| Schedule of Fair Values of Financial Assets and Liabilities |
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.
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | June 30, 2026 | | March 31, 2026 | | Input Level | | Carrying Value | | Estimated Fair Value | | Carrying Value | | Estimated Fair Value | | ASSETS | | | | | | | | | | | Cash | 1 | | $ | 10,420,032 | | | $ | 10,420,032 | | | $ | 6,071,077 | | | $ | 6,071,077 | | Restricted cash | 1 | | 17,557,629 | | | 17,557,629 | | | 23,303,453 | | | 23,303,453 | | | Loans receivable, net | 3 | | 844,716,067 | | | 844,716,067 | | | 841,876,807 | | | 841,876,807 | | | | | | | | | | | | | LIABILITIES | | | | | | | | | | | | | | | | | | | | | Revolving credit facility | 3 | | 467,649,108 | | | 467,649,108 | | | 443,935,446 | | | 443,935,446 | | | Warehouse facility | 3 | | 105,181,541 | | | 105,181,541 | | | 143,293,355 | | | 143,293,355 | |
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