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RELATED PARTY TRANSACTIONS (Tables) | 3 Months Ended
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Jun. 30, 2025
Related Party Transactions [Abstract] |
Schedule of Related Party Transactions | Related party transactions as of June 30, 2025 and March 31, 2025, consisted of the following:
| June 30, 2025 |  | March 31, 2025
| Related party balances |  | Total category as per financial statements captions |  | Related party balances |  | Total category as per financial statements captions
ASSETS |  |  |  |  |  |  |
Cash and cash equivalents | $ | 2,067 |  |  | $ | 567,907 |  |  | $ | 2,233 |  |  | $ | 837,302 |
Companies controlled by management | 2,067 |  |  |  |  | 2,233 |  |  |
Restricted cash | $ | 30 |  |  | $ | 1,100,959 |  |  | $ | 30 |  |  | $ | 807,468 |
Companies controlled by management | 30 |  |  |  |  | 30 |  |  |
Investment securities | $ | 1,139 |  |  | $ | 2,796,881 |  |  | $ | 1,174 |  |  | $ | 2,814,733 |
Companies controlled by management | 1,139 |  |  |  |  | 1,174 |  |  |
Margin lending, brokerage and other receivables, net | $ | 14,056 |  |  | $ | 2,896,713 |  |  | $ | 41,308 |  |  | $ | 3,319,145 |
Management | 12,400 |  |  |  |  | 10,080 |  |  |
Companies controlled by management | 1,652 |  |  |  |  | 31,228 |  |  |
Other | 4 |  |  |  |  | — |  |  |
Loans issued | $ | 231,731 |  |  | $ | 1,749,402 |  |  | $ | 188,445 |  |  | $ | 1,595,435 |
Management | 351 |  |  |  |  | 291 |  |  |
Companies controlled by management | 231,380 |  |  |  |  | 188,154 |  |  |
Other assets, net | $ | 17,122 |  |  | $ | 197,224 |  |  | $ | 18,080 |  |  | $ | 168,541 |
Management | 103 |  |  |  |  | 486 |  |  |
Companies controlled by management | 17,019 |  |  |  |  | 17,594 |  |  |
LIABILITIES |  |  |  |  |  |  |
Customer liabilities | $ | 149,572 |  |  | $ | 4,446,747 |  |  | $ | 48,161 |  |  | $ | 4,304,999 |
Management | 18,644 |  |  |  |  | 13,827 |  |  |
Companies controlled by management | 129,286 |  |  |  |  | 32,607 |  |  |
Other | 1,642 |  |  |  |  | 1,727 |  |  |
Margin lending and trade payables | $ | 1,617 |  |  | $ | 993,146 |  |  | $ | 1,307 |  |  | $ | 1,322,241 |
Management | — |  |  |  |  | 201 |  |  |
Companies controlled by management | 1,617 |  |  |  |  | 1,106 |  |  |
Liabilities from insurance activity | $ | 10,484 |  |  | $ | 519,057 |  |  | $ | 5,960 |  |  | $ | 481,539 |
Companies controlled by management | 10,484 |  |  |  |  | 5,960 |  |  |
Other liabilities | $ | 1,640 |  |  | $ | 184,772 |  |  | $ | 1,407 |  |  | $ | 129,737 |
Management | 1,424 |  |  |  |  | 1,281 |  |  |
Companies controlled by management | 215 |  |  |  |  | 125 |  |  |
Other | 1 |  |  |  |  | 1 |  |  |
| Three Months Ended June 30, 2025 |  | Three Months Ended June 30, 2024
| Related party amounts |  | Total category as per financial statements captions |  | Related party amounts |  | Total category as per financial statements captions
Revenue: |  |  |  |  |  |  |
Fee and commission income | $ | 684 |  |  | $ | 107,642 |  |  | $ | 866 |  |  | $ | 115,489 |
Management | 147 |  |  |  |  | 219 |  |  |
Companies controlled by management | 533 |  |  |  |  | 645 |  |  |
Other | 4 |  |  |  |  | 2 |  |  |
Interest income | $ | 583 |  |  | $ | 198,571 |  |  | $ | 270 |  |  | $ | 226,004 |
Management | 266 |  |  |  |  | 205 |  |  |
Companies controlled by management | 317 |  |  |  |  | 65 |  |  |
Insurance premiums earned, net of reinsurance | $ | 5,927 |  |  | $ | 153,257 |  |  | $ | 1,149 |  |  | $ | 129,408 |
Management | 11 |  |  |  |  | 3 |  |  |
Companies controlled by management | 5,914 |  |  |  |  | 500 |  |  |
Other | 2 |  |  |  |  | 646 |  |  |
Expense: |  |  |  |  |  |  |
Fee and commission expense | $ | 1,411 |  |  | $ | 84,871 |  |  | $ | 157 |  |  | $ | 80,147 |
Management | 1 |  |  |  |  | — |  |  |
Companies controlled by management | 1,410 |  |  |  |  | 157 |  |  |
Interest expense | $ | 436 |  |  | $ | 113,410 |  |  | $ | 381 |  |  | $ | 145,718 |
Management | 110 |  |  |  |  | 109 |  |  |
Companies controlled by management | 313 |  |  |  |  | 267 |  |  |
Other | 13 |  |  |  |  | 5 |  |  |
Advertising and sponsorship expense | $ | 5,513 |  |  | $ | 24,463 |  |  | $ | 2,045 |  |  | $ | 21,896 |
Companies controlled by management | 5,513 |  |  |  |  | 2,045 |  |  |
General and administrative expense | $ | 681 |  |  | $ | 41,975 |  |  | $ | 680 |  |  | $ | 40,410 |
Management | 343 |  |  |  |  | 233 |  |  |
Companies controlled by management | 338 |  |  |  |  | 447 |  |  |

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- Definition Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 850 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1 + Details
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