v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Mar. 31, 2026
Accounting Policies [Abstract]  
SCHEDULE OF DISAGGREGATION OF REVENUE

 

   2026   2025 
   For the Years Ended March 31, 
   2026   2025 
Direct sales to Wholesalers  $65,273,763   $48,008,986 
Indirect sales to Wholesalers   82,536,359    33,977,093 
Total Manufacturing Fees  $147,810,122   $81,986,079 
 
   2026   2025 
   For the Years Ended March 31, 
   2026   2025 
Scheduled Products – Manufacturing Fees  $141,465,975   $74,756,506 
Scheduled Products – Licensing Fees   465,511    248,789 
Unscheduled Products – Manufacturing Fees  6,344,147    7,229,573 
Unscheduled Products – Licensing Fees  594,486    1,809,061 
Total Revenue  $148,870,119   $84,043,929 
 
SCHEDULE OF EARNINGS (LOSS) PER SHARE APPLICABLE TO COMMON SHAREHOLDERS

The following is the computation of earnings per share applicable to common shareholders for the periods indicated:

 

   2026   2025 
   For the Years Ended March 31, 
   2026   2025 
Numerator          
Net income (loss) - basic  $44,872,686   $(4,314,659)
Effect of dilutive instrument on net income - warrants   (7,855,607)    
Net income (loss) - diluted  $37,017,079   $(4,314,659)
           
Denominator          
Weighted average shares of Common Stock outstanding - basic   1,072,837,856    1,068,290,368 
Dilutive effect of stock options and convertible securities   65,530,379     
Weighted average shares of Common Stock outstanding - diluted   1,138,368,235    1,068,290,368 
           
Net income (loss) per share          
Basic  $0.04   $(0.00)
Diluted  $0.03   $(0.00)