v3.26.1
DIGITAL ASSETS
 3 Months Ended
Mar. 31, 2026
Intangible Asset, Goodwill and Other [Abstract]  
DIGITAL ASSETS

NOTE 5 – DIGITAL ASSETS

 

Adoption of ASU No. 2023-08, Accounting for and Disclosure of Digital Assets

 

Effective January 1, 2025, the Company adopted ASU 2023-08, which requires entities to measure crypto assets at fair value with changes recognized in the Statement of Operations each reporting period. The Company’s digital assets are within the scope of ASU 2023-08, and the transition guidance requires a cumulative-effect adjustment as of the beginning of the current fiscal year for any difference between the carrying amount of the Company’s digital assets and fair value. As a result of the Company’s early adoption of ASU 2023-08, the Company recorded a $148,346 increase to digital assets and a $148,346 decrease to accumulated deficit on the Balance Sheets as of the beginning of the fiscal year ended December 31, 2025.

 

The following table presents the Company’s Digital Asset holdings as of March 31, 2026:

 

   Quantity  Cost Basis  Fair Value
Bitcoin   60.93   $5,800,320   $4,157,686 
USDC   832,343    832,343    832,343 
Total digital assets held as of March 31, 2026       $6,632,663   $4,990,029 

 

 

INVESTVIEW, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Unaudited)

 

The following table presents a roll-forward of total digital assets for the three months ended March 31, 2026, based on the fair value model under ASU 2023-08:

 

   Fair Value
Balance as of December 31, 2025  $5,464,011 
Revenue recognized from Bitcoin mined (7.10 Bitcoin)   554,122 
Digital assets collected from membership revenue   32,174 
Digital assets collected for deferred coffee sales   5,256 
Purchase of digital assets   256,592 
Proceeds from sale of digital assets   (102,386)
Operating expenses paid with digital assets   (97,486)
Dividends paid via digital assets   (40,693)
Realized gain (loss) on digital assets   (30,181)
Change in fair value of digital assets   (1,051,380)
Balance as of March 31, 2026  $4,990,029 

 

The following table presents a roll-forward of total digital assets for the three months ended March 31, 2025, based on the fair value model under ASU 2023-08:

 

   Fair Value
Balance as of December 31, 2024  $1,127,891 
Cumulative effect adjustment upon adoption of ASU 2023-08   148,346 
Revenue recognized from Bitcoin mined (9.12 BTC)   862,944 
Digital assets collected from membership revenue   336,614 
Purchase of digital assets   1,695 
Operating expenses paid with digital assets   (527,058)
Dividends paid via digital assets   (40,645)
Realized gain (loss) on digital assets   (13,252)
Change in fair value of digital assets   (220,184)
Balance as of March 31, 2025  $1,676,351