demand. During the nine months ending December 31, 2017, we entered into a Conversion Agreement and issued 5,000,000 shares of common stock in exchange for the $50,000 in debt. [6] We received a short-term advance of $24,965 on March 3, 2017, and entered into a Promissory Note with the lender on March 31, 2017, to formalize the lending arrangements for this advance. Per the Promissory Note, $50,000 was to be advanced on or before April 3, 2017, therefore, we received $25,000 in proceeds during the nine months ended December 31, 2017. The Promissory Note provides for a fixed interest amount of $19,000 and matures on December 31, 2017. During the nine months ended December 31, 2017, we recorded $9,513 as interest expense. On September 10, 2017, we agreed to issue 5,000,000 shares of common stock in exchange for the full $68,965 in debt. In addition to the above debt transactions that were outstanding as of December 31, 2017 and March 31, 2017, during the nine months ended December 31, 2017, we also received proceeds of $50,000 from short-term advances and $550,000 from short-term notes. During the nine months ended December 31, 2017, we recorded interest expense of $65,000 for fixed interest amounts due on the notes, entered into a Conversion Agreement to issue 5,000,000 shares of stock to extinguish the short-term advance of $50,000, and made total cash payments of $315,000 to extinguish the interest and principal amounts due on the notes. Also during the nine months ended December 31, 2017, we settled $250,000 of note principal and $50,000 of interest in exchange for a distributor position and subscription, therefore the debt was written off to revenue.

Note 8 - Capital Stock

Note 8 - Capital Stock	9 Months Ended
	Dec. 31, 2017
Notes
Note 8 - Capital Stock	NOTE 8–CAPITAL STOCK During the nine months ended December 31, 2017, we issued 247,127,500 shares of common stock for net proceeds of $2,696,000. We issued 125,000 shares of common stock with a value of $7,500 for a one-year consulting agreement and we issued 80,000,000 shares of common stock with a value of $2,256,000 for a 15-year license agreement and issued 93,583,333 shares of common stock with a value of $6,701,058 for consulting and service agreements; therefore, $6,768,450 was recorded as expense in the nine months ended December 31, 2017, $5,404 was recorded as a prepaid asset, and $2,170,705 was recorded as an other asset. We also issued 239,575,884 shares of our common stock in settlement of debt, wherein accrued liabilities, principal, accrued interest, and derivative liabilities were extinguished in the amounts of $435,892, $2,348,606, $20,696, and $38,557, respectively, and we recognized a loss on the settlement of debt in the amount of $3,186,394 in the statement of operations for the nine months ended December 31, 2017. In conjunction with the shares issued for the settlement of debt, a gain of $413,012 related to the period prior to the reverse acquisition with Wealth Generators was excluded from the statement of operations. In conjunction with the reverse acquisition, we issued 1,358,670,942 shares of common stock (see Note 5). During the nine months ended December 31, 2017 we entered into an equity distribution agreement that provides for cash advances up to $5,000,000 in exchange for shares of our common stock, to be fulfilled at our request. In conjunction with that agreement we issued 4,273,504 shares of common stock as a commitment fee, recorded a liability of $250,000 for future commitment fees to be paid, and paid cash of $15,000 for due diligence costs. As a result, common stock increased $4,274 and additional paid in capital decreased by $269,274 to offset any proceeds from future equity transactions resulting from the agreement. As of December 31 and March 31, 2017, we had 2,148,995,618 and 125,889,455 shares of common stock issued and 2,148,994,318 and 125,888,155 shares of common stock outstanding, respectively.

Note 9 - Stock Options and Warr

Note 9 - Stock Options and Warrants	9 Months Ended
	Dec. 31, 2017
Notes
Note 9 - Stock Options and Warrants	NOTE 9–STOCK OPTIONS AND WARRANTS Employee Stock Options The following table summarizes the changes in employee stock options outstanding and the related prices for the shares of our common stock issued to employees under two employee stock option plans. The nonqualified plan adopted in 2007 authorizes 65,000 shares, of which 47,500 have been granted as of December 31, 2017. The qualified plan adopted in October of 2008 authorizes 125,000 shares and was approved by a majority of our shareholders on September 16, 2009. As of December 31, 2017, 42,500 shares have been granted under the 2008 plan. The following table summarizes the changes in options outstanding and the related prices for the shares of the Company’s common stock issued to employees of the Company: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Shares Price Life (years) Value Options outstanding at March 31, 2016 37,500 $ 10.20 3.33 $ - Granted - $ - Exercised - $ - Canceled / expired (2,500 ) $ 12.00 Options outstanding at March 31, 2017 35,000 $ 10.00 2.51 $ - Granted - $ - Exercised - $ - Canceled / expired - $ - Options outstanding at December 31, 2017 35,000 $ 10.00 1.76 $ - Options exercisable at December 31, 2017 35,000 $ 10.00 1.76 $ - Stock-based compensation expense in connection with options granted to employees for the three and nine months ended December 31, 2017 and 2016 was $0. Non-Employee Stock Options The following table summarizes the changes in options outstanding and the related prices for the shares of the Company’s common stock issued to consultants and non-employees of the Company: Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Shares Price Life (years) Value Options outstanding at March 31, 2016 2,500 $ 84.00 0.08 $ - Granted - $ - Exercised - $ - Canceled / expired (2,500) $ 84.00 Options outstanding at March 31, 2017 - $ - - $ - Granted - $ - Exercised - $ - Canceled / expired - $ - Options outstanding at December 31, 2017 - $ - - $ - Options exercisable at December 31, 2017 - $ - - $ - Warrants The following table summarizes the warrants outstanding and the related prices for the shares of our common stock as of December 31, 2017: Warrants Outstanding Warrants Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $ 0.50 350,000 0.16 $ 0.50 350,000 $ 0.50 $ 1.50 6,127,497 1.48 $ 1.50 6,127,497 $ 1.50 $ 2.50 12,000 0.55 $ 2.50 12,000 $ 2.50 $ 6.00 32,813 0.24 $ 6.00 32,813 $ 6.00 Total 6,522,310 1.40 $ 1.47 6,522,310 $ 1.47 Transactions involving the Company’s warrant issuance are summarized as follows: Weighted Number of Average Shares Exercise Price Warrants outstanding at March 31, 2016 6,504,810 $ 1.48 Granted / restated 30,000 $ 0.50 Canceled - $ - Expired - $ - Warrants outstanding at March 31, 2017 6,534,810 $ 1.48 Granted - $ - Canceled - $ - Expired (12,500 ) $ 6.00 Warrants outstanding at December 31, 2017 6,522,310 $ 1.47

Note 10 - Commitments and Conti

Note 10 - Commitments and Contingencies	9 Months Ended
	Dec. 31, 2017
Notes
Note 10 - Commitments and Contingencies	NOTE 10–COMMITMENTS AND CONTINGENCIES Litigation In the ordinary course of business, we may be or have been involved in legal proceedings from time to time. Below is a description of all legal proceedings we were involved in as of December 31, 2017. On December 5, 2017, we announced that we had filed a lawsuit against a competitor and a number of individuals alleging corporate espionage and misappropriation of corporate information. The lawsuit alleges that International Markets Live Ltd., dba iMarketslive, conspired with a number of individuals affiliated with Wealth Generators to steal the Company’s confidential information, intellectual property, and trade secrets. We are seeking injunctive relief to protect its business and damages of not less than $300,000.

Note 11 - Subsequent Events

Note 11 - Subsequent Events	9 Months Ended
	Dec. 31, 2017
Notes
Note 11 - Subsequent Events	NOTE 11–SUBSEQUENT EVENTS Subsequent to December 31, 2017 we issued 15,000,000 shares of our common stock in exchange for proceeds of $375,000. Subsequent to December 31, 2017 we modified a $150,000 related party promissory note such that the debt would be repaid in three equal installments of $53,000 whereby $50,000 of each payment would be applied towards principal and $3,000 would be applied towards interest. Payments are to be made in January, February, and March of 2018. In accordance with ASC 855, Subsequent Events, we have evaluated subsequent events through the date of this filing and have determined that there are no additional subsequent events that require disclosure.

Note 2 - Summary of Significa17

Note 2 - Summary of Significant Accounting Policies: Basis of Presentation (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Basis of Presentation	Basis of Presentation 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 and nine months ended December 31, 2017, are not necessarily indicative of the operating results that may be expected for the year ending March 31, 2018. These unaudited condensed consolidated financial statements should be read in conjunction with the March 31, 2017 consolidated financial statements and notes thereto included in our Annual Report on Form 10-K for the year ended March 31, 2017, as well as our Form 8-K/A filed on June 30, 2017.

Note 2 - Summary of Significa18

Note 2 - Summary of Significant Accounting Policies: Principles of Consolidation (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Investview, Inc., and our wholly owned subsidiaries, Wealth Generators, LLC, Investment Tools & Training, LLC, Razor Data Corp., and SAFE Management, LLC. All significant, intercompany transactions and balances have been eliminated in consolidation.

Note 2 - Summary of Significa19

Note 2 - Summary of Significant Accounting Policies: Use of Estimates (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Use of Estimates	Use of Estimates The preparation of these unaudited condensed consolidated 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.

Note 2 - Summary of Significa20

Note 2 - Summary of Significant Accounting Policies: Revenue Recognition (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Revenue Recognition	Revenue Recognition We recognize revenue in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”), subtopic 605-10, Revenue Recognition (“ASC 605-10”), which requires that four basic criteria must be met before revenue can be recognized: (1) persuasive evidence of an arrangement exists; (2) delivery has occurred or services have been rendered; (3) the selling price is fixed and determinable; and (4) collectability is reasonably assured. The majority of our revenue is generated by subscription sales and payment is received at the time of purchase. We recognize revenue for subscription sales 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 10-day trial period to subscription customers, during which a full refund can be requested if a customer does not like the product. Revenues are deferred during the trial period as collectability cannot be reasonably assured until that time has passed. Revenues are presented net of refunds, sales incentives, credits, and known and estimated credit card chargebacks. We generate revenue from the sale of cryptocurrency mining services to our customers through our arrangement with a third-party supplier. We report net revenue retained at the time of purchase which represents our fees earned as an agent. Revenue generated for the nine months ended December 31, 2017 and 2016 is as follows: December 31, 2017 December 31, 2016 Subscription Revenue Cryptocurrency Mining Revenue Total Subscription Revenue Cryptocurrency Mining Revenue Total Gross revenue $ 10,371,884 $ 1,336,895 $ 11,708,779 $ 10,671,699 $ - $ 10,671,699 Refunds, incentives, credits, and chargebacks (382,885 ) - (382,885 ) (458,742 ) - (458,742 ) Amounts paid to supplier - (796,889 ) (796,889 ) - - - Net revenue $ 9,988,999 $ 540,006 $ 10,529,005 $ 10,212,957 $ - $ 10,212,957 Revenue generated for the three months ended December 31, 2017 and 2016 is as follows: December 31, 2017 December 31, 2016 Subscription Revenue Cryptocurrency Mining Revenue Total Subscription Revenue Cryptocurrency Mining Revenue Total Gross revenue $ 3,660,708 $ 1,336,895 $ 4,997,603 $ 3,595,997 $ - $ 3,595,997 Refunds, incentives, credits, and chargebacks (264,816 ) - (264,816 ) (415,428 ) - (415,428 ) Amounts paid to supplier - (796,889 ) (796,889 ) - - - Net revenue $ 3,395,892 $ 540,006 $ 3,935,898 $ 3,180,569 $ - $ 3,180,569

Note 2 - Summary of Significa21

Note 2 - Summary of Significant Accounting Policies: Long-lived Assets - License Agreement (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Long-lived Assets - License Agreement	Long-Lived Assets – License Agreement The Company accounts for its long-term license agreement in accordance with 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. Further, ASC subtopic 350-30 requires an intangible asset to be amortized over its useful life. ASC subtopic 360-10-05 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the historical cost carrying value of an asset may no longer be appropriate. The Company assesses recoverability of the carrying value of an asset by estimating the future net cash flows expected to result from the asset, including eventual disposition. If the future net cash flows are less than the carrying value of the asset, an impairment loss is recorded equal to the difference between the asset’s carrying value and fair value or disposable value.

Note 2 - Summary of Significa22

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Fair Value of Financial Instruments	Fair Value of Financial Instruments 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. GAAP provides for a three-level hierarchy of inputs to valuation techniques used to measure fair value, defined as follows: 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: – 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 – Inputs that are derived principally from or corroborated by observable market data by correlation or other means Level 3: Inputs that are unobservable and reflect the management’s own assumptions about the assumptions market participants would use in pricing the asset or liability based on the best information available in the circumstances (e.g., internally derived assumptions surrounding the timing and amount of expected cash flows). Our financial instruments consist of cash, accounts receivable, and accounts payable. We have determined that the book value of our outstanding financial instruments as of December 31, 2017 (unaudited) and March 31, 2017, approximates the fair value due to their short-term nature. 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, 2017: Level 1 Level 2 Level 3 Total Cryptocurrencies $ 496,176 $ - $ - $ 496,176 Total Assets $ 496,176 $ - $ - $ 496,176 Total Liabilities $ - $ - $ - $ - 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, 2017: Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Total Liabilities $ - $ - $ - $ -

Note 2 - Summary of Significa23

Note 2 - Summary of Significant Accounting Policies: Net Loss Per Share (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
Net Loss Per Share	Net Income (Loss) per Share We follow ASC subtopic 260-10, Earnings Per Share (“ASC 260-10”) specifying the computation, presentation, and disclosure requirements of earnings per share information. Basic loss per share has been calculated based upon the weighted average number of common shares outstanding. Convertible debt, stock options, and warrants have been excluded as common stock equivalents in the diluted loss per share because their effect is anti-dilutive on the computation. Potentially dilutive securities excluded from the computation of basic and diluted net loss per share are as follows: December 31, 2017 December 31, 2016 Convertible notes payable - 26,677,398 Options to purchase common stock 35,000 40,000 Warrants to purchase common stock 6,522,310 6,534,810 Totals 6,557,310 33,252,208

Note 3 - Recent Accounting Pr24

Note 3 - Recent Accounting Pronouncements: New Accounting Pronouncements, Policy (Policies)	9 Months Ended
	Dec. 31, 2017
Policies
New Accounting Pronouncements, Policy	In May 2014, the FASB issued Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606). ASU 2014-09 creates a new topic in the ASC Topic 606 and establishes a new control-based revenue recognition model, changes the basis for deciding when revenue is recognized over time or at a point in time, provides new and more detailed guidance on specific topics, and expands and improves disclosures about revenue. In addition, ASU 2014-09 adds a new subtopic to the Codification, ASC Subtopic 340-40, Other Assets and Deferred Costs: Contracts with Customers, to provide guidance on costs related to obtaining a contract with a customer and costs incurred in fulfilling a contract with a customer that are not in the scope of another ASC topic. The guidance in ASU 2014-09 is effective for public entities for annual reporting periods beginning after December 15, 2017, including interim periods therein. Management is in the process of assessing the impact of ASU 2014-09 on our financial statements.

Note 2 - Summary of Significa25

Note 2 - Summary of Significant Accounting Policies: Revenue Recognition: Schedule of Revenue Generated (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Revenue Generated	Revenue generated for the nine months ended December 31, 2017 and 2016 is as follows: December 31, 2017 December 31, 2016 Subscription Revenue Cryptocurrency Mining Revenue Total Subscription Revenue Cryptocurrency Mining Revenue Total Gross revenue $ 10,371,884 $ 1,336,895 $ 11,708,779 $ 10,671,699 $ - $ 10,671,699 Refunds, incentives, credits, and chargebacks (382,885 ) - (382,885 ) (458,742 ) - (458,742 ) Amounts paid to supplier - (796,889 ) (796,889 ) - - - Net revenue $ 9,988,999 $ 540,006 $ 10,529,005 $ 10,212,957 $ - $ 10,212,957 Revenue generated for the three months ended December 31, 2017 and 2016 is as follows: December 31, 2017 December 31, 2016 Subscription Revenue Cryptocurrency Mining Revenue Total Subscription Revenue Cryptocurrency Mining Revenue Total Gross revenue $ 3,660,708 $ 1,336,895 $ 4,997,603 $ 3,595,997 $ - $ 3,595,997 Refunds, incentives, credits, and chargebacks (264,816 ) - (264,816 ) (415,428 ) - (415,428 ) Amounts paid to supplier - (796,889 ) (796,889 ) - - - Net revenue $ 3,395,892 $ 540,006 $ 3,935,898 $ 3,180,569 $ - $ 3,180,569

Note 2 - Summary of Significa26

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments: Schedule Of Fair Value Assets And Liabilities Measured On Recurring Basis (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule Of Fair Value Assets And Liabilities Measured On Recurring Basis	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, 2017: Level 1 Level 2 Level 3 Total Cryptocurrencies $ 496,176 $ - $ - $ 496,176 Total Assets $ 496,176 $ - $ - $ 496,176 Total Liabilities $ - $ - $ - $ - 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, 2017: Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Total Liabilities $ - $ - $ - $ -

Note 2 - Summary of Significa27

Note 2 - Summary of Significant Accounting Policies: Net Loss Per Share: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	December 31, 2017 December 31, 2016 Convertible notes payable - 26,677,398 Options to purchase common stock 35,000 40,000 Warrants to purchase common stock 6,522,310 6,534,810 Totals 6,557,310 33,252,208

Note 5 - Reverse Acquisition_ S

Note 5 - Reverse Acquisition: Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	Cash $ 3,550 Receivables 150,000 Total assets acquired 153,550 Accounts payable and accrued liabilities 456,599 Due to former management 127,199 Debt 26,314 Total liabilities assumed [1] 610,112 Net liabilities assumed 456,562 Consideration [2] 662,047 Goodwill $ 1,118,609

Note 5 - Reverse Acquisition_ B

Note 5 - Reverse Acquisition: Business Acquisition, Pro Forma Information (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Business Acquisition, Pro Forma Information	Nine Months Ended December 31, 2017 2016 Revenues [1] $ 10,529,005 $ 10,212,957 Net Loss [1] $ (13,084,055 ) $ (2,200,626 ) Loss per common share [1] $ (0.01 ) $ (0.07 )

Note 6 - Related Party Transa30

Note 6 - Related Party Transactions: Schedule of Related Party Transactions (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Related Party Transactions	December 31, 2017 March 31, 2017 Short-term advances [1] $ 65,130 $ 100,000 Revenue-based Funding Agreement entered into on 11/8/15 [2] - 180,000 Short-term Promissory Note entered into on 9/13/16 [3] 153,000 150,000 Promissory Note entered into on 11/15/16 [4] 895 895 Promissory Note entered into on 3/15/17 [5] - 375,000 $ 219,025 $ 805,895

Note 7 - Debt_ Schedule of Debt

Note 7 - Debt: Schedule of Debt (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Debt	December 31, 2017 March 31, 2017 Revenue based funding arrangement entered into on 8/31/15 [1] $ - $ 263,641 Revenue share agreement entered into on 6/28/16 [2] 325,000 525,000 Purchase and sale agreement for future receivables entered into on 9/30/16 [3] 22,184 220,652 Short-term advance received on 1/11/17 [4] - 1,000,000 Short-term advance received on 3/16/17 [5] - 50,000 Promissory note entered into on 3/31/17 [6] - 34,452 $ 349,033 $ 2,093,745

Note 9 - Stock Options and Wa32

Note 9 - Stock Options and Warrants: Schedule of Changes in Options Outstanding (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Schedule of Changes in Options Outstanding	Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Shares Price Life (years) Value Options outstanding at March 31, 2016 37,500 $ 10.20 3.33 $ - Granted - $ - Exercised - $ - Canceled / expired (2,500 ) $ 12.00 Options outstanding at March 31, 2017 35,000 $ 10.00 2.51 $ - Granted - $ - Exercised - $ - Canceled / expired - $ - Options outstanding at December 31, 2017 35,000 $ 10.00 1.76 $ - Options exercisable at December 31, 2017 35,000 $ 10.00 1.76 $ -

Note 9 - Stock Options and Wa33

Note 9 - Stock Options and Warrants: Changes In Non Employee Stock Options (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Changes In Non Employee Stock Options	Weighted Weighted Average Average Remaining Aggregate Number of Exercise Contractual Intrinsic Shares Price Life (years) Value Options outstanding at March 31, 2016 2,500 $ 84.00 0.08 $ - Granted - $ - Exercised - $ - Canceled / expired (2,500) $ 84.00 Options outstanding at March 31, 2017 - $ - - $ - Granted - $ - Exercised - $ - Canceled / expired - $ - Options outstanding at December 31, 2017 - $ - - $ - Options exercisable at December 31, 2017 - $ - - $ -

Note 9 - Stock Options and Wa34

Note 9 - Stock Options and Warrants: Warrants Outstanding (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Warrants Outstanding	Warrants Outstanding Warrants Exercisable Weighted Average Weighted Weighted Remaining Average Average Exercise Number Contractual Exercise Number Exercise Price Outstanding Life (Years) Price Exercisable Price $ 0.50 350,000 0.16 $ 0.50 350,000 $ 0.50 $ 1.50 6,127,497 1.48 $ 1.50 6,127,497 $ 1.50 $ 2.50 12,000 0.55 $ 2.50 12,000 $ 2.50 $ 6.00 32,813 0.24 $ 6.00 32,813 $ 6.00 Total 6,522,310 1.40 $ 1.47 6,522,310 $ 1.47

Note 9 - Stock Options and Wa35

Note 9 - Stock Options and Warrants: Warrant Rollforward (Tables)	9 Months Ended
	Dec. 31, 2017
Tables/Schedules
Warrant Rollforward	Weighted Number of Average Shares Exercise Price Warrants outstanding at March 31, 2016 6,504,810 $ 1.48 Granted / restated 30,000 $ 0.50 Canceled - $ - Expired - $ - Warrants outstanding at March 31, 2017 6,534,810 $ 1.48 Granted - $ - Canceled - $ - Expired (12,500 ) $ 6.00 Warrants outstanding at December 31, 2017 6,522,310 $ 1.47

Note 1 - Organization and Nat36

Note 1 - Organization and Nature of Business (Details)	9 Months Ended
	Dec. 31, 2017
Details
Entity Incorporation, Date of Incorporation	Apr. 20, 2005
Entity Incorporation, State Country Name	Nevada

Note 2 - Summary of Significa37

Note 2 - Summary of Significant Accounting Policies: Revenue Recognition: Schedule of Revenue Generated (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016
Sales Revenue, Services, Other	$ 4,997,603	$ 3,595,997	$ 11,708,779	$ 10,671,699
Refunds, Incentives, Credits, and Chargebacks	(264,816)	(415,428)	(382,885)	(458,742)
Payments to Suppliers	(796,889)		(796,889)
Total revenue, net	3,935,898	3,180,569	10,529,005	10,212,957
Subscription Revenue
Sales Revenue, Services, Other	3,660,708	3,595,997	10,371,884	10,671,699
Refunds, Incentives, Credits, and Chargebacks	(264,816)	(415,428)	(382,885)	(458,742)
Total revenue, net	3,395,892	$ 3,180,569	9,988,999	$ 10,212,957
Cryptocurrency Mining Revenue
Sales Revenue, Services, Other	1,336,895		1,336,895
Payments to Suppliers	(796,889)		(796,889)
Total revenue, net	$ 540,006		$ 540,006

Note 2 - Summary of Significa38

Note 2 - Summary of Significant Accounting Policies (Details) - USD ($)	3 Months Ended	9 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Mar. 31, 2017
Details
Other current assets	$ 496,176	$ 496,176	$ 0
Realized and unrealized gain on cryptocurrency	$ 264,486	$ 264,486

Note 2 - Summary of Significa39

Note 2 - Summary of Significant Accounting Policies: Fair Value of Financial Instruments: Schedule Of Fair Value Assets And Liabilities Measured On Recurring Basis (Details) - USD ($)	Dec. 31, 2017	Mar. 31, 2017
Other current assets	$ 496,176	$ 0
Fair Value, Inputs, Level 1
Other current assets	$ 496,176

Note 2 - Summary of Significa40

Note 2 - Summary of Significant Accounting Policies: Net Loss Per Share: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) - shares	9 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Convertible Debt Securities
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	6,557,310	33,252,208
Employee Stock Option
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	35,000	40,000
Warrant
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	6,522,310	6,534,810

Note 4 - Going Concern and Li41

Note 4 - Going Concern and Liquidity (Details) - USD ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Mar. 31, 2017	Mar. 31, 2016
Details
Accumulated deficit	$ 18,238,442		$ 18,238,442		$ 5,154,387
Net income (loss)	7,142,822	$ (15,876)	13,084,055	$ 1,475,180
Net cash used in operating activities			2,411,841	522,600
Cash and cash equivalents	150,172	$ 1,136	150,172	1,136	$ 1,616	$ 70,298
Negative Working Capital	$ 1,931,854		1,931,854
Proceeds from Notes Payable			473,380
Proceeds from debt			1,675,000	$ 750,000
Proceeds from Issuance of Common Stock			2,696,776
Common stock issued in settlement of debt			$ 2,232,606

Note 5 - Reverse Acquisition_42

Note 5 - Reverse Acquisition: Schedule of Recognized Identified Assets Acquired and Liabilities Assumed (Details)	9 Months Ended
	Dec. 31, 2017USD ($)
Details
Cash	$ 3,550
Receivables	150,000
total assets acquired	153,550
Accounts payable and accrued liabilities	456,599
Due to former management	127,199
Debt	26,314
Total liabilities assumed	610,112
Net liabilities assumed	456,562
Business Combination, Consideration Transferred	662,047
Goodwill	$ 1,118,609

Note 5 - Reverse Acquisition_43

Note 5 - Reverse Acquisition: Business Acquisition, Pro Forma Information (Details) - USD ($)	9 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Details
Business Acquisition, Pro Forma Revenue	$ 10,529,005	$ 10,212,957
Business Acquisition, Pro Forma Net Income (Loss)	$ (13,084,055)	$ (2,200,626)
Business Acquisition, Pro Forma Earnings Per Share, Basic	$ (0.01)	$ (0.07)

Note 5 - Reverse Acquisition (D

Note 5 - Reverse Acquisition (Details)	9 Months Ended
	Dec. 31, 2017USD ($)
Details
Loss on spin-off of operations	$ 1,118,609
Gain on settlement of debt	$ 419,139

Note 6 - Related Party Transa45

Note 6 - Related Party Transactions: Schedule of Related Party Transactions (Details) - USD ($)	9 Months Ended	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2017
Related party payables	$ 219,025	$ 805,895
ShortTermAdvanceMember
Related Party Costs	65,130	100,000
FundingAgreementMember
Related Party Costs		180,000
ShortTermPromissoryNoteMember
Related Party Costs	153,000	150,000
PromissoryNote111516Member
Related Party Costs	$ 895	895
PromissoryNote31517Member
Related Party Costs		$ 375,000

Note 7 - Debt_ Schedule of De46

Note 7 - Debt: Schedule of Debt (Details) - USD ($)	Dec. 31, 2017	Mar. 31, 2017
Debt, current portion	$ 349,033	$ 2,093,745
FundingAgreement83115Member
Debt, current portion		263,641
RevenueShareAgreement62816Member
Debt, current portion	325,000	525,000
PurchaseAndSaleAgreement93016Member
Debt, current portion	$ 22,184	220,652
ShortTermAdvance11117Member
Debt, current portion		1,000,000
ShortTermAdvance31617Member
Debt, current portion		50,000
PromissoryNote33117Member
Debt, current portion		$ 34,452

Note 8 - Capital Stock (Details

Note 8 - Capital Stock (Details) - USD ($)	9 Months Ended
	Dec. 31, 2017	Mar. 31, 2017
Details
Common Stock Issued For Cash - Shares	247,127,500
Common Stock Issued for consulting agreement - Shares	125,000
Common Stock Issued for license agreement - Shares	80,000,000
Represents the monetary amount of StockIssuedForLicenseAgreement, during the indicated time period.	$ 6,768,450
Represents the monetary amount of CommonStockIssuedForLongTermLicenseAgreement, during the indicated time period.	$ 2,170,705
Common Stock Issued For Settlement of Debt - Shares	239,575,884
Common Stock Issued For Reverse Acquisition - Shares	1,358,670,942
Common stock shares issued	2,148,995,618	125,889,455
Common stock shares outstanding	2,148,994,318	125,888,155

Note 9 - Stock Options and Wa48

Note 9 - Stock Options and Warrants (Details) - USD ($)	3 Months Ended		9 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2017	Mar. 31, 2017
Details
Shares Authorized Under 2007 Plan	65,000		65,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Net of Forfeitures			47,500
Shares Authorized Under 2008 Plan			125,000
Shares Granted Under 2008 Plan			42,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 0	$ 0	$ 0	$ 0

Note 9 - Stock Options and Wa49

Note 9 - Stock Options and Warrants: Schedule of Changes in Options Outstanding (Details)	12 Months Ended
	Mar. 31, 2017$ / sharesshares	Dec. 31, 2017$ / sharesshares
Details
Employee Stock Options Outstanding | shares	35,000	35,000
Employee Stock Options Weighted Average Exercise Price | $ / shares	$ 10	$ 10
Employee Stock Options Weighted Average Remaining Contractual Life (Years)	2.51	1.76
Employee Stock Options Canceled / Expired | shares	(2,500)
Employee Stock Options Weighted Average Exercise Price, Canceled / Expired | $ / shares	$ 12
Employee Stock Options Exercisable | shares		35,000
Employee Stock Options Weighted Average Exercise Price, Exercisable | $ / shares		$ 10
Employee Stock Options Weighted Average Remaining Contractual Life (Years) - Exercisable		1.76

Note 9 - Stock Options and Wa50

Note 9 - Stock Options and Warrants: Changes In Non Employee Stock Options (Details)	12 Months Ended
	Mar. 31, 2017$ / sharesshares
Details
Non Employee Stock Options Canceled / Expired | shares	(2,500)
Non Employee Stock Options Weighted Average Exercise Price at $84 - shares canceled/expired | $ / shares	$ 84

Note 9 - Stock Options and Wa51

Note 9 - Stock Options and Warrants: Warrants Outstanding (Details) - shares	Dec. 31, 2017	Mar. 31, 2017
Details
Outstanding Warrants	6,522,310	6,534,810

Note 9 - Stock Options and Wa52

Note 9 - Stock Options and Warrants: Warrant Rollforward (Details) - $ / shares	9 Months Ended	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2017
Details
Outstanding Warrants	6,522,310	6,534,810
Warrants Outstanding Exercise Price	$ 1.47	$ 1.48
Warrants Granted / Restated		30,000
Warrants Expired	(12,500)
Warrants Expired Exercise Price	$ 6