| Fair Value |
7. Fair Value The following table presents information about the Company’s assets by major category measured at fair value on a recurring basis as of September 30, 2026 and March 31, 2026, and indicates the fair value hierarchy of the valuation technique utilized by the Company to determine such fair value. Assets measured at fair value on a recurring basis as of September 30, 2026 and March 31, 2026: | | | As of September 30, 2026 | | | | | Carrying | | | Fair Value | | | | | Value | | | Level 1 | | | Level 2 | | | Level 3 | | | Total | | | Assets: | | | | | | | | | | | | | | | | | Securities owned, equities at fair value | | $ | 1,278,392 | | | $ | 1,278,392 | | | $ | - | | | $ | - | | | $ | 1,278,392 | | | Digital assets | | | 619,593 | | | | 619,593 | | | | - | | | | - | | | | 619,593 | | | Foreign currency forward contracts | | | (100,075 | ) | | | - | | | | (100,075 | ) | | | - | | | | (100,075 | ) | | Total assets at fair value | | $ | 1,797,910 | | | $ | 1,897,985 | | | $ | (100,075 | ) | | $ | - | | | $ | 1,797,910 | | | | | As of March 31, 2026 | | | | | Carrying | | | Fair Value | | | | | Value | | | Level 1 | | | Level 2 | | | Level 3 | | | Total | | | Assets: | | | | | | | | | | | | | | | | | Securities owned, equities at fair value | | $ | 710,632 | | | $ | 710,632 | | | $ | - | | | $ | - | | | $ | 710,632 | | | Foreign currency forward contracts | | | (400 | ) | | | - | | | | (400 | ) | | | - | | | | (400 | ) | | Total assets at fair value | | $ | 710,232 | | | $ | 710,632 | | | $ | (400 | ) | | $ | - | | | $ | 710,232 | | There was no transfer between any levels during the three and six months ended September 30, 2026 and 2025.
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