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INSURANCE CONTRACTS ASSETS AND LIABILITIES FROM INSURANCE ACTIVITIES
 6 Months Ended
Sep. 30, 2025
Insurance [Abstract]  
INSURANCE CONTRACTS ASSETS AND LIABILITIES FROM INSURANCE ACTIVITIES INSURANCE CONTRACTS ASSETS AND LIABILITIES FROM INSURANCE ACTIVITIES
As of September 30, 2025, and March 31, 2025, the Group recognized insurance-related assets and liabilities arising from its underwriting and reinsurance activities.

The disclosures below relate solely to the Group's insurance operations and not to its other operating segments (Banking, Brokerage, and Other).

Nature of Insurance Products

The Group offers the following insurance products:
- Long-Duration Contracts: Life insurance and annuity contracts
- Short-Duration Contracts: General insurance products, including property (including automobile), accident,
casualty, and civil liability lines.
As of September 30, 2025, and March 31, 2025, insurance and reinsurance receivables of the Group were comprised of the following:

Insurance contract assets
September 30, 2025
March 31, 2025
Assets:
Claims receivable from reinsurance$8,840 $3,023 
Amounts due from reinsured5,937 5,583 
Amounts due from policyholders4,366 15,197 
Advances paid for reinsurance
1,569 5,364 
Less provision for impairment losses(6,576)(2,432)
Insurance and reinsurance receivables$14,136 $26,735 
Unearned premium reserve, reinsurers’ share3,163 7,028 
Reserves for claims and claims’ adjustment expenses, reinsurers’ share2,176 3,420 
Total$19,475 $37,183 
As of September 30, 2025, and March 31, 2025, insurance and reinsurance payables of the Company was comprised of the following:
September 30, 2025
March 31, 2025
Liabilities:
Amounts payable to insured
$4,321 $9,417 
Amounts payable to reinsurers
1,688 1,669 
Amounts payable to agents and brokers1,426 6,287 
Insurance and reinsurance payables:$7,435 $17,373 
Unearned premium reserve100,859 87,194 
Reserves for claims and claims’ adjustment expenses411,926 376,972 
Total$520,220 $481,539 
Reserve Rollforward Table
September 30, 2025
March 31, 2025
Reserves for claims and claims' adjustment expenses, beginning of the period
$405,361 $223,693 
Reinsurance share, beginning of the period
(2,343)(4,032)
Reserves for claims and claims' adjustment expenses, net of reinsurance
403,018 219,661 
Claims and claims' adjustment expenses incurred:
Current period
57,779 234,782 
Prior periods, excluding discount and amortization of deferred gain
(860)(6,429)
Total claims and claims' adjustment expenses incurred
56,919 228,353 
Claims and claims' adjustment expenses paid:
Current period
(14,735)(27,551)
Prior periods
(13,080)(14,290)
Total claims and claims' adjustment expenses paid
(27,815)(41,841)
Other changes:
Foreign exchange effect(22,371)(32,621)
Total other changes(22,371)(32,621)
Reserves for claims and claims' adjustment expenses, end of the period
411,926 376,972 
Reinsurance share, end of the period
(2,176)(3,420)
Total$409,750 $373,552 
Allocation by Contract Type
Reserves for claims and claims' adjustment expenses, net of reinsurance
Long-DurationShort-DurationTotal
September 30, 2025
$343,758 $65,992 $409,750 
March 31, 2025
$289,275 $84,277 $373,552