v3.26.1
SEGMENT REPORTING
 12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 12 – SEGMENT REPORTING

 

The Company has three reportable segments, Direct-to-Consumer Marketing Platform, Blockchain Technology and Crypto Mining Products and Services, and Manufacturing and Development of Health, Beauty, and Wellness Products. The reportable segments are identified based on the types of products and services that generate revenue.

 

The Company is also developing a start-up business unit that is intended to operate within the Brokerage and Financial Technologies Services sector once and to the extent it can commence operations.

 

The segment performance that the CODM uses to measure performance is net income (loss) from operations. The Company does not allocate assets to the reporting segments as its assets are primarily managed on an entity-wide basis and therefore does not disclose the total assets of its reportable operating segments.

 

For the years ended December 31, 2025, and 2024, there were no intersegment revenues or costs of revenues that needed to be eliminated in the Consolidated Statements of Operations.

 

The Direct-to-Consumer Marketing Platform segment generates revenue through membership fees. The Blockchain Technology and Crypto Mining segment generates revenue primarily through its Bitcoin mining operation. The Manufacturing and Development of Health, Beauty, and Wellness Products generates revenue primarily through the sale of health, beauty, and wellness products manufactured and sold to wholesale and retail customers.

 

 

INVESTVIEW, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

DECEMBER 31, 2025 AND 2024

 

The following table illustrates segment revenue and segment net income from operations, including significant expense items reviewed by the CODM for the year ended December 31, 2025.

 

   Direct-to-Consumer Marketing Platform   Blockchain Technology and Crypto Mining Products and Services   Manufacturing and Development of Health, Beauty, and Wellness Products [1]   Total 
Revenue  $29,224,823   $3,306,756   $3,724,090   $36,255,669 
                     
Less:                    
Commissions   15,992,550    -    -    15,992,550 
Market experts   701,381    -    -    701,381 
Credit card processing   1,244,360    -    -    1,244,360 
Salary and related   1,634,078    323,248    1,535,238    3,492,564 
Selling and marketing   556,459    -    7,352    563,811 
Energy and hosting   -    4,195,204    -    4,195,204 
Depreciation   1,643    558,670    -    560,313 
Impairment   -    -    903,212    903,212 
Cost of sales   -    -    3,346,224    3,346,224 
Gain on disposal of assets   -    (113,251)   8,508    (104,743)
General and administrative [1]   2,504,463    319,812    1,272,720    4,096,995 
                     
Segment net income (loss) from operations  $6,589,889   $(1,976,927)  $(3,349,164)  $1,263,798 

 

[1] General and administrative costs consist mainly of professional fees, contracting services, insurance, information technology and software, and other payment processing fees.

 

The following table illustrates segment revenue and segment net income from operations, including significant expense items reviewed by the CODM for the year ended December 31, 2024.

 

   Direct-to-Consumer Marketing Platform   Blockchain Technology and Crypto Mining Products and Services   Manufacturing and Development of Health, Beauty, and Wellness Products [1]   Total 
Revenue  $47,061,290   $5,186,606   $134,075   $52,381,971 
                     
Less:                    
Commissions   25,913,260    -    -    25,913,260 
Market experts   1,065,350    -    -    1,065,350 
Credit card processing   1,949,087    -    -    1,949,087 
Salary and related   2,051,064    980,302    251,632    3,282,998 
Selling and marketing   565,437    1,803    1,000    568,240 
Energy and hosting   -    4,924,717    -    4,924,717 
Depreciation   1,565    3,871,740    -    3,873,305 
Impairment expense   -    1,771,891    -    1,771,891 
Cost of sales   -    -    56,521    56,521 
Loss (gain) on disposal of assets   -    180,223    -    180,223 
General and administrative [2]   1,491,652    391,040    116,221    1,998,913 
                     
Segment net income (loss) from operations  $14,023,875   $(6,935,110)  $(291,299)  $6,797,466 

 

[1] The Development of Health, Beauty and Wellness Products business was acquired in October 2024.
   
[2] General and administrative costs consist mainly of professional fees, insurance, information technology and software and other payment processing fees.

 

 

INVESTVIEW, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

DECEMBER 31, 2025 AND 2024

 

The following table illustrates the reconciliation of segment operating income to net income before taxes for the years ended December 31, 2025 and 2024.

 

   December 31,
2025		   December 31,
2024		 
Segment income from operations  $1,263,798   $6,797,466 
           
Reconciling items          
Other profit (loss) [1]   (10,961,100)   (5,522,790)
Bank interest   215,195    64,376 
Event ticket sales   274,430    350,635 
Leasing income   252,978    391,985 
All other, net   (12,581)   3,684 
           
Net income (loss) before taxes  $(8,967,280)  $2,085,356 

 

[1] Other profit (loss) is attributable to corporate and nonoperating segment expenses and is therefore not included in the total for segment gross profit (loss).