v3.26.1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
3 Months Ended
Jun. 30, 2026
Accounting Policies [Abstract]  
SCHEDULE OF DISAGGREGATION OF REVENUE

The following table summarizes manufacturing fees by sales channel and revenues from licensing fees for the three months ended June 30, 2026 and 2025:

 

   2026   2025 
   For the Three Months Ended June 30, 
   2026   2025 
Direct sales to Wholesalers  $16,403,265   $19,032,232 
Indirect sales to Wholesalers   15,731,055    20,745,531 
Total ANDA revenue   32,134,320    39,777,763 
Licensing Fees   220,963    433,334 
Total revenue  $32,355,283   $40,211,097 
 
   2026   2025 
   For the Three Months Ended June 30, 
   2026   2025 
Scheduled Products - Manufacturing Fees  $27,809,738   $38,913,885 
Scheduled Products - Licensing Fees   220,963    - 
Unscheduled Products - Manufacturing Fees   4,324,582    863,878 
Unscheduled Products - Licensing Fees   -    433,334 
Total Revenue  $32,355,283   $40,211,097 
 
SCHEDULE OF EARNINGS (LOSS) PER SHARE APPLICABLE TO COMMON SHAREHOLDERS

The following is the computation of net income (loss) per share applicable to common shareholders for the periods indicated:

 

   2026   2025 
   For the Three Months Ended June 30, 
   2026   2025 
Numerator          
Net income (loss) - basic  $5,910,565   $(5,884,715)
Effect of dilutive instrument on net income   (94,247)    
Net income (loss) - diluted  $5,816,318   $(5,884,715)
           
Denominator          
Weighted average shares of Common Stock outstanding - basic   1,077,236,002    1,068,363,108 
Dilutive effect of stock options and convertible securities   51,425,495     
Weighted average shares of Common Stock outstanding - diluted   1,128,661,497    1,068,363,108 
           
Net income (loss) per share          
Basic  $0.01   $(0.01)
Diluted  $0.01   $(0.01)