v3.26.1
ACQUISITIONS (Details) - Classics Holding Acquisition [Member]
Mar. 31, 2026
USD ($)
Fair value of 67,532 restricted shares at $25.02 per share $ 1,689,663
Closing cash consideration of AUD $6,780,000 based on the Exchange Rate on August 1, 2024 4,430,053
A cash payment of AUD $33,808 representing 80% of the agreed value of the net assets of Classics on the effective date of August 1, 2024 22,090
Fair value of Holdback Cash consideration of AUD $500,000 326,700
Fair value of 8,416 Earnout shares at $12.12 per share (Share price on October 28, 2025) 102,006
Earnout Cash of AUD $910,000 based on Exchange rate on October 28, 2025 597,324
Purchase price 7,167,836
Fair value of non-controlling interest 1,422,000
Equity value 8,589,836
Add: Current liabilities 1,693,838
Add: Deferred tax liabilities 948,020
Total equity and liabilities 11,231,694
Cash and cash equivalents 325,971
Prepaid expenses 80,586
Inventory, prizes 510,299
Accounts receivable 5,533
Property, plant & equipment 98,498
Total tangible assets 1,020,887
In-house Software 10,068
Trade Names and Trademarks 2,320,000
Non-Compete Agreements 280,000
Customer Relationships 550,000
Total intangible assets 3,160,068
Goodwill 7,050,739
Total assets allocated $ 11,231,694