v3.26.1
LOANS PAYABLE
12 Months Ended
Mar. 31, 2026
Debt Disclosure [Abstract]  
LOANS PAYABLE

NOTE 7. LOANS PAYABLE

 

On July 1, 2022, the East West Bank (“EWB”) provided a mortgage loan (“EWB Mortgage Loan”) in the amount of $2.55 million for the purchase of the property at 135-137 Ludlow Avenue, which was formerly a lease held by the Company. The EWB Mortgage Loan matures in 10 years and bears interest at a rate of 4.75% fixed for 5 years then adjustable at the Wall Street Journal Prime Rate (“WSJP”) plus 0.5% with floor rate of 4.5%. The EWB Mortgage Loan contains customary representations, warranties and covenants. These covenants include maintaining a minimum debt coverage ratio of 1.50 to 1.00 tested annually and a minimum trailing 12-month debt coverage ratio of 1.50 to 1.00. As of the date of this filing, the Company was in compliance with each financial covenant.

 

The Company has entered into a collateralized promissory note with individual lenders (a “Promissory Note”). As of June 2, 2023, a Promissory Note was placed with Nasrat Hakim, CEO and Chairman of the Board of Directors, for $3,000,000. Refer to Note 8 for information regarding the Promissory Note.

 

Loans payable consisted of the following:

 

   March 31, 2026   March 31, 2025 
Mortgage loan payable 4.75% interest and maturing June 2032  $2,245,743   $2,334,163 
Equipment and insurance financing loans payable, between 5.99% and 12.02% interest and maturing between April 2025 and October 2025       32,324 
Less: Current portion of loans payable   (92,774)   (120,744)
Long-term portion of loans payable  $2,152,969   $2,245,743 

 

 

ELITE PHARMACEUTICALS, INC. AND SUBSIDIARY

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

 

The interest expense associated with the loans payable was $111,361 and $128,234 for the years ended March 31, 2026 and 2025, respectively.

 

Loan principal payments for the next five years are as follows:

 

Future principal balances    
Years ending March 31,  Amount 
2027  $92,774 
2028   94,433 
2029   98,447 
2030   103,817 
2031   109,482 
Thereafter   1,746,790 
Total remaining principal balance  $2,245,743