v3.26.1
SEGMENT REPORTING
 3 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SEGMENT REPORTING

NOTE 11 – 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 three months ended March 31, 2026, and 2025, 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 and the sale of products. 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.

 

The following table illustrates segment revenue and segment net income from operations, including significant expense items reviewed by the CODM for the three months ended March 31, 2026.

 

   Direct-to-Consumer Marketing Platform   Blockchain Technology and Crypto Mining Products and Services   Manufacturing and Development of Health, Beauty, and Wellness Products   Total 
Revenue  $3,066,049   $554,122   $276,075   $3,896,246 
                     
Less:                    
Commissions   1,672,813    -    1,162    1,673,975 
Market experts   130,700    -    -    130,700 
Credit card processing   669,653    -    -    669,653 
Salary and related   437,756    48,289    407,911    893,956 
Selling and marketing   16,710    51    295    17,056 
Energy and hosting   -    932,887    -    932,887 
Depreciation   300    285    -    585 
Cost of sales   60,342    -    233,117    293,459 
General and administrative [1]   4,746    122,346    208,281    335,373 
                     
Segment net income (loss) from operations  $73,029   $(549,736)  $(574,691)  $(1,051,398)

 

 

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

 

 

INVESTVIEW, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Unaudited)

 

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

 

   Financial Education and Technology   Blockchain Technology and Crypto Mining Products and Services   Manufacturing and Development of Health, Beauty and Wellness Products   Total 
Revenue  $8,791,443   $862,944   $375,665   $10,030,052 
                     
Less:                    
Commissions   5,076,503    -    -    5,076,503 
Market experts   174,520    -    -    174,520 
Credit card processing   407,025    -    -    407,025 
Salary and related   410,290    134,103    298,092    842,485 
Selling and marketing   87,819    -    7,093    94,912 
Energy and hosting   -    1,037,599    -    1,037,599 
Depreciation   450    189,422    -    189,872 
Cost of sales   -    -    331,998    331,998 
General and administrative [1]   489,357    129,945    268,911    888,213 
                     
Segment net income (loss) from operations  $2,145,479   $(628,125)  $(530,429)  $986,925 

 

 

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

 

The following table illustrates the reconciliation of segment operating income to net income before taxes for the three months ended March 31, 2026 and 2025.

 

   March 31,
2026		   March 31,
2025		 
Segment income (loss) from operations  $(1,051,398)  $986,925 
           
Reconciling items          
Other profit (loss) [1]   (2,944,786)   (1,816,441)
Bank interest   48,013    44,283 
Event ticket sales   -    38,553 
Leasing income   63,244    63,244 
All other, net   (2,108)   5,583 
           
Net income (loss) before taxes  $(3,887,035)  $(677,853)

 

 

[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).

 

 

INVESTVIEW, INC.

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

AS OF MARCH 31, 2026

(Unaudited)