---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-22-014620"
form_type: "8-K"
ticker: "INVU"
cik: "0000862651"
company_name: "Investview, Inc."
filed_at: "2022-05-20T23:59:59+00:00"
generated_at: "2026-06-25T08:57:14.036958+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Investview restates Q3 2021 financials; $52M charge turns $17M profit into $29M loss

## Summary
- Board concludes previously issued Q3 2021 financials should no longer be relied upon due to accounting error for MPower acquisition.
- Originally reported net income of $17.1M; restated to net loss of $29.2M after $51.6M non-cash charge.
- Charge stems from value imbalance between units issued to MPower and appraised value of acquired MPower assets.
- Non-cash charge had no impact on cash flow or liquidity, but restatement may affect OTCQB listing compliance.
- Auditor M&K concurred with the restatement; letter filed as Exhibit 7.01.

## SEC filing metadata
- accession: 0001493152-22-014620
- form_type: 8-K
- ticker: INVU
- cik: 0000862651
- company_name: Investview, Inc.
- filed_at: 2022-05-20T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/862651/000149315222014620/0001493152-22-014620-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/862651/000149315222014620/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-22-014620
- JSON: https://secwatch.observer/filing/0001493152-22-014620.json
- Plain text: https://secwatch.observer/filing/0001493152-22-014620.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.