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STOCK-BASED COMPENSATION (Tables)

6 Months Ended

Sep. 30, 2025

Share-Based Payment Arrangement [Abstract]

Schedule of Performance Shares Vesting Based on EPS Targets

The Performance Share performance targets are set forth below.

Trailing 4-Quarter EPS Targets for September 30, 2018 through March 31, 2025			Restricted Stock Eligible for Vesting (Percentage of Award)
$16.35			40%
$20.45			60%

The 2025 Performance Shares performance target is set forth below.

Trailing 4-Quarter EPS Targets for July 1, 2025 through March 31, 2027			Restricted Stock Eligible for Vesting (Percentage of Award)
$18.40			100%

Schedule of Stock Option Activity

Option activity for the six months ended September 30, 2025 was as follows:

			Shares						Weighted Average Exercise Price						Weighted Average Remaining Contractual Term						Aggregate Intrinsic Value
Options outstanding, beginning of period			169,154						$	111.55
Exercised during period			(24,789)						102.55
Forfeited during period			(1,000)						111.64
Expired during period			(550)						208.68
Options outstanding, end of period			142,815		3				$	112.74					5.4 years						$	8,262,308
Options exercisable, end of period			102,612						$	112.71					3.9 years						$	5,997,786

Schedule of Intrinsic Value of Options Exercised

The total intrinsic value and tax benefit of options exercised during the three and six month periods ended September 30, 2025 and 2024 were as follows:

			Three months ended September 30,												Six months ended September 30,
			2025						2024						2024						2023
Intrinsic value of options exercised			$	466,001					$	259,922					$	1,466,599					$	516,719
Tax benefit of options exercised			114,170						63,681						359,317						126,596

Summary of the Status and Changes Restricted Stock

A summary of the status of the Company’s restricted stock as of September 30, 2025, and changes during the six months ended September 30, 2025, are presented below:

			Shares						Weighted Average Fair Value at Grant Date
Outstanding at March 31, 2025			159,683						$	105.52
Granted during the period			175,000						157.79
Vested during the period			(88,497)						100.60
Outstanding at September 30, 2025			246,186						$	144.45

Schedule of Share-Based Compensation Included as a Component of Net Income (Loss)

Total stock-based compensation included as a component of personnel expenses in the Company's Consolidated Statements of Operations during the three and six month periods ended September 30, 2025 and 2024 was as follows:

			Three months ended September 30,												Six months ended September 30,
			2025						2024						2025						2024
Stock-based compensation related to equity classified awards:
Stock-based compensation related to stock options			$	289,149					$	93,780					$	565,030					$	237,500
Stock-based compensation (reversal) related to restricted stock4			5,766,919						(18,042,631)						8,597,745						(19,250,196)
Total stock-based compensation (reversal) related to equity classified awards			$	6,056,068					$	(17,948,851)					$	9,162,775					$	(19,012,696)

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