| Schedule of related party transactions |
| | | | | | | | | | | | | | | | | | | | | | | | | Year ended March 31, 2026 | | Year ended March 31, 2025 | | Related party balances | | Total category as per financial statements captions | | Related party balances | | Total category as per financial statements captions | | ASSETS | | | | | | | | | Cash and cash equivalents | $ | 1,771 | | | $ | 966,115 | | | $ | 2,233 | | | $ | 837,302 | | | Companies controlled by management | 1,771 | | | | | 2,233 | | | | | Restricted cash | $ | 6,586 | | | $ | 1,246,312 | | | $ | 30 | | | $ | 807,468 | | | Companies controlled by management | 6,586 | | | | | 30 | | | | | Investment securities | $ | 8,117 | | | $ | 3,342,561 | | | $ | 1,174 | | | $ | 2,814,733 | | | Companies controlled by management | 8,117 | | | | | 1,174 | | | | | | | | | | | | | Margin lending, brokerage and other receivables, net | $ | 22,267 | | | $ | 4,690,782 | | | $ | 41,308 | | | $ | 3,319,145 | | | Management | 19,946 | | | | | 10,080 | | | | | Companies controlled by management | 2,315 | | | | | 31,228 | | | | | Other | 6 | | | | | — | | | | | Loans issued | $ | 21,321 | | | $ | 2,077,606 | | | $ | 188,445 | | | $ | 1,595,435 | | | Management | 475 | | | | | 291 | | | | | Companies controlled by management | 20,846 | | | | | 188,154 | | | | | Other assets, net | $ | 40,119 | | | $ | 264,621 | | | $ | 18,080 | | | $ | 169,641 | | | Management | 17,885 | | | | | 486 | | | | | Companies controlled by management | 22,234 | | | | | 17,594 | | | | | LIABILITIES | | | | | | | | | Customer liabilities | $ | 94,808 | | | $ | 7,103,984 | | | $ | 48,161 | | | $ | 4,304,999 | | | Management | 33,854 | | | | | 13,827 | | | | | Companies controlled by management | 58,592 | | | | | 32,607 | | | | | Other | 2,362 | | | | | 1,727 | | | | | Margin lending and trade payables | $ | 836 | | | $ | 689,641 | | | $ | 1,307 | | | $ | 1,322,241 | | | Management | 441 | | | | | 201 | | | | | Companies controlled by management | 395 | | | | | 1,106 | | | | | Insurance contract liabilities | $ | 6,437 | | | $ | 653,907 | | | $ | 5,960 | | | $ | 472,433 | | | | | | | | | | | Companies controlled by management | 6,437 | | | | | 5,960 | | | | | Other liabilities | $ | 2,984 | | | $ | 285,247 | | | $ | 1,407 | | | $ | 129,737 | | | Management | 250 | | | | | 1,281 | | | | | Companies controlled by management | 2,733 | | | | | 125 | | | | | Other | 1 | | | | | 1 | | | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Year ended March 31, 2026 | | Year ended March 31, 2025 | | Year ended March 31, 2024 | | Related party amounts | | Total category as per financial statements captions | | Related party amounts | | Total category as per financial statements captions | | Related party amounts | | Total category as per financial statements captions | | Revenue: | | | | | | | | | | | | | Fee and commission income | $ | 7,680 | | | $ | 489,765 | | | $ | 4,725 | | | $ | 505,026 | | | $ | 65,972 | | | $ | 440,333 | | | Management | 509 | | | | | 1,062 | | | | | 935 | | | | | Companies controlled by management | 7,158 | | | | | 3,655 | | | | | 65,035 | | | | | Other | 13 | | | | | 8 | | | | | 2 | | | | | Interest income | $ | 12,703 | | | $ | 882,478 | | | $ | 1,731 | | | $ | 864,453 | | | $ | 24,941 | | | $ | 828,224 | | | Management | 10,661 | | | | | 924 | | | | | 665 | | | | | Companies controlled by management | 2,029 | | | | | 807 | | | | | 24,276 | | | | | Other | 13 | | | | | — | | | | | — | | | | | Net insurance revenue | $ | 8,625 | | | $ | 402,396 | | | $ | 7,550 | | | $ | 571,224 | | | $ | 776 | | | $ | 245,122 | | | Management | 352 | | | | | 23 | | | | | 1 | | | | | Companies controlled by management | 8,267 | | | | | 7,524 | | | | | 775 | | | | | Other | 6 | | | | | 3 | | | | | — | | | | | Other income/(expense) | 24,011 | | | $ | 25,930 | | | (2,114) | | | $ | 17,072 | | | (25) | | | $ | 9,696 | | | Management | 5 | | | | | (1) | | | | | — | | | | | Companies controlled by management | 24,005 | | | | | (2,113) | | | | | (25) | | | | | Other | 1 | | | | | — | | | | | — | | | | | Expense: | | | | | | | | | | | | | Fee and commission expense | $ | 4,344 | | | $ | 218,565 | | | $ | 2,269 | | | $ | 346,502 | | | $ | 127 | | | $ | 154,716 | | | Management | — | | | | | 1 | | | | | — | | | | | Companies controlled by management | 4,344 | | | | | 2,268 | | | | | 127 | | | | | Interest expense | $ | 2,376 | | | $ | 489,036 | | | $ | 1,359 | | | $ | 535,895 | | | $ | 955 | | | $ | 501,111 | | | Management | 761 | | | | | 495 | | | | | 307 | | | | | Companies controlled by management | 1,534 | | | | | 825 | | | | | 642 | | | | | Other | 81 | | | | | 39 | | | | | 6 | | | | | Advertising and sponsorship expense | $ | 27,151 | | | $ | 103,304 | | | $ | 18,497 | | | $ | 124,627 | | | $ | — | | | $ | 38,327 | | | Companies controlled by management | 27,151 | | | | | 18,497 | | | | | — | | | |
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