Investview (INVU) 10-Q 13 Nov 23 2023 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2023	Nov. 10, 2023
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--12-31
Entity File Number	000-27019
Entity Registrant Name	Investview, Inc.
Entity Central Index Key	0000862651
Entity Tax Identification Number	87-0369205
Entity Incorporation, State or Country Code	NV
Entity Address, Address Line One	521 West Lancaster Avenue
Entity Address, Address Line Two	Second Floor
Entity Address, City or Town	Haverford
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19041
City Area Code	732
Local Phone Number	889-4300
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		2,333,356,496

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2023		Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 22,512,638		$ 20,317,253
Restricted cash, current	390,119		931,540
Prepaid assets	1,031,876		366,561
Receivables	1,925,758		1,255,542
Inventory			249,480
Income tax paid in advance	84,533		535,932
Other current assets	2,047,582		2,360,957
Total current assets	27,992,506		26,017,265
Fixed assets, net	7,736,196		8,508,274
Other assets:
Restricted cash, long term			240,105
Other restricted assets, long term	135,670		113,139
Operating lease right-of-use asset	134,419		223,692
Deposits	2,588,127		473,598
Total other assets	2,858,216		1,050,534
Total assets	38,586,918		35,576,073
Current liabilities:
Accounts payable and accrued liabilities	6,270,194		4,608,786
Payroll liabilities	83,461		197,300
Income tax payable	245,402		240,603
Customer advance			96,609
Deferred revenue	2,803,982		2,074,574
Derivative liability	8,827		24,426
Dividend liability	240,410		236,630
Operating lease liability, current	115,901	[1]	148,226
Debt, net of discounts, current	2,938,757		2,938,757
Total current liabilities	13,909,851		11,767,838
Operating lease liability, long term	30,132		79,432
Accrued liabilities, long term	1,586,190
Debt, net of discounts, long term	3,335,519		5,529,646
Total long term liabilities	6,029,054		6,433,659
Total liabilities	19,938,905		18,201,497
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 September 30, 2023 and December 31, 2022, respectively	252		252
Common stock, par value $0.001; 10,000,000,000 shares authorized; 2,333,356,496 and 2,636,275,489 shares issued and outstanding as of September 30, 2023 and December 31, 2022, respectively	2,333,356		2,636,275
Additional paid in capital	103,527,994		104,350,746
Accumulated other comprehensive income (loss)	(23,218)		(23,218)
Accumulated deficit	(87,190,371)		(89,589,479)
Total stockholders’ equity (deficit)	18,648,013		17,374,576
Total liabilities and stockholders’ equity (deficit)	38,586,918		35,576,073
Related Party [Member]
Current liabilities:
Related party debt, net of discounts, current	1,202,917		1,201,927
Related party debt, net of discounts, long term	$ 1,077,213		$ 824,581
[1]Represents lease payments to be made in the next 12 months.

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	252,192	252,192
Preferred stock, shares outstanding	252,192	252,192
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	10,000,000,000	10,000,000,000
Common stock, shares issued	2,333,356,496	2,636,275,489
Common stock, shares outstanding	2,333,356,496	2,636,275,489

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Other Comprehensive Income (Loss) (Unaudited) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue:
Total revenue, net	$ 19,169,640	$ 14,996,159	$ 49,994,127	$ 47,509,839
Operating costs and expenses:
Cost of sales and service	3,147,890	2,144,733	7,614,768	5,873,214
Commissions	9,272,024	6,551,195	24,005,229	20,380,676
Selling and marketing	7,410	17,874	536,464	53,139
Salary and related	1,714,299	2,359,225	5,416,292	5,215,833
Professional fees	285,133	601,367	1,202,674	2,350,687
Impairment expense		625		7,008
Loss (gain) on disposal of assets		(118,041)	184,221	(389,550)
General and administrative	2,500,129	2,916,167	7,190,383	7,611,867
Total operating costs and expenses	16,926,885	14,473,145	46,150,031	41,102,874
Net income (loss) from operations	2,242,755	523,014	3,844,096	6,406,965
Other income (expense):
Gain (loss) on debt extinguishment				455
Gain (loss) on fair value of derivative liability	11,939	2,319	15,596	40,155
Realized gain (loss) on cryptocurrency	(58,401)	(318,000)	170,444	(1,338,597)
Interest expense	(4,726)	(4,726)	(14,024)	(14,024)
Other income (expense)	431,603	49,872	1,027,108	107,725
Total other income (expense)	69,821	(581,130)	270,116	(3,544,015)
Income (loss) before income taxes	2,312,576	(58,116)	4,114,212	2,862,950
Income tax expense	(304,262)	(362,563)	(1,100,599)	(1,004,308)
Net income (loss)	2,008,314	(420,679)	3,013,613	1,858,642
Dividends on Preferred Stock	(204,835)	(204,835)	(614,505)	(614,505)
Net income (loss) applicable to common shareholders	1,803,479	(625,514)	2,399,108	1,244,137
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments				(218)
Total other comprehensive income (loss)				(218)
Comprehensive income (loss)	$ 2,008,314	$ (420,679)	$ 3,013,613	$ 1,858,424
Basic income (loss) per common share	$ 0	$ 0	$ 0	$ 0
Diluted income (loss) per common share	$ 0	$ 0	$ 0	$ 0
Basic weighted average number of common shares outstanding	2,632,983,119	2,641,275,489	2,635,166,049	2,690,146,350
Diluted weighted average number of common shares outstanding	3,669,411,690	2,641,275,489	3,671,594,620	3,726,574,921
Related Party [Member]
Other income (expense):
Interest expense, related parties	$ (310,594)	$ (310,595)	$ (929,008)	$ (2,339,729)
Subscription Revenue [Member]
Revenue:
Total revenue, net	16,117,992	11,823,581	41,659,185	36,658,790
Mining Revenue [Member]
Revenue:
Total revenue, net	2,905,182	2,777,634	7,798,279	9,412,751
Cryptocurrency Revenue [Member]
Revenue:
Total revenue, net	146,466	351,433	513,285	1,308,809
Mining Equipment Repair Revenue [Member]
Revenue:
Total revenue, net		43,511	23,378	123,621
Digital Wallet Revenue [Member]
Revenue:
Total revenue, net				$ 5,868

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	AOCI Attributable to Parent [Member]	Retained Earnings [Member]	Total
Balance at Dec. 31, 2021	$ 252	$ 2,904,211	$ 101,883,573	$ (23,000)	$ (75,825,195)	$ 28,939,841
Balance, shares at Dec. 31, 2021	252,192	2,904,210,762
Common stock issued for services and other stock based compensation			255,163			255,163
Common stock repurchased from related parties		$ (43,102)	(1,680,906)			(1,724,008)
Common stock repurchased from related parties, shares		(43,101,939)
Common stock purchased and canceled		$ (150,000)	150,000
Common stock purchased and cancelled, shares		(150,000,000)
Dividends					(204,835)	(204,835)
Foreign currency translation adjustment				380		380
Net income (loss)					2,379,029	2,379,029
Balance at Mar. 31, 2022	$ 252	$ 2,711,109	100,607,830	(22,620)	(73,651,001)	29,645,570
Balance, shares at Mar. 31, 2022	252,192	2,711,108,823
Balance at Dec. 31, 2021	$ 252	$ 2,904,211	101,883,573	(23,000)	(75,825,195)	28,939,841
Balance, shares at Dec. 31, 2021	252,192	2,904,210,762
Common stock purchased and cancelled, shares		69,833,334
Net income (loss)						1,858,642
Contribution of crypto currency from related party						1,185,821
Balance at Sep. 30, 2022	$ 252	$ 2,641,275	103,380,124	(23,218)	(74,581,058)	31,417,375
Balance, shares at Sep. 30, 2022	252,192	2,641,275,489
Balance at Mar. 31, 2022	$ 252	$ 2,711,109	100,607,830	(22,620)	(73,651,001)	29,645,570
Balance, shares at Mar. 31, 2022	252,192	2,711,108,823
Common stock issued for services and other stock based compensation			242,024			242,024
Common stock purchased and canceled		$ (69,834)	69,834
Common stock purchased and cancelled, shares		(69,833,334)
Dividends					(204,835)	(204,835)
Foreign currency translation adjustment				(598)		(598)
Net income (loss)					(99,708)	(99,708)
Contribution of crypto currency from related party			1,185,821			1,185,821
Balance at Jun. 30, 2022	$ 252	$ 2,641,275	102,105,509	(23,218)	(73,955,544)	30,768,274
Balance, shares at Jun. 30, 2022	252,192	2,641,275,489
Common stock issued for services and other stock based compensation			1,274,615			1,274,615
Dividends					(204,835)	(204,835)
Net income (loss)					(420,679)	(420,679)
Balance at Sep. 30, 2022	$ 252	$ 2,641,275	103,380,124	(23,218)	(74,581,058)	31,417,375
Balance, shares at Sep. 30, 2022	252,192	2,641,275,489
Balance at Dec. 31, 2022	$ 252	$ 2,636,275	104,350,746	(23,218)	(89,589,479)	17,374,576
Balance, shares at Dec. 31, 2022	252,192	2,636,275,489
Common stock issued for services and other stock based compensation			768,613			768,613
Dividends					(204,835)	(204,835)
Net income (loss)					407,894	407,894
Warrant Exercise			23			23
Warrant Exercise, shares		230
Derivative liability extinguished with warrant exercise			3			3
Balance at Mar. 31, 2023	$ 252	$ 2,636,275	105,119,385	(23,218)	(89,386,420)	18,346,274
Balance, shares at Mar. 31, 2023	252,192	2,636,275,719
Balance at Dec. 31, 2022	$ 252	$ 2,636,275	104,350,746	(23,218)	(89,589,479)	17,374,576
Balance, shares at Dec. 31, 2022	252,192	2,636,275,489
Net income (loss)						3,013,613
Contribution of crypto currency from related party
Balance at Sep. 30, 2023	$ 252	$ 2,333,356	103,527,994	(23,218)	(87,190,371)	18,648,013
Balance, shares at Sep. 30, 2023	252,192	2,333,356,496
Balance at Mar. 31, 2023	$ 252	$ 2,636,275	105,119,385	(23,218)	(89,386,420)	18,346,274
Balance, shares at Mar. 31, 2023	252,192	2,636,275,719
Common stock issued for services and other stock based compensation			628,615			628,615
Dividends					(204,835)	(204,835)
Net income (loss)					597,405	597,405
Balance at Jun. 30, 2023	$ 252	$ 2,636,275	105,748,000	(23,218)	(88,993,850)	19,367,459
Balance, shares at Jun. 30, 2023	252,192	2,636,275,719
Common stock issued for services and other stock based compensation			649,455			649,455
Common stock purchased and canceled		$ (302,919)	(2,869,461)			(3,172,380)
Common stock purchased and cancelled, shares		(302,919,223)
Dividends					(204,835)	(204,835)
Net income (loss)					2,008,314	2,008,314
Balance at Sep. 30, 2023	$ 252	$ 2,333,356	$ 103,527,994	$ (23,218)	$ (87,190,371)	$ 18,648,013
Balance, shares at Sep. 30, 2023	252,192	2,333,356,496

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 3,013,613	$ 1,858,642
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities:
Depreciation	3,258,738	4,251,122
Amortization of debt discount	252,632	1,643,726
Stock issued for services and other stock based compensation	2,046,683	1,771,802
Lease cost, net of repayment	7,648	(23,419)
(Gain) loss on debt extinguishment		(455)
(Gain) loss on disposal of assets	184,221	(389,550)
(Gain) loss on fair value of derivative liability	(15,596)	(40,155)
Realized (gain) loss on cryptocurrency	(170,444)	1,338,597
Impairment expense		7,008
Changes in operating assets and liabilities:
Receivables	(670,216)	(68,826)
Inventory	74,645	(371,796)
Prepaid assets	(665,315)	(164,124)
Income tax paid in advance	451,399	(611,584)
Other current assets	(1,142,470)	(2,907,972)
Deposits	(2,114,529)
Accounts payable and accrued liabilities	(38,621)	1,320,583
Income tax payable	4,799	(807,827)
Customer advance	(96,609)	66,368
Deferred revenue	729,408	(1,242,000)
Deferred tax liability		994,308
Accrued interest	14,024	14,024
Accrued interest, related parties	676,377	696,002
Net cash provided by (used in) operating activities	5,800,387	7,334,474
CASH FLOWS FROM INVESTING ACTIVITIES:
Cash received for the disposal of fixed assets	23,278	1,044,492
Cash paid for fixed assets	(2,529,237)	(15,265,360)
Net cash provided by (used in) investing activities	(2,505,959)	(14,220,868)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments for related party debt	(675,387)	(2,718,142)
Repayments for debt	(724,130)	(729,016)
Payments for share repurchase		(1,724,008)
Dividends paid	(481,075)	(470,563)
Proceeds from the exercise of warrants	23
Net cash provided by (used in) financing activities	(1,880,569)	(5,641,729)
Effect of exchange rate translation on cash		(218)
Net increase (decrease) in cash, cash equivalents, and restricted cash	1,413,859	(12,528,341)
Cash, cash equivalents, and restricted cash - beginning of period	21,488,898	32,616,906
Cash, cash equivalents, and restricted cash - end of period	22,902,757	20,088,565
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION:
Interest	699,757	828,142
Income taxes	645,500	1,429,411
Non-cash investing and financing activities:
Common stock purchased and canceled	3,172,380	219,834
Derivative liability extinguished with warrant exercise	3
Dividends declared	614,505	614,505
Dividends paid with cryptocurrency	129,650	129,817
Debt and related party debt extinguished in exchange for cryptocurrency	1,484,021	1,487,797
Recognition of lease liability and ROU assets at lease commencement	23,520
Cryptocurrency received from sale of fixed assets	9,913
Purchase of fixed assets with cryptocurrrency		259,916
Transfer of fixed assets to inventory		567,522
Contribution of cryptocurrency from related party		$ 1,185,821

ORGANIZATION AND NATURE OF BUSI

ORGANIZATION AND NATURE OF BUSINESS	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND NATURE OF BUSINESS	NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS Organization Investview, Inc. was incorporated on January 30, 1946 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 1,358,670,942 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 On February 28, 2018, we filed a name change for Wealth Generators, LLC to Kuvera, LLC (“Kuvera”). 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. Nature of Business 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 education regarding equities, options, FOREX, ETFs, binary options, and cryptocurrency. In addition to trading research and education, we also offer 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 provided our members with an opportunity to purchase through such third party, a specialty form of adaptive digital currency called “ndau”. The sale of ndau was discontinued during the quarter ended September 30, 2023. Through our direct selling model, we 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. We currently own and manage over 5,000 next-generation Bitcoin application-specific integrated circuit (“ASIC”) miner machines, with 100% of such machines being powered by renewable energy sources, mainly hydropower plants and geothermal. We are also developing new and more efficient ways to mine cryptocurrencies through innovations in hardware, firmware, and additional ways to develop and utilize renewable energy sources, to increase the hash rate, uptime, profitability, and overall ROI of our crypto currency mining operations. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Since 2021, we have attempted to develop a brokerage and financial markets business. This was originally designed to, among other things, commercialize on the proprietary trading platform we acquired in September 2021 from MPower Trading Systems, LLC (“MPower”), to provide self-directed (DIY) investors with low pricing, a powerful trading platform, research, analytical tools, real-time data & news, insights and support for investing and trading in stocks, options, ETFs and mutual funds. Towards that end, in March 2021, we agreed to acquire a brokerage firm owned by an affiliate of our former chief executive officer. However, having been unable to secure the requisite FINRA approval by the expiration of that agreement, we terminated the transaction on June 14, 2022, and have since then continued our search for alternative acquisitions within the brokerage industry. Further, until we are able to start this business, we recently elected to wind down the registration of a dormant investment advisor and commodity trading advisor we own as we concluded there to be no material benefit to retaining an interest in these regulated businesses until we are able to launch our broader-based financial services model.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting 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. 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 September 30, 2023, are not necessarily indicative of the operating results that may be expected for the filing of our December 31, 2023 Form 10-K. These unaudited condensed consolidated financial statements should be read in conjunction with the December 31, 2022 consolidated financial statements and notes thereto included in our Annual Report on Form 10-K. Principles of Consolidation The consolidated financial statements include the accounts of Investview, Inc., and our wholly owned subsidiaries: iGenius, LLC (formerly Kuvera, LLC), Apex Tek, LLC (formerly Razor Data, LLC), SAFETek, LLC (formerly WealthGen Global, LLC), United Games, LLC, United League, LLC, iGenius Global LTD (formerly Kuvera (N.I.) LTD), Investview Financial Group Holdings, LLC, Investview MTS, LLC, MyLife Wellness Company, and S.A.F.E Management, LLC. All intercompany transactions and balances have been eliminated in consolidation. Financial Statement Reclassification Certain account balances from prior periods have been reclassified in these consolidated financial statements to conform to current period classifications. Use of Estimates 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Foreign Exchange 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 in April 2022, 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 the accounts of Kuvera France S.A.S. into USD for the following operating periods. SCHEDULE OF EXCHANGE RATES Nine Months Ended Euro to USD 1.1118 Concentration of Credit Risk 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 5,306,536 18,202,860 Cash Equivalents and Restricted Cash 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 September 30, 2023 and December 31, 2022, we had no 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. SCHEDULE OF RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH September 30, 2023 December 31, 2022 Cash and cash equivalents $ 22,512,638 $ 20,317,253 Restricted cash, current 390,119 931,540 Restricted cash, long term - 240,105 Total cash, cash equivalents, and restricted cash shown on the statement of cash flows $ 22,902,757 $ 21,488,898 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 and funds required to be held in an account as collateral for business charges on our Company credit card. Receivables 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 $ 722,324 719,342 500,000 775,000 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Fixed Assets 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. Fixed assets were made up of the following at each balance sheet date: SCHEDULE OF FIXED ASSETS Estimated Useful Life (years) September 30, 2023 December 31, 2022 Furniture, fixtures, and equipment 10 $ 2,970 $ 76,716 Computer equipment 3 10,440 12,869 Leasehold improvements Remaining Lease Term - 40,528 Data processing equipment 3 14,179,769 13,187,312 Mining repair tools and equipment 1 - 13,627 14,193,179 13,331,052 Accumulated depreciation (6,456,983 ) (4,822,778 ) Net book value $ 7,736,196 $ 8,508,274 Total depreciation expense for the nine months ended September 30, 2023 and 2022, was $ 3,258,738 4,251,122 26,729 23,278 9,913 6,462 15,848 654,942 1,044,492 389,550 Long-Lived Assets – Intangible Assets & License Agreement We account for our cryptocurrencies and intangible assets 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, which 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 September 30, 2023 and December 31, 2022, were $ 2,183,252 2,047,582 135,670 2,474,096 2,360,957 113,139 7,798,279 9,412,751 170,444 (1,338,597) 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. 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 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Impairment of Long-Lived Assets 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 nine months ended September 30, 2023, no 15,772 8,764 7,008 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. 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: 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; and - 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 management’s own assumptions about the inputs 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, and debt. We have determined that the book value of our outstanding financial instruments as of September 30, 2023 and December 31, 2022, 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 September 30, 2023: SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Derivative liability $ - $ - $ 8,827 $ 8,827 Total Liabilities $ - $ - $ 8,827 $ 8,827 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, 2022: Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Derivative liability $ - $ - $ 24,426 $ 24,426 Total Liabilities $ - $ - $ 24,426 $ 24,426 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Revenue Recognition Subscription Revenue 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 September 30, 2023 and December 31, 2022, our deferred revenues were $ 2,803,982 2,074,574 Mining Revenue 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. Cryptocurrency Revenue We generate revenue from the sale of cryptocurrency packages to our customers through an arrangement with a third-party supplier. The various packages included different amounts of coin with differing rates of returns and terms. The coin is delivered by a third-party supplier. The sale of cryptocurrency packages was discontinued during the quarter ended September 30, 2023. 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-party to provide coin 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 supplier to deliver the coin, at which time we recognize revenue and the amounts due to our supplier on our books. As of September 30, 2023 and December 31, 2022, our customer advances related to cryptocurrency revenue were $ 0 96,609 Mining Equipment Repair Revenue Through our wholly owned subsidiary, SAFETek, LLC, we repair broken mining equipment for sale to third-party customers. Our mining equipment repair business was discontinued during the quarter ended June 30, 2023. 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Digital Wallet Revenue 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. The sale of digital wallets to our customers was discontinued during the year ended December 31, 2022. 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 nine months ended September 30, 2023, was as follows: SCHEDULE OF REVENUE GENERATED Subscription Cryptocurrency Mining Miner Repair Total Gross billings/receipts $ 45,284,739 $ 990,785 $ 7,798,279 $ 23,378 $ 54,097,181 Refunds, incentives, credits, and chargebacks (3,625,554 ) - - - (3,625,554 ) Amounts paid to providers - (477,500 ) - - (477,500 ) Net revenue $ 41,659,185 $ 513,285 $ 7,798,279 $ 23,378 $ 49,994,127 For the nine months ended September 30, 2023, foreign and domestic revenues were approximately $ 38.1 11.9 Revenue generated for the nine months ended September 30, 2022, was as follows: Subscription Cryptocurrency Revenue Mining Revenue Miner Repair Revenue Digital Wallet Revenue Total Gross billings/receipts $ 39,087,141 $ 2,548,316 $ 9,412,751 $ 123,621 $ 7,157 $ 51,178,986 Refunds, incentives, credits, and chargebacks (2,428,351 ) - - - - (2,428,351 ) Amounts paid to providers - (1,239,507 ) - - (1,289 ) (1,240,796 ) Net revenue $ 36,658,790 $ 1,308,809 $ 9,412,751 $ 123,621 $ 5,868 $ 47,509,839 For the nine months ended September 30, 2022 foreign and domestic revenues were approximately $ 32.2 15.3 Revenue generated for the three months ended September 30, 2023, was as follows: Subscription Cryptocurrency Mining Total Gross billings/receipts $ 17,499,805 $ 258,466 $ 2,905,182 $ 20,663,453 Refunds, incentives, credits, and chargebacks (1,381,813 ) - - (1,381,813 ) Amounts paid to providers - (112,000 ) - (112,000 ) Net revenue $ 16,117,992 $ 146,466 $ 2,905,182 $ 19,169,640 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) For the three months ended September 30, 2023, foreign and domestic revenues were approximately $ 14.7 4.5 Revenue generated for the three months ended September 30, 2022, was as follows: Subscription Cryptocurrency Mining Miner Repair Digital Wallet Total Gross billings/receipts $ 12,638,375 $ 673,933 $ 2,777,634 $ 43,511 $ - $ 16,133,453 Refunds, incentives, credits, and chargebacks (814,794 ) - - - - (814,794 ) Amounts paid to providers - (322,500 ) - - - (322,500 ) Net revenue $ 11,823,581 $ 351,433 $ 2,777,634 $ 43,511 $ - $ 14,996,159 For the three months ended September 30, 2022 foreign and domestic revenues were approximately $ 10.3 4.7 Advertising, Selling, and Marketing Costs 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 nine months ended September 30, 2023 and 2022, totaled $ 536,464 53,139 Cost of Sales and Service Included in our costs of sales and services are amounts paid to our trading and market experts that provide financial education content and tools to our subscription customers, hosting and energy fees that we pay to vendors 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 nine months ended September 30, 2023 and 2022, totaled $ 7,614,768 5,873,214 Inventory Inventory consists of finished goods to be sold as part of our miner repair revenue and materials that were purchased for refurbishment but will be sold as purchased due to the Company winding down the refurbishment and sale of repaired miners. 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 nine months ended September 30, 2023, we recognized a loss on disposal of assets of $ 174,835 0 249,480 Income Taxes 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Net Income (Loss) per Share 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 September 30, 2023. Due to the net loss for the three months ended September 30, 2022 there were 1,036,428,571 SCHEDULE OF DILUTED EARNINGS PER SHARE September 30, 2023 Net income (loss) $ 2,008,314 Less: preferred dividends (204,835 ) Add: interest expense on convertible debt 225,129 Net income available to common shareholders (numerator) $ 2,028,608 Basic weighted average number of common shares outstanding 2,632,983,119 Dilutive impact of convertible notes 471,428,571 Dilutive impact of non-voting membership interest 565,000,000 Diluted weighted average number of common shares outstanding (denominator) 3,669,411,690 Diluted income per common share $ 0.00 The following table illustrates the computation of diluted earnings per share for the nine months ended September 30, 2023 and 2022, where no potentially dilutive securities were excluded from the computation: September 30, 2023 September 30, 2022 Net income (loss) $ 3,013,613 $ 1,858,642 Less: preferred dividends (614,505 ) (614,505 ) Add: interest expense on convertible debt 675,387 469,884 Net income available to common shareholders (numerator) $ 3,074,495 $ 1,714,021 Basic weighted average number of common shares outstanding 2,635,166,049 2,690,146,350 Dilutive impact of convertible notes 471,428,571 471,428,571 Dilutive impact of non-voting membership interest 565,000,000 565,000,000 Diluted weighted average number of common shares outstanding (denominator) 3,671,594,620 3,726,574,921 Diluted income per common share $ 0.00 $ 0.00 Lease Obligation We determine if an arrangement is a lease at inception. Operating leases are included in the operating lease right-of-use asset account, the operating lease liability, current account, and the operating lease liability, long term account in our balance sheet. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2023
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	NOTE 3 – RECENT ACCOUNTING PRONOUNCEMENTS 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.

LIQUIDITY

LIQUIDITY	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
LIQUIDITY	NOTE 4 – 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. During the nine months ended September 30, 2023, we recorded a net income from operations of $ 3,844,096 3,013,613 22,512,638 14,082,655 2,047,582

RELATED-PARTY TRANSACTIONS

RELATED-PARTY TRANSACTIONS	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
RELATED-PARTY TRANSACTIONS	NOTE 5 – RELATED-PARTY TRANSACTIONS Related Party Debt Our related-party payables consisted of the following: SCHEDULE OF RELATED PARTY PAYABLES September 30, 2023 December 31, 2022 Convertible Promissory Note entered into on 4/27/20, net of debt discount of $ 855,038 [1] $ 444,962 $ 347,782 Convertible Promissory Note entered into on 5/27/20, net of debt discount of $ 464,219 [2] 235,781 183,020 Convertible Promissory Note entered into on 11/9/20, net of debt discount of $ 903,530 [3] 396,470 293,779 Working Capital Promissory Note entered into on 3/22/21 [4] 1,202,917 1,201,927 Total related-party debt 2,280,130 2,026,508 Less: Current portion (1,202,917 ) (1,201,927 ) Related-party debt, long term $ 1,077,213 $ 824,581 [1] On April 27, 2020, we received proceeds of $ 1,300,000 20 April 27, 2030 0.01257 0.007 1,300,000 97,180 195,012 [2] On May 27, 2020, we received proceeds of $ 700,000 20 April 27, 2030 0.01257 0.007 700,000 52,761 105,003 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) [3] On November 9, 2020, we received proceeds of $ 1,300,000 38.5 25 13.5 April 27, 2030 0.007 1,300,000 102,691 375,372 [4] On March 22, 2021, we entered into Securities Purchase Agreements to purchase 100 1,500,000 1,200,000 0.11 990 12,000,000 Other Related Party Arrangements On January 6, 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 resigned their positions as officers and directors of the Company effective immediately upon execution of the Separation Agreements as they each transitioned to the roles of consultants to the Company. Mr. Romano and Ms. Raynor provided consulting services to the Company in their roles from January 6, 2022, through the elimination of these positions on or about July 14, 2023. In conjunction with the Separation Agreements, Mr. Romano and Ms. Raynor forfeited 150,000,000 43,101,939 1,724,008 63,333,333 On September 29, 2023, we closed on the purchase in a private transaction of shares of our common stock under the terms of a Stock Purchase and Release Agreement dated September 18, 2023 (the “Agreement”). Under the Agreement, the Company purchased for surrender in a series of private transactions, an aggregate of 302,919,223 2,922,380 0.00964739 In addition to the cash consideration for the Purchased Shares, the Company also agreed to cover a limited amount of the legal fees incurred by the Sellers in the transaction, as well as provide Mr. Romano and Ms. Raynor with a $ 250,000 The consideration paid for the Purchased Shares of $ 2,922,380 250,000 3,172,380 The loans referenced in footnotes 1-3 above, were advanced under a Securities Purchase Agreement we entered into on April 27, 2020, with DBR Capital. Under the Securities Purchase Agreement (which was subsequently amended and restated), DBR Capital agreed to advance up to $ 11 On August 12, 2022, we and DBR Capital, entered into a Fourth Amendment to the now Amended and Restated Securities Purchase Agreement that extends the deadlines for the fourth and fifth closings under that 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)

DEBT

DEBT	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
DEBT	NOTE 6 – DEBT Our debt consisted of the following: SCHEDULE OF DEBT September 30, 2023 December 31, 2022 Loan with the U.S. Small Business Administration dated 4/19/20 [1] $ 532,891 $ 543,237 Long term notes for APEX lease buyback [2] 5,741,385 7,925,166 Total debt 6,274,276 8,468,403 Less: Current portion 2,938,757 2,938,757 Debt, long term portion $ 3,335,519 $ 5,529,646 [1] In April 2020, we received proceeds of $ 500,000 3.75 2,437 14,024 14,024 24,370 [2] During the year ended March 31, 2021, we entered into notes with third parties for $ 19,089,500 75 December 31, 2024 25 699,760 1,484,021 729,016 1,487,797

DERIVATIVE LIABILITY

DERIVATIVE LIABILITY	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
DERIVATIVE LIABILITY	NOTE 7 – DERIVATIVE LIABILITY During the nine months ended September 30, 2023, we had the following activity in our derivative liability account relating to our warrants: SCHEDULE OF DERIVATIVE LIABILITY Derivative liability at December 31, 2022 $ 24,426 Derivative liability recorded on new instruments - Derivative liability reduced by warrant exercise (see NOTE 9) (3 ) (Gain) loss on fair value (15,596 ) Derivative liability at September 30, 2023 $ 8,827 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 nine months ended September 30, 2023, the assumptions used in our binomial option pricing model were in the following range: SCHEDULE OF ASSUMPTIONS USED IN BINOMINAL OPTION PRICING MODE Risk free interest rate 4.80 5.03 % Expected life in years 1.84 2.75 Expected volatility 117 143 % INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)

OPERATING LEASE

OPERATING LEASE	9 Months Ended
	Sep. 30, 2023
Operating Lease
OPERATING LEASE	NOTE 8 – OPERATING LEASE 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 assumed an operating lease for office space in Haverford, Pennsylvania (the “Haverford Lease”) in connection with the MPower acquisition. This facility is now being used as the headquarters of the company. At commencement of the Eatontown Lease, right-of-use assets obtained in exchange for new operating lease liabilities amounted to $ 110,097 The three-year lease term of the Eatontown Lease was extended on a month-to-month basis commencing August 1, 2022 and was terminated in February 2023. 1.75 At commencement of the Conroe Lease, right-of-use assets obtained in exchange for new operating lease liabilities amounted to $ 174,574 At commencement of the Wyckoff Lease, right-of-use assets obtained in exchange for new operating lease liabilities amounted to $ 22,034 24.5 July 31, 2024 23,520 At date of acquisition of the Haverford Lease, right-of-use assets and lease liabilities obtained amounted to $ 125,522 152,961 172,042 Operating lease expense was $ 128,583 120,935 1.34 12 Future minimum lease payments under non-cancellable leases as of September 30, 2023, were as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER NON-CANCELLABLE LEASES Remainder of 2023 $ 23,808 2024 116,027 2025 7,835 Total 147,670 Less: Interest (1,637 ) Present value of lease liability 146,033 Operating lease liability, current [1] (115,901 ) Operating lease liability, long term $ 30,132 [1] Represents lease payments to be made in the next 12 months.

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY (DEFICIT)	NOTE 9 – STOCKHOLDERS’ EQUITY (DEFICIT) Preferred Stock We are authorized to issue up to 50,000,000 0.001 Our Board of Directors approved the designation of 2,000,000 25 13 3.25 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) During the year ended March 31, 2021, we commenced a public securities offering to sell a total of 2,000,000 25 (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). 252,192 As of September 30, 2023 and December 31, 2022, we had 252,192 Preferred Stock Dividends During the nine months ended September 30, 2023, we recorded $ 614,505 481,075 129,650 240,410 During the nine months ended September 30, 2022, we recorded $ 614,505 470,563 129,817 Common Stock Transactions During the nine months ended September 30, 2023, we issued 230 23 3 302,919,223 3,172,380 2,046,683 During the nine months ended September 30, 2022, we cancelled 219,833,334 150,000,000 69,833,334 219,834 33,333,333 43,101,939 1,724,008 383,906 As of September 30, 2023 and December 31, 2022, we had 2,333,356,496 2,636,275,489 Options During the year ended December 31, 2022, we restructured 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 68,533,334 218,500,000 360,416,665 0.05 2,036,345 1,384,210 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Warrants Transactions involving our warrants are summarized as follows: SUMMARY OF WARRANTS ISSUED Weighted Number of Average Shares Exercise Price Warrants outstanding at December 31, 2022 1,178,320 $ 0.10 Granted - $ - Canceled/Expired - $ - Exercised (230 ) $ 0.10 Warrants outstanding at September 30, 2023 1,178,090 $ 0.10 Details of our warrants outstanding as of September 30, 2023, is as follows: SUMMARY OF WARRANTS OUTSTANDING Exercise Price Warrants Outstanding Warrants Exercisable Weighted Average Contractual Life (Years) $ 0.10 1,178,090 1,178,090 2.40 Class B Units of Investview Financial Group Holdings, LLC As of September 30, 2023, and December 31, 2022, there were 565,000,000 The Class B Redeemable Units have no voting rights but can be exchanged at any time, within 5 years from the date of issuance, for 565,000,000 shares of our common stock on a one-for-one basis and are subject to significant restrictions upon resale through 2025 under the terms of a lock up agreement entered into as part of the purchase agreement. 58.9 0.1532 86.6 32 27.7 565

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 10 – COMMITMENTS AND CONTINGENCIES In the ordinary course of business, we may be, or have been, involved in legal proceedings. During the nine months ended September 30, 2023, 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 our now discontinued Apex sale and leaseback program, the operation of our direct selling network now known as iGenius, and the offer and sale of cryptocurrency products. 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 have to date and continue to cooperate fully with the SEC’s investigation and will continue to work with outside counsel to review the matter. We generate revenue from the sale of cryptocurrency packages to our customers through an arrangement with a third-party supplier, 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Joseph Cammarata served as an officer and director of the Company from December 2019 through his termination for cause on or about December 7, 2021. Mr. Cammarata was terminated following the announcement of civil and criminal charges filed against him in connection with his involvement with a class action claims aggregator unrelated to the Company. The Company was unaware of these outside business interests. Based on public reporting of the matter, the Company believes that Mr. Cammarata was convicted of certain of these criminal charges and is presently incarcerated. Prior to his termination, Mr. Cammarata and the Company engaged in certain transactions as described below: We issued a promissory note to Mr. Cammarata, which, following certain modifications, on or about March 30, 2021, was restated in the principal amount of $ 1,550,000 0.02 0.008 As of the date of this Report, Mr. Cammarata has not accepted our tender of the cash payment, and through his then counsel, has asserted his entitlement to exercise his right to convert the Cammarata Note into our common shares. Although we believe that our cash tender was appropriate under the terms of the Cammarata Note and our claims for damages by Mr. Cammarata have merit, if Mr. Cammarata elects to challenge our cash tender in a court proceeding, and if we are unable to sustain our legal position on the matter, Mr. Cammarata could receive up to approximately 203 million shares of our common stock upon conversion of the Cammarata Note. On March 22, 2021, we entered into Securities Purchase Agreements to purchase 100 1,500,000 1,200,000 0.11 990 12,000,000

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 11 – INCOME TAXES For the periods ended September 30, 2023, and September 30, 2022, 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 nine months ended September 30, 2023, was $ 304,262 1,100,599 13.2 26.8 362,563 1,004,308 623.9 35.1

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 12 – SUBSEQUENT EVENTS 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.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Accounting	Basis of Accounting 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. 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 September 30, 2023, are not necessarily indicative of the operating results that may be expected for the filing of our December 31, 2023 Form 10-K. These unaudited condensed consolidated financial statements should be read in conjunction with the December 31, 2022 consolidated financial statements and notes thereto included in our Annual Report on Form 10-K.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of Investview, Inc., and our wholly owned subsidiaries: iGenius, LLC (formerly Kuvera, LLC), Apex Tek, LLC (formerly Razor Data, LLC), SAFETek, LLC (formerly WealthGen Global, LLC), United Games, LLC, United League, LLC, iGenius Global LTD (formerly Kuvera (N.I.) LTD), Investview Financial Group Holdings, LLC, Investview MTS, LLC, MyLife Wellness Company, and S.A.F.E Management, LLC. All intercompany transactions and balances have been eliminated in consolidation.
Financial Statement Reclassification	Financial Statement Reclassification Certain account balances from prior periods have been reclassified in these consolidated financial statements to conform to current period classifications.
Use of Estimates	Use of Estimates 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)
Foreign Exchange	Foreign Exchange 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 in April 2022, 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 the accounts of Kuvera France S.A.S. into USD for the following operating periods. SCHEDULE OF EXCHANGE RATES Nine Months Ended Euro to USD 1.1118
Concentration of Credit Risk	Concentration of Credit Risk 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 5,306,536 18,202,860
Cash Equivalents and Restricted Cash	Cash Equivalents and Restricted Cash 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 September 30, 2023 and December 31, 2022, we had no 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. SCHEDULE OF RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH September 30, 2023 December 31, 2022 Cash and cash equivalents $ 22,512,638 $ 20,317,253 Restricted cash, current 390,119 931,540 Restricted cash, long term - 240,105 Total cash, cash equivalents, and restricted cash shown on the statement of cash flows $ 22,902,757 $ 21,488,898 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 and funds required to be held in an account as collateral for business charges on our Company credit card.
Receivables	Receivables 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 $ 722,324 719,342 500,000 775,000 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)
Fixed Assets	Fixed Assets 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. Fixed assets were made up of the following at each balance sheet date: SCHEDULE OF FIXED ASSETS Estimated Useful Life (years) September 30, 2023 December 31, 2022 Furniture, fixtures, and equipment 10 $ 2,970 $ 76,716 Computer equipment 3 10,440 12,869 Leasehold improvements Remaining Lease Term - 40,528 Data processing equipment 3 14,179,769 13,187,312 Mining repair tools and equipment 1 - 13,627 14,193,179 13,331,052 Accumulated depreciation (6,456,983 ) (4,822,778 ) Net book value $ 7,736,196 $ 8,508,274 Total depreciation expense for the nine months ended September 30, 2023 and 2022, was $ 3,258,738 4,251,122 26,729 23,278 9,913 6,462 15,848 654,942 1,044,492 389,550
Long-Lived Assets – Intangible Assets & License Agreement	Long-Lived Assets – Intangible Assets & License Agreement We account for our cryptocurrencies and intangible assets 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, which 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 September 30, 2023 and December 31, 2022, were $ 2,183,252 2,047,582 135,670 2,474,096 2,360,957 113,139 7,798,279 9,412,751 170,444 (1,338,597) 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. 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 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets 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 nine months ended September 30, 2023, no 15,772 8,764 7,008
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. 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: 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; and - 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 management’s own assumptions about the inputs 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, and debt. We have determined that the book value of our outstanding financial instruments as of September 30, 2023 and December 31, 2022, 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 September 30, 2023: SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Derivative liability $ - $ - $ 8,827 $ 8,827 Total Liabilities $ - $ - $ 8,827 $ 8,827 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, 2022: Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Derivative liability $ - $ - $ 24,426 $ 24,426 Total Liabilities $ - $ - $ 24,426 $ 24,426 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)
Revenue Recognition	Revenue Recognition Subscription Revenue 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 September 30, 2023 and December 31, 2022, our deferred revenues were $ 2,803,982 2,074,574 Mining Revenue 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. Cryptocurrency Revenue We generate revenue from the sale of cryptocurrency packages to our customers through an arrangement with a third-party supplier. The various packages included different amounts of coin with differing rates of returns and terms. The coin is delivered by a third-party supplier. The sale of cryptocurrency packages was discontinued during the quarter ended September 30, 2023. 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-party to provide coin 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 supplier to deliver the coin, at which time we recognize revenue and the amounts due to our supplier on our books. As of September 30, 2023 and December 31, 2022, our customer advances related to cryptocurrency revenue were $ 0 96,609 Mining Equipment Repair Revenue Through our wholly owned subsidiary, SAFETek, LLC, we repair broken mining equipment for sale to third-party customers. Our mining equipment repair business was discontinued during the quarter ended June 30, 2023. 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) Digital Wallet Revenue 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. The sale of digital wallets to our customers was discontinued during the year ended December 31, 2022. 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 nine months ended September 30, 2023, was as follows: SCHEDULE OF REVENUE GENERATED Subscription Cryptocurrency Mining Miner Repair Total Gross billings/receipts $ 45,284,739 $ 990,785 $ 7,798,279 $ 23,378 $ 54,097,181 Refunds, incentives, credits, and chargebacks (3,625,554 ) - - - (3,625,554 ) Amounts paid to providers - (477,500 ) - - (477,500 ) Net revenue $ 41,659,185 $ 513,285 $ 7,798,279 $ 23,378 $ 49,994,127 For the nine months ended September 30, 2023, foreign and domestic revenues were approximately $ 38.1 11.9 Revenue generated for the nine months ended September 30, 2022, was as follows: Subscription Cryptocurrency Revenue Mining Revenue Miner Repair Revenue Digital Wallet Revenue Total Gross billings/receipts $ 39,087,141 $ 2,548,316 $ 9,412,751 $ 123,621 $ 7,157 $ 51,178,986 Refunds, incentives, credits, and chargebacks (2,428,351 ) - - - - (2,428,351 ) Amounts paid to providers - (1,239,507 ) - - (1,289 ) (1,240,796 ) Net revenue $ 36,658,790 $ 1,308,809 $ 9,412,751 $ 123,621 $ 5,868 $ 47,509,839 For the nine months ended September 30, 2022 foreign and domestic revenues were approximately $ 32.2 15.3 Revenue generated for the three months ended September 30, 2023, was as follows: Subscription Cryptocurrency Mining Total Gross billings/receipts $ 17,499,805 $ 258,466 $ 2,905,182 $ 20,663,453 Refunds, incentives, credits, and chargebacks (1,381,813 ) - - (1,381,813 ) Amounts paid to providers - (112,000 ) - (112,000 ) Net revenue $ 16,117,992 $ 146,466 $ 2,905,182 $ 19,169,640 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) For the three months ended September 30, 2023, foreign and domestic revenues were approximately $ 14.7 4.5 Revenue generated for the three months ended September 30, 2022, was as follows: Subscription Cryptocurrency Mining Miner Repair Digital Wallet Total Gross billings/receipts $ 12,638,375 $ 673,933 $ 2,777,634 $ 43,511 $ - $ 16,133,453 Refunds, incentives, credits, and chargebacks (814,794 ) - - - - (814,794 ) Amounts paid to providers - (322,500 ) - - - (322,500 ) Net revenue $ 11,823,581 $ 351,433 $ 2,777,634 $ 43,511 $ - $ 14,996,159 For the three months ended September 30, 2022 foreign and domestic revenues were approximately $ 10.3 4.7
Advertising, Selling, and Marketing Costs	Advertising, Selling, and Marketing Costs 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 nine months ended September 30, 2023 and 2022, totaled $ 536,464 53,139
Cost of Sales and Service	Cost of Sales and Service Included in our costs of sales and services are amounts paid to our trading and market experts that provide financial education content and tools to our subscription customers, hosting and energy fees that we pay to vendors 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 nine months ended September 30, 2023 and 2022, totaled $ 7,614,768 5,873,214
Inventory	Inventory Inventory consists of finished goods to be sold as part of our miner repair revenue and materials that were purchased for refurbishment but will be sold as purchased due to the Company winding down the refurbishment and sale of repaired miners. 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 nine months ended September 30, 2023, we recognized a loss on disposal of assets of $ 174,835 0 249,480
Income Taxes	Income Taxes 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)
Net Income (Loss) per Share	Net Income (Loss) per Share 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 September 30, 2023. Due to the net loss for the three months ended September 30, 2022 there were 1,036,428,571 SCHEDULE OF DILUTED EARNINGS PER SHARE September 30, 2023 Net income (loss) $ 2,008,314 Less: preferred dividends (204,835 ) Add: interest expense on convertible debt 225,129 Net income available to common shareholders (numerator) $ 2,028,608 Basic weighted average number of common shares outstanding 2,632,983,119 Dilutive impact of convertible notes 471,428,571 Dilutive impact of non-voting membership interest 565,000,000 Diluted weighted average number of common shares outstanding (denominator) 3,669,411,690 Diluted income per common share $ 0.00 The following table illustrates the computation of diluted earnings per share for the nine months ended September 30, 2023 and 2022, where no potentially dilutive securities were excluded from the computation: September 30, 2023 September 30, 2022 Net income (loss) $ 3,013,613 $ 1,858,642 Less: preferred dividends (614,505 ) (614,505 ) Add: interest expense on convertible debt 675,387 469,884 Net income available to common shareholders (numerator) $ 3,074,495 $ 1,714,021 Basic weighted average number of common shares outstanding 2,635,166,049 2,690,146,350 Dilutive impact of convertible notes 471,428,571 471,428,571 Dilutive impact of non-voting membership interest 565,000,000 565,000,000 Diluted weighted average number of common shares outstanding (denominator) 3,671,594,620 3,726,574,921 Diluted income per common share $ 0.00 $ 0.00
Lease Obligation	Lease Obligation We determine if an arrangement is a lease at inception. Operating leases are included in the operating lease right-of-use asset account, the operating lease liability, current account, and the operating lease liability, long term account in our balance sheet. Right-of-use assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to 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. INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SCHEDULE OF EXCHANGE RATES	The following rates were used to translate the accounts of Kuvera France S.A.S. into USD for the following operating periods. SCHEDULE OF EXCHANGE RATES Nine Months Ended Euro to USD 1.1118
SCHEDULE OF RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH	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. SCHEDULE OF RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH September 30, 2023 December 31, 2022 Cash and cash equivalents $ 22,512,638 $ 20,317,253 Restricted cash, current 390,119 931,540 Restricted cash, long term - 240,105 Total cash, cash equivalents, and restricted cash shown on the statement of cash flows $ 22,902,757 $ 21,488,898
SCHEDULE OF FIXED ASSETS	Fixed assets were made up of the following at each balance sheet date: SCHEDULE OF FIXED ASSETS Estimated Useful Life (years) September 30, 2023 December 31, 2022 Furniture, fixtures, and equipment 10 $ 2,970 $ 76,716 Computer equipment 3 10,440 12,869 Leasehold improvements Remaining Lease Term - 40,528 Data processing equipment 3 14,179,769 13,187,312 Mining repair tools and equipment 1 - 13,627 14,193,179 13,331,052 Accumulated depreciation (6,456,983 ) (4,822,778 ) Net book value $ 7,736,196 $ 8,508,274
SCHEDULE OF 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 September 30, 2023: SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Derivative liability $ - $ - $ 8,827 $ 8,827 Total Liabilities $ - $ - $ 8,827 $ 8,827 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, 2022: Level 1 Level 2 Level 3 Total Total Assets $ - $ - $ - $ - Derivative liability $ - $ - $ 24,426 $ 24,426 Total Liabilities $ - $ - $ 24,426 $ 24,426
SCHEDULE OF REVENUE GENERATED	Revenue generated for the nine months ended September 30, 2023, was as follows: SCHEDULE OF REVENUE GENERATED Subscription Cryptocurrency Mining Miner Repair Total Gross billings/receipts $ 45,284,739 $ 990,785 $ 7,798,279 $ 23,378 $ 54,097,181 Refunds, incentives, credits, and chargebacks (3,625,554 ) - - - (3,625,554 ) Amounts paid to providers - (477,500 ) - - (477,500 ) Net revenue $ 41,659,185 $ 513,285 $ 7,798,279 $ 23,378 $ 49,994,127 For the nine months ended September 30, 2023, foreign and domestic revenues were approximately $ 38.1 11.9 Revenue generated for the nine months ended September 30, 2022, was as follows: Subscription Cryptocurrency Revenue Mining Revenue Miner Repair Revenue Digital Wallet Revenue Total Gross billings/receipts $ 39,087,141 $ 2,548,316 $ 9,412,751 $ 123,621 $ 7,157 $ 51,178,986 Refunds, incentives, credits, and chargebacks (2,428,351 ) - - - - (2,428,351 ) Amounts paid to providers - (1,239,507 ) - - (1,289 ) (1,240,796 ) Net revenue $ 36,658,790 $ 1,308,809 $ 9,412,751 $ 123,621 $ 5,868 $ 47,509,839 For the nine months ended September 30, 2022 foreign and domestic revenues were approximately $ 32.2 15.3 Revenue generated for the three months ended September 30, 2023, was as follows: Subscription Cryptocurrency Mining Total Gross billings/receipts $ 17,499,805 $ 258,466 $ 2,905,182 $ 20,663,453 Refunds, incentives, credits, and chargebacks (1,381,813 ) - - (1,381,813 ) Amounts paid to providers - (112,000 ) - (112,000 ) Net revenue $ 16,117,992 $ 146,466 $ 2,905,182 $ 19,169,640 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) For the three months ended September 30, 2023, foreign and domestic revenues were approximately $ 14.7 4.5 Revenue generated for the three months ended September 30, 2022, was as follows: Subscription Cryptocurrency Mining Miner Repair Digital Wallet Total Gross billings/receipts $ 12,638,375 $ 673,933 $ 2,777,634 $ 43,511 $ - $ 16,133,453 Refunds, incentives, credits, and chargebacks (814,794 ) - - - - (814,794 ) Amounts paid to providers - (322,500 ) - - - (322,500 ) Net revenue $ 11,823,581 $ 351,433 $ 2,777,634 $ 43,511 $ - $ 14,996,159
SCHEDULE OF DILUTED EARNINGS PER SHARE	SCHEDULE OF DILUTED EARNINGS PER SHARE September 30, 2023 Net income (loss) $ 2,008,314 Less: preferred dividends (204,835 ) Add: interest expense on convertible debt 225,129 Net income available to common shareholders (numerator) $ 2,028,608 Basic weighted average number of common shares outstanding 2,632,983,119 Dilutive impact of convertible notes 471,428,571 Dilutive impact of non-voting membership interest 565,000,000 Diluted weighted average number of common shares outstanding (denominator) 3,669,411,690 Diluted income per common share $ 0.00 The following table illustrates the computation of diluted earnings per share for the nine months ended September 30, 2023 and 2022, where no potentially dilutive securities were excluded from the computation: September 30, 2023 September 30, 2022 Net income (loss) $ 3,013,613 $ 1,858,642 Less: preferred dividends (614,505 ) (614,505 ) Add: interest expense on convertible debt 675,387 469,884 Net income available to common shareholders (numerator) $ 3,074,495 $ 1,714,021 Basic weighted average number of common shares outstanding 2,635,166,049 2,690,146,350 Dilutive impact of convertible notes 471,428,571 471,428,571 Dilutive impact of non-voting membership interest 565,000,000 565,000,000 Diluted weighted average number of common shares outstanding (denominator) 3,671,594,620 3,726,574,921 Diluted income per common share $ 0.00 $ 0.00

RELATED-PARTY TRANSACTIONS (Tab

RELATED-PARTY TRANSACTIONS (Tables)	9 Months Ended
	Sep. 30, 2023
Related Party Transactions [Abstract]
SCHEDULE OF RELATED PARTY PAYABLES	Our related-party payables consisted of the following: SCHEDULE OF RELATED PARTY PAYABLES September 30, 2023 December 31, 2022 Convertible Promissory Note entered into on 4/27/20, net of debt discount of $ 855,038 [1] $ 444,962 $ 347,782 Convertible Promissory Note entered into on 5/27/20, net of debt discount of $ 464,219 [2] 235,781 183,020 Convertible Promissory Note entered into on 11/9/20, net of debt discount of $ 903,530 [3] 396,470 293,779 Working Capital Promissory Note entered into on 3/22/21 [4] 1,202,917 1,201,927 Total related-party debt 2,280,130 2,026,508 Less: Current portion (1,202,917 ) (1,201,927 ) Related-party debt, long term $ 1,077,213 $ 824,581 [1] On April 27, 2020, we received proceeds of $ 1,300,000 20 April 27, 2030 0.01257 0.007 1,300,000 97,180 195,012 [2] On May 27, 2020, we received proceeds of $ 700,000 20 April 27, 2030 0.01257 0.007 700,000 52,761 105,003 INVESTVIEW, INC. NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS AS OF SEPTEMBER 30, 2023 (Unaudited) [3] On November 9, 2020, we received proceeds of $ 1,300,000 38.5 25 13.5 April 27, 2030 0.007 1,300,000 102,691 375,372 [4] On March 22, 2021, we entered into Securities Purchase Agreements to purchase 100 1,500,000 1,200,000 0.11 990 12,000,000

DEBT (Tables)

DEBT (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
SCHEDULE OF DEBT	Our debt consisted of the following: SCHEDULE OF DEBT September 30, 2023 December 31, 2022 Loan with the U.S. Small Business Administration dated 4/19/20 [1] $ 532,891 $ 543,237 Long term notes for APEX lease buyback [2] 5,741,385 7,925,166 Total debt 6,274,276 8,468,403 Less: Current portion 2,938,757 2,938,757 Debt, long term portion $ 3,335,519 $ 5,529,646 [1] In April 2020, we received proceeds of $ 500,000 3.75 2,437 14,024 14,024 24,370 [2] During the year ended March 31, 2021, we entered into notes with third parties for $ 19,089,500 75 December 31, 2024 25 699,760 1,484,021 729,016 1,487,797

DERIVATIVE LIABILITY (Tables)

DERIVATIVE LIABILITY (Tables)	9 Months Ended
	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
SCHEDULE OF DERIVATIVE LIABILITY	During the nine months ended September 30, 2023, we had the following activity in our derivative liability account relating to our warrants: SCHEDULE OF DERIVATIVE LIABILITY Derivative liability at December 31, 2022 $ 24,426 Derivative liability recorded on new instruments - Derivative liability reduced by warrant exercise (see NOTE 9) (3 ) (Gain) loss on fair value (15,596 ) Derivative liability at September 30, 2023 $ 8,827
SCHEDULE OF ASSUMPTIONS USED IN BINOMINAL OPTION PRICING MODE	SCHEDULE OF ASSUMPTIONS USED IN BINOMINAL OPTION PRICING MODE Risk free interest rate 4.80 5.03 % Expected life in years 1.84 2.75 Expected volatility 117 143 %

OPERATING LEASE (Tables)

OPERATING LEASE (Tables)	9 Months Ended
	Sep. 30, 2023
Operating Lease
SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER NON-CANCELLABLE LEASES	Future minimum lease payments under non-cancellable leases as of September 30, 2023, were as follows: SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER NON-CANCELLABLE LEASES Remainder of 2023 $ 23,808 2024 116,027 2025 7,835 Total 147,670 Less: Interest (1,637 ) Present value of lease liability 146,033 Operating lease liability, current [1] (115,901 ) Operating lease liability, long term $ 30,132 [1] Represents lease payments to be made in the next 12 months.

STOCKHOLDERS_ EQUITY (DEFICIT)

STOCKHOLDERS’ EQUITY (DEFICIT) (Tables)	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
SUMMARY OF WARRANTS ISSUED	Transactions involving our warrants are summarized as follows: SUMMARY OF WARRANTS ISSUED Weighted Number of Average Shares Exercise Price Warrants outstanding at December 31, 2022 1,178,320 $ 0.10 Granted - $ - Canceled/Expired - $ - Exercised (230 ) $ 0.10 Warrants outstanding at September 30, 2023 1,178,090 $ 0.10
SUMMARY OF WARRANTS OUTSTANDING	Details of our warrants outstanding as of September 30, 2023, is as follows: SUMMARY OF WARRANTS OUTSTANDING Exercise Price Warrants Outstanding Warrants Exercisable Weighted Average Contractual Life (Years) $ 0.10 1,178,090 1,178,090 2.40

ORGANIZATION AND NATURE OF BU_2

ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) - USD ($)			9 Months Ended
	Jun. 06, 2017	Apr. 01, 2017	Sep. 30, 2023
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Entity incorporation, date of incorporation			Jan. 30, 1946
Contribution Agreement [Member] | Wealth Generators LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Percentage on contributed shares		100%
Number of shares exchanged for common stock		1,358,670,942
Acquisition Agreement [Member] | Market Trend Strategies LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Value pre-merger liabilities	$ 419,139

SCHEDULE OF EXCHANGE RATES (Det

SCHEDULE OF EXCHANGE RATES (Details)	9 Months Ended
	Sep. 30, 2022
Euro To USD [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Euro to USD	1.1118

SCHEDULE OF RECONCILIATION OF C

SCHEDULE OF RECONCILIATION OF CASH, CASH EQUIVALENTS AND RESTRICTED CASH (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Accounting Policies [Abstract]
Cash and cash equivalents	$ 22,512,638	$ 20,317,253
Restricted cash, current	390,119	931,540
Restricted cash, long term		240,105
Total cash, cash equivalents, and restricted cash shown on the statement of cash flows	$ 22,902,757	$ 21,488,898	$ 20,088,565	$ 32,616,906

SCHEDULE OF FIXED ASSETS (Detai

SCHEDULE OF FIXED ASSETS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 14,193,179	$ 13,331,052
Property, Plant, and Equipment, Useful Life, Term, Description [Extensible Enumeration]	Leasehold Improvements [Member]
Accumulated depreciation	$ (6,456,983)	(4,822,778)
Net book value	$ 7,736,196	8,508,274
Furniture, Fixtures and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of fixed assets	10 years
Property, plant and equipment, gross	$ 2,970	76,716
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of fixed assets	3 years
Property, plant and equipment, gross	$ 10,440	12,869
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross		40,528
Data Processing Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of fixed assets	3 years
Property, plant and equipment, gross	$ 14,179,769	13,187,312
Mining Repair Tools and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful life of fixed assets	1 year
Property, plant and equipment, gross		$ 13,627

SCHEDULE OF ASSETS AND LIABILIT

SCHEDULE OF ASSETS AND LIABILITIES MEASURED ON RECURRING BASIS (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Platform Operator, Crypto-Asset [Line Items]
Total Assets
Derivative liability	8,827	24,426
Total Liabilities	8,827	24,426
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Total Assets
Derivative liability
Total Liabilities
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Total Assets
Derivative liability
Total Liabilities
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Total Assets
Derivative liability	8,827	24,426
Total Liabilities	$ 8,827	$ 24,426

SCHEDULE OF REVENUE GENERATED (

SCHEDULE OF REVENUE GENERATED (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Product Information [Line Items]
Gross billings/receipts	$ 20,663,453	$ 16,133,453	$ 54,097,181	$ 51,178,986
Refunds, incentives, credits, and chargebacks	(1,381,813)	(814,794)	(3,625,554)	(2,428,351)
Amounts paid to providers	(112,000)	(322,500)	(477,500)	(1,240,796)
Net revenue	19,169,640	14,996,159	49,994,127	47,509,839
Subscription Revenue [Member]
Product Information [Line Items]
Gross billings/receipts	17,499,805	12,638,375	45,284,739	39,087,141
Refunds, incentives, credits, and chargebacks	(1,381,813)	(814,794)	(3,625,554)	(2,428,351)
Amounts paid to providers
Net revenue	16,117,992	11,823,581	41,659,185	36,658,790
Cryptocurrency Revenue [Member]
Product Information [Line Items]
Gross billings/receipts	258,466	673,933	990,785	2,548,316
Refunds, incentives, credits, and chargebacks
Amounts paid to providers	(112,000)	(322,500)	(477,500)	(1,239,507)
Net revenue	146,466	351,433	513,285	1,308,809
Mining Revenue [Member]
Product Information [Line Items]
Gross billings/receipts	2,905,182	2,777,634	7,798,279	9,412,751
Refunds, incentives, credits, and chargebacks
Amounts paid to providers
Net revenue	$ 2,905,182	2,777,634	7,798,279	9,412,751
Mining Repair Revenue [Member]
Product Information [Line Items]
Gross billings/receipts		43,511	23,378	123,621
Refunds, incentives, credits, and chargebacks
Amounts paid to providers
Net revenue		43,511	$ 23,378	123,621
Digital Wallet [Member]
Product Information [Line Items]
Gross billings/receipts				7,157
Refunds, incentives, credits, and chargebacks
Amounts paid to providers				(1,289)
Net revenue				$ 5,868

SCHEDULE OF DILUTED EARNINGS PE

SCHEDULE OF DILUTED EARNINGS PER SHARE (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Accounting Policies [Abstract]
Net income (loss)	$ 2,008,314	$ 597,405	$ 407,894	$ (420,679)	$ (99,708)	$ 2,379,029	$ 3,013,613	$ 1,858,642
Less: preferred dividends	(204,835)						(614,505)	(614,505)
Add: interest expense on convertible debt	225,129						675,387	469,884
Net income available to common shareholders (numerator)	$ 2,028,608						$ 3,074,495	$ 1,714,021
Basic weighted average number of common shares outstanding	2,632,983,119						2,635,166,049	2,690,146,350
Dilutive impact of convertible notes	471,428,571						471,428,571	471,428,571
Dilutive impact of non-voting membership interest	565,000,000						565,000,000	565,000,000
Diluted weighted average number of common shares outstanding (denominator)	3,669,411,690						3,671,594,620	3,726,574,921
Diluted income per common share	$ 0			$ 0			$ 0	$ 0

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Product Information [Line Items]
Cash, FDIC insured amount	$ 250,000		$ 250,000
Cash balances exceeded FDIC limits	5,306,536		5,306,536		$ 18,202,860
Allowance for doubtful accounts	722,324		722,324		719,342
Accounts receivable	500,000		500,000		775,000
Depreciation expense			3,258,738	$ 4,251,122	4,251,122
Net book value	26,729	$ 654,942	26,729	654,942
Cash received from the disposal of fixed assets			23,278	1,044,492
Gain on disposal of assets			6,462
Loss on disposition of assets			15,848
Gain on disposal of assets		118,041	(184,221)	389,550
Cryptocurrencies	2,183,252		2,183,252		2,474,096
Other current assets	2,047,582		2,047,582		2,360,957
Other restricted assets, long term	135,670	135,670	135,670	135,670	113,139
Total revenue, net	19,169,640	14,996,159	49,994,127	47,509,839
Realized gain loss on cryptocurrency	(58,401)	(318,000)	170,444	(1,338,597)
Tangible asset impairment charges			0	15,772
Accumulated depreciation				8,764
Asset impairment charges		625		7,008
Deferred revenue	2,803,982		2,803,982		2,074,574
Customer advance					96,609
Advertising, selling, and marketing expenses			536,464	53,139
Cost of sales and service	3,147,890	2,144,733	7,614,768	5,873,214
Loss on disposal on assets			174,835
Inventory, entirely finished goods					$ 249,480
Diluted income	1,036,428,571
Securities Purchase Agreement [Member] | M Power Trading Systems LLC [Member]
Product Information [Line Items]
Intangible assets value						$ 7,240,000
Mining Revenue [Member]
Product Information [Line Items]
Total revenue, net	$ 2,905,182	2,777,634	7,798,279	9,412,751
Foreign Revenue [Member]
Product Information [Line Items]
Total revenue, net	14,700,000	10,300,000	38,100,000	32,200,000
Domestic Revenue [Member]
Product Information [Line Items]
Total revenue, net	$ 4,500,000	$ 4,700,000	11,900,000	$ 15,300,000
Bitcoin [Member]
Product Information [Line Items]
Proceeds on sale of stock			$ 9,913

LIQUIDITY (Details Narrative)

LIQUIDITY (Details Narrative) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Operating income loss	$ 2,242,755			$ 523,014			$ 3,844,096	$ 6,406,965
Net income	2,008,314	$ 597,405	$ 407,894	$ (420,679)	$ (99,708)	$ 2,379,029	3,013,613	$ 1,858,642
Cash and cash equivalents	22,512,638						22,512,638		$ 20,317,253
Working capital							14,082,655
Other assets, current	$ 2,047,582						$ 2,047,582		$ 2,360,957

SCHEDULE OF RELATED PARTY PAYAB

SCHEDULE OF RELATED PARTY PAYABLES (Details) - USD ($)		Sep. 30, 2023	Dec. 31, 2022
Related Party Transaction [Line Items]
Convertible Promissory Note entered into on 4/27/20, net of debt discount of $855,038 as of September 30, 2023	[1]	$ 444,962	$ 347,782
Convertible Promissory Note entered into on 5/27/20, net of debt discount of $464,219 as of September 30, 2023	[2]	235,781	183,020
Convertible Promissory Note entered into on 11/9/20, net of debt discount of $903,530 as of September 30, 2023	[3]	396,470	293,779
Working Capital Promissory Note entered into on 3/22/21	[4]	1,202,917	1,201,927
Related Party [Member]
Related Party Transaction [Line Items]
Total related-party debt		2,280,130	2,026,508
Less: Current portion		(1,202,917)	(1,201,927)
Related-party debt, long term		$ 1,077,213	$ 824,581
[1]On April 27, 2020, we received proceeds of $ 1,300,000 20 April 27, 2030 0.01257 0.007 1,300,000 97,180 195,012 700,000 20 April 27, 2030 0.01257 0.007 700,000 52,761 105,003 1,300,000 38.5 25 13.5 April 27, 2030 0.007 1,300,000 102,691 375,372 100 1,500,000 1,200,000 0.11 990 12,000,000

SCHEDULE OF RELATED PARTY PAY_2

SCHEDULE OF RELATED PARTY PAYABLES (Details) (Parenthetical) - USD ($)					9 Months Ended
	Mar. 22, 2021	Nov. 09, 2020	May 27, 2020	Apr. 27, 2020	Sep. 30, 2023	Sep. 30, 2022
Related Party Transaction [Line Items]
Debt discount into interest expense					$ 252,632	$ 1,643,726
Convertible Promissory Note [Member]
Related Party Transaction [Line Items]
Net of debt discount					855,038
Convertible Promissory Note [Member] | Chairman [Member] | DBR Capital LLC [Member]
Related Party Transaction [Line Items]
Received proceeds from related party debt				$ 1,300,000
Debt interest rate				20%
Debt instrument maturity date				Apr. 27, 2030
Debt conversion price per share		$ 0.007		$ 0.01257
Beneficial conversion feature and debt discount				$ 1,300,000
Debt discount into interest expense					97,180
Interest expense					195,012
Convertible Promissory Note Two [Member]
Related Party Transaction [Line Items]
Net of debt discount					464,219
Convertible Promissory Note Two [Member] | DBR Capital LLC [Member]
Related Party Transaction [Line Items]
Received proceeds from related party debt		$ 1,300,000
Debt interest rate		38.50%
Debt instrument maturity date		Apr. 27, 2030
Debt conversion price per share		$ 0.007
Beneficial conversion feature and debt discount		$ 1,300,000
Debt discount into interest expense					102,691
Interest expense					375,372
Debt interest rate		25%
Facility fee percentage		13.50%
Convertible Promissory Note Three [Member]
Related Party Transaction [Line Items]
Net of debt discount					903,530
Convertible Promissory Note One [Member] | DBR Capital LLC [Member]
Related Party Transaction [Line Items]
Received proceeds from related party debt			$ 700,000
Debt interest rate			20%
Debt instrument maturity date			Apr. 27, 2030
Debt conversion price per share		$ 0.007	$ 0.01257
Beneficial conversion feature and debt discount			$ 700,000
Debt discount into interest expense					52,761
Interest expense					105,003
Convertible Promissory Note Four [Member]
Related Party Transaction [Line Items]
Debt interest rate	0.11%
Debt instrument face amount	$ 1,200,000
Debt instrument conversion feature	12,000,000
Convertible Promissory Note Four [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Debt instrument face amount	$ 1,500,000
Convertible Promissory Note Four [Member] | Working Capital Promissory [Member]
Related Party Transaction [Line Items]
Acquire percentage	100%
Convertible Promissory Note Four [Member] | SSA Technologies LLC [Member]
Related Party Transaction [Line Items]
Interest expense					$ 990

RELATED-PARTY TRANSACTIONS (Det

RELATED-PARTY TRANSACTIONS (Details Narrative) - USD ($)				3 Months Ended	9 Months Ended
	Sep. 29, 2023	Jan. 06, 2022	Apr. 27, 2020	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares forfeited						219,833,334
Shares purchased value				$ 1,724,008
Consideration paid for purchased shares						$ 1,724,008
Related party transaction amounts of advance			$ 11,000,000
Separation Agreements [Member] | Mario Romano and Annette Raynor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares forfeited		150,000,000
Number of stock repurchased		43,101,939
Repurchased shares, value		$ 1,724,008
Share based compensation vesting, shares		63,333,333
Stock Purchase And Release Agreement [Member] | Mario Romano and Annette Raynor [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Number of shares repurchased	302,919,223				302,919,223
Shares purchased value	$ 2,922,380
Share price	$ 0.00964739
Legal fees	$ 250,000
Consideration paid for purchased shares	2,922,380
Consideration paid for purchased shares and expenses	$ 3,172,380				$ 3,172,380

SCHEDULE OF DEBT (Details)

SCHEDULE OF DEBT (Details) - USD ($)		Sep. 30, 2023	Dec. 31, 2022
Short-Term Debt [Line Items]
Total debt		$ 6,274,276	$ 8,468,403
Current portion		2,938,757	2,938,757
Debt, long term portion		3,335,519	5,529,646
Loan With The US Small Business Administartion [Member]
Short-Term Debt [Line Items]
Total debt	[1]	532,891	543,237
Long Term Notes For APEX Lease Buyback [Member]
Short-Term Debt [Line Items]
Total debt	[2]	$ 5,741,385	$ 7,925,166
[1]In April 2020, we received proceeds of $ 500,000 3.75 2,437 14,024 14,024 24,370 19,089,500 75 December 31, 2024 25 699,760 1,484,021 729,016 1,487,797

SCHEDULE OF DEBT (Details) (Par

SCHEDULE OF DEBT (Details) (Parenthetical) - USD ($)	1 Months Ended	9 Months Ended		12 Months Ended
	Apr. 30, 2020	Sep. 30, 2023	Sep. 30, 2022	Mar. 31, 2021	Dec. 31, 2022
Repayments on the loan		$ 24,370
Notes payable, related parties		6,274,276			$ 8,468,403
Repayments of debt		724,130	$ 729,016
US Small Business Administration One [Member]
Proceeds from short-term debt	$ 500,000
Debt instrument, interest rate	3.75%
Debt instrument, periodic payment	$ 2,437	14,024	14,024
APEX Tex LLC [Member]
Debt instrument, interest rate				75%
Debt instrument, maturity date				Dec. 31, 2024
Payment percentage				25%
Repayments of debt		699,760	729,016
Issuances of cryptocurrency value		$ 1,484,021	$ 1,487,797
APEX Tex LLC [Member] | Related Party [Member]
Notes payable, related parties				$ 19,089,500

SCHEDULE OF DERIVATIVE LIABILIT

SCHEDULE OF DERIVATIVE LIABILITY (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative liability			$ 24,426
Derivative liability recorded on new instruments
Derivative with warrant exercise			(3)
(Gain) loss on fair value	$ (11,939)	$ (2,319)	(15,596)	$ (40,155)
Derivative liability	$ 8,827		$ 8,827

SCHEDULE OF ASSUMPTIONS USED IN

SCHEDULE OF ASSUMPTIONS USED IN BINOMINAL OPTION PRICING MODE (Details)	9 Months Ended
	Sep. 30, 2023
Measurement Input, Risk Free Interest Rate [Member] | Minimum [Member]
Derivative [Line Items]
Expected volatility	4.80
Expected life in years	1 year 10 months 2 days
Measurement Input, Risk Free Interest Rate [Member] | Maximum [Member]
Derivative [Line Items]
Expected volatility	5.03
Expected life in years	2 years 9 months
Measurement Input, Option Volatility [Member] | Minimum [Member]
Derivative [Line Items]
Expected volatility	117
Measurement Input, Option Volatility [Member] | Maximum [Member]
Derivative [Line Items]
Expected volatility	143

SCHEDULE OF FUTURE MINIMUM LEAS

SCHEDULE OF FUTURE MINIMUM LEASE PAYMENTS UNDER NON-CANCELLABLE LEASES (Details) - USD ($)	Sep. 30, 2023		Dec. 31, 2022
Operating Lease
Remainder of 2023	$ 23,808
2024	116,027
2025	7,835
Total	147,670
Less: Interest	(1,637)
Present value of lease liability	146,033
Operating lease liability, current	(115,901)	[1]	$ (148,226)
Operating lease liability, long term	$ 30,132		$ 79,432
[1]Represents lease payments to be made in the next 12 months.

OPERATING LEASE (Details Narrat

OPERATING LEASE (Details Narrative) - USD ($)	9 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Operating lease liability	$ 146,033
Operating lease right of use asset	$ 134,419	$ 223,692
Lease term	1 year 4 months 2 days
Operating lease expense	$ 128,583
Operating lease cost	$ 120,935
Weighted average discount rate	12%
Eatontown New Jersey [Member]
Lessee, Lease, Description [Line Items]
Operating lease liability	$ 110,097
Lease operating lease option	The three-year lease term of the Eatontown Lease was extended on a month-to-month basis commencing August 1, 2022 and was terminated in February 2023.
Annual utility charge	$ 1.75
Conroe Lease [Member]
Lessee, Lease, Description [Line Items]
Operating lease right of use asset	$ 174,574
Wyckoff Lease [Member]
Lessee, Lease, Description [Line Items]
Operating lease right of use asset	$ 22,034
Lease term	24 months 15 days
Lease expiration date	Jul. 31, 2024
Exchange for new operating lease liability	$ 23,520
Haverford Lease [Member]
Lessee, Lease, Description [Line Items]
Operating lease liability	152,961
Operating lease right of use asset	125,522
Exchange for new operating lease liability	$ 172,042

SUMMARY OF WARRANTS ISSUED (Det

SUMMARY OF WARRANTS ISSUED (Details)	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Equity [Abstract]
Number of Warrants Outstanding, Beginning | shares	1,178,320
Weighted Average Exercise Price Outstanding, Beginning | $ / shares	$ 0.10
Number of Warrants Granted | shares
Weighted Average Exercise Price Granted | $ / shares
Number of Warrants Canceled/Expired | shares
Weighted Average Exercise Price Canceled | $ / shares
Number of Warrants Exercised | shares	(230)
Weighted Average Exercise Price Exercised | $ / shares	$ 0.10
Number of Warrants Outstanding, Ending | shares	1,178,090
Weighted Average Exercise Price Outstanding, Ending | $ / shares	$ 0.10

SUMMARY OF WARRANTS OUTSTANDING

SUMMARY OF WARRANTS OUTSTANDING (Details)	Sep. 30, 2023 $ / shares shares
Equity [Abstract]
Exercise Price | $ / shares	$ 0.10
Warrants Outstanding	1,178,090
Warrants Exercisable	1,178,090
Weighted Average Contractual Life (Years)	2 years 4 months 24 days

STOCKHOLDERS_ EQUITY (DEFICIT_2

STOCKHOLDERS’ EQUITY (DEFICIT) (Details Narrative) - USD ($)				3 Months Ended			9 Months Ended		12 Months Ended
	Sep. 29, 2023	Sep. 03, 2021	Aug. 17, 2021	Sep. 30, 2023	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Mar. 31, 2021
Class of Stock [Line Items]
Preferred stock, shares authorized				50,000,000			50,000,000		50,000,000
Preferred stock, par value				$ 0.001			$ 0.001		$ 0.001
Preferred stock, shares issued				252,192			252,192		252,192
Preferred stock, shares outstanding				252,192			252,192		252,192
Dividend liability				$ 240,410			$ 240,410		$ 236,630
Proceeds from warrant exercised							23
Derivative liability extinguished with warrant exercise							3
Stock-based compensation based on grant							$ 2,046,683	$ 1,771,802
Cancellation of shares								219,833,334
Increase decrease in common stock								$ 219,834
Stock issued during period shares share based compensation forfeited outstanding										33,333,333
Stock repurchased during period value						$ 1,724,008
Stock based compensation recognised								383,906
Common stock, shares outstanding				2,333,356,496			2,333,356,496		2,636,275,489
Number of unvested restricted shares									68,533,334
Number of stock options shares ungranted									218,500,000
Number of options to purchase shares of common stock									360,416,665
Exercise price increase									$ 0.05
Stock compensation expense							$ 2,036,345	$ 1,384,210
Common stock, voting rights							The Class B Redeemable Units have no voting rights but can be exchanged at any time, within 5 years from the date of issuance, for 565,000,000 shares of our common stock on a one-for-one basis and are subject to significant restrictions upon resale through 2025 under the terms of a lock up agreement entered into as part of the purchase agreement.
Business acquisition, transaction costs discount value		$ 27,700,000
Investview Financial Group HoldingLLC [Member]
Class of Stock [Line Items]
Converted market value		$ 58,900,000
Closing market price per share		$ 0.1532
Transaction cost		$ 86,600,000
Fair value discounted percentage		32%
Number of exchange shares issuable		565,000,000
Common Stock [Member]
Class of Stock [Line Items]
Number of warrants exercised							230
Common Stock [Member]
Class of Stock [Line Items]
Proceeds from warrant exercised							$ 23
Stock repurchased during period shares						43,101,939
Common stock cancelled, shares				(302,919,223)	(69,833,334)	(150,000,000)		69,833,334
Stock repurchased during period value						$ 43,102
Unit Offering [Member]
Class of Stock [Line Items]
Number of shares issued in transaction			252,192								2,000,000
Sale of stock, price per share											$ 25
Description of offering											(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).
Mario Romano and Annette Raynor [Member] | Stock Purchase And Release Agreement [Member]
Class of Stock [Line Items]
Stock repurchased during period shares	302,919,223						302,919,223
Consideration paid for purchased shares and expenses	$ 3,172,380						$ 3,172,380
Stock-based compensation based on grant							$ 2,046,683
Stock repurchased during period value	$ 2,922,380
Mario Romano and Annette Raynor [Member] | Common Stock [Member]
Class of Stock [Line Items]
Common stock cancelled, shares								150,000,000
Management Team Board of Directors [Member]
Class of Stock [Line Items]
Stock repurchased during period shares								43,101,939
Stock repurchased during period value								$ 1,724,008
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, par value				$ 3.25			$ 3.25
Series B Preferred Stock [Member] | Board Of Directors [Member]
Class of Stock [Line Items]
Preferred stock, par value				$ 25			$ 25
Preferred stock designated				2,000,000			2,000,000
Cumulative dividends annual rate percentage				13%			13%
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Dividends, cash							$ 614,505	614,505
Payments to preferred stock dividend							481,075	470,563
Cryptocurrency [Member]
Class of Stock [Line Items]
Proceeds on sale of stock							$ 129,650	$ 129,817
Class B Units [Member] | David B Rothrock And James R Bell [Member] | Investview Financial Group HoldingLLC [Member]
Class of Stock [Line Items]
Common unit, outstanding				565,000,000			565,000,000		565,000,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)		9 Months Ended
	Mar. 22, 2021	Sep. 30, 2023	Sep. 21, 2021	Mar. 30, 2021
Loss Contingencies [Line Items]
Purchase commitment, description		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.
Convertible Promissory Note Four [Member]
Loss Contingencies [Line Items]
Debt instrument, principal amount	$ 1,200,000
Debt instrument interest percentage	0.11%
Interest expense		$ 990
Beneficial conversion feature	12,000,000
Convertible Promissory Note Four [Member] | Maximum [Member]
Loss Contingencies [Line Items]
Debt instrument, principal amount	$ 1,500,000
Joseph Cammarata [Member]
Loss Contingencies [Line Items]
Debt instrument, principal amount				$ 1,550,000
Debt conversion price per share			$ 0.008	$ 0.02
Common stock, terms of conversion		As of the date of this Report, Mr. Cammarata has not accepted our tender of the cash payment, and through his then counsel, has asserted his entitlement to exercise his right to convert the Cammarata Note into our common shares. Although we believe that our cash tender was appropriate under the terms of the Cammarata Note and our claims for damages by Mr. Cammarata have merit, if Mr. Cammarata elects to challenge our cash tender in a court proceeding, and if we are unable to sustain our legal position on the matter, Mr. Cammarata could receive up to approximately 203 million shares of our common stock upon conversion of the Cammarata Note.
Working Capital Promissory [Member] | Convertible Promissory Note Four [Member]
Loss Contingencies [Line Items]
Acquire percentage	100%

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 304,262	$ 362,563	$ 1,100,599	$ 1,004,308
Effective tax rate	13.20%	623.90%	26.80%	35.10%