The carrying amounts and estimated fair values of financial assets and liabilities disclosed but not carried at fair value and their level within the fair value hierarchy are summarized below.


		March 31, 2026				March 31, 2025
	Input Level	Carrying Value		Estimated Fair Value		Carrying Value		Estimated Fair Value
ASSETS
Cash	1	$	6,071,077	$	6,071,077	$	4,714,459	$	4,714,459
Restricted cash	1	23,303,453		23,303,453		5,015,837		5,015,837
Loans receivable, net	3	841,876,807		841,876,807		812,968,685		812,968,685

LIABILITIES
Senior unsecured notes payable	2	—		—		184,418,211		182,754,759
Revolving credit facility	3	443,935,446		443,935,446		262,451,475		262,451,475
Warehouse facility	3	143,293,355		143,293,355		—		—