v3.26.1
SEGMENT RESULTS (Tables)
12 Months Ended
Mar. 31, 2026
Segment Reporting [Abstract]  
SCHEDULE OF SELECTED INFORMATION FOR REPORTABLE SEGMENTS

The following represents selected information for the Company’s reportable segment:

 

   2026   2025 
   For the Years Ended March 31, 
   2026   2025 
Operating Income by Segment          
ANDA  $69,281,380   $32,121,818 
Operating income by Segment  $69,281,380   $32,121,818 
SCHEDULE OF OPERATING INCOME BY SEGMENT TO INCOME FROM OPERATIONS

The table below reconciles the Company’s operating income by segment to income from operations and to income (loss) before income taxes as reported in the Company’s consolidated statements of operations:

 

   2026   2025 
   For the Years Ended March 31, 
   2026   2025 
Operating income by segment  $69,281,380   $32,121,818 
Corporate unallocated costs   (17,596,803)   (9,001,930)
Impairment of intangible assets   (847,012)   (1,603,426)
Depreciation and amortization expense   (1,547,874)   (1,688,429)
Significant non-cash items   (176,507)   (227,565)
           
Income from operations   49,113,184    19,600,468 
           
Change in fair value of derivative instruments   7,855,607    (18,901,185)
Interest expense and amortization of debt issuance costs   (396,664)   (772,367)
Interest income   207,857    20,944 
Other income   34,500     
Income (loss) before income taxes  $56,814,484   $(52,140)